Document ID: chunk:federal_register_of_legislation:C2025C00139:section:3:p9
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 3 (pt 9/20)
Character Range: 220948–223781

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) A determination under paragraph (3)(c) may specify different periods for different classes of entities.
 (5) The entity must produce the declaration or copy if requested to do so within that period by the Commissioner.
 (6) The agent must not give the document to the Commissioner before the entity makes the declaration.
 (7) The entity must sign the declaration.

190‑30  Declaration by agent
  If an agent gives a return, notice, statement, application or other document to the Commissioner in the approved form on behalf of another entity, the agent must, if the document so requires, make a declaration in the approved form stating that:
 (a) the document has been prepared in accordance with the information supplied by the other entity; and
 (b) the agent has received a declaration from the other entity stating that the information provided to the agent is true and correct; and
 (c) the agent is authorised by the other entity to give the document to the Commissioner.

190‑35  Signing declarations
 (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.

190‑40  Returns etc. given by registered entities that can change the governing rules of other registered entities
  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.