Authorisations and declarations¶

Lodging an Activity Statement isn't just typing in numbers and clicking send. Two things sit behind every lodgment: who is allowed to lodge it, and the promise made about the figures when it goes in. Getting both right keeps you on the right side of the Australian Taxation Office (ATO).

In one line

Only you or someone you have authorised can deal with your Activity Statement, and whoever lodges it declares the information is true and correct.

Why this matters¶

Your Activity Statement is an official record of tax you owe or are owed. The ATO takes it as a formal statement from your business. So it matters that the person lodging it is allowed to act for you, and that the figures are right — because a declaration is made every time one is lodged.

What you will learn¶

Who is allowed to deal with your Activity Statement
What the declaration means when a statement is lodged
Why the figures and the authorisation both matter

Understanding the concept¶

Authorisation is about who can act for your business. Only you, or someone you have authorised, can deal with your Activity Statement on your behalf. That authorised person might be a staff member you have set up in the ATO's online services, or your registered agent — a BAS agent or tax agent you have engaged. Someone who has not been authorised should not be lodging or changing your statement.

The declaration is the promise made about the figures. The ATO explains that when an Activity Statement is lodged, the person lodging declares that the information in it is true and correct. It is a formal statement, not a formality. That is why the figures need to be right before the statement goes in, and why it matters that whoever lodges is authorised to do so.

If a registered agent lodges for you, the ATO requires you to give the agent a declaration — in writing, for example in an email or a signed form — stating that the information you have given is true and correct and that you have authorised the agent to lodge. The agent then confirms to the ATO that they have received your declaration.

For accountants & bookkeepers

The ATO requires a written client declaration for each activity statement lodged through the practitioner or agent online channels. The declaration must state that the information provided for the preparation of the statement is true and correct and that the client has authorised the agent to lodge. A phone conversation is not sufficient — the declaration must be in writing (email, fax or paper) and retained. When lodging, the agent states that they hold the client's declaration.

Example¶

Priya runs a small cafe and does her own books, but she asks her bookkeeper, Jordan, to prepare and lodge her BAS. Before Jordan can lodge on Priya's behalf, Priya must have authorised him — either by setting him up as an authorised person for her business, or by engaging him as a registered agent. Priya reviews the figures Jordan has prepared, confirms they are true and correct, and gives Jordan that confirmation in writing. Only then does Jordan lodge. The declaration made at lodgment says the figures are true and correct — so Priya makes sure she is happy with them first, rather than waving them through.

Common mistakes¶

Assuming anyone in the business can lodge — only you or an authorised person can.
Treating the declaration as red tape — it is a formal statement that the figures are true and correct.
Letting an agent lodge without giving them a written declaration first.
Signing off on figures you haven't checked, because the declaration says they are correct.

How this works in myaccountant¶

In the app — when you lodge your Activity Statement, myaccountant shows you a declaration step before it is sent, so you confirm the information is true and correct. The figures you are declaring are the ones prepared from your books, so you can review them on the statement before you confirm.

Key points¶

Only you or someone you have authorised can deal with your Activity Statement.
An authorised person can be a staff member you set up, or your registered agent.
When a statement is lodged, the person lodging declares the information is true and correct.
If an agent lodges for you, you give them a written declaration first.
The figures need to be right before the statement goes in.

Learn next¶

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

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