• Declarations – items 24 and 25

    24 Tax agent’s declaration

    Any person who has charged, or will charge, a fee for preparing this return – either directly or indirectly – must sign this declaration.

    Tax agents do not need to have clients sign the return at item 25. However, tax agents must obtain a declaration from clients stating that:

    • the information they provided is true and correct
    • they have authorised the agent to lodge the return.

    25 Employer’s declaration

    You must complete this item if you lodge your own return. Before signing, make sure you:

    • have provided all necessary information
    • are satisfied the information is correct.

    It is especially important that you complete items 15 and 16. These items form the basis of self-assessing any FBT liability.

    The ATO is authorised by the Taxation Administration Act 1953 to request the provision of tax file numbers (TFNs). We will use the TFN to identify the entity in our records. It is not an offence not to provide the TFN. However if you do not provide the TFN, the processing of this form may be delayed.

    Taxation law authorises the ATO to collect information and to disclose it to other government agencies. For information about your privacy go to Privacy.

    We do not consider incomplete or unsigned returns to be lodged.

    Example: A completed form

    This is an example of the return calculations of a completed 2015 FBT return. The figures are from the examples at items 14A, 14B and 20 of this section of the instructions.

    You must show the exact amount of cents on the return – however, you may round down your payments to the nearest multiple of five cents.

    End of example
    Last modified: 27 Mar 2015QC 44652