(1) Where any liability or obligation is imposed by or under this Act or the Regulations on an unincorporated body, the body and each of the persons who are officers of the body at the time the liability or obligation is imposed are jointly and severally liable and responsible to satisfy the liability or obligation.
(2) A supply of goods or services made or received in the course or furtherance of a taxable activity carried on by an unincorporated body shall be regarded as being made or received by the body and not by any member or officer, and any such activity engaged in by a person in his or her capacity as a member or officer of the body is deemed to be an activity of the body and not an activity of the person.
(3) For the purposes of this Act, the existence of an unincorporated body and any taxable activity of an unincorporated body is deemed not to be affected by any change in the members or officers of the unincorporated body.
(4) Any document which is served on an unincorporated body under this Act or the Regulations is deemed to have also been served on the officers of the unincorporated body.
(5) An offence under this Act committed by an unincorporated body is taken to have been committed by the officers of the unincorporated body.
(6) In this section —
“officer of an unincorporated body” means —
(a) in the case of a partnership, a partner of the partnership;
(b) in the case of a joint venture, a participant in the joint venture;
(c) in the case of a trust, a trustee of the trust; and
(d) in the case of any unincorporated body, other than a body referred to in paragraph (a), (b) or (c) —
(i) a person who holds office as Chairman, President, Treasurer or Secretary of the body or any similar office,
(ii) where there is no such officer of the body, a member of any committee that has management of the affairs of the body, or
(iii) where there is no such officer as referred to in subparagraph (i) or committee referred to in subparagraph (ii), a member of the body;
“unincorporated body” includes unincorporated associations.