Corporations (Eligible Officer Exclusion – non-individuals and resigned directors) Determination 2023 (Cth)

Corporations (Eligible Officer Exclusion – non‑individuals and resigned directors) Determination 2023

I, Chris Jordan, Commissioner of Taxation, in my capacity as the Registrar make the following legislative instrument.

Dated 24 January 2023

Chris Jordan Registrar

Contents 1 Name 2 Commencement 3 Authority 4 Classes of persons who are not eligible officers 5 Class of persons who are not eligible officers for the period 4 April 2021 to 30 November 2022

1 Name This instrument is the Corporations (Eligible Officer Exclusion – non-individuals and resigned directors) Determination 2023.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 December 2022

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under subsection 1272B(3) of the Corporations Act 2001.

4 Classes of persons who are not eligible officers

(1) For the purposes of subsection 1272B(3) of the Corporations Act 2001, the classes of persons specified in subsections (2) and (3) are not eligible officers.

(2) A person who:

(a) was: (i) an eligible officer, within the meaning of the Corporations Act 2001, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2021; and (b) does not hold any role as an appointed director or alternate director acting in that capacity (regardless of the name given to that position) of a company, a body corporate that is a registered Australian body, a registered foreign company, or an Aboriginal and Torres Strait Islander corporation after 30 November 2022; and (c) does not have a director identification number.