must appoint a 'Public Officer' within three months of it commencing to
carry on business or deriving income from property in Australia, and notify
the Taxation Department of the appointment. The Public Officer must be
an Australian resident human being and be at least 18 years old. The Public
Officer is responsible for ensuring that the company complies with the
tax law and for liasing with the Taxation Department concerning the company's
taxation matters. See section 252
of the Income Tax Assessment Act 1936.