Documents such as payment summaries must be signed by authorised signatories, as defined in the Tax Administration Regulations 1976. When the entity issuing the summaries is a company, the “authorised signatory” is the public officer of that company.

When a payment summary is produced by a computer software package, the name of the person authorised to sign payment summaries will satisfy this requirement. This means that when selecting to print Tax Certificates within Attaché payroll, the name of the Public Officer should be entered into the Authorised Person field when the employer is a company.

If a person other than the Public Officer is to be authorised to sign documents, there are specific requirements as to the appointment of that person. Refer to the ATO for details.