Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
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.
190-25(2)
The entity must give the declaration to the agent.
190-25(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.
190-25(4)
A determination under paragraph (3)(c) may specify different periods for different classes of entities.
190-25(5)
The entity must produce the declaration or copy if requested to do so within that period by the Commissioner.
190-25(6)
The agent must not give the document to the Commissioner before the entity makes the declaration.
190-25(7)
The entity must sign the declaration.
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