18Forms

#### 18 Forms (1) Where, under this Act, a claim, acknowledgment, return or statement lodged by a person in accordance with an approved form is required to be signed and witnessed as required by this section, the form shall: (a) where the person is a natural person, be signed personally in the presence of a witness by: (i) the person; or (ii) another natural person authorised by the first‑mentioned person to sign forms under this Act on behalf of the first‑mentioned person; (b) where the person is a body corporate, be: (i) under the seal of the first‑mentioned person; or (ii) signed personally in the presence of a witness by a natural person authorised by the first‑mentioned person to sign forms under this Act on behalf of the first‑mentioned person; and (c) where the form is required to be signed by a natural person in the presence of a witness, state the name and address of the witness and contain a declaration signed by the witness stating that the form was signed in the presence of the witness. (2) For the purposes of this section, a person shall be taken to have authorised another person to sign forms under this Act on behalf of the first‑mentioned person if, and only if, the first‑mentioned person has so authorised the other person in writing delivered to the CEO, being writing: (a) where the first‑mentioned person is a natural person, that: (i) is signed personally in the presence of a witness by the first‑mentioned person; and (ii) states the name and address of the witness and contains a declaration signed by the witness stating that the writing was signed in the presence of the witness; or (b) where the first‑mentioned person is a body corporate—under the seal of the first‑mentioned person.