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  • Who completes and lodges these forms

    Only purchasers complete and lodge these forms.

    A purchaser can authorise a representative to lodge the forms on their behalf by giving them a signed declaration.

    Representatives can include conveyancers or solicitors.

    Declaration for representative

    Purchasers can authorise a representative to complete and lodge the forms on their behalf by completing a signed declaration. The declaration states that:

    • you have authorised your representative to lodge the form
    • the information in the form is true and correct
    • if your representative is a conveyancer, you're aware they    
      • aren't a registered tax or BAS agent or Australian legal practitioner
      • can't provide tax agent or legal services.

    You can give this declaration to your representative in email, fax or paper form. You need to keep the declaration (or a copy) for up to five years. We recommend your representative also keeps a copy of the declaration for their own records. Paper declarations can be scanned and stored electronically.

    Note: Don't send your declaration to us unless we ask for a copy.

    Penalties may be imposed for giving false or misleading information.

    Acting as a representative

    If you're acting as the purchaser's representative, you need to understand your obligations under the Tax Agent Services Act 2009 (TASA).

    Example of a declaration

    I, [name of client], authorise [name of representative] to prepare and lodge the GST property settlement withholding notification and GST property settlement date confirmation [remove one document if authority has not been given to lodge both] to the Commissioner of Taxation on my behalf.
    I declare that the information provided for the preparation of the document is true and correct.
    [For conveyancers only] I am aware that [name of representative] cannot provide tax agent or legal services.
    I am authorised to make this declaration.
    [Insert for email declaration] Type full name and date
    [Insert for paper declaration] Signed: Date:

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      Last modified: 17 Nov 2021QC 55781