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KGH66(Newbie)Newbie
2 Aug 2021

You are the assistant accountant and it is your role to prepare the BAS of the business. You are notan authorised person to lodge the BAS. However, your immediate manager is the financial controllerwho is also the public officer of the company.You have prepared the BAS statement and it is ready for lodgement

12,991 views
3 replies
12,991 views
3 replies

Most helpful response

Most helpful reply

JodieR_ATO(Community Support)Community Support
14 July 2022

Hi @HelenN,


If your Authorised person authorises you to lodge the BAS, that may be verbally or otherwise.


You could be the one to request this in writing if you have concerns with lodgement.


Especially given we have GSTfraud investigation currently in place.


You may wish to do this to protect yourself, even if everything is above board and legitimate.

All replies

ATO Certified Response
JasonT(Community Support)Community Support
ATO Certified Response3 Aug 2021

Hi @KGH66,

The declaration for lodgment of a BAS must be signed by one of the following or someone authorised by them:

    The individual in business A partner of a partnership
    • A director or public officer of the company
    A trustee of a trust, or An office holder of an association

    You can sign the declaration if your manager/ the Financial Controller (who's the Public Officer) has authorised you to.

    Hope this helps :)

    HelenN(Initiate)Initiate
    12 July 2022

    @JasonT

    Can you advise what "Authorised" looks likes? Is it a letter/note/email from the director, partner, trustee that says "I authorise you" or does the potential signee need to be listed as an authorised contact with the ATO/ABR?

    Most helpful reply

    JodieR_ATO(Community Support)Community Support
    14 July 2022

    Hi @HelenN,


    If your Authorised person authorises you to lodge the BAS, that may be verbally or otherwise.


    You could be the one to request this in writing if you have concerns with lodgement.


    Especially given we have GSTfraud investigation currently in place.


    You may wish to do this to protect yourself, even if everything is above board and legitimate.

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