Partnerships—offences and civil penalties
140ZC Partnerships—offences and civil penalties
An offence against this Division that would otherwise be committed by a partnership is taken to have been committed by each partner in the partnership, at the time the offence is committed, who:
did the relevant act or made the relevant omission; or
aided, abetted, counselled or procured the relevant act or omission; or
was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the partner).
A civil penalty provision of this Division that would otherwise be contravened by a partnership is taken to have been contravened by each partner in the partnership, at the time of the conduct constituting the contravention, who:
engaged in the conduct; or
aided, abetted, counselled or procured the conduct; or
was in any way knowingly concerned in, or party to, the conduct (whether directly or indirectly or whether by any act or omission of the partner).
If a partner in a partnership contravenes a civil penalty provision, the civil penalty that may be imposed on the partner must not exceed an amount equal to one‑fifth of the maximum penalty that could be imposed on a body corporate for the same contravention.
For the purposes of subsections (1) and (2), to establish that a partnership engaged in particular conduct, it is sufficient to show that the conduct was engaged in by a partner:
in the ordinary course of the business of the partnership; or
within the scope of the actual or apparent authority of the partner.
For the purposes of subsection (1), to establish that a partnership had a particular state of mind when it engaged in particular conduct, it is sufficient to show that a relevant partner had the relevant state of mind.
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