Electronic Duties Returns (EDR) Approval Holder Eligibility

Revenue NSW reviews the ongoing eligibility of EDR Approval Holders for the EDR service.

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Approval holders must notify Revenue NSW immediately if there are any circumstances that could affect their suitability for using EDR e.g., if their business is the subject of liquidation proceedings, or the approval holder is subject to legal or disciplinary proceedings.

Electronic Duties Returns (EDR) is a service offered by Revenue NSW to EDR clients to electronically assess a range of duties transactions and pay duty electronically.

An ‘Approval Holder’ is a person to whom an approval is given for a special tax return arrangement under the Taxation Administration Act 1996 (TAA).

Approval is subject to an Approval Holder agreeing to all the terms and conditions referenced in the Directions for using Electronic Duties Returns (EDR) and is further subject to Division 2 of Part 6 of the TAA.

Contravention of approval can result in a maximum penalty of 100 penalty units (section 41 of the TAA).

You can confirm your Approval Holder details are up to date at any time by visiting change your details.

Who are EDR Approval Holders?

For the purposes of EDR, the Approval Holder is the principal of the business or a director, partner, authorised signatory, or the office bearer who can legally sign on behalf of the company.

When registering for EDR, the Approval Holder completes a probity questionnaire and declares to keep Revenue NSW informed of any change in circumstances that may impact their suitability to act on behalf of taxpayers as soon as they occur.

EDR Approval Holders will no longer be required to complete an Annual Certification questionnaire and declaration.

Ongoing eligibility

Revenue NSW regularly reviews the qualifications of Approval Holders and conducts ‘fit and proper’ checks to ensure their ongoing eligibility.

The Approval Holder may be contacted for additional information if these reviews identify any instances of non-compliance.

The onus remains on EDR Approval Holders to immediately report any change in circumstances that may impact their eligibility to use EDR e.g., if their business is the subject of liquidation proceedings, or the approval holder is subject to legal or disciplinary proceedings.

Suspension or termination of your EDR approval

Non-compliance, or failure to adhere to the terms and conditions outlined in the EDR Directions and the provisions of the TAA may result in your EDR service being suspended or your EDR approval being cancelled.

Frequently asked questions about EDR registration

Can an Approval Holder be changed?

An approved person may apply to the Chief Commissioner in writing seeking a variation of the approval, however approval of any such variation is at the absolute discretion of the Chief Commissioner.

To find out more please contact us on 1300 308 863 or email us at [email protected].

What if my entity name or ABN has changed?

If your entity name with Revenue NSW is different to the entity name associated with your ABN, or your ABN has changed, please contact us on 1300 308 863 or email us at [email protected].

What if I want to cancel my EDR registration?

If you no longer require your EDR service please visit change your details.

Contact the EDR governance team

If you have any questions about this topic please email [email protected].