Regulation 9
Representation of club, association, society, management corporation or organisation
of Goods and Services Tax (General) Regulations 1993
Where anything is required to be done by or under the Act by or on behalf of a club, association, society, management corporation or organisation, the affairs of which are managed by its members or a committee or committees of its members, it is the joint and several responsibility of —
every member holding office as president, chairperson, treasurer, secretary or any similar office, or in default of any thereof;
every member holding office as a member of a committee, or in default of any thereof; and
every member,except that if it is done by any official, committee member or member referred to in this regulation, that shall be sufficient compliance with any such requirement.