If an agent gives a return, notice, statement, application or other document to the Commissioner in the approved form on behalf of another entity, the agent must, if the document so requires, make a declaration in the approved form stating that:
(a) the document has been prepared in accordance with the information supplied by the other entity; and
(b) the agent has received a declaration from the other entity stating that the information provided to the agent is true and correct; and
(c) the agent is authorised by the other entity to give the document to the Commissioner.