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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions    View history reference

Subdivision 30-BA - Endorsement of deductible gift recipients    View history reference [No equivalent]

Endorsement as a deductible gift recipient

SECTION 30-120  

30-120  Endorsement by Commissioner  

 View history reference
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 .


 



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