Application to partnerships
101M Application to partnerships
This Part applies to a partnership as if the partnership were a person. However, obligations that would be imposed on the partnership are imposed instead on each partner, but may be discharged by any of the partners.
If, apart from this subsection, a partnership would contravene a civil penalty provision, the contravention is taken to have been committed by each partner.
A partner does not contravene a civil penalty provision because of subsection (2), if the partner:
does not know of the circumstances that constitute the contravention of the provision concerned; or
knows of those circumstances but takes all reasonable steps to correct the contravention as soon as possible after the partner becomes aware of those circumstances.
A defendant bears an evidential burden in relation to the matters in this subsection: see section 154E.
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