190‑35 Signing declarations190‑35 Signing declarations

#### 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.