Taxation Administration Act 1953

This section applies if a notification of an amount that is required or permitted to be given under this Division is to be given to the Commissioner in the *approved form by an agent on behalf of an entity.

The entity may make a declaration in writing:

stating that the entity has authorised the agent to give one or more notifications under this Division to the Commissioner; and

declaring that any information the entity has provided, or will provide, to the agent for the preparation of any such notifications is, or will be, true and correct; and

specifying the day the declaration is made and the maximum period for the declaration (which must not exceed 12 months starting on the day the declaration is made).

If the entity makes a declaration under subsection (2), then for the period in subsection (4):

subsection 388‑65(1) does not apply in relation to any notifications to be given by the agent on behalf of the entity under this Division; and

subsections 388‑65(2) to (6) apply to the declaration in the same way those subsections apply to a declaration made under subsection 388‑65(1); and

for the purposes of section 388‑70, the declaration is taken to be a declaration of the kind mentioned in paragraph 388‑70(b).

The period for a declaration made under subsection (2):

begins on the day the declaration is made; and

ends on the earliest of:

the last day of the period specified in the declaration; or

if the entity withdraws the declaration—the day the agent is notified of the withdrawal; or

if there is a material change in the relationship between the entity and the agent, or in the affairs of the entity since the declaration was made—the day the agent becomes aware of the change or is notified of the change by the entity.