Superannuation Guarantee (Administration) Act 1992
The person who is, from time to time, the public officer of a trust estate for the purposes of section 252A of the Income Tax Assessment Act 1936 is the public officer of the trust estate for the purposes of this Act, and the public officer ' s address for service under that Act is the public officer ' s address for service under this Act.58(2) [Service of notices and documents]
Service of a notice or other document at the public officer ' s address for service, or on the public officer, is sufficient service on the trustee of the trust estate for the purposes of this Act, but, if at any time there is no public officer of the trust estate, service on a person acting or appearing to act in the business of the trust estate is sufficient.58(3) [Obligation and liability of public officer]
The public officer is answerable for doing all acts required to be done by the trustee of the trust estate under this Act, and in case of default is liable to the same penalties.58(4) [Acts by public officer deemed acts by trustee]
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 trustee of the trust estate.58(5) [Situation where no public officer]
If, at any time, there is no public officer of the trust estate, this Act applies in relation to the trustee of the trust estate as if there were no requirement to appoint a public officer of the trust estate.58(6) [Trustee and public officer jointly liable]
A proceeding under this Act brought against the public officer is taken to have been brought against the trustee of the trust estate, and the trustee is liable jointly with the public officer for any penalty imposed on the public officer.58(7) [Liability of agent or attorney]
Despite subsections (1) to (6) (inclusive) and without affecting any of the public officer ' s obligations and liabilities, a notice, process or proceeding that under this Act may be given to, served on or brought against the trustee or public officer of the trust estate may, if the Commissioner thinks fit, be given to, served on or brought against any agent or attorney of the trustee, and the agent or attorney has the same liability in relation to the notice, process or proceeding as the trustee or public officer would have had if it had been given to, served on or brought against the trustee or public officer.
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