Appointment or cessation of a representative of an incapacitated entity
Who can use this form
You should use the Appointment or cessation of a representative of an incapacitated entity form if you are an insolvency practitioner and you are appointed as, or cease being, a representative of an incapacitated entity. This covers appointments and cessations of representation as a liquidator, bankruptcy trustee, voluntary administrator, deed administrator and receiver.
The form allows you to:
- meet the requirements of notifying us of your appointment under subsections 260-45(2) (liquidators) and 260-75(2) (receivers) of schedule 1 to the Taxation Administration Act 1953 (TAA 1953)
- enter relevant appointment details
- put in place various accounts that will help both you and us from the first day of your appointment
- enter relevant bank details
- request direct access to client details through our Business Portal (voluntary administrator and liquidator appointments only)
- meet the requirements of notifying us of the cessation of your representation under section 58-30 of the A New Tax System (Goods and Services Tax) Act 1999.
You need to notify us in writing within 14 days if you have been appointed as a representative of an incapacitated entity.
As a representative of an incapacitated entity, you must:
- apply to be registered for GST in that capacity within 21 days of becoming required to be registered
- notify us when you cease to be the representative of an incapacitated entity within 21 days of doing so.
You can do this by completing and lodging this form.
How to lodge the form
Using secure messaging in the Business Portal
You can lodge the Appointment or cessation of a representative of an incapacitated entity form electronically using secure messaging in the Business Portal to notify us of your new or updated appointment. It includes the option if you are an insolvency practitioner appointed as a voluntary administrator or liquidator (only) to request direct access to your client's details to manage appointments using the portal.
You can send your completed form as an attachment to a secure message under the 'Insolvency' subject in the portal.
The portal is a secure website that allows you to manage business tax affairs and send secure messages to us. The portal is protected by the online security credential AUSkey and is available at any time.
If you have already advised us about your appointment as a representative for the incapacitated entity, you can submit other correspondence using secure messaging in the portal via the 'Insolvency' topic.
You do not need to submit this form if you have already notified us about your appointment. For more information, see Manage existing appointments using the portal.
End of attention
Information for administrators and liquidators (only)
Using the portal to manage your administrator or liquidator (only) appointments also allows you to:
- prepare and lodge business activity statements online
- submit correspondence electronically
- request refunds online
- view account balances
- view, prepare, lodge and revise activity statements
- view statements of account
- update details.
When completing the Appointment or cessation of a representative of an incapacitated entity form, ensure that you select the option to request direct access to your client's details in the portal.
Send your completed form as an attachment to a secure message under the 'Insolvency' mail subject in the portal.
Find out more
About submitting this form and future correspondence using secure messaging in the portal, refer to Contacting the insolvency team.
End of find out more
You will receive a secure message from us when we have provided you with portal access to your client.
To authorise staff access to the client, the administrator AUSkey holder (or delegated access administrator) will then need to:
- log on to Access Manager
- select Whose business I have access to
- select the Australian business number (ABN) to view the permissions allocated to your business
- select View authorised credential holders
- select Authorised new credential holder
- select the permissions you want that user to have.
You must have a valid AUSkey to access the portal. If you don't already have one, you can find more information about applying for an AUSkey by visiting Online Services.
End of attention
When your appointment ceases, your portal access to the client will be removed. For privacy reasons, access will also be removed if another practitioner is appointed for the entity.
Sending correspondence via fax or mail
For information about sending insolvency correspondence to us, refer to Contacting the insolvency team.
Manage existing appointments using the portal
Where you have already notified us about your appointment, as a voluntary administrator or liquidator, you can request direct client access to manage your existing appointments using the portal.
To request portal access to the entity, send a secure message under the 'Insolvency' subject and relevant topic in the portal and attach a document - written on your practice's letterhead - requesting access. The document must outline:
- the entity's name and ABN
- your practice's ABN, to which your AUSkey is registered
- the type of appointment.
As with new appointments, we will notify you when your access has been granted.
When and how to notify us if you are an insolvency practitioner and you have been appointed or ceased as a representative of an incapacitated entity.Last modified: 29 Jan 2015QC 17115