Income Tax Assessment Act 1997
Div 30 inserted by No 121 of 1997.
Subdiv 30-BA inserted by No 179 of 1999.
SECTION 30-120 30-120 Endorsement by Commissioner
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 .
S 30-120 amended by No 95 of 2004, s 3 and Sch 10 items 28 and 29, by substituting " If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 " for " If an entity applies for it " and inserting the note at the end, effective 1 July 2005.
S 30-120 inserted by No 179 of 1999.
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