# Treatment of partnerships

> act-s245AX — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

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).