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Gaining approval to provide AIM-capable software

You must apply to us for approval to use your AIM-capable software. Your request may be approved if there will be no negative affect on the integrity of the tax system.

As part of the application process, you will be required to complete a statutory declaration which must:

  • specify the name of your software
  • confirm you will regularly update your software
  • confirm you will provide any other information required by the Commissioner.

You can apply for approval for an AIM-capable product for use by either:

  • businesses with gross income under $5 million a year
  • a class of businesses with gross income over $5 million a year - these applications will only be approved if there is minimal risk that this will result in less net revenue collectible over time. 

You can download a sample declaration at the end of this page.

When approval is revoked

We may revoke approval for an AIM provider in certain circumstances, including if:

  • anything in the statutory declaration is not true or does not continue to be true after it is made
  • revoking the approval protects the integrity of the tax system.

This will not take effect until the following tax year so any businesses using your software are not disadvantaged. You will be given the opportunity to discuss any concerns and have the opportunity to resolve them before your approval is revoked.

When a digital service provider chooses to stop providing AIM-capable software

You may choose to revoke the approval if you no longer want to provide AIM-capable software. You must notify your customers of this decision and that this will take effect in the following tax year.

We may publish a notice regarding approvals or revocations.

Last updated: 28 Apr 2021
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