190‑25 Declaration by entity where agent190‑25 Declaration by entity where agent gives document

#### 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) 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.