Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p18
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 18/39)
Character Range: 1857431–1860145

the Commissioner written notice of the cessation.
Note 1: Failure to comply with this subsection is an offence against section 8C.
Note 2: Section 426‑50 modifies the way this subsection operates in relation to partnerships and unincorporated bodies.
 (2) The notice:
 (a) may be *lodged electronically; and
 (b) must be signed for the entity, or include the entity's *electronic signature if the document is lodged electronically.
 (3) Subsection (1) does not apply to an entitlement to endorsement ceasing because the entity ceases to have an *ABN.

426‑50  Partnerships and unincorporated bodies

Application to partnerships
 (1) If, apart from this subsection, section 426‑40 or 426‑45 would impose an obligation on a partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.

Application to unincorporated bodies
 (2) If, apart from this subsection, section 426‑40 or 426‑45 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.

Defences for partners and members of committee of management
 (3) In a prosecution of a person for an offence against section 8C of this Act because of subsection (1) or (2), it is a defence if the person proves that the person:
 (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and
 (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.

426‑55  Revoking endorsement
 (1) The Commissioner may revoke the endorsement of an entity if:
 (a) at any time after the date of effect of the endorsement, the entity is not, or was not, entitled to be endorsed; or
 (b) the Commissioner has required the entity under section 426‑40 to provide information or a document that is relevant to its entitlement to endorsement and the entity has not provided the required information or document within the time specified in the requirement; or
 (c) in the case of an entity endorsed under section 30‑120 of the Income Tax Assessment Act 1997—the entity has contravened Subdivision 30‑CA of that Act (which requires the entity to ensure that certain things are stated in any receipts it issues for certain gifts).
Note: The conditions for an entity to be entitled to be endorsed are set out in:
(a) subsections 176‑1(2) of the GST Act; and
(b) subsections 58PB(4) and (4A), 123C(2), 123D(2) and 123E(2) of the Fringe Benefits Tax Assessment Act 1986; and
(c) sections