3. Section 11(6) — governing bodies and responsible officers

This regulation prescribes the governing bodies and responsible officers of entities that are not described in section 11(3), (4) or (5), for the purposes of section 11(6).

For a sole proprietorship —

the sole proprietor is the governing body; and

the sole proprietor is the responsible officer.

For an express trust —

the trustees are the governing body; and

every trustee is a responsible officer.

For a mutual benefit organisation registered under the Mutual Benefit Organisations Act 1960 —

the committee of the organisation, as mentioned in the definition of “officer” in section 2 of that Act, is the governing body; and

the following are the responsible officers:

the president, secretary and treasurer of the organisation;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a platform work association as defined by section 19 of the Platform Workers Act 2024 —

the executive or committee of the platform work association, as mentioned in the definition of “officer” in section 19 of that Act, is the governing body; and

the following are the responsible officers:

the president, secretary and treasurer of the platform work association;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a society registered under section 2(1) of the Co‑operative Societies Act 1979 —

the committee of management of the society, as defined by section 2(1) of that Act, is the governing body; and

the following are the responsible officers:

the chairperson, secretary and treasurer of the society;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a trade union as defined by section 2 of the Trade Unions Act 1940 —

the executive or committee of the trade union, as mentioned in the definition of “officer” in section 2 of that Act, is the governing body; and

the following are the responsible officers:

the president, secretary and treasurer of the trade union;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a body corporate that is not described in paragraphs (2) to (7) —

the board of directors or any similar body is the governing body; and

the following are the responsible officers:

any person holding the office of chairperson, managing director or company secretary of the body corporate or any position analogous to any of those offices in that body corporate;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For an unincorporated body of persons that is not described in paragraphs (2) to (7) —

the executive committee of the body or group of persons analogous to the executive committee is the governing body; and

the following are the responsible officers:

any person holding the office of president, secretary or treasurer of the unincorporated body of persons, or any position analogous to any of those offices in that body;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

This regulation prescribes the governing bodies and responsible officers of entities that are not described in section 11(3), (4) or (5), for the purposes of section 11(6).

For a sole proprietorship —

the sole proprietor is the governing body; and

the sole proprietor is the responsible officer.

For an express trust —

the trustees are the governing body; and

every trustee is a responsible officer.

For a mutual benefit organisation registered under the Mutual Benefit Organisations Act 1960 —

the committee of the organisation, as mentioned in the definition of “officer” in section 2 of that Act, is the governing body; and

the following are the responsible officers:

the president, secretary and treasurer of the organisation;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a platform work association as defined by section 19 of the Platform Workers Act 2024 —

the executive or committee of the platform work association, as mentioned in the definition of “officer” in section 19 of that Act, is the governing body; and

the following are the responsible officers:

the president, secretary and treasurer of the platform work association;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a society registered under section 2(1) of the Co‑operative Societies Act 1979 —

the committee of management of the society, as defined by section 2(1) of that Act, is the governing body; and

the following are the responsible officers:

the chairperson, secretary and treasurer of the society;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a trade union as defined by section 2 of the Trade Unions Act 1940 —

the executive or committee of the trade union, as mentioned in the definition of “officer” in section 2 of that Act, is the governing body; and

the following are the responsible officers:

the president, secretary and treasurer of the trade union;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For a body corporate that is not described in paragraphs (2) to (7) —

the board of directors or any similar body is the governing body; and

the following are the responsible officers:

any person holding the office of chairperson, managing director or company secretary of the body corporate or any position analogous to any of those offices in that body corporate;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.

For an unincorporated body of persons that is not described in paragraphs (2) to (7) —

the executive committee of the body or group of persons analogous to the executive committee is the governing body; and

the following are the responsible officers:

any person holding the office of president, secretary or treasurer of the unincorporated body of persons, or any position analogous to any of those offices in that body;

if an office mentioned in sub‑paragraph (i) is vacant — any person carrying out the duties of that office.