Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 268 - Estimates  

Subdivision 268-F - Miscellaneous  

SECTION 268-90   REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT  

Scope

268-90(1)  
This section applies to a statutory declaration given, or an affidavit filed, for the purposes of section 268-40 or 268-45 in relation to the estimate. Content

268-90(2)  


In a case covered by paragraph 268-10(1)(a) (estimate of liability under requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules), the statutory declaration or affidavit must verify the following facts:


(a) whichever of the following are applicable:


(i) the sum of all amounts you withheld under Division 12 during the relevant period, or the fact that you did not withhold any such amounts during the period;

(ii) the sum of all amounts you were required to pay under Division 13 (Alienated personal services payments) during the relevant period, or the fact that you were not required to pay any such amounts during the period;

(iii) the sum of all amounts you were required to pay under Division 14 (non-cash benefits and accruing gains) during the relevant period, or the fact that you were not required to pay any such amounts during the period;


(b) what has been done to comply with Division 16 (Payer ' s obligations and rights) in relation to the amounts referred to in paragraph (a).

268-90(2A)  


In a case covered by paragraph 268-10(1)(b) (estimate of liability to pay superannuation guarantee charge), the statutory declaration or affidavit must verify the following facts:


(a) your name and address;


(b) for each employee for whom you have an * individual superannuation guarantee shortfall for the relevant * quarter:


(i) the employee ' s name and postal address and, if the employee has * quoted the employee ' s * tax file number to you, the employee ' s tax file number; and

(ii) the amount of the shortfall;


(c) what has been done to comply with your obligation to pay the relevant superannuation guarantee charge to the Commissioner.

Note:

The amount of the individual superannuation guarantee shortfall mentioned in paragraph (b) is a factor in determining the amount of the superannuation guarantee charge mentioned in paragraph 268-10(1)(b) . The lesser amount mentioned in subsection 268-40(2) may therefore differ from the amount of that shortfall.

268-90(2B)  


In a case covered by paragraph 268-10(1)(c) (estimate of liability in relation to net amount under GST Act), the statutory declaration or affidavit must verify the following facts:


(a) your *net amount for the *tax period;


(b) what has been done to comply with Division 31 and 33 of the *GST Act (obligation to give GST return and liability in respect of assessed net amounts) in relation to that tax period;


(c) your *taxable supplies and *creditable acquisitions that are attributable to that tax period;


(d) your assessable dealings (within the meaning of the *Wine Tax Act) and *wine tax credits that are attributable to that tax period.

Maker or deponent

268-90(3)  
The statutory declaration or affidavit must be made, sworn or affirmed by:


(a) an individual specified in the following table; or


(b) your liquidator, receiver or trustee in bankruptcy (if and as applicable).


Who must make the statutory declaration or swear or affirm the affidavit
Item A statutory declaration or affidavit in relation to an estimate of a liability of ... must be made, sworn or affirmed by ...
1 an individual that individual.
2 a body corporate (a) in the case of a company that has a director or a company secretary (within the meaning of the Corporations Act 2001 ) - a director of the company or the company secretary; or
(b) in the case of an *Australian government agency - an individual prescribed by the regulations; or
(c) in any case - the public officer of the body corporate (for the purposes of the Income Tax Assessment Act 1936 ).
3 a body politic an individual prescribed by the regulations.
4 a partnership a partner of the partnership.
5 any other unincorporated association or body of persons (a) a member of the association ' s or body ' s committee of management; or
(b) the public officer of the association or body (for the purposes of the Income Tax Assessment Act 1936 ).
6 a trust (a) the trustee of the trust; or
(b) the public officer of the trust (for the purposes of the Income Tax Assessment Act 1936 ).
7 a *superannuation fund or an *approved deposit fund (a) the trustee of the fund; or
(b) if the fund does not have a trustee - the entity managing the fund.

268-90(4)  
If the entity specified in the table in subsection (3) is not an individual, the table is taken to specify the individual who, under that subsection, would be eligible to make a statutory declaration in relation to an estimate of a liability of that entity.




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