A requirement under this Act or another law for the presence of a witness, signatory, substitute signatory or other person in relation to the making, signing or witnessing of a declaration is taken to be satisfied if—
(a) the witness, signatory, substitute signatory or other person is present by audio visual link; and
(b) the signatory’s oath or affirmation for the declaration is administered by a special witness for the declaration or another person prescribed by regulation under section 31Q (2) or 31S (1) ; and
(c) the making, signing or witnessing of the declaration is carried out in accordance with division 5 .