##### 56  Treatment of unincorporated foreign companies - \(1\) This Act applies to an unincorporated foreign company as if it were an entity, but with the changes set out in this section\. - \(2\) An obligation that would otherwise be imposed on the unincorporated foreign company by this Act is imposed on each appointed officer for the company instead, but may be discharged by any of the appointed officers\. Note: For the definition of appointed officer, see section 5\. - \(3\) An offence against this Act that would otherwise have been committed by the unincorporated foreign company is taken to have been committed by each appointed officer for the company, at the time the offence was committed, who: - \(a\) did the relevant act or made the relevant omission; or - \(b\) aided, abetted, counselled or procured the relevant act or omission; or - \(c\) was in any way knowingly concerned in, or party to, the relevant act or omission \(whether directly or indirectly and whether by any act or omission of the appointed officer\)\. - \(4\) This section applies to a contravention of a civil penalty provision in a corresponding way to the way in which it applies to an offence\. ### Division 3—Matters relating to Secretary’s powers --- ## Source and attribution Saved copy: C2018A00029 / C2026C00213 / f578e546a17068939a3a5a928474713f844dfae8 Scope: navPoint\_271 Compiled 2026\-06\-04\. This does not establish legal commencement\. Official source: https://www\.legislation\.gov\.au/C2018A00029/2026\-06\-04/2026\-06\-04/text/1/epub/OEBPS/document\_1/document\_1\.html Licence: https://creativecommons\.org/licenses/by/4\.0/ Based on content from the Federal Register of Legislation at 1 October 2026\. For the latest information on Australian Government legislation please go to https://www\.legislation\.gov\.au\. Converted XHTML into Tiptap JSON; recovered lists from paragraph classes; kept literal labels and text\. Print layout is changed\. The Commonwealth Coat of Arms is not covered by the CC BY licence\.