57 Unincorporated bodies

(1)

[Repealed]

(2)

Where an unincorporated body that carries on any taxable activity is registered pursuant to this Act,—

(a)

the members of that body shall not themselves be registered or liable to be registered under this Act in relation to the carrying on of that taxable activity; and

(b)

any supply of goods and services made in the course of carrying on that taxable activity shall be deemed for the purposes of this Act to be supplied by that body, and shall be deemed not to be made by any member of that body; and

(c)

any supply of goods and services to, or acquisition of goods by, any member of that body acting in the capacity as a member of that body and in the course of carrying on that taxable activity, not being a supply to which paragraph (b) applies, shall be deemed for the purposes of this Act to be supplied to or acquired by that body, and shall be deemed not to be supplied to or acquired by that member; and

(d)

that registration shall be in the name of the body, or where that body is the trustees of a trust, in the name of the trust; and

(e)

subject to subsections (3) to (3B), any change of members of that body shall have no effect for the purposes of this Act.

(3)

Despite this section, a member is jointly and severally liable with other members for all tax payable by the unincorporated body during the taxable periods, or part of taxable periods as the case may be, the person is a member of the body, even if the person is no longer a member of the body.

(3A)

When an individual member dies, the member’s estate is severally liable in due course of administration for tax payable by the unincorporated body to the extent that it remains unpaid, whether or not the individual was a member on the date of their death.

(3B)

For the purpose of subsections (3) and (3A), a member does not stop being a member of the unincorporated body until the date on which the Commissioner is notified of a change in membership of the body.

(4)

For the purposes of this Act, any notice served in accordance with this Act which is addressed to an unincorporated body by the name in which it is registered pursuant to this Act, shall be deemed to be served on that body and on all members of that body.

(5)

Subject to subsection (6), where anything is required to be done pursuant to this Act by or on behalf of an unincorporated body, it shall be the joint and several liability of all the members to do any such thing:

provided that any such thing done by 1 member shall be sufficient compliance with any such requirement.

(6)

Notwithstanding anything in this section, but subject to subsections (3) to (3B), where anything is required to be done pursuant to this Act by or on behalf of an unincorporated body, not being a partnership, joint venture, or trustees of a trust, the affairs of which are managed by its members or a committee or committees of its members, it shall be the joint and several responsibility of—

(a)

every member holding office as president, chairman, treasurer, secretary, or any similar office; or

(b)

in default of any such member, every member holding office as a member of a committee:

provided that if it is done by any official or committee member, referred to in paragraph (a) or paragraph (b), that shall be sufficient compliance with any such requirement.

Section 57(1): repealed, on 10 October 2000 (applying on 10 October 2000), by section 111(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(2): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 111(2) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(2)(e): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 111(3) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(3): substituted, on 10 October 2000 (applying on and after 10 October 2000), by section 111(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(3A): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 111(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(3B): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 111(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(3B): amended, on 2 June 2016, by section 197 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 57(4): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 111(5) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(5): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 111(6) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(6): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 111(6) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(6): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 111(7) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 57(6): amended (with effect on 3 December 1985), on 8 August 1986, by section 30 of the Goods and Services Tax Amendment Act 1986 (1986 No 43).