16A   Partnerships

(1)  This section applies for the purposes of this Division and sections 267 and 268 of the Principal Act.

(2)  If a person is an owner, ratepaying lessee or occupier of rateable land in the person’s capacity as a partner of a firm:

(a)  the person is taken not to be an owner, ratepaying lessee or occupier of that rateable land, and

(b)  the firm is taken to be a corporation that is the owner, ratepaying lessee or occupier of that rateable land.