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 388-75   SIGNING DECLARATIONS  

388-75(1)    
You must sign a declaration in a return, notice, statement, application or other document you give to the Commissioner in paper form.

388-75(2)    
If your agent gives a return, notice, statement, application or other document to the Commissioner on your behalf in paper form, the document must contain:

(a) if the document so requires - a declaration made by you with your signature; and

(b) if the document so requires - a declaration made by your agent with the agent ' s signature.

388-75(3)    
Any return, notice, statement, application or other document of yours that is *lodged electronically:

(a) if you give it to the Commissioner - must contain your declaration (see section 388-60 ) with your *electronic signature; or

(b) if your agent gives it to the Commissioner - must contain the agent ' s declaration (see section 388-70 ) with the agent ' s electronic signature.

388-75(4)    
Any return, notice, statement, application or other document of yours that is given by telephone:

(a) if you give it - must contain your *telephone signature; or

(b) if your agent gives it - must contain your agent ' s telephone signature.