Print Electronic Lodgment Declarations
Tax agents must sign the Tax Agent's Certificate component of the applicable form.
Electronic Lodgment Declaration (ELD)
Individual
This declaration is required to be prepared by the Agent and signed by both the Taxpayer and the Agent. The Declaration has 3 Parts.
Section | Description |
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Part A | To be signed by the taxpayer. It is the responsibility of the taxpayer to retain the declaration for a period of five years after the date it is made and signed. |
Part B | Where Direct Debit Authorisation Consent is being given for the first time, Part B must be completed and signed by the Taxpayer. Where consent is not given or was previously given, Part 2 should be left blank and unsigned. |
Part C | This is the Agent's declaration which must always be printed and signed by the Agent if the return is lodged electronically. |
Companies, Funds, Partnerships and Trusts
Required to be prepared and signed by both the relevant officer (Public Officer, Trustee or Partner) and the Tax Agent for every entity type return that is lodged electronically. The Declaration contains the details of the particular entity together with the Total Income or Loss, the Total Deductions and the Taxable Income or Loss. These amounts are integrated from the return.
It is the responsibility of the person making this declaration to maintain it for a period of five years after the date it is made and signed.
Where Direct Debit Authorisation Consent has been given for the first time (Trust Returns Only), this EFT Declaration (Form T) must be completed and signed by the Trustee. Where consent is not given or was previously given, Part 2 should be left blank and unsigned.
The Agent's declaration must always be printed and signed by the Agent if the return is lodged electronically.
Fringe Benefits Tax
Section | Description |
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Part A | The Tax Agent's certificate. |
Part B | Employer declaration to the effect that the particulars in the FBT return are true and correct, that the agent is authorised to lodge electronically and acknowledging his or her obligation to retain the declaration for 5 years. |