Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 7 - MISCELLANEOUS  

PART 7-6 - FORMS AND REGULATIONS  

Division 190 - Requirements about giving material  

Subdivision 190-B - General provisions  

SECTION 190-25   DECLARATION BY ENTITY WHERE AGENT GIVES DOCUMENT  

190-25(1)    
If a return, notice, statement, application or other document of an entity is to be given to the Commissioner in the approved form by an agent on the entity ' s behalf, the entity must make a declaration in writing:

(a)    stating that the entity has authorised the agent to give the document to the Commissioner; and

(b)    declaring that any information the entity provided to the agent for the preparation of the document is true and correct.

190-25(2)    
The entity must give the declaration to the agent.

190-25(3)    
The entity must retain the declaration or a copy of the declaration for:

(a)    7 years after it is made; or

(b)    a shorter period determined by the Commissioner in writing for the entity; or

(c)    a shorter period determined by the Commissioner by legislative instrument for a class of entities that includes the entity.

190-25(4)    
A determination under paragraph (3)(c) may specify different periods for different classes of entities.

190-25(5)    
The entity must produce the declaration or copy if requested to do so within that period by the Commissioner.

190-25(6)    
The agent must not give the document to the Commissioner before the entity makes the declaration.

190-25(7)    
The entity must sign the declaration.