Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A statutory declaration for the purposes of section 222AIG must comply with this section.
(2) The declaration must be a statutory declaration made under the Statutory Declarations Act 1959 .
(3) The facts that the declaration must verify include:
(a) the total of the deductions made for the purposes of Division 1AA, 2, 3A, 3B or 4, as the case requires, during the relevant period, or the fact that no deductions were so made;
(b) what has been done to comply with Division 1AAA, 3B or 4 in relation to the deductions (if any) so made;
(c) the sum of all amounts withheld under Division 12 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were withheld during the period;
(ca) the sum of all amounts required to be paid under Division 13 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;
(d) the sum of all amounts required to be paid under Division 14 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;
(e) what has been done to comply with Division 16 in Schedule 1 to the Taxation Administration Act 1953 in relation to the amounts withheld (if any) and the amounts so paid (if any);
(f) without limiting paragraphs (b) and (e), what has been done to discharge the liability to which the estimate relates.
(4) The declaration must be made by:
(a) if the person liable is a company that has directors, a secretary or both--a director or secretary; or
(b) if the person liable is an individual--the person; or
(c) if the person liable is a government body--a prescribed person; or
(d) if the person liable 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 trustee of the person liable.