Document ID: chunk:federal_register_of_legislation:C2025C00120:section:123e
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 123E
Character Range: 397502–398422

123E  Endorsement by Commissioner as registered charity (other than public benevolent institution or health promotion charity)
 (1) The Commissioner must endorse an entity as a registered charity covered by table item 1 in subsection 65J(1) if:
 (a) the entity is entitled to be endorsed as a registered charity covered by table item 1 in subsection 65J(1) (see subsection (2)); and
 (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.
 (2) An entity is entitled to be endorsed as a registered charity covered by table item 1 in subsection 65J(1) if the entity:
 (a) is a registered charity covered by column 1 of that table item; and
 (aa) satisfies the special conditions set out in that table item (other than the condition relating to endorsement under subsection (1) of this section); and
 (b) has an ABN.

Part XI—Miscellaneous