(1) A document relating to a corporation or registered scheme that is to be certified or verified must be certified or verified in the approved form and signed by:
(a) a director or secretary of the corporation, or of the responsible entity of the scheme, who resides in Australia or an external territory; or
(b) an agent of the corporation or entity or, if the agent is a company, a director or secretary of the company who resides in Australia or an external territory.
(2) Subregulation (1) does not apply to a document relating to a notified foreign passport fund.
(3) A document relating to a notified foreign passport fund that is to be certified or verified must be certified or verified in the approved form and signed by:
(a) a director or secretary of the operator of the fund; or
(b) the local agent for the operator of the fund; or
(c) if the local agent is a company--a director or secretary of that company.
(4) A document relating to a registrable superannuation entity that is to be certified or verified must be certified or verified in the approved form and signed by a director of the entity.