(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.