Document ID: chunk:federal_register_of_legislation:C2011C00610:clause:1_3:p4
Version: federal_register_of_legislation:C2011C00610
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 4/4)
Character Range: 38797–40470

as to the amount of a liability on which it is based.

268‑90  Requirements for statutory declaration or affidavit

Scope

 (1) This section applies to a statutory declaration given, or an affidavit filed, for the purposes of section 268‑40 or 268‑45 in relation to the estimate.

Content

 (2) The statutory declaration or affidavit must verify the following facts:
 (a) whichever of the following are applicable:
 (i) the sum of all amounts you withheld under Division 12 during the relevant period, or the fact that you did not withhold any such amounts during the period;
 (ii) the sum of all amounts you were required to pay under Division 13 (Alienated personal services payments) during the relevant period, or the fact that you were not required to pay any such amounts during the period;
 (iii) the sum of all amounts you were required to pay under Division 14 (non‑cash benefits and accruing gains) during the relevant period, or the fact that you were not required to pay any such amounts during the period;
 (b) what has been done to comply with Division 16 (Payer's obligations and rights) in relation to the amounts referred to in paragraph (a).

Maker or deponent

 (3) The statutory declaration or affidavit must be made, sworn or affirmed by:
 (a) an individual specified in the following table; or
 (b) your liquidator, receiver or trustee in bankruptcy (if and as applicable).

Who must make the statutory declaration or swear or affirm the affidavit
Item                                                                      A statutory declaration or affidavit in relation to an estimate of a liability of ...  must be made, sworn or affirmed by ...