Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:7_7:p5
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 7 cl 7 (pt 5/6)
Character Range: 209616–212383

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.

30‑160  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: Section 30‑125 sets out when an entity is entitled to be endorsed.

Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. Failure to comply with this subsection is an offence against section 8C of that Act.

Note 3: Section 30‑165 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.

30‑165  Partnerships and unincorporated bodies

Application to partnerships

 (1) If, apart from this subsection, section 30‑155 or 30‑160 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 30‑155 or 30‑160 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 the Taxation Administration Act 1953 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.

30‑170  Revoking endorsement

 (1) The Commissioner may revoke the endorsement of an entity if:
 (a) the entity is not entitled to be endorsed; or
 (b) the Commissioner has requested the entity under section 30‑155 to provide information or a document that is relevant to its entitlement to endorsement and the entity has not provided the requested information or document within the time specified in