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Australian Charities and Not-for-profits Commission Act 2012
190‑40 Returns etc. given by registered 190‑40 Returns etc. given by registered entities that can change the governing rules of other registered entities
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#### 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.
Sections 190‑25 and 190‑30 do not apply to the giving of the return, notice, statement, application or other document by the lodging entity.