Part B—Documents to be attached to an application for a provisional certificate

Part B—Documents to be attached to an application for a provisional certificate

1.1 A declaration made in digital form by the applicant or an authorised representative, stating that: (a) the information contained in the application for the certificate; and (b) each document attached to the application; is correct and true in every particular. 1.2 A declaration under clause 1.1 has the effect of a statement to a taxation officer for the purposes of the Taxation Administration Act 1953. 1.3 Evidence, if it is available, that: (a) for an applicant that is an Australian resident—the applicant is an Australian resident; or (b) for an applicant that is not an Australian resident—the applicant has: (i) a permanent establishment in Australia; and (ii) an ABN.

Schedule 2—Information and documents for an application for a certificate for the PDV offset

(rule 19)