The declaration you make¶

Every time an Activity Statement is lodged with the Australian Taxation Office (ATO), the person lodging it makes a promise: that the information in the statement is true and correct. This isn't just a tick-box. It is a formal declaration, and it is the reason the figures on your statement matter so much.

Whether you lodge it yourself or your accountant lodges it for you, that declaration is being made — so the numbers need to be right before it goes.

In one line

Lodging an Activity Statement means declaring the information is true and correct — a legal statement, which is why the figures must be right.

Why this matters¶

A declaration is a statement you stand behind. When you declare your figures are true and correct, you are telling the ATO you have done your best to get them right and you believe they are accurate. Because it carries that weight, it is not something to rush.

This is exactly why the earlier steps — keeping good records and checking your figures — matter. The declaration is the moment all that care pays off. If the numbers are wrong, you have declared something that isn't true, and it may need to be fixed later.

What you will learn¶

What the true-and-correct declaration means
That it is a legal statement, so the figures must be right
Why an agent needs your signed declaration before lodging for you

Understanding the concept¶

The ATO requires, by law, that a declaration be made each time an Activity Statement (or similar document) is given to it. The declaration states two things: that the information is true and correct, and that the person is authorised to lodge it.

When you lodge your own statement, you make that declaration yourself. You confirm the figures are right and send it. Simple.

It works a little differently when a registered agent — your accountant or BAS agent — lodges on your behalf. They can't just decide your figures are true and correct; only you know that for certain. So before they lodge, they need a declaration from you. You review the statement they've prepared, confirm the figures are true and correct, and give them your written authority to lodge it. Once they have that from you, they are authorised to make the declaration to the ATO on your behalf.

In short: the declaration always comes back to you. Either you make it directly, or you give your agent the signed go-ahead that lets them make it for you.

For accountants & bookkeepers

The ATO requires a client declaration each time an approved form is lodged. It must state the information is true and correct and that the agent is authorised to lodge. The declaration must be in writing and can be provided by email, fax or on paper — a handwritten signature is not strictly required, as the act of the client sending the declaration and the agent lodging on that basis is sufficient. When lodging, the agent states that the client's declaration has been received. Keep the declaration on file: it is the evidence of the client's authority and confirmation of the figures.

Example¶

Sam runs a small plumbing business and uses a registered BAS agent, Priya, to look after his quarterly Activity Statements. Priya prepares Sam's statement from his records and sends it to him to check. Sam goes through the GST and wage-tax figures, agrees they match his books, and emails Priya back to confirm the figures are true and correct and that she has his authority to lodge.

Only then does Priya lodge the statement with the ATO. Because Sam gave her that signed declaration first, Priya is authorised to make the true-and-correct declaration on his behalf — and Sam has confirmed the numbers himself before anything was sent.

Common mistakes¶

Treating the declaration as a formality — it is a legal statement you stand behind.
Letting an agent lodge before you've checked and confirmed the figures.
Assuming your agent can declare your figures true and correct without your say-so.
Not keeping a record of the declaration you gave your agent.

How this works in myaccountant¶

In the app — before your Activity Statement is sent to the ATO, myaccountant asks you to confirm the details as part of lodging. That confirmation step is where you stand behind the figures, so nothing goes to the ATO until you've signed off on it.

Key points¶

Lodging an Activity Statement means declaring the information is true and correct.
It is a legal statement, so the figures must be right before you lodge.
If you lodge yourself, you make the declaration directly.
If a registered agent lodges for you, they need your declaration first.
You give that declaration in writing, confirming the figures and authorising them.
Keep the declaration and confirm figures every time — it always comes back to you.

Learn next¶

General information only — not tax, super or financial advice.

Did this answer your question?