Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p17
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 17/39)
Character Range: 1854956–1857690

by the Commissioner.
 (2) The date specified may be any date (including a date before the application for endorsement was made and a date before the applicant had an *ABN).

426‑35  Review of refusal of endorsement
  If the applicant is dissatisfied with the Commissioner's refusal to endorse the applicant in accordance with the application, the applicant may object against the refusal in the manner set out in Part IVC of this Act.
Note: That Part provides for review of the refusal objected against.

426‑40  Checking entitlement to endorsement
 (1) The Commissioner may require an entity that is endorsed to give the Commissioner information or a document that is relevant to the entity's entitlement to endorsement. The entity must comply with the requirement.
Note 1: 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 123C(2), 123D(2) and 123E(2) of the Fringe Benefits Tax Assessment Act 1986; and
(c) sections 30‑120 and 50‑105 of the Income Tax Assessment Act 1997.
Note 2: Failure to comply with this subsection is an offence against section 8C. Also, the Commissioner may revoke the endorsement of the entity under section 426‑55 if it fails to comply with this subsection.
Note 3: Section 426‑50 modifies the way this subsection operates in relation to partnerships and unincorporated bodies.
 (2) The requirement:
 (a) is to be made by notice in writing to the entity; and
 (b) may ask the entity to give the information in writing; and
 (c) must specify:
 (i) the information or document the entity is to give; and
 (ii) the period within which the entity is to give the information or document.
The period specified under subparagraph (c)(ii) must end at least 28 days after the notice is given.
 (3) 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.
 (4) If the requirement is for the entity to give information in writing, the document setting out the information:
 (a) must be given to the Commissioner; and
 (b) may be *lodged electronically; and
 (c) must be signed for the entity, or include the entity's *electronic signature if the document is lodged electronically.

426‑45  Telling Commissioner of loss of entitlement to endorsement
 (1) Before, or as soon as practicable after, an entity that is endorsed ceases to be entitled to be endorsed, the entity must give 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