Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 388 - Requirements about giving material to the Commissioner  

Subdivision 388-B - General provisions  

SECTION 388-65   DECLARATION BY ENTITY WHERE AGENT GIVES DOCUMENT  

388-65(1)    
If a return, notice, statement, application or other document of yours is to be given to the Commissioner in the *approved form by an agent on your behalf, you must make a declaration in writing:

(a)    stating that you have authorised the agent to give the document to the Commissioner; and

(b)    declaring that any information you provided to the agent for the preparation of the document is true and correct.

Note:

This subsection does not apply if a declaration is made in accordance with subsection 389-35(2) in relation to a notification of an amount under Division 389 (see paragraph 389-35(3)(a) ).

388-65(2)    
You must give the declaration to the agent.

388-65(3)    

You must retain the declaration or a copy of it for:

(a)    5 years after it is made; or

(b)    a shorter period determined by the Commissioner in writing for you; or

(c)    a shorter period determined by the Commissioner by legislative instrument for a class of entities that includes you.

388-65(3A)    

A determination under paragraph (3)(c) may specify different periods for different classes of entities.

388-65(4)    
You must produce the declaration or copy if requested to do so within that period by the Commissioner.

388-65(5)    
The agent must not give the document to the Commissioner before you make the declaration.

388-65(6)    
You must sign the declaration.