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Recently we had a question come to us from a member, as to whether as BAS Agents (and Tax Agents), you need a statutory declaration from your clients, attesting that the information provided to prove eligibility for one of the many COVID-19 business grants currently doing the rounds is true and correct, before lodging an application.
This question is presumably raised because each time an ‘approved form’ is lodged with the ATO, section 388-65 of the Taxation Administration Act (1953), requires that a Tax Agent or BAS Agent must first have received a signed authority in writing from their client that: