Section 245AX — Treatment of partnerships

245AX Treatment of partnerships

(1) This Subdivision, and any other provision of this Act to the extent that it relates to this Subdivision, apply to a partnership as if it were a person, but with the changes set out in this section.

(2) An offence against this Subdivision 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:

(a) did the relevant act; or

(b) aided, abetted, counselled or procured the relevant act; or

(c) was in any way knowingly concerned in, or party to, the relevant act (whether directly or indirectly or whether by any act of the partner).

(3) A civil penalty provision in this Subdivision 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:

(a) engaged in the conduct; or

(b) aided, abetted, counselled or procured the conduct; or

(c) was in any way knowingly concerned in, or party to, the conduct (whether directly or indirectly or whether by any act of the partner).