Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The person who is, from time to time, the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is the public officer of the company for the purposes of this Act, and the address for service of the public officer under that Act is the address for service under this Act.
(2) Service of any document or requisition at the address for service of the public officer, or on the public officer, is sufficient service on the company for the purposes of this Act, but, if at any time there is not a public officer of the company, service on any person acting or appearing to act in the business of the company is sufficient.
Note: See section 62A for alternative ways to give a notice to, or serve a process on, a company (through its officers, attorneys or agents).
(3) The public officer is answerable for the doing of all acts required to be done by the company under this Act, and in case of default is liable to the same penalties.
(4) Everything done by the public officer that the public officer is required to do in that capacity shall be deemed to have been done by the company.
(5) If, at any time, there is not a public officer of the company, this Act applies in relation to the company as if there were no requirement to appoint a public officer of the company.
(6) Any proceedings under this Act (including proceedings for an offence against this Act) taken against the public officer shall be deemed to have been taken against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.