Fuel Tax (Consequential and Transitional Provisions) Act 2006
444‑15 Liability of directors and office444‑15 Liability of directors and officers of a company
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444‑15 Liability of directors and officers of a company
(1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an *indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is: (a) a director, secretary or other officer of the company; or (b) an attorney or agent of the company. (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer. (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.