INCOME TAX ASSESSMENT ACT 1997 - SECT 30.120 Endorsement by Commissioner

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.120

    If an entity applies for endorsement in accordance with Division   426 in Schedule   1 to the Taxation Administration Act 1953 , the Commissioner must endorse the entity:

  (a)   as a * deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or

  (b)   as a * deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution.

Note:   For procedural rules relating to endorsement, see Division   426 in Schedule   1 to the Taxation Administration Act 1953 .