Document ID: chunk:federal_register_of_legislation:C2025C00014:section:252a:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 252A (pt 1/3)
Character Range: 1781489–1784003

252A  Public officer of trust estate
 (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 subsection (3); and
 (d) there is not in force in relation to the trust estate an appointment of a public officer made in accordance with subsection (5);
each person who, at that time, is a trustee of the trust estate is, in respect of each day on which the circumstances set out in paragraphs (a), (b), (c) and (d) are in existence (including the day of a conviction of an offence against this subsection or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding 1 penalty unit.
 (1A) An offence under subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (2) A reference in subsection (1) to the period of 90 days after the commencement of this section shall, in the application of that subsection 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.
 (2A) A person is not capable of being a public officer of a trust estate at a particular time unless the person:
 (a) is a natural person who has attained the age of 18 years; and
 (b) is ordinarily resident in Australia; and
 (c) is capable of understanding the nature of the person's appointment as the public officer of the trust estate.
 (3) The Commissioner may, by writing signed by him or her, grant to the trustee of a trust estate an exemption from the provisions of subsection (1) in relation to the trust estate.
 (4) An exemption under subsection (3) may be granted unconditionally or on such conditions