Section 104, The Goods and Services Tax Act, 2009

(1) A liability or obligation imposed by or under this Acton an unincorporated body is imposed on the body and on any person who is an officer of the body at the time the liability or obligation is imposed, and the body and each officer are jointly and severally liable for that liability or obligation. (2) For the purposes of this Act, the existence of an unincorporated body and any taxable activity carried on by the unincorporated body are deemed not to be affected by any change in its members or officers. (3) A document which is required to be served on an unincorporated body under this Act may be served on an officer of the body. (4) An offence under this Act committed by an unincorporated body is deemed to have been committed by the officers of the unincorporated body.