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 388-70  

388-70   DECLARATION BY AGENT  

If an agent gives a return, notice, statement, application or other document to the Commissioner in the *approved form on behalf of another entity, the agent must, if the document so requires, make a declaration in the approved form stating that:

(a)    the document has been prepared in accordance with the information supplied by the other entity; and

(b)    the agent has received a declaration from the other entity stating that the information provided to the agent is true and correct; and

(c)    the agent is authorised by the other entity to give the document to the Commissioner.

Note:

For a notification of an amount under Division 389 , a reference to a declaration in paragraph 388-70(b) may also be a reference to a declaration made in accordance with subsection 389-35(2) (see paragraph 389-35(3)(c) ).