Document ID: chunk:federal_register_of_legislation:F2021L01418:reg:5
Version: federal_register_of_legislation:F2021L01418
Segment Type: reg
Provision Reference: reg 5
Character Range: 2661–3792

5  Criteria to which the Tax Commissioner must be satisfied in determining an extended application date
  Under subitem 16(7) of Schedule 1 to the Act, all of the following criteria are prescribed:
 (a) as at the time the application is given to the Tax Commissioner, there has been no change in the circumstances of the applicant that would affect the applicant's entitlement to endorsement as a deductible gift recipient under section 30‑125 of the Income Tax Assessment Act 1997, but for the amendments made by Schedule 1 to the Act;
 (b) as at the time the application is given to the Tax Commissioner, the applicant has never previously had an application for registration under section 30‑10 of the Australian Charities and Not‑for‑profits Commission Act 2012 refused;
 (c) as at the time the application is given to the Tax Commissioner, the applicant has never previously, under section 35-10 of the Australian Charities and Not‑for‑profits Commission Act 2012 had their registration under that Act revoked (except where registration was revoked solely because the condition in paragraph 35-10(1)(e) of that Act was met).