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Who completes and lodges these forms

Find out who is authorised to complete these forms.

Last updated 16 November 2021

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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