Statutory declaration

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Transcription:

Statutory declaration MAKING A STATUTORY DECLARATION You can make a declaration if you are an individual person and the declaration relates to your own income tax return n Use a separate declaration for each income year (1 July to 30 June) n Use a separate declaration for each payment summary n Complete all the relevant sections Ensure all details about your payments and the amounts withheld are included If you do not complete all the details, you may not be allowed a credit for the amount that was withheld from your payments when your tax return is processed If you do not know the required details, print UNKNOWN WHEN TO COMPLETE THIS STATUTORY DECLARATION Complete this declaration when you cannot obtain or locate the following payment summaries: n PAYG payment summary individual non business (NAT 0046) n PAYG payment summary employment termination payment (NAT 70868) n PAYG payment summary superannuation lump sum (NAT 70947) n PAYG payment summary superannuation income stream (NAT 70987), or n ETP payment summary (NAT 2605) for 2007 and prior financial years WHAT TO DO WITH YOUR COMPLETED DECLARATION Use the information in this declaration to complete your tax return or amendment request If you do not have to lodge this declaration, you must keep it with your records You do not have to lodge this declaration with your tax return or amendment request unless you have completed it in place of the ETP payment summary (NAT 2605) for 2007 and prior financial years LOCATING MISSING RECORDS Have you attempted to obtain the following from the payer? n Your payment summary n A copy of your payment summary n A letter stating details of your income and the amount of tax withheld If you have not attempted to obtain this information, you should do so before proceeding any further If you have any documents showing amounts were withheld from payments you received (for example, payslips, pay envelopes or time sheets), keep those documents with this declaration PRIVACY We are authorised by the Income Tax Assessment Act 1936 to ask for the information on this form We need this information to help us correctly identify your records Where authorised by law, we may give this information to other government agencies that administer laws relevant to your particular situation It is not an offence not to quote your tax file number (TFN) If at any time you find your payment summary, and the amounts shown on it are the same as the amounts you are claiming on this declaration, keep the payment summary with your records However, if any of the amounts shown on your payment summary are different to the amounts you are claiming on this declaration, you must use the payment summary amounts on your tax return If you have already lodged your tax return, you must request an amendment To do this, write to us and ask us to replace the amount you have already claimed with the amount shown on the payment summary Write to us at: Australian Taxation Office GPO Box 5056 Sydney NSW 2001 NAT 4135 052008 Page 1

MAKING AND SIGNING THE DECLARATION Under the Statutory Declarations Act 1959, you can make a declaration before: n a person who is currently licensed or registered under a law to practise in one of the following occupations chiropractor dentist legal practitioner medical practitioner nurse optometrist patent attorney pharmacist physiotherapist psychologist trade marks attorney, or veterinary surgeon n a person who is enrolled on the Supreme Court roll of a State or Territory or the High Court of Australia as a legal practitioner (however described), or n one of the following people an agent of the Australian Postal Corporation who is in charge of an office supplying postal services to the public an Australian Consular Officer or Australian Diplomatic Officer (within the meaning of the Consular Fees Act 1955) a bailiff a bank officer with five or more continuous years of service a building society officer with five or more years of a chief executive officer of a Commonwealth court a clerk of a court a Commissioner for Affidavits a Commissioner for Declarations a credit union officer with five or more years of an employee of the Australian Trade Commission who is - in a country or place outside Australia - authorised under paragraph 3(d) of the Consular Fees Act 1955, and - exercising his or her function in that place an employee of the Commonwealth who is - in a country or place outside Australia - authorised under paragraph 3(c) of the Consular Fees Act 1955, and - exercising his or her function in that place a fellow of the National Tax Accountants Association a finance company officer with five or more years of a holder of a statutory office not specified in another item in this list a judge of a court a Justice of the Peace a magistrate a marriage celebrant registered under Subdivision C of Division 1 of Part IV of the Marriage Act 1961 a master of a court a member of Chartered Secretaries Australia a member of Engineers Australia, other than at the grade of student a member of the Association of Taxation and Management Accountants a member of the Australasian Institute of Mining and Metallurgy a member of the Australian Defence Force who is - an officer - a non commissioned officer within the meaning of the Defence Force Discipline Act 1982 with 5 or more years of, or - a warrant officer within the meaning of that Act a member of the Institute of Chartered Accountants in Australia, the Australian Society of Certified Practising Accountants or the National Institute of Accountants a member of - the Parliament of the Commonwealth - the Parliament of a State - a Territory legislature, or - a local government authority of a state or territory a minister of religion registered under Subdivision A of Division 1 of Part IV of the Marriage Act 1961 notary public a permanent employee of the Australian Postal Corporation with five or more years of who is employed in an office supplying postal services to the public a permanent employee of one of the following with five or more years of who is not specified in another item in this list - the Commonwealth or a Commonwealth authority - a state or territory or a state or territory authority, or - a local government authority a person before whom a statutory declaration may be made under the law of the state or territory in which the declaration is made a police officer a registrar or deputy registrar of a court a senior executive service employee of - the Commonwealth or a Commonwealth authority, or - a state or territory or a state or territory authority a sheriff a sheriff s officer, or a teacher employed on a full time basis at a school or tertiary education institution Page 2

