Queensland Numbered Acts Queensland Numbered Acts(1) This Law (other than section 636) applies to an unincorporated partnership as if it were a corporation, but with the changes set out in this section.
(2) An obligation or liability that would otherwise be imposed on the partnership by this Law is imposed on each partner instead, but may be discharged by any of the partners.
(3) An amount that would be payable under this Law by the partnership is jointly and severally payable by the partners.
(4) An offence against this Law (other than an offence referred to in subsection (5)) that would otherwise be committed by the partnership is taken to have been committed by each partner who knowingly authorised or permitted the conduct constituting the offence.
Maximum penalty—the penalty for a contravention of the provision by an individual.
(5) An offence against a provision of this Law specified in column 3 of Schedule 4 that would otherwise be committed by the partnership is taken to have been committed by each partner who knew or ought reasonably to have known—
(a) of the conduct constituting the offence; or
(b) that there was a substantial risk that the offence would be committed.
Maximum penalty—the penalty for a contravention of the provision by an individual.
(6) For the purposes of subsection (5), it is a defence for the partner to prove—
(a) the partner exercised reasonable diligence to ensure the partnership complied with the provision; or
(b) the partner was not in a position to influence the conduct of the partnership in relation to the offence.
(7) Nothing in this section affects the application of any other law relating to the criminal liability of any persons (whether or not partners in the partnership) who are accessories to the commission of an offence or are otherwise involved in the contravention giving rise to an offence.
(8) Subsections (4) and (5) do not apply to a partner acting on a voluntary basis, whether or not the partner is reimbursed for the expenses incurred by the partner for carrying out activities for the partnership.
(9) For the purposes of this section, a change in the composition of the partnership does not affect the continuity of the partnership.