Document ID: chunk:federal_register_of_legislation:C2024C00813:section:63
Version: federal_register_of_legislation:C2024C00813
Segment Type: section
Provision Reference: s 63
Character Range: 191947–194262

63  Public officer of trust estate
 (1) The person who is, from time to time, the public officer of a trust estate for the purposes of section 252A of the Income Tax Assessment Act 1936 is the public officer of the trust estate for the purposes of this Act, and the address for service of the public officer under that Act is the address for service of the public officer under this Act.
 (2) Service of any document or requisition at the address for service of the public officer, or on the public officer, is sufficient service on the trustee of the trust estate for the purposes of this Act, but, if at any time there is not a public officer of the trust estate, service on any person acting or appearing to act on the business of the trust estate is sufficient.
 (3) The public officer is answerable for the doing of all acts required to be done by the trustee of the trust estate under this Act, and in case of default is liable to the same penalties.
 (4) Everything done by the public officer that the public officer is required to do in that capacity shall be deemed to have been done by the trustee of the trust estate.
 (5) If, at any time, there is not a public officer of the trust estate, this Act applies in relation to the trustee of the trust estate as if there were no requirement to appoint a public officer of the trust estate.
 (6) Any proceedings under this Act (including proceedings for an offence against this Act) taken against the public officer shall be deemed to have been taken against the trustee of the trust estate, and the trustee shall be liable jointly with the public officer for any penalty imposed on the public officer.
 (7) Notwithstanding subsections (1) to (6) (inclusive) and without affecting any of the obligations and liabilities of the public officer, any notice, process or proceeding that under this Act may be given to, served on or taken against the trustee or public officer of the trust estate may, if the Registrar thinks fit, be given to, served on or taken against any agent or attorney of the trustee, and the agent or attorney has the same liability in relation to the notice, process or proceeding as the trustee or public officer would have had if it had been given to, served on or taken against the trustee or public officer.

Division 4—Miscellaneous