Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
If 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: See section 3AA .
Chapter 5 - Administration
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 388
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Requirements about giving material to the Commissioner
Subdivision 388-B
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General provisions
SECTION 388-70
388-70
DECLARATION BY AGENT
If 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.
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