Document ID: chunk:federal_register_of_legislation:C2010C00613:clause:10_41:p6
Version: federal_register_of_legislation:C2010C00613
Segment Type: clause
Provision Reference: sch 10 cl 41 (pt 6/7)
Character Range: 85355–88164

Commissioner must give the entity written notice if the Commissioner revokes its endorsement.

 (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.

426‑60  Review of revocation of endorsement

  If the entity is dissatisfied with the revocation of its endorsement, the entity may object against the revocation in the manner set out in Part IVC of this Act.

Note: That Part provides for review of the revocation objected against.

Subdivision 426‑C—Entries on Australian Business Register

Table of sections

426‑65 Entries on Australian Business Register

426‑65  Entries on Australian Business Register

 (1) If an entity that is endorsed in any of these ways:
 (a) as a charitable institution under subsection 176‑1(1) of the A New Tax System (Goods and Services Tax) Act 1999;
 (b) as a trustee of a charitable fund under subsection 176‑5(1) of the A New Tax System (Goods and Services Tax) Act 1999;
 (c) as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986;
 (d) for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986;
 (e) as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986;
 (f) as a charitable institution covered by paragraph 65J(1)(baa) of the Fringe Benefits Tax Assessment Act 1986 under subsection 123E(1) of that Act;
 (g) as exempt from income tax under section 50‑105 of the Income Tax Assessment Act 1997;
the *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity is so endorsed for a specified period.

Note 1: An entry (or lack of entry) of a statement required by this section does not affect concessions available to the entity under the Act for the purposes of which it is endorsed.

Note 2: For entities and government entities that are endorsed under section 30‑120 of the Income Tax Assessment Act 1997, see section 30‑229 of that Act.

 (2) The *Australian Business Registrar may remove the statement from the *Australian Business Register after the end of the period.

 (3) The *Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the *Australian Business Register under this section is true. For this purpose, the Registrar may:
 (a) change the statement; or
 (b) remove the statement from the Register if the statement is not true; or
 (c) remove the statement from the Register and enter another statement in the Register under this section.

 (4) Making, changing or removing an entry in the *Australian Business Register as required or permitted by this section does not contravene section 16 of the