120Public officer of a company

#### 120 Public officer of a company (1) In the case of a company that is entitled to be registered, the person who is, from time to time, the public officer of the company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of the sales tax law, and the public officer’s address for service under that Act is also the public officer’s address for service for the purpose of the sales tax law. (2) The public officer is answerable for doing everything required to be done by the company under the sales tax law, and in case of default is liable to the same penalties. (3) A proceeding under the sales tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer. (4) 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 company. (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of the sales tax law. If at any time there is no public officer of the company, service on a person who is acting or appears to be acting in the business of the company is sufficient. (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.