Officer status depends on factual position of responsibility and makes a person answerable for specific statutory duties. A person who occupies a position of responsibility in a company with respect to the discharge of a particular statutory duty is to be regarded as an ... Summary
Officer status depends on factual position of responsibility and makes a person answerable for specific statutory duties.
A person who occupies a position of responsibility in a company with respect to the discharge of a particular statutory duty is to be regarded as an officer for that duty and answerable accordingly; this characterisation is fact sensitive and must be applied duty by duty in light of the Act and the definition of an officer who is in default.
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TaxTMI 
TaxTMI 
