TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES  

Division 444 - Obligations of entities on behalf of other entities  

Subdivision 444-A - Unincorporated associations and bodies and companies  

SECTION 444-10   PUBLIC OFFICERS OF COMPANIES  

444-10(1)  


The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an *indirect tax law. The public officer ' s address for service under that Act is also the public officer ' s address for service for the same purposes.

444-10(2)  


The public officer is answerable for doing everything required to be done by the company under an *indirect tax law, and in case of default is liable to the same penalties.

444-10(3)  


A proceeding under an *indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.

444-10(4)  
Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.

444-10(5)  


Service of a notice or other document on the public officer or at the public officer ' s address for service is sufficient service on the company for the purposes of an *indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.
Note:

See section 444-15 for alternative ways to give a notice to, or serve a process on, a company (through its officers, attorneys or agents).

444-10(6)  
This section does not, by implication, reduce any of the obligations or liabilities of the company.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.