Statutory declaration Statutory Declarations Act 1959 I, Your full name Occupation of Address make the following declaration under the Statutory Declarations Act 1959: 1 I am not in possession of the payment summary for the period: Day Month Year Day Month Year From to 2 Payer details Australian business number Full name Trading name (if applicable) Full business address Business hours phone number Name of person who made the payments Nature of business 3 Payment details Name under which I was paid My tax file number (TFN) Location where work was performed Personnel or payroll number (if applicable) If the payment was made by your employer, what was the basis of your employment? Part time Casual Full time NAT 4135 052008 Page 3

Remember, you must only complete one of the three sections on this page If you do not know the exact amounts, provide estimates Use this part of the table if the payment should be on a PAYG payment summary individual non business Amount of gross payments (before any amounts were withheld) Amount of net payments (after any amounts were withheld) Amount of any allowances received Weekly Reportable fringe benefits amount Amount of lump sum payments (other than eligible or employment termination payments, or superannuation lump sum payments) Total (1 July 30 June) Use this part of the table if the payments should be on a ETP payment summary (for 2007 and prior financial years) or PAYG payment summary employment termination payment Eligible termination payment Employment termination payment taxable component Employment termination payment tax free component For payments made in the 2008 and future financial year: Is this a transitional termination payment? Is this payment part of a payment made in an earlier income year for the same termination? Is this payment a death benefit? Indicate the type of death benefit: Trustee of deceased estate n dependant Dependant Use this part of the table if the payments should be on a PAYG payment summary superannuation lump sum or PAYG payment summary superannuation income stream Taxable component taxed element of a superannuation lump sum payment Taxable component untaxed element of a superannuation lump sum payment Taxable component taxed element of a superannuation income stream Taxable component untaxed element of a superannuation income stream Taxable component taxed element of a superannuation income stream lump sum in arrears payment Taxable component untaxed element of a superannuation income stream lump sum in arrears payment Tax free component Is this superannuation lump sum payment a death benefit? Indicate the type of death benefit: Trustee of deceased estate n dependant Page 4

4 Answer or to each of the following questions: Did you provide your payer with a Tax file number (TFN) declaration or Employment declaration? Did you provide your tax file number on the TFN declaration or Employment declaration? Did you provide your payer with a Withholding declaration? I understand that a person who intentionally makes a false statement in a statutory declaration is guilty of an offence under section 11 of the Statutory Declarations Act 1959, and I believe that the statements in this declaration are true in every particular Signature of person making the declaration Declared at on day of Month Year Before me Signature of person before whom the declaration is made Full name of person before whom the declaration is made Qualification of person before whom the declaration is made (see page 2 Making and signing the declaration ) Address of person before whom the declaration is made te 1 A person who intentionally makes a false statement in a statutory declaration is guilty of an offence, the punishment for which is imprisonment for a term of 4 years see section 11 of the Statutory Declarations Act 1959 te 2 Chapter 2 of the Criminal Code applies to all offences against the Statutory Declarations Act 1959 see section 5A of the Statutory Declarations Act 1959 Page 5