Document ID: chunk:federal_register_of_legislation:C2021A00110:clause:1_15:p1
Version: federal_register_of_legislation:C2021A00110
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 1/2)
Character Range: 7876–10791

15  Transitional—new applicants
(1) This item applies if, immediately before the application date:
 (a) either:
 (i) a fund, authority or institution had made an application under section 426‑15 in Schedule 1 to the Taxation Administration Act 1953 for endorsement as a deductible gift recipient; or
 (ii) another entity made an application under that section for endorsement as a deductible gift recipient for the operation of the fund, authority or institution; and
 (b) the Commissioner had not decided the application.
(2) The amendments made by this Schedule do not apply in relation to the fund, authority or institution during the period that:
 (a) starts on the application date; and
 (b) ends on the earliest of:
 (i) if the application mentioned in subitem (1) is refused—the day on which notice is given of the refusal under section 426‑25 in Schedule 1 to the Taxation Administration Act 1953; and
 (ii) if the fund, authority or institution does not have an extended application date—the transitional application date; and
 (iii) if the fund, authority or institution has an extended application date—the extended application date.
Note: If an application is refused it will be for a reason other than the amendments made by this Schedule. This is because this subitem disapplies the amendments to the Commissioner's determination of eligibility for endorsement.
 16  Extended application dates

Determining extended application dates
(1) The Commissioner may, by notice in writing, determine that a fund, authority or institution has an extended application date that is the day that occurs 3 years after the transitional application date.
(2) A determination under subitem (1) is not a legislative instrument.

Applications for extended application dates
(3) The Commissioner may make a determination under subitem (1) only if the fund, authority or institution, or an entity that operates it, applies to the Commissioner to have an extended application date.
(4) An application is not valid unless it is in the approved form and made before the transitional application date.
(5) If the transitional application date passes before an application under subitem (3) is determined, the fund, authority or institution has, subject to subitem (1), an extended application date of the day on which the application is determined.

Mandatory considerations for the Commissioner in determining an extended application date
(6) The Commissioner may make a determination under subitem (1) only if:
 (a) the Commissioner considers that the prescribed criteria, if any, in relation to the application are satisfied; and
 (b) the Commissioner has regard to the prescribed matters, if any, in relation to the application.
(7) The Minister may, by legislative instrument, prescribe for subitem (6) criteria that an application must satisfy and matters to which the Commissioner is to have regard.

Objections
(8) An