TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 82 82. (1) A company carrying on business in the Territory (in this Part referred to as “the company”) shall at all times, unless exempted by the Commissioner, be represented for the purposes of a tax law by a public officer appointed by the company or by its authorised agent or attorney.

Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 82

82. (1) A company carrying on business in the Territory (in this Part referred to as “the company”) shall at all times, unless exempted by the Commissioner, be represented for the purposes of a tax law by a public officer appointed by the company or by its authorised agent or attorney.

(2) A public officer shall be appointed within one month after the commencement of this Ordinance or after the company begins carrying on business in the Territory, whichever is later.

(3) The company shall appoint a public officer as often as is necessary to keep the office of public officer constantly filled.

(4) An appointment of a public officer shall not be taken to have been made unless written notice of the appointment, specifying the name and the address for service of the appointee, has been given to the Commissioner.

Eligibility for appointment as public officer

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