Participants in unincorporated bodies are jointly and severally liable for tax amounts payable by the body under the Act.

Section 36 makes every participant in an unincorporated body, and the representative assessee of a deceased participant, jointly and severally liable with the unincorporated body for any amount payable under the Act, with all provisions of the Act applying accordingly; limited liability partners may avoid this liability only by proving non-recovery is not due to their neglect, misfeasance or breach of duty, and this section prevails over contrary provisions of the Limited Liability Partnership Act, 2008.

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