Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 165

165. (1) Subject to this section, this Act applies to a partnership as if the
partnership were a person.

(2) Where, but for this sub-section, an obligation would be imposed on a
partnership by virtue of the operation of sub-section (1), the obligation is
imposed on each partner, but may be discharged by any of the partners.

(3) Where, by virtue of the operation of sub-section (1), an amount is payable
under this Act by a partnership, the partners are jointly and severally liable
to pay that amount.

(4) Where, by virtue of the operation of sub-section (1), an offence against
this Act is deemed to have been committed by a partnership, that offence shall
be deemed to have been committed by each of the partners.

(5) In a prosecution of a person for an offence by virtue of this section, it
is a defence if the person proves that the person-

   (a)  did not aid, abet, counsel or procure the act or omission by virtue of
        which the offence is deemed to have been committed; and

   (b)  was not in any way, by act or omission, directly or indirectly,
        knowingly concerned in, or party to, the act or omission by virtue of
        which the offence is deemed to have been committed.

(6) A reference in this section to this Act includes a reference to Part III
of the Taxation Administration Act 1953 to the extent to which that Part of
that Act relates to this Act.