Pay-roll Tax (Territories) Assessment Act 1971
64Public officer of company
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64 Public officer of company
(1) The Commissioner may, by notice served on a company that is registered, or required to be registered, as an employer under this Act, require the company to appoint, within such period as is specified in the notice, a public officer of the company for the purposes of this Act, and to keep the office of public officer constantly filled. (1A) A person is not capable of being a public officer of a company unless the person: (a) is a natural person who has attained the age of 18 years; (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. (2) An appointment of a public officer shall be deemed not to be duly made until after notice of the appointment in writing, specifying the name of the officer, has been given to the Commissioner. (3) If the company refuses or fails duly to appoint a public officer when and as often as such an appointment becomes necessary in accordance with a notice under subsection (1), it is, in respect of each day on which it so refuses or fails to appoint a public officer (including the day of a conviction of an offence against this subsection or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50. (4) Service of a document at the address for service, or on the public officer, of the company is sufficient service on the company for the purposes of this Act or the regulations, and, if at any time there is no public officer, then service on any person acting or appearing to act in the business of the company is sufficient. (5) The public officer is 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, is liable to the same penalties. (6) Everything done by the public officer that he or she is required to do in his or her representative capacity shall be deemed to have been done by the company and the absence or non‑appointment of a public officer does not excuse the company from the necessity of complying, or from any penalty for refusal or failure to comply, with any of the provisions of this Act or the regulations, but the company is liable to comply with the provisions of this Act or the regulations as if there were no requirement to appoint a public officer. (7) A notice given to or requisition made upon the public officer shall be deemed to be given to or made upon the company. (8) Any proceedings under this Act taken against the public officer shall be deemed to have been taken against the company, and the company is liable jointly with the public officer for any penalty imposed upon him or her. (9) 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 that, under this Act or the regulations, may be given to, served on or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served on 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 has 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 on or taken against the company or public officer. (10) Unless the contrary intention appears, a reference in this section 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.