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Section G: Declarations

Last updated 12 February 2019

All declarations must be signed by the appropriate person.

Trustee’s, director’s or public officer’s declaration

All trustees are equally responsible and accountable for managing the fund and making sure it complies with the law. The signing of this declaration confirms that all trustees and directors have authorised this tax return and that the information supplied is true and correct.

This tax return should be authorised by all trustees of the fund and documented as such in the fund’s records. As well, all trustees should ensure that the audit undertaken on the fund has been reviewed by all trustees before this tax return has been authorised.

Penalties may be imposed for providing false or misleading information. The penalty can apply to shortfall amounts, or for statements that do not result in a change in a tax liability.

Preferred trustee, director or public officer’s contact details

List the name and contact details of the individual (not the tax agent) that we can contact if required.

A contact phone number (including area code), or email address (or both) must be provided.

Time taken to prepare and complete this tax return

We are committed to reducing the costs involved in complying with the fund’s tax and regulatory obligations. The trustee’s response to this item is voluntary.

When completing this item, consider the time, rounded up to the nearest hour, which you spent:

  • reading the tax return instructions
  • collecting the necessary information to complete this tax return
  • making any necessary calculations
  • actually completing this tax return or putting the tax affairs of the fund in order so the information can be handed to the fund’s tax agent.

Include the time both the trustee and tax agent spent in preparing and completing the tax return. This includes the time spent by any other person who helped in doing this.

Tax agent’s declaration

If the tax agent is a partnership or a company, a person authorised by that partnership or company to sign on its behalf must sign this declaration. Print that person’s name at this item.

Tax agent’s contact details

List the name and contact details, including:

  • title
  • family name
  • given names
  • details of the tax agent's practice
  • the tax agent’s phone number (including the area code)
  • the tax agent’s reference number (meaning the number the tax agent has allocated to the fund)
  • the tax agent number (issued to the agent by the Tax Practitioners Board).