Div 30 inserted by No 121 of 1997.
Subdiv 30-BA inserted by No 179 of 1999.
S 30-170 repealed by No 95 of 2004, s 3 and Sch 10 item 32, effective 1 July 2005. For transitional provision, see note in s 30-130. S 30-170 formerly read:
30-170(1) The Commissioner may revoke the endorsement of an entity if:
(a) the entity is not entitled to be endorsed; or
(b) the Commissioner has requested the entity under section
to provide information or a document that is relevant to its entitlement to endorsement and the entity has not provided the requested information or document within the time specified in the request; or
(c) the entity has contravened Subdivision
(which requires the entity to ensure that certain things are stated in any receipts it issues for certain gifts).
Section 30-125 sets out the conditions for an entity to be entitled to be endorsed.
30-170(2) The revocation has effect from a date specified by the Commissioner (which may be a date before the Commissioner decided to revoke the endorsement).
30-170(3) However, if the Commissioner revokes the endorsement because the entity is not entitled to it, the Commissioner must not specify a date before the date on which the entity first ceased to be entitled.
30-170(4) The Commissioner must give the entity written notice if the Commissioner revokes its endorsement.
30-170(5) The Commissioner may give the notice by way of electronic transmission. This does not limit the ways in which the Commissioner may give the notice.
S 30-170 inserted by No 179 of 1999.