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AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 - SECT 190.35

Signing declarations

  (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.

  (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.

  (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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