Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
CHAPTER 7
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MISCELLANEOUS
PART 7-6
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FORMS AND REGULATIONS
Division 190
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Requirements about giving material
Subdivision 190-B
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General provisions
SECTION 190-35
SIGNING DECLARATIONS
190-35(1)
An entity must sign a declaration in a return, notice, statement, application or other document the entity gives to the Commissioner in paper form.
190-35(2)
If an entity ' s agent gives a return, notice, statement, application or other document to the Commissioner on the entity ' s behalf in paper form, the document must contain: (a) if the document so requires - a declaration made by the entity with the entity ' s signature; and (b) if the document so requires - a declaration made by the agent with the agent ' s signature.
190-35(3)
Any return, notice, statement, application or other document of an entity ' s that is lodged electronically: (a) if the entity gives it to the Commissioner - must contain the entity ' s declaration (see section 190-20 ) with the entity ' s electronic signature; or (b) if the entity ' s agent gives it to the Commissioner - must contain the agent ' s declaration (see section 190-30 ) with the agent ' s electronic signature.
An entity must sign a declaration in a return, notice, statement, application or other document the entity gives to the Commissioner in paper form.
190-35(2)
If an entity ' s agent gives a return, notice, statement, application or other document to the Commissioner on the entity ' s behalf in paper form, the document must contain: (a) if the document so requires - a declaration made by the entity with the entity ' s signature; and (b) if the document so requires - a declaration made by the agent with the agent ' s signature.
190-35(3)
Any return, notice, statement, application or other document of an entity ' s that is lodged electronically: (a) if the entity gives it to the Commissioner - must contain the entity ' s declaration (see section 190-20 ) with the entity ' s electronic signature; or (b) if the entity ' s agent gives it to the Commissioner - must contain the agent ' s declaration (see section 190-30 ) with the agent ' s electronic signature.
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