Declaration by agent
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:
the document has been prepared in accordance with the information supplied by the other entity; and
the agent has received a declaration from the other entity stating that the information provided to the agent is true and correct; and
the agent is authorised by the other entity to give the document to the Commissioner.
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)).
This Act’s bill:Second reading speech
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