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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 123E

Endorsement by Commissioner as registered charity (other than public benevolent institution or health promotion charity)

             (1)  The Commissioner must endorse an entity as a registered charity covered by table item 1 in subsection 65J(1) if:

                     (a)  the entity is entitled to be endorsed as a registered charity covered by table item 1 in subsection 65J(1) (see subsection (2)); and

                     (b)  the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 .

             (2)  An entity is entitled to be endorsed as a registered charity covered by table item 1 in subsection 65J(1) if the entity:

                     (a)  is a registered charity covered by column 1 of that table item; and

                    (aa)  satisfies the special conditions set out in that table item (other than the condition relating to endorsement under subsection (1) of this section); and

                     (b)  has an ABN.

   



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