Commonwealth Numbered Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 (NO. 168, 2012) - SECT 190.35

             (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.