190‑10 Approved forms190‑10 Approved forms

#### 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. > Note: 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.