A New Tax System (Australian Business Number) Act 1999

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.

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.

If, but for this subsection, section 14 or 15 would impose an obligation on an *RSE licensee that is a group of individual trustees, the obligation is imposed on each individual, but may be discharged by any of the individuals.

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

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

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.

If, apart from this subsection, section 14 or 15 (as applied by section 5) would impose an obligation on a *government entity:

that is an unincorporated association or body; and

for whose management a single person is responsible to persons or bodies outside the government entity;

Subsection (4) has effect despite:

subsection (2); and

sections 14 and 15 as they apply because of section 5.