Appointment of Public Officer

A company 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 Australian Taxation Office (ATO) of the appointment (also within the three month period). 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 liaising with the ATO concerning the company's taxation matters. See section 252 of the Income Tax Assessment Act 1936.