Income Tax Assessment Act 1936
Every company carrying on business in Australia, or deriving in Australia income from property, shall at all times, unless exempted by the Commissioner, be represented for the purposes of this Act by a public officer duly appointed by the company or by its duly authorized agent or attorney, and with respect to every such company and public officer the following provisions shall apply:
(a) The company, if it has not appointed a public officer before the commencement of this Act, shall appoint a public officer within three months after the commencement of this Act or after the company commences to carry on business or derive income in Australia.
(b) The company shall keep the office of the public officer constantly filled.
(c) No appointment of a public officer shall be deemed to be duly made until after notice thereof in writing, specifying the name of the officer and an address for service upon the officer has been given to the Commissioner.
(d) The company shall duly appoint a public officer when and as often as such an appointment becomes necessary.
(e) Service of any document at the address for service, or on the public officer of the company, shall be sufficient service upon the company for all the purposes of this Act or the regulations, and if at any time there is no public officer then service upon any person acting or appearing to act in the business of the company shall be sufficient.
See section 253 for alternative ways to give a notice to, or serve a process on, a company (through its officers, attorneys or agents).
(f) The public officer shall be answerable for the doing of all such things as are required to be done by the company under this Act or the regulations, and in case of default shall be liable to the same penalties.
(g) Everything done by the public officer which the officer is required to do in the officer ' s representative capacity shall be deemed to have been done by the company. The absence or non-appointment of a public officer shall not excuse the company from the necessity of complying with any of the provisions of this Act or the regulations, or from any penalty for refusal or failure to comply therewith, but the company shall be liable to the provisions of this Act as if there were no requirement to appoint a public officer.
(h) Any notice given to or requisition made upon the public officer shall be deemed to be given to or made upon the company.
(i) Any proceedings under this Act taken against the public officer shall be deemed to have been taken against the company, and the company shall be liable jointly with the public officer for any penalty imposed upon the officer.
(j) (Repealed by No 180 of 2012)
S 252(1) amended by No 180 of 2012, s 3 and Sch 6 items 17 and 18, by inserting a note at the end of para (e) and repealing para (j), applicable in relation to an act or omission by a body corporate occurring on or after 11 December 2012. Para (j) formerly read:
(j) Notwithstanding anything contained in this section, and without in any way limiting, altering or transferring the liability of the public officer of a company, every notice, process or proceeding which under this Act or the regulations thereunder may be given to, served upon or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served upon or taken against any director, secretary or other officer of the company or any attorney or agent of the company and that director, secretary, officer, attorney or agent shall have the same liability in respect of that notice, process or proceeding as the company or public officer would have had if it had been given to, served upon, or taken against the company or public officer.
S 252(1) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.
S 252(1) amended by No 123 of 1984, No 108 of 1981 and No 143 of 1965.
A person is not capable of being a public officer of a company at a particular time unless the person:
(a) is a natural person who has attained the age of 18 years; and
(b) is ordinarily resident in Australia; and
(c) is capable of understanding the nature of the person ' s appointment as the public officer of the company.
S 252(2) amended by No 2 of 2015, s 3 and Sch 4 item 20, by substituting para (b), applicable to an income year, a year of income or a tax period that commences on or after 1 July 2015. Para (b) formerly read:
(b) is ordinarily resident:
(i) in the case of a company that:
(A) at that time carries on business solely or principally in a prescribed Territory (in this paragraph referred to as the " relevant prescribed Territory " ); orin Australia or the relevant prescribed Territory; or
(B) at that time does not carry on business solely or principally in a prescribed Territory, but derived not less than 50% of its income from sources in Australia and the prescribed Territories from sources in a particular prescribed Territory (in this paragraph referred to as the " relevant prescribed Territory " ) during the year immediately preceding that time;
(ii) in any other case - in Australia; and
S 252(2) renumbered from s 252(3) by No 4 of 2007 , s 3 and Sch 2 item 8, effective 19 February 2007.
Former s 252(2) repealed by No 4 of 2007 , s 3 and Sch 2 item 7, effective 19 February 2007. S 252(2) formerly read:
A public officer of a company duly appointed under the previous Act, and holding that office at the commencement of this Act, shall be deemed to be the public officer of the company duly appointed under this Act.
S 252(3) inserted by No 123 of 1984.
A company that contravenes paragraph (1)(d) commits, in respect of each day on which it contravenes that paragraph (including the day of a conviction of an offence against this subsection or any subsequent day), an offence punishable on conviction by a fine not exceeding 1 penalty unit.
S 252(3) amended by No 4 of 2016 s 3 and Sch 4 items 398 and 399, by substituting " paragraph (1)(d) commits " for " paragraph (1)(d) is " and omitting " guilty of " before " an offence punishable " , effective 10 March 2016.
S 252(3) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 1 penalty unit " for " $50 " , effective 24 September 2007.
S 252(3) renumbered from s 252(4) by No 4 of 2007 , s 3 and Sch 2 item 8, effective 19 February 2007.
S 252(4) inserted by No 123 of 1984.
An offence under subsection (3) is an offence of strict liability.
For strict liability , see section 6.1 of the Criminal Code .
S 252(4) renumbered from s 252(4A) by No 4 of 2007 , s 3 and Sch 2 item 8, effective 19 February 2007.
S 252(4A) amended by No 4 of 2007 , s 3 and Sch 2 item 9, by substituting " subsection (3) " for " subsection (4) " , effective 19 February 2007.
S 252(4A) inserted by No 146 of 2001.
A reference in subsection (1) (other than in paragraph (a)) to this Act or the regulations includes a reference to Part III of the Taxation Administration Act 1953 to the extent to which that Part of that Act relates to this Act or the regulations.
S 252(5) inserted by No 123 of 1984.
(Repealed by No 2 of 2015)
S 252(6) repealed by No 2 of 2015, s 3 and Sch 4 item 21, applicable to an income year, a year of income or a tax period that commences on or after 1 July 2015. S 252(6) formerly read:
In subsection (2):
does not include a prescribed Territory.
means an external Territory referred to in subsection 7A(2) .
S 252(6) amended by No 4 of 2007 , s 3 and Sch 2 item 10, by substituting " subsection (2) " for " subsection (3) " , effective 19 February 2007.
S 252(6) inserted by No 123 of 1984.
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