Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationYou 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.
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