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An executive office holder (EOH) acts on behalf of your organisation with us. As an EOH, they can:

  • make enquiries
  • get statements
  • have financial authority
  • register for and manage a myIR online account for your organisation.

Who we allow to be an executive office holder (EOH)

The person you appoint into EOH role should be an administrator or supervisor for your organisation. They must have:

  • been specifically appointed to perform special duties (in their role as an administrator or supervisor)
  • specific written authority from your governing body to become an executive office holder for your non individual organisation.

The executive office holder is different from a tax agent.

Organisation types and who you can appoint into the role

Who you can appoint into the role depends on the type of organisation you’re appointing for. If you’re appointing an executive office holder (EOH) for a:

  • company, trust or partnership, you can appoint anyone into the EOH role, for example a wages clerk
  • club, society or school, the EOH role must go to someone who holds an official position of governance or leadership like the chairman, president, chief financial officer, treasurer or secretary.

What’s needed to appoint an EOH

Only a valid owner with delegated authority can appoint the executive office holder. Valid owners are for:

  • a company – a director
  • a trust – a trustee with the delegated authority from the other trustees to act on all of their behalf. If no single trustee has this authority then all trustees must approve the appointment.
  • an ordinary partnership – a partner
  • a limited partnership – a general partner
  • an estate – the administrator or executor of the trust
  • a school – the principal or chairperson of the school board of trustees
  • a Body Corporate – an owner of the professional administration company, chairman or secretary of a body corporate
  • any other non individual – a business owner, chairperson or president of the governing board or committee.

Documentation supporting the appointment

When you send us your application to appoint someone as EOH, you’ll also need to send supporting documentation. For example:

  • the trust deed setting out trustees of a trust
  • meeting minutes electing officials (President, Treasurer, Secretary) to your club or society
  • proof from the Companies Office that you are a director of a company. 
Last updated: 28 Apr 2021
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