Document ID: chunk:federal_register_of_legislation:C2006C00616:clause:2_143:p2
Version: federal_register_of_legislation:C2006C00616
Segment Type: clause
Provision Reference: sch 2 cl 143 (pt 2/3)
Character Range: 73094–75830

agent gives document

 (1) If a return, notice, statement, application or other document of yours is to be given to the Commissioner in the *approved form by an agent on your behalf, you must make a declaration in writing:
 (a) stating that you have authorised the agent to give the document to the Commissioner; and
 (b) declaring that any information you provided to the agent for the preparation of the document is true and correct.

 (2) You must give the declaration to the agent.

 (3) You must retain the declaration or a copy of it for:
 (a) if you are not a *SPOR taxpayer—5 years after it is made; or
 (b) if you are a SPOR taxpayer—2 years after it is made.

 (4) You must produce the declaration or copy if requested to do so within that period by the Commissioner.

 (5) The agent must not give the document to 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.

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) a declaration signed by you; and
 (b) if the document so requires—an agent's declaration signed by your agent.

 (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