# Partnerships—offences and civil penalties

> act-s140ZC — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

140ZC Partnerships—offences and civil penalties
          (1) 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:
                (a) did the relevant act or made the relevant omission; or
               (b) aided, abetted, counselled or procured the relevant act or
                    omission; or









                  (c) 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).
          (2) 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:
                (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
                    or omission of the partner).
          (3) 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.
          (4) 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:
                (a) in the ordinary course of the business of the partnership; or
                (b) within the scope of the actual or apparent authority of the
                     partner.
          (5) 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.