Taxation Administration Regulations 2017

PART 5 - GENERIC RULES (CHAPTER 4 IN SCHEDULE 1 TO THE ACT)  

Division 2 - Estimates of liability  

SECTION 63   REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT - PRESCRIBED INDIVIDUAL FOR BODY CORPORATE (AUSTRALIAN GOVERNMENT AGENCY)  

63(1)    
For the purposes of paragraph (b) of item 2 of the table in subsection 268-90(3) in Schedule 1 to the Act, the individual mentioned in subsection (2) is prescribed.

63(2)    
The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:

(a) under an Australian law; or

(b) because the public official holds a particular office in the agency.