Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section sets out the requirements for a statutory declaration for the purposes of section 222AGC or 222AGD.
(2) The declaration must be a statutory declaration made under the Statutory Declarations Act 1959 .
(3) It must be given to the Commissioner within 7 days, or a longer period allowed by the Commissioner, after the Commissioner sends notice of the estimate to the person liable or to the person's trustee.
(4) The declaration must:
(a) specify:
(i) the total of the amounts of the deductions that the person made for the purposes of Division 1AA, 2, 3A, 3B or 4 during the period concerned; or
(ii) the total of the amounts withheld under Division 12 in Schedule 1 to the Taxation Administration Act 1953 during the period concerned; or
(iii) the total of the amounts of the payments received during the period concerned that gave rise to a liability under Division 13 in that Schedule and the total of the amounts of those liabilities; or
(iv) the total of the values of the non‑cash benefits, or the amounts of the dividends, interest or royalties, provided during the period concerned that gave rise to a liability under Division 14 in that Schedule and the total of the amounts of those liabilities;
as the case requires; or
(b) state to the effect that during the period concerned, the person did not:
(i) make any deductions for the purposes of Division 1AA, 2, 3A, 3B or 4; or
(ii) withhold any amounts under Division 12 in Schedule 1 to the Taxation Administration Act 1953 ; or
(iii) receive any payments that gave rise to a liability under Division 13 in that Schedule; or
(iv) provide any non‑cash benefits that gave rise to a liability under Division 14 in that Schedule;
as the case requires.
(5) For each amount (if any) paid or applied for the purpose of complying with a remittance provision, the declaration must specify the amount and the day on which it was so paid, applied or spent.
(6) The declaration must specify, as the unpaid amount of the liability to which the estimate relates, the difference between:
(a) the total (if any) specified under paragraph (4)(a); and
(b) the total of the amounts (if any) specified under subsection (5).
(7) The declaration must be made by:
(a) if the person is a company that has directors, a secretary or both--a director or secretary; or
(b) if the person is an individual--the person; or
(c) if the person is a government body--a prescribed person; or
(d) if the person consists of 2 or more persons including one or more individuals and is neither a company nor a government body--that individual or one of those individuals; or
(e) in any case--the person's trustee.