110
CurrentOffences by partnerships and associations
Part 11Miscellaneous
Division 3General offences
110 Offences by partnerships and associations
A reference in a taxation law to an offence by a partnership or an unincorporated association is –
in the case of a partnership, a reference to each member of the partnership; and in the case of an unincorporated association, a reference to each member of the committee of management of the association.
This Act’s bill:Second reading speech
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