Document ID: chunk:federal_register_of_legislation:C2025C00139:section:3:p8
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 3 (pt 8/20)
Character Range: 218399–221185

provisions

190‑10  Approved forms
 (1) A return, notice, statement, application or other document under this Act is in the approved form if, and only if:
 (a) it is in the form approved in writing by the Commissioner for that kind of return, notice, statement, application or other document; and
 (b) it contains a declaration signed by an entity or entities as the form requires (see section 190‑35); and
 (c) it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the form or otherwise; and
 (d) for a return, notice, statement, application or document that is required to be given to the Commissioner—it is given in the manner that the Commissioner requires (which may include electronically).
 (2) Despite subsection (1), a document that satisfies paragraphs (1)(a), (b) and (d) but not paragraph (1)(c) is also in the approved form if it contains the information required by the Commissioner. The Commissioner must specify the requirement in writing.
 (3) The Commissioner may combine in the same approved form more than one return, notice, statement, application or other document.
 (4) The Commissioner may approve a different approved form for different entities.
Example: The Commissioner may require medium and large registered entities to lodge a different annual information statement to that required to be lodged by small registered entities.

190‑15  Commissioner may defer time for lodgement
  The Commissioner may defer the time within which an approved form is required to be given to the Commissioner or to another entity.

190‑20  Declaration by entity
  If an entity gives a return, notice, statement, application or other document to the Commissioner in the approved form, the entity must make a declaration in the approved form that any information in the document is true and correct.

190‑25  Declaration by entity where agent gives document
 (1) If a return, notice, statement, application or other document of an entity is to be given to the Commissioner in the approved form by an agent on the entity's behalf, the entity must make a declaration in writing:
 (a) stating that the entity has authorised the agent to give the document to the Commissioner; and
 (b) declaring that any information the entity provided to the agent for the preparation of the document is true and correct.
 (2) The entity must give the declaration to the agent.
 (3) The entity must retain the declaration or a copy of the declaration for:
 (a) 7 years after it is made; or
 (b) a shorter period determined by the Commissioner in writing for the entity; or
 (c) a shorter period determined by the Commissioner by legislative instrument for a class of entities that includes the entity.
 (4)