Taxation Administration Act 1953
Note: See section 3AA .
Chapter 5 - AdministrationIf an agent gives a return, notice, statement, application or other document to the Commissioner in the *approved form on behalf of another entity, the agent must, if the document so requires, make a declaration in the approved form stating that: (a) the document has been prepared in accordance with the information supplied by the other entity; and (b) the agent has received a declaration from the other entity stating that the information provided to the agent is true and correct; and (c) the agent is authorised by the other entity to give the document to the Commissioner.
Note:
For a notification of an amount under Division 389 , a reference to a declaration in paragraph 388-70(b) may also be a reference to a declaration made in accordance with subsection 389-35(2) (see paragraph 389-35(3)(c) ).
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