Section 72 — Superannuation Guarantee (Administration) Act 1992: Treatment of partnerships

(1) Subject to this section, this Act applies as if a partnership were a legal person. (2) An obligation that, apart from this subsection, would be imposed by this Act on a partnership is instead imposed on each partner, but may be discharged by any of the partners. (3) If, apart from this subsection, a liability to pay money would be imposed on a partnership by this Act, the liability is instead imposed on the partners jointly and severally. (4) If, because of subsection (1), a partnership would be taken to have committed an offence, the offence is instead taken to have been committed by each of the partners. (5) In a prosecution for an offence taken to have been committed by a person because of subsection (4), it is a defence that the person: (a) did not aid, abet, counsel or procure the act or omission constituting the offence; and (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission constituting the offence. (6) A reference in this section to this Act includes a reference to Part III of the Taxation Administration Act 1953, in so far as that Part relates to this Act.