Taxation Ruling
IT 2471
Income tax : signature of the taxpayer on applications for variation of provisional tax
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FOI status:
May be releasedFOI number: I 1019829PREAMBLE
Under the Income Tax Assessment Act 1936, as amended ("the Act") a taxpayer who receives a notice of assessment or an instalment notice which notifies an amount of provisional tax payable is permitted to make an estimate of certain income, deductions and rebates as specified in sub-section 221YDA(1) of the Act for the purpose of varying the amount of provisional tax payable. This estimate, commonly referred to as an 'Application for Variation of Provisional Tax', is required to be made as a statement, in the form provided by the Commissioner for the purpose.
2. The wording of the form provided by the Commissioner in accordance with sub-section 221YDA(1) of the Act requires that the application bear the "Signature of [the] Taxpayer". For the purpose of this ruling 'Taxpayer' includes a trustee. Where the trustee is a company, the public officer is authorised to sign the application.
RULING
3. The form provided by the Commissioner requires the signature to be that of the taxpayer, and, except in special circumstances, an application for variation of provisional tax will be accepted only where it has been signed personally by the taxpayer making the application for variation, or on behalf of the taxpayer under a power of attorney. In the latter situation there should be a clear indication on the "Application for Variation of Provisional Tax" form of the existence of a power of attorney.
4. Whether the special circumstances referred to in paragraph 3 apply will depend on the facts of each case. Special circumstances would exist, for example, where physical circumstances prevent the taxpayer from signing the application personally. These might be where the taxpayer has been delayed or detained overseas, or is unable to sign the application due to a physical or mental infirmity.
COMMISSIONER OF TAXATION
14 April 1988