{"id":"F2023L00120","name":"Corporations (Eligible Officer Exclusion – non-individuals and resigned directors) Determination 2023","slug":"corporations-eligible-officer-exclusion-non-individuals-and-resigned-directors-determination-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441721,"registerId":"F2023L00120-fast-fetch-1775956953242","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Corporations (Eligible Officer Exclusion – non-individuals and 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 (Eligible Officer Exclusion – non‑individuals and resigned directors) Determination 2023\n\nI, Chris Jordan, Commissioner of Taxation, in my capacity as the Registrar make the following legislative instrument.\n\nDated 24 January 2023\n\nChris Jordan\n\nRegistrar\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Classes of persons who are not eligible officers\n\n5  Class of persons who are not eligible officers for the period 4 April 2021 to 30 November 2022\n\n \n\n1  Name\n\n  This instrument is the Corporations (Eligible Officer Exclusion – non-individuals and 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The whole of this instrument 1 December 2022\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 1272B(3) of the Corporations Act 2001.\n\n4  Classes of persons who are not eligible officers\n\n (1) For the purposes of subsection 1272B(3) of the Corporations Act 2001, the classes of persons specified in subsections (2) and (3) 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 Act 2001, 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 2021; and\n\n (b) does not hold any role as an appointed director or alternate director acting in that capacity (regardless of the name given to that position) of a company, a body corporate that is a registered Australian body, a registered foreign company, or an Aboriginal and Torres Strait Islander corporation after 30 November 2022; and\n\n (c) does not have a director identification number.\n\n (3) A person who:\n\n (a) would otherwise be an eligible officer within the meaning of the Corporations Act 2001; and\n\n (b) is not an individual.\n\n5  Class of persons who are not eligible officers for the period 4 April 2021 to 30 November 2022\n\n (1) For the purposes of subsection 1272B(3) of the Corporations Act 2001, the class of persons specified in subsection (2) are not eligible officers for the period 4 April 2021 to 30 November 2022.\n\n (2) A person who:\n\n (a) was:\n\n (i) an eligible officer, within the meaning of the Corporations Act 2001, 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 2021; and\n\n (b) stopped holding any role as an appointed director or alternate director acting in that capacity (regardless of the name given to that position) of a company, a body corporate that is a registered Australian body, a registered foreign company, or an Aboriginal and Torres Strait Islander corporation prior to 1 December 2022; and\n\n (c) does not have a director identification number.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument remains tightly scoped to its original purpose: specifying exclusions from the director ID regime for non-individuals and resigned directors. It does not expand beyond the enabling provision in section 1272B(3) of the Corporations Act 2001."},"complexity_factors":["Only 5 operative sections with minimal cross-referencing","Two main exclusion categories with clear temporal cut-offs (4 April 2021, 30 November 2022, 1 December 2022)","Nested conditions in sections 4(2) and 5(2) requiring tracking of three cumulative criteria (timing of directorship, current status, and ID possession)","Reference to defined term \"eligible officer\" in the Corporations Act 2001 without local definition","Retrospective application period (4 April 2021 to 30 November 2022) creating temporal complexity"],"plain_english_summary":"This law narrows who must hold a director identification number by creating two exceptions. It confirms only natural persons — not companies, trusts or other non-human entities — can be “eligible officers” required to apply. It also exempts certain former directors who resigned before 1 December 2022 (with specific service dates) and hold no director role after that date. This relieves pre-deadline leavers and clarifies the ID’s personal-accountability focus."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument narrows the statutory pool of \"eligible officers\" by excluding two classes: (i) non‑individuals who would otherwise qualify (s 4(3)); and (ii) certain former/resigned natural persons who met officer criteria around April–October 2021 but ceased director roles by the specified cut‑offs and lack a director identification number (ss 4(2), 5(2)). It was made by the Registrar under s1272B(3) (s 3) and takes effect from 1 December 2022 (commencement table), thereby changing who must comply with officer‑related registry obligations for the stated periods."},"complexity_factors":["Temporal cut‑offs and backdating: multiple relevant dates (4 April 2021; 31 October 2021; 30 November 2022; 1 December 2022) increase interpretation tasks (ss 4(2)(a), 5(2)(a), commencement table).","Conditional tests: eligibility depends on a conjunction of past status, resignation timing, and absence of a director identification number (ss 4(2)(a)–(c), 5(2)(a)–(c)).","Entity scope definitions: applies across companies, registered Australian bodies, registered foreign companies and Aboriginal and Torres Strait Islander corporations (ss 4(2)(b), 5(2)(b)).","Non‑individual exclusion: treats corporate persons differently from natural persons, changing the unit of regulation (s 4(3)).","Made under delegated power: instrument is a Registrar determination under s1272B(3) of the Corporations Act, concentrating the decision in that office (s 3).","Commencement mechanics: instrument is dated 24 Jan 2023 but treated as commencing 1 December 2022, implicating retrospective effects for the period (commencement table)."],"plain_english_summary":"This determination, made by the Registrar under subsection 1272B(3) of the Corporations Act 2001, removes certain people from the legal category “eligible officer.” It excludes (a) non‑individuals that would otherwise qualify, and (b) natural persons who were officers around April–October 2021 but who resigned and do not hold a director identification number by the cut‑off dates. The change alters who must meet officer‑related registry obligations and who is treated as an officer for the relevant periods."}},"importantCases":[],"_links":{"self":"/api/acts/corporations-eligible-officer-exclusion-non-individuals-and-resigned-directors-determination-2023","history":"/api/acts/corporations-eligible-officer-exclusion-non-individuals-and-resigned-directors-determination-2023/history","analysis":"/api/acts/corporations-eligible-officer-exclusion-non-individuals-and-resigned-directors-determination-2023/analysis","conflicts":"/api/acts/corporations-eligible-officer-exclusion-non-individuals-and-resigned-directors-determination-2023/conflicts","importantCases":"/api/acts/corporations-eligible-officer-exclusion-non-individuals-and-resigned-directors-determination-2023/important-cases","documents":"/api/acts/corporations-eligible-officer-exclusion-non-individuals-and-resigned-directors-determination-2023/documents"}}