For the purposes of section 190 - 35, and without limiting that section, treat a registered entity (the lodging entity ) that gives a return, notice, statement, application or other document to the Commissioner in the approved form on behalf of another registered entity as doing so as the agent of the other registered entity, if:
(a) the lodging entity can amend the governing rules of the other registered entity in relation to a matter; and
(b) the return, notice, statement, application or other document relates to that matter.
Sections 190 - 25 and 190 - 30 do not apply to the giving of the return, notice, statement, application or other document by the lodging entity.