Taxes Consolidation Act 1997 section 653W

Preparation and delivery of return by person acting under authority

Section 653W allows a person acting under the authority of a liable person (an agent) to prepare and deliver a residential zoned land tax (RZLT) return on their behalf.

• An agent may prepare and file an RZLT return on behalf of a liable person, notwithstanding the general return obligations under section 653T.
• A return filed by an agent is treated for all purposes as if it had been filed by the liable person themselves.
• Anything a liable person is required or permitted to do under the RZLT return provisions may be done by their authorised agent.
• The effect is that an accountant or other adviser with proper authority can handle all RZLT return obligations on behalf of a landowner.