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TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES    View history reference

Note: See section 3AA.

Chapter 5 - Administration    View history reference

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 388 - Requirements about giving material to the Commissioner    View history reference

Subdivision 388-B - General provisions    View history reference

SECTION 388-75  SIGNING DECLARATIONS  

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388-75(1)  

You must sign a declaration in a return, notice, statement, application or other document you give to the Commissioner in paper form.

388-75(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) if the document so requires - a declaration made by you with your signature; and
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(b) if the document so requires - a declaration made by your agent with the agent's signature.
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388-75(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.

388-75(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.


 



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