Taxation Administration Act 1953

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:

stating that you have authorised the agent to give the document to the Commissioner; and

declaring that any information you provided to the agent for the preparation of the document is true and correct.

This subsection does not apply if a declaration is made in accordance with subsection 389‑35(2) in relation to a notification of an amount under Division 389 (see paragraph 389‑35(3)(a)).

You must give the declaration to the agent.

You must retain the declaration or a copy of it for:

5 years after it is made; or

a shorter period determined by the Commissioner in writing for you; or

a shorter period determined by the Commissioner by legislative instrument for a class of entities that includes you.

A determination under paragraph (3)(c) may specify different periods for different classes of entities.

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

The agent must not give the document to the Commissioner before you make the declaration.

You must sign the declaration.