Application to partnerships

(1)

If, but for this subsection, section 14 or 15 would impose an obligation on a ^* partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.

Application to unincorporated association or body

(2)

If, but for this subsection, section 14 or 15 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.

Defences for partners and members of committee of management

(3)

In a prosecution of a ^* person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1) or (2), it is a defence if the person proves that the person:

(a)

did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and

(b)

was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.