TASIn ForceAct
Taxation Administration Act 1997
114Public officer of body corporate
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### 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.
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> > (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.
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> > (3) [*\[Section 114 Subsection (3) amended by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001\]*](/view/html/inforce/2001-07-15/act-2001-042#JS1@Ja61@GC1@EN) 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 –
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> > > > (a) does not make an appointment as required; or
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> > > > (b) does not keep the office of public officer constantly filled as required.