Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:7_7:p6
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 7 cl 7 (pt 6/6)
Character Range: 212130–214560

(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 the request; or
 (c) the entity has contravened Subdivision 30‑CA (which requires the entity to ensure that certain things are stated in any receipts it issues for certain gifts).

Note: Section 30‑125 sets out the conditions for an entity to be entitled to be endorsed.

 (2) The revocation has effect from a date specified by the Commissioner (which may be a date before the Commissioner decided to revoke the endorsement).

 (3) However, if the Commissioner revokes the endorsement because the entity is not entitled to it, the Commissioner must not specify a date before the date on which the entity first ceased to be entitled.

 (4) The Commissioner must give the entity written notice if the Commissioner revokes its endorsement.

 (5) 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.

30‑175  Review of revocation of endorsement

  If the entity is dissatisfied with the revocation of its endorsement, the entity may object against the revocation in the manner set out in Part IVC of the Taxation Administration Act 1953.

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

Government entities treated like entities

30‑180  How this Subdivision applies to government entities

 (1) The other sections of this Subdivision apply in relation to a *government entity in the same way as they apply in relation to an entity.

 (2) Subparagraph 30‑125(2)(b)(i) (as applied by this section) operates as if it referred to the *government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).

 (3) If, apart from this subsection, section 30‑155 or 30‑160 (as applied by this section) would impose an obligation on a *government entity:
 (a) that is an unincorporated association or body; and
 (b) for whose management a single person is responsible to persons or bodies outside the government entity;
the obligation is imposed on that person.

 (4) Subsection (3) has effect despite:
 (a) subsection (1); and
 (b) subsection 30‑165(2) as it applies because of this section.