Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsIn this Part:
"corporation" has the meaning given by regulation 11.015.
"officer" , of a corporation, means:
(a) for a corporation that is a company (within the meaning of the Corporations Act 2001 )--a director, secretary or executive officer of the corporation; or
(b) for a corporation of any other kind--a person exercising responsibility, in relation to the corporation, as nearly as possible the same as that of a director, secretary or executive officer of a company (within the meaning of the Corporations Act 2001 ).