Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) A document mentioned in a provision of Part 2‑5 of Schedule 1 to the Act that is required to be signed by an entity must be signed:
(a) if the entity is an individual -- by the individual; and
(b) if the entity is a trustee -- by the trustee; and
(c) if the entity is a board of trustees:
(i) by the senior active trustee resident in Australia; or
(ii) if there is no active trustee resident in Australia, by the agent in Australia of the board of trustees; and
(d) if the entity is a company -- by the public officer of the company; and
(e) if the entity is an Australian government agency (within the meaning of the Income Tax Assessment Act 1997 ) -- by an officer appointed or authorised for the purpose.
(2) However, if it is not practicable for an individual, trustee, agent or officer to sign personally each document of a particular kind:
(a) he or she may authorise another individual to sign documents of that kind; and
(b) the authority must be in the approved form and state:
(i) the name of the authorised individual; and
(ii) the capacity in which that individual signs a document; and
(iii) a specimen signature of the individual.
(3) An individual, trustee, agent or officer who authorises another individual must, as soon as practicable, give a copy of the authority to the Commissioner.