Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 118

    Without limiting, altering or transferring the liability of the public officer of a body corporate, every notice, process or proceeding which, under a tax law, may respectively be given to, served on or taken against the public officer or the body may, if the Commissioner thinks fit, be given to, served on or taken against a director, secretary or other officer of the body, and the director, secretary or officer then has the same liability in respect of the notice, process or proceeding as the public officer or the body corporate would have if it had been given to, served on or taken against the public officer.