Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:7_8:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 7 cl 8 (pt 2/2)
Character Range: 217138–218570

by this section does not affect whether you can deduct a gift to the fund, authority or institution.

Note 2: This section will apply to all entities and government entities that are endorsed as deductible gift recipients under Subdivision 30‑BA, because they must have ABNs to be endorsed. It will also apply to other entities described or named in Subdivision 30‑A if they have ABNs.

 (2) If the *deductible gift recipient is a deductible gift recipient only because it is endorsed under Subdivision 30‑BA as a deductible gift recipient for the operation of a fund, authority or institution, the statement must name the fund, authority or institution.

 (3) The *Australian Business Registrar may remove the statement from the *Australian Business Register after the end of the period.

 (4) The *Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the *Australian Business Register under this section is true. For this purpose, the Registrar may:
 (a) change the statement; or
 (b) remove the statement from the Register if the statement is not true; or
 (c) remove the statement from the Register and enter another statement in the Register under this section.

 (5) Making, changing or removing an entry in the *Australian Business Register as required or permitted by this section does not contravene section 16 of the Income Tax Assessment Act 1936 (Officers to observe secrecy).