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Section G: Declarations

Trustee’s, Director’s or Public Officer’s Declaration

All trustees are equally responsible and accountable for managing the fund and making sure it complies with the law. The signing of this declaration confirms that all trustees/directors have authorised this return. Signing this declaration confirms that the information supplied is true and correct.

This tax return should be authorised by all trustees of the fund and documented as such in the fund’s records. As well, all trustees should ensure that the audit undertaken on the fund has been reviewed by all trustees before this return has been authorised.

Penalties may be imposed for providing false or misleading information. The penalty can apply to shortfall amounts, or for statements that do not result in a change in a tax liability.

Preferred trustee, director or public officer’s contact details

Enter the name and contact details of the individual (not the tax agent) that the ATO can contact if required.

A contact phone number (including area code) or e-mail address (or both) must be provided.

Time taken to prepare and complete this return

The Commissioner is committed to reducing the costs involved in complying with the fund’s taxation and regulatory obligations. The trustee’s response to this item is voluntary.

When completing this item consider the time, rounded up to the nearest hour, which you spent:

  • Reading the return instructions.

  • Collecting the necessary information to complete this return.

  • Making any necessary calculations.

  • Actually completing this return or putting the tax affairs of the fund in order so that the information can be handed to the fund’s Tax Agent.

Include the time both the trustee and tax agent spent in preparing and completing the return. This includes the time spent by any other person whose assistance was obtained in doing this.

Tax Agent’s Declaration

If the tax agent is a partnership or a company, a person authorised by that partnership or company to sign on its behalf must sign this declaration. Provide that person's name at this item.

Tax Agent’s contact details

The name and contact details, include:

  • Title.

  • Family name.

  • Given name.

  • Tax agent’s practice.

  • Tax agent’s phone number (including the area code).

  • The Tax Agent’s Reference number (meaning the code the tax agent has allocated to the client in the tax ledger (the Return Code).

  • Tax Agent Number (meaning the Tax Agent’s registration number issued to the Agent by the Tax Practitioner’s Board).

Apart from the Title and the Suffix these details will be defaulted from the details recorded for the agent:

  • If an agent is selected on the Return Properties Staff tab, then the details on the declaration default from those recorded under Maintenance > Agents > Properties > General tab for the Agent named on the Staff tab.

  • If no agent is selected on the Return Properties Staff tab, then the details default from those recorded under Utilities > Control Record > General, Lodgment and Names tabs for the Practice agent.

Signing Schedules

If a schedule is not lodged with the tax return, the trustee is required to sign and date the schedule, otherwise it is covered by the return trustee declaration.

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