Taxation Administration Act 1953

Obligations that would be imposed under this Schedule or an *indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.

Any offence against this Schedule or an *indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.

In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:

did not aid, abet, counsel or procure the relevant act or omission; and

was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.

A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.

A reference in this section to an obligation imposed under, or an offence against, this Schedule does not include an obligation imposed under, or an offence against, the *Minimum Tax law.

See Subdivision 128‑B in relation to such obligations and offences.