Taxation Administration Act 1997

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.

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.

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 – does not make an appointment as required; or does not keep the office of public officer constantly filled as required.