Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 5/6)
Character Range: 1741650–1744494

the Commissioner before you make the declaration.
 (6) You must sign the declaration.

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.
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)).

388‑75  Signing declarations
 (1) You must sign a declaration in a return, notice, statement, application or other document you give to the Commissioner in paper form.
 (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.
 (3) 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.
 (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.

388‑80  Electronic notification of BAS amounts
  An entity that, under section 31‑25 of the *GST Act, chooses or is required to *lodge a *GST return electronically must also electronically notify the Commissioner of all other *BAS amounts whose notification is required on the same day as the GST return (ignoring any extension allowed by the Commissioner under section 31‑10 of that Act or a deferral under section 388‑55).

388‑85  Truncating amounts
  If an *approved form that you are required to give the Commissioner specifies that amounts set out in the form are to be expressed in whole dollars, you truncate the amounts to the nearest whole dollar.
Example: Stefan Pty Ltd calculates that its PAYG instalment for a quarter is $8,496.73. Because the approved form requires amounts