Section 252(1) of the Income Tax Assessment Act (“Tax Act”) requires that every company be represented by a “duly appointed” Public Officer within 3 months after the company commences to carry on business or derive income in Australia to ensure its various taxation-related obligations and responsibilities are fulfilled.
The Public Officer is responsible for ensuring that the company complies with the tax law and for liaising with the ATO concerning the company's taxation matters.
Ordinarily, a resolution is passed at a meeting of the directors appointing the public officer. The person in question needs to sign a form consenting to act as the company's public officer. This form should be stored with the company records. Once consent has been obtained a 'Notice of appointment of public officer' needs to be sent to the ATO informing them of the appointment.
See Section 252(1) of the Income Tax Assessment Act for more information.
|From the Main Toolbar, go to Company.||
|Select the Company from the list.||
Beside the Appointed Public Officer, click
CAS 360 will display the Public Officer screen.
|Status||Select the Resigned|
|Date Ceased||Enter the Appropriate date of the Public Officer|
- Resignation Letter
- Directors Minutes or Resolution
Multiple changes in one form
For public officer changes, CAS360 will generate a separate document for each change. These will not be combined like Company Officer changes are.