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Te tohu i tētahi kaipupuri pūkete matua hei māngai mōku Getting an executive office holder to act on my behalf

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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
  • can 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 for your organisation should be someone in an administrative or supervisory role. They must have:

  • been specifically appointed to perform special duties (in their administrative or supervisory role)
  • 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, eg wages clerk
  • club, society or school, the EOH role must go to someone who holds an official position of governance or leadership, eg chairman, president, chief financial officer, treasurer, 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 such authority has been given 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
  • school – principal or chairperson of the school board of trustees
  • a Body Corporate – owner of the professional administration company, chairman or secretary of a body corporate
  • any other non-individual – business owner, chairperson/president of the governing board or committee.

Documentation supporting the appointment

When you appoint someone into the role you’ll also need to send with your application documentation supporting the position of the person you want to appoint.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 you are a director of a company.