Document ID: chunk:federal_register_of_legislation:F2024C00941:reg:3
Version: federal_register_of_legislation:F2024C00941
Segment Type: reg
Provision Reference: reg 3
Character Range: 76842–78230

3                  (a) the approved participant was an endorsed charitable institution during the whole of the NRAS year; and  as a payment.
                   (b) the approved participant has not made an election under section 55 for the year

 (2) A tax offset certificate must contain the following:
 (a) an identifying number;
 (b) if applicable—identification as "an amended, replacement certificate";
 (c) the name and any applicable Australian Business Number or Australian Company Number of the approved participant;
 (d) the date of issue of the certificate (being the date the Secretary approves the certificate showing the amount of tax offset);
 (e) the NRAS year to which the certificate relates;
 (f) the total National Rental Affordability Scