What is the role of the public officer in a NSW strata plan?

In my experience managing small to large strata schemes across Sydney, one of the lesser-known compliance obligations for an owners corporation (OC) is the appointment of a public officer. This role might sound administrative, but it brings main legal responsibilities under Commonwealth law.

What Is a Public Officer and Why Is It Required?

Under section 252 of the Income Tax Assessment Act 1936 (Cth), every OC that has an Australian Business Number (ABN) must assign a public officer within three months of registration.

The public officer performs as the official representative of the OC to the Australian Taxation Office (ATO). In practical terms, this person works to ensure the scheme meets its taxation and reporting obligations and receives all official ATO correspondence.

Main Duties of the Public Officer

The public officer’s responsibilities include:

• Lodging tax returns and Business Activity Statements (BAS), if the OC earns taxable income (e.g. bank interest or lease revenue).
• Maintaining the Tax File Number (TFN) and updating the ATO with any change of address or contact details.
• Dealing with official ATO correspondence.
• Ensuring the OC complies with GST registration and reporting requirements, if applicable.
• Maintaining related records.

In short, the public officer acts as the OC’s tax liaison, ensuring compliance and continuity.

When the Strata Manager Acts as Public Officer

Strata Agencies may act as a public office against certain fees. The strata agent should keep the below:

• Maintains the ATO correspondence address on behalf of the scheme.
• Liaises with the OC’s accountant for annual lodgements.
• Executes relevant ATO documents where delegated.
• Overseers compliance triggers (for example, whether GST registration becomes necessary).

This procedure delivers professional oversight and decreases the administrative burden on volunteer committees, ensuring deadlines and correspondence are met.

If the OC or Committee Takes on the Role

If the strata manager does not hold this position, the OC must appoint one of its members as public officer. That person will then be responsible for:

• Registering with the ATO as a public officer.
• Managing all ATO correspondence and compliance.
• Lodging returns and maintaining records.
• Notifying the ATO when they resign or are replaced.

While it is permitted, this method does require the appointed individual to have a sound understanding of ATO procedures and deadlines. If, for any reason, the role is vacant or mishandled, the OC may face unnecessary administrative penalties or compliance delays.

Practical Tip

Owners can check who is currently registered as their public officer by checking ATO records linked to their ABN or reaching out to their accountant. Even if the scheme has minimal income and pays no tax, it is still required to appoint a public officer once an ABN is held.