Lodge as Agent or Intermediary

When lodging an STP Report as a Payer, you must make a declaration that the information you are sending is 'true and correct'.

However if you are lodging as a BAS or Tax Agent, or as an Intermediary, the declaration requirements differ. See below.

The Payer must provide you with a declaration that the information provided is 'true and correct' and that they are authorised to make that declaration on behalf of the Payer. See information below from the ATO's STP implementation guide: