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A New Tax System (Goods and Services Tax) Act 1999

Chapter 5 - Miscellaneous  

Part 5-1 - Miscellaneous  

Division 176 - Endorsement of charities etc.    View history reference

176-1  Endorsement by Commissioner as charity  

 View history reference

(1)  

The Commissioner must endorse an entity as a charity if:


(a) the entity is entitled to be endorsed as a charity (see subsection (2)); and


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

(2)  

An entity is entitled to be endorsed as a charity if the entity:


(a) is an *ACNC-registered charity; and


(b) has an *ABN.


 



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