Taxation Administration Act 1997
114Public officer of body corporate
Start here
Get a plain-English read of 114
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1997.
114 Public officer of body corporate
(1) The Commissioner, by written notice served on a body corporate, may require the body corporate to appoint, within a period specified in the notice, a natural person whose principal place of residence is in Tasmania as a public officer of the body corporate for the purposes of the taxation laws, and to keep the office of public officer constantly filled by such a person.
(2) An appointment of a public officer is not duly made until written notice of the appointment, specifying the name and residential address of the officer, has been lodged with the Commissioner.
(3) [Section 114 Subsection (3) amended by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001] The Commissioner, by notice served on the person and the body corporate, may appoint a director, a secretary or an executive officer, within the meaning of the Corporations Act, of a body corporate as the public officer of the body corporate if the body corporate –
(a) does not make an appointment as required; or
(b) does not keep the office of public officer constantly filled as required.