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Edited version of your written advice
Authorisation Number: 1012713147847
Ruling
Subject: Document lodgment
Question 1
Is the director of a deregistered company authorised to sign tax documents?
Answer
No.
Question 2
Can a person sign tax documents of a deregistered company?
Answer
No.
This ruling applies for the following periods:
Year ended 30 June 2009
Year ended 30 June 2010
Year ended 30 June 2011
Year ended 30 June 2012
Year ended 30 June 2013
Year ended 30 June 2014
The scheme commenced on
1 July 2007
Relevant facts and circumstances
A trustee company was involuntarily deregistered by ASIC.
Relevant legislative provisions
Section 601AA of the Corporations Act 2001
Section 601AB of the Corporations Act 2001
Section 601AD of the Corporations Act 2001
Reasons for decision
Section 601AD of the Corporations Act 2001 determines that when a company is deregistered it ceases to exist.
Subsection 161(1) Income Tax Assessment Act 1936 states that every person must, if required by the Commissioner by notice in the Gazette, lodge a return.
The notice in the Gazette takes the form of a Legislative Instrument and within this instrument the Commissioner details every type of persons required to lodge a return. A deregistered company is not one of those listed in the Legislative Instrument and therefore is not required to lodge. Furthermore as the company does not exist it cannot lodge tax documents.
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