{"id":"F2023L00121","name":"Corporations (Aboriginal and Torres Strait Islander) (Eligible Officer Exclusion – resigned directors) Determination 2023","slug":"corporations-aboriginal-and-torres-strait-islander-eligible-officer-exclusion-resigned-directors-det","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441719,"registerId":"F2023L00121-fast-fetch-1775956953211","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Corporations (Aboriginal and Torres Strait Islander) (Eligible Officer Exclusion – resigned directors) Determination 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Australian Business Registry Service logo](image.001.png)\n\n \n\nCorporations (Aboriginal and Torres Strait Islander) (Eligible Officer Exclusion – resigned directors) Determination 2023\n\nI, Chris Jordan, Commissioner of Taxation, in my capacity as the Commonwealth Registrar make the following legislative instrument.\n\nDated 24 January 2023\n\nChris Jordan\n\nCommonwealth Registrar\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Class of persons who are not eligible officers\n\n6  Class of persons who are not eligible officers for the period 4 April 2021 to 30 November 2023\n\n \n\n1  Name\n\n  This instrument is the Corporations (Aboriginal and Torres Strait Islander) (Eligible Officer Exclusion – resigned directors) Determination 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 308-15(3) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006.\n\n4  Definitions\n\n  In this instrument:\n\nregistered Australian body has the same meaning as in the Corporations Act 2001.\n\nregistered foreign company has the same meaning as in the Corporations Act 2001.\n\nNote: Terms used in this instrument that are defined in the Corporations (Aboriginal and Torres Strait Islander) Act 2006 have the same meaning as in that Act.\n\n5  Class of persons who are not eligible officers\n\n (1) For the purposes of subsection 308-15(3) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, the class of persons specified in subsection (2) are not eligible officers.\n\n (2) A person who:\n\n (a) was:\n\n (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or\n\n (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and\n\n (b) does not hold any role as an appointed director or an alternate director acting in that capacity (regardless of the name given to that role) of an Aboriginal and Torres Strait Islander corporation, a company, a body corporate that is a registered Australian body or registered foreign company after 30 November 2023; and\n\n (c) does not have a director identification number.\n\n6  Class of persons who are not eligible officers for the period 4 April 2021 to 30 November 2023\n\n (1) For the purposes of subsection 308-15(3) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, the class of persons specified in subsection (2) are not eligible officers for the period 4 April 2021 to 30 November 2023.\n\n (2) A person who:\n\n (a) was:\n\n (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or\n\n (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and\n\n (b) stopped holding any role as an appointed director or an alternate director acting in that capacity (regardless of the name given to that role) of an Aboriginal and Torres Strait Islander corporation, a company, a body corporate that is a registered Australian body or registered foreign company prior to 1 December 2023; and\n\n (c) does not have a director identification number.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the narrow, technical function it was designed for: creating a limited, time-bound exclusion from director ID requirements for a specific class of resigned directors. It does not expand beyond its original purpose."},"complexity_factors":["Only 6 short sections with minimal conditional logic","Two defined terms that simply cross-reference other Acts ('registered Australian body' and 'registered foreign company')","Two parallel operative provisions (sections 5 and 6) with nearly identical structure, creating some redundancy","Date-based conditions requiring careful tracking (4 April 2021, 31 October 2022, 30 November 2023, 1 December 2023)","Nested subparagraphs (i) and (ii) within paragraph (a) in both sections 5 and 6","Relies on external definitions from the Corporations (Aboriginal and Torres Strait Islander) Act 2006 for key term 'eligible officer'"],"plain_english_summary":"This law temporarily exempts certain former directors of Aboriginal and Torres Strait Islander corporations from needing a director identification number (DIN). It covers people who held (or were alternate) director roles before April 2021, or became directors between April 2021 and October 2022, who resigned all directorships before 1 December 2023 and never applied for a DIN.\n\nThe exemption runs for 4 April 2021–30 November 2023 and, if they remain out of office, continues from 1 December 2023—avoiding needless compliance for past directors."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"This instrument narrows the pool of persons who count as 'eligible officers' under subsection 308-15(3) by excluding particular former directors who meet the date, role‑cessation and director identification number criteria set out in clauses 5(2)(a)–(c) and 6(2)(a)–(c). It also creates a specific time-limited exclusion covering 4 April 2021 to 30 November 2023 (clause 6)."},"complexity_factors":["Multiple date-based conditions creating two overlapping classes (see clauses 5(2)(a) and 6(2)(a))","Different temporal scopes: an ongoing exclusion (clause 5) and a time‑limited exclusion (clause 6)","Reliance on absence of a director identification number as a gating condition (clauses 5(2)(c), 6(2)(c))","Cross-references to definitions in the Corporations Act 2001 and the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (clause 4 and notes)","\"Regardless of the name given to that role\" language broadens factual coverage and may create uncertainty about which positions are caught (clauses 5(2)(b), 6(2)(b))","Administrative effect flows from an instrument made by the Commonwealth Registrar under subsection 308-15(3), rather than from primary legislation (clause 3)"],"plain_english_summary":"This instrument excludes certain former directors from being 'eligible officers' under the Corporations (Aboriginal and Torres Strait Islander) Act 2006. It applies to people who were eligible officers before 4 April 2021 (or became so between 4 April 2021 and 31 October 2022), who no longer hold appointed or alternate director roles by the specified dates, and who do not hold a director identification number. That exclusion changes their legal classification under the Act."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/corporations-aboriginal-and-torres-strait-islander-eligible-officer-exclusion-resigned-directors-det","history":"/api/acts/corporations-aboriginal-and-torres-strait-islander-eligible-officer-exclusion-resigned-directors-det/history","analysis":"/api/acts/corporations-aboriginal-and-torres-strait-islander-eligible-officer-exclusion-resigned-directors-det/analysis","conflicts":"/api/acts/corporations-aboriginal-and-torres-strait-islander-eligible-officer-exclusion-resigned-directors-det/conflicts","importantCases":"/api/acts/corporations-aboriginal-and-torres-strait-islander-eligible-officer-exclusion-resigned-directors-det/important-cases","documents":"/api/acts/corporations-aboriginal-and-torres-strait-islander-eligible-officer-exclusion-resigned-directors-det/documents"}}