Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT 1979 No. 12 of 1979 - SECT 21

21. After section 252 of the Principal Act the following section is inserted:
Public officer of trust estate
''252A. (1) Where, at any time after the expiration of the period of 90 days
after the commencement of this section-

   (a)  any business of a trust estate is carried on in Australia or any
        income from property (not being solely income in respect of which tax
        is payable under Division 11A of Part III) is derived by a trust
        estate from sources in Australia;

   (b)  there is not a trustee of the trust estate who is a resident;

   (c)  there is not in force in relation to the trust estate an exemption
        granted by the Commissioner under sub-section (3); and

   (d)  there is not in force in relation to the trust estate an appointment
        of a public officer made in accordance with sub-section (5), being a
        public officer who is a resident, each person who, at that time, is a
        trustee of the trust estate is guilty of an offence and is punishable,
        on conviction, by a fine not exceeding $4 for each day, after the
        expiration of 90 days after the commencement of this section and
        before the institution of proceedings in respect of the offence, on
        which the circumstances set out in paragraphs (a), (b), (c) and (d)
        were in existence, other than a day that has previously been taken
        into account in determining the maximum penalty that could be imposed
        in respect of another offence against this section of which the
        trustee was convicted in relation to the same trust estate.

''(2) A reference in sub-section (1) to the period of 90 days after the
commencement of this section shall, in the application of that sub-section in
relation to a trust estate that, before the commencement of this section, did
not carry on any business in Australia or derive income from property (not
being solely income in respect of which tax is payable under Division 11A of
Part III) from sources in Australia, be read as a reference to the period of
90 days after the date on which any business of the trust estate is commenced
to be carried on in Australia, or the date on which the trust estate commences
to derive such income from sources in Australia, whichever first occurs.

''(3) The Commissioner may, by writing signed by him, grant to the trustee of
a trust estate an exemption from the provisions of sub-section (1) in relation
to the trust estate.

''(4) An exemption under sub-section (3) may be granted unconditionally or on
such conditions as the Commissioner thinks fit and may be granted without
limitation as to time or may be granted in respect of a period specified in
the exemption.

''(5) An appointment of a public officer of a trust estate for the purposes of
this section shall be made by giving notice in writing to the Commissioner-

   (a)  that is signed by a trustee of the trust estate or by a duly
        authorized agent or attorney of a trustee of a trust estate; and

   (b)  that specifies the name of the public officer and an address in
        Australia for service upon the public officer of any documents that
        are required or permitted by or under this Act or the regulations to
        be served upon the public officer of the trust estate.

''(6) The appointment of a public officer of a trust estate ceases to be in
force if the public officer dies or lodges with the Commissioner a notice of
his resignation as public officer of the trust estate.

''(7) Where, by or under this Act or the regulations-

   (a)  a document is permitted to be served upon or given to the trustee of a
        trust estate; or

   (b)  a requisition is permitted or required to be made upon the trustee of
        a trust estate, that document shall be deemed to have been served upon
        or given to the trustee if it is served upon the public officer of the
        trust estate or at the address for service of the public officer of
        the trust estate, or that requisition shall be deemed to have been
        made upon the trustee if it is made upon the public officer of the
        trust estate, as the case may be.

''(8) A reference in sub-section (7) to the service of a document upon the
public officer of a trust estate, or the making of a requisition upon the
public officer of a trust estate, shall, if there is not in force an
appointment under this section of a public officer in relation to the trust
estate, be read as a reference to any person acting or appearing to act in the
business of the trust estate.

''(9) The public officer of a trust estate shall be answerable for the doing
of all such things as are required to be done by the trustee of the trust
estate under this Act or the regulations, and in case of default shall be
liable to the same penalties.

''(10) Where any proceedings for an offence against this Act or the
regulations are taken against the public officer, those proceedings shall be
deemed to have also been taken against the trustee or trustees of the trust
estate and the trustee or trustees shall be liable jointly with the public
officer for any penalty in respect of the offence.

''(11) Notwithstanding the preceding provisions of this section and without
affecting any of the obligations or liabilities of the public officer of a
trust estate, any notice, process or proceeding that, under this Act or the
regulations, may be given to, served upon or taken against the trustee or
public officer of the trust estate may, if the Commissioner thinks fit, be
given to, served upon or taken against any agent or attorney of the trustee of
the trust estate and that agent or attorney shall have the same liability in
respect of that notice, process or proceeding as the trustee or public officer
would have had if it had been given to, served upon or taken against the
trustee or public officer.

''(12) Everything done by the public officer of a trust estate that he is
required to do in his capacity of public officer shall be deemed to have been
done by the trustee of the trust estate.

''(13) The absence or non-appointment of a public officer shall not excuse the
trustee of a trust estate from the necessity of complying with any of the
provisions of this Act or the regulations, or from any penalty for failure to
comply with any of those provisions, but the trustee shall be liable to the
provisions of this Act and the regulations as if there were no requirement to
appoint a public officer.''.
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