Document ID: chunk:federal_register_of_legislation:C2010C00613:clause:10_41:p1
Version: federal_register_of_legislation:C2010C00613
Segment Type: clause
Provision Reference: sch 10 cl 41 (pt 1/7)
Character Range: 72544–75463

41  After Part 5‑30 in Schedule 1
Insert:

Part 5‑35—Registration and similar processes for various taxes

Division 426—Process of endorsing charities and other entities

Table of Subdivisions

 Guide to Division 426
426‑A Application of Subdivision 426‑B to various kinds of endorsement
426‑B Process of endorsement etc.
426‑C Entries on Australian Business Register

Guide to Division 426

426‑1  What this Division is about

      This Division sets out procedural rules relating to endorsement of charities and other entities (the conditions for entitlement to endorsement are set out in the A New Tax System (Goods and Services Tax) Act 1999, the Fringe Benefits Tax Assessment Act 1986, and the Income Tax Assessment Act 1997). These rules cover matters such as application for and revocation of endorsement, and entry of the details of endorsement on the Australian Business Register.

Subdivision 426‑A—Application of Subdivision 426‑B to various kinds of endorsement

Table of sections

426‑5 Application of Subdivision 426‑B to various kinds of endorsement
426‑10 How Subdivision 426‑B applies to government entities in relation to endorsement under section 30‑120 of the Income Tax Assessment Act 1997

426‑5  Application of Subdivision 426‑B to various kinds of endorsement

  Subdivision 426‑B applies separately in relation to each of these kinds of endorsement:
 (a) endorsement of an entity as a charitable institution under subsection 176‑1(1) of the A New Tax System (Goods and Services Tax) Act 1999;
 (b) endorsement of an entity 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) endorsement of an entity as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986;
 (d) endorsement of an entity for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986;
 (e) endorsement of an entity as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986;
 (f) endorsement of an entity under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 as a charitable institution covered by paragraph 65J(1)(baa) of that Act;
 (g) endorsement of an entity as a *deductible gift recipient, or as a deductible gift recipient for the operation of a fund, authority or institution, under section 30‑120 of the Income Tax Assessment Act 1997;
 (h) endorsement of an entity as exempt from income tax under section 50‑105 of the Income Tax Assessment Act 1997.

426‑10  How Subdivision 426‑B applies to government entities in relation to endorsement under section 30‑120 of the Income Tax Assessment Act 1997

 (1) This section applies in relation to endorsement under section 30‑120 of the Income Tax Assessment Act 1997.

 (2) Subdivision 426‑B applies in relation to a