Purchasers are authorised
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 5 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).
For more information: Conveyancers and GST withholding for certain taxable supplies of propertyOpens in a new window on TPB.gov.au
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:
For more information see: