TAXATION ADMINISTRATION ACT 1997 - SECT 131 Offences by partnerships etc.

TAXATION ADMINISTRATION ACT 1997 - SECT 131

Where a taxation law provides that person, being a partnership or an unincorporated association, is guilty of an offence, that reference to the person—

        (a)     in the case of a partnership—is to be read as a reference to each member of the partnership; and

        (b)     in the case of an unincorporated association—is to be read as a reference to each member of the committee of management of the association.