A return, notice, statement, application or other document is in the approved form if it meets all the requirements of subsection 388-50(1) of Schedule 1 to the Taxation Administration Act 1953, that is:
- it is in the form approved in writing by the Commissioner for that kind of document
- it contains a declaration signed by a person or persons as the form requires
- it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the document or otherwise, and
- if it is to be given to the Commissioner, it must be given in the manner that the Commissioner requires.
An approved form may be either a paper form or a 'virtual' form, for example, where the document is given electronically or by telephone.
Other Acts, such as the Superannuation Industry (Supervision) Act 1993, may have their own definition of 'approved form'. Where that occurs, the requirements of that definition will apply instead of the requirements of subsection 388-50(1).
The ATO is aware that in some instances, the legislation may use words suggesting that an 'approved form' should be used but no actual document appears on the website. In these cases, guidance may be found in the legislative provision itself. For instance, the provision may indicate that the information sought is required to be:
- submitted in writing
- to contain certain details
- be signed and submitted to the Commissioner within a certain time.
In these cases, registered agents and taxpayers should be guided by the relevant provision.
A consolidated list of approved forms is available. This list is updated regularly however it is not exhaustive. Contact us for further information.
For further information about approved forms refer to Practice Statement Law Administration PS LA 2005/19 Approved forms.
The paper forms can be:
These services are available 24 hours a day, seven days a week.
Before you order, check whether there are other publications you may need - this will save you time and help us. For each publication you order, please quote the full title.
These publications can also be obtained from ATO shopfronts.
Some approved forms are available online via the:
Last Modified: Monday, 27 February 2012