A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 50 - Exempt entities    View history reference

Subdivision 50-B - Endorsing charitable entities as exempt from income tax    View history reference

Endorsing charitable entities as exempt from income tax

SECTION 50-105  

50-105  Endorsement by Commissioner  

 View history reference
The Commissioner must endorse an entity as exempt from income tax if the entity:


(a) is entitled to be endorsed as exempt from income tax; and


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

Note:

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


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page