Use the Appointment or cessation of a representative of an incapacitated entity (NAT 73785, PDF 386KB) form if you are an insolvency practitioner and you are appointed as, or cease being, a representative of an incapacitated entity.
What this form covers
The Appointment or cessation of a representative of an incapacitated entity form covers appointments and cessations of representation as a:
- liquidator
- bankruptcy trustee
- voluntary administrator
- deed administrator
- receiver.
The form allows you to:
- meet the requirements of notifying us of your appointment under subsections 260-45(2) (liquidators) and 260-75(2) (receivers) of schedule 1 to the Taxation Administration Act 1953 (TAA)
- enter relevant appointment details
- put in place various accounts that will help both you and us from the first day of your appointment
- enter relevant bank details
- request direct access to client details through Online services for business – for voluntary administrator and liquidator appointments only
- meet the requirements of notifying us of the cessation of your representation under section 58-30 of the A New Tax System (Goods and Services Tax) Act 1999.
Find out about:
- Voluntary administrator or liquidator appointments request for direct access
- Managing existing appointments
Voluntary administrator or liquidator appointments request for direct access
If you are an insolvency practitioner appointed as a voluntary administrator or liquidator, you can use the Appointment or cessation of a representative of an incapacitated entity form to request direct access to your client's details in Online services for business to:
- prepare and lodge business activity statements
- submit correspondence
- request refunds online
- view account balances
- view, prepare, lodge and revise activity statements
- view statements of account
- update details.
Managing existing appointments
If you have already notified us about your appointments, you can request direct client access to manage your existing appointments using Online services for business.
You can submit other correspondence about these existing appointments via Secure mail messaging in Online services for business using the Insolvency topic.
When to notify us
You need to notify us in writing within 14 days if you have been appointed as a representative of an incapacitated entity.
As a representative of an incapacitated entity, you must:
- apply to be registered for GST in that capacity within 21 days of becoming required to be registered
- notify us when you cease to be the representative of an incapacitated entity within 21 days of doing so.
Download and complete the form
Download and complete the Appointment or cessation of a representative of an incapacitated entity (NAT 73785, PDF 386KB) form.
The easiest way to lodge this form is electronically using secure mail in Online services for business.
If you are an insolvency practitioner appointed as a voluntary administrator or liquidator (only), select the option to request direct access to your client's details in Online services for business to manage appointments.
For copies of our publications and forms, phone our publications ordering service on 1300 720 092.
How to lodge this form
Secure mail in Online services for business
You can lodge the Appointment or cessation of a representative of an incapacitated entity form electronically in Online services for business. Add the completed form as an attachment in a Secure mail message under the Insolvency topic, then choose the appropriate subject.
You do not need to provide your signature when submitting the completed form by Online services for business. By submitting the completed form by Online services for business you declare that the information given on the form is true and correct to the best of your knowledge.
You will receive a secure mail message from us when we have provided you with Online services for business access to your client. To authorise staff with access to the client, the principal authority or authorisation administrator will need to set permissions in Access Manager.
See also:
- Communication in Online services for business – allows you to contact us by secure mail, and lodge forms or information
- Log in to Online services for businessThis link opens in a new window
Fax or mail
You can also lodge the Appointment or cessation of a representative of an incapacitated entity form, accompanied by the Debt insolvency cover sheet (NAT 14588), by fax or mail.
Insolvency practitioners use this form (NAT 73785) to notify the ATO if they have been appointed or ceased being a representative of an incapacitated entity.