Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:7_7:p4
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 7 cl 7 (pt 4/6)
Character Range: 207149–209879

notice if:
 (a) the Commissioner endorses the applicant; or
 (b) the Commissioner refuses to endorse the applicant.

 (2) 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.

30‑145  Date of effect of endorsement

 (1) The endorsement has effect from a date specified 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).

Note: An entity may fail to apply for endorsement by 30 June 2000. The Commissioner may endorse an application by such an entity from 1 July 2000.

30‑150  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 the Taxation Administration Act 1953.

Note: That Part provides for review of the refusal objected against.

30‑155  Checking entitlement to endorsement

 (1) The Commissioner may request 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 request.

Note 1: Section 30‑125 sets out the conditions for an entity to be 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. Also, the Commissioner may revoke the endorsement of the entity under section 30‑170 if it fails to comply with this subsection.

Note 3: Section 30‑165 modifies the way this subsection operates in relation to partnerships and unincorporated bodies.

 (2) The request:
 (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 request 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.

30‑160  Telling