60‑25 Appointment60‑25 Appointment

#### 60‑25 Appointment (1) A Board member is to be appointed by the Minister by written instrument, on a full‑time basis or on a part‑time basis. (2) The Minister must appoint one of the \*Board members to be the \*Chair. However, that member must not be: (a) a person who holds any office or appointment (other than as a Board member) under a law of the Commonwealth on a full‑time basis; or (b) a person appointed or engaged under the Public Service Act 1999. (3) A person’s appointment as a \*Board member is not invalid because of a defect or irregularity in connection with the person’s appointment. Community representatives (4) In appointing an individual as a \*Board member, the Minister must be satisfied that the individual is a \*community representative. (5) An individual is a community representative if the individual is not any of the following: (a) a partner in a partnership that is a \*prescribed tax agent; (b) an \*executive officer of a company that is a prescribed tax agent; (c) a former partner in a partnership that is currently a prescribed tax agent, if the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the partnership; (d) a former executive officer of a company that is currently a prescribed tax agent if either of the following apply: (i) the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the company; (ii) the individual holds \*shares in the company. (6) A prescribed tax agent means a company or partnership that: (a) is a \*registered tax agent or BAS agent; and (b) has more than 100 employees. > Note: A company or partnership whose registration as a registered tax agent or registered BAS agent is suspended remains a registered tax agent or BAS agent for the purposes of this section (see subsection 30‑25(4)). (7) An executive officer of a company means a director, secretary or senior manager (within the meaning of the Corporations Act 2001) of the company.