SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 2 - Special obligations etc. for particular taxpayers and other persons

SECTION 121 (Repealed by 101 of 2006)   LIABILITY OF DIRECTORS ETC. OF A COMPANY  

121(1)  [Notice may be given to directors or other officers]  

Any notice, process or proceeding that may be given to, served upon or taken against a company or its public officer under the sales tax law may, if the Commissioner thinks fit, be given to, served on, or taken against a person ( ``the representative'' ) who is:

(a)  a director, secretary or other officer of the company; or

(b)  an attorney or agent of the company.

121(2)  [Liability of directors or other officers]  

The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served upon or taken against the company or public officer.

121(3)  [Obligations or liabilities of company and public officer]  

This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.