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 Victoria 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.

If—

the Commissioner has required a body corporate to appoint a public officer; and

the body corporate does not make such an appointment as required or does not keep the office of public officer constantly filled as required—

Service of a document on the public officer of the body corporate is sufficient service on the body corporate for the purposes of a taxation law, and, if at any time the body corporate does not have a public officer as required under this section, then service on a person acting or appearing to act in the business of the body corporate is sufficient.

The public officer is answerable for the discharge of all obligations imposed on the body corporate under a taxation law, and, in case of default, is liable to the same penalties.

Everything that the public officer is required to do and does in his or her representative capacity is taken to have been done by the body corporate, but the absence or non-appointment of a public officer does not excuse the body corporate from the necessity of complying, or from a penalty for failure to comply, with a provision of a taxation law and the body corporate is liable to comply with the taxation laws as if there were no requirement to appoint a public officer.

A document served on or requirement made of the public officer is taken to have been served on or made of the body corporate.

Any civil or criminal proceedings brought under a taxation law against the public officer are taken to have been brought against the body corporate, and the body corporate is liable jointly with the public officer for any penalty imposed on the public officer, or for compliance with any order made against the public officer.