AWRS120700 - Raising a penalty assessment: who is a company officer?

An officer of a company means:

1. for a body corporate, other than a limited liability partnership (LLP):

  • a director (including a shadow director within the meaning of section 251 Companies Act 2006),
  • a manager, or
  • a company secretary

2. in any other case:

  • a director
  • a manager
  • a company secretary, and
  • any other person managing or purporting to manage any of the company’s affairs.

Where we treat an LLP as a body corporate ‘officer’ means a ‘member’ of that LLP.