Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
You must sign a declaration in a return, notice, statement, application or other document you give to the Commissioner in paper form. 388-75(2)
If your agent gives a return, notice, statement, application or other document to the Commissioner on your behalf in paper form, the document must contain:
(a) if the document so requires - a declaration made by you with your signature; and
(b) if the document so requires - a declaration made by your agent with the agent ' s signature.
Any return, notice, statement, application or other document of yours that is *lodged electronically:
(a) if you give it to the Commissioner - must contain your declaration (see section 388-60 ) with your *electronic signature; or
(b) if your agent gives it to the Commissioner - must contain the agent ' s declaration (see section 388-70 ) with the agent ' s electronic signature. 388-75(4)
Any return, notice, statement, application or other document of yours that is given by telephone:
(a) if you give it - must contain your *telephone signature; or
(b) if your agent gives it - must contain your agent ' s telephone signature.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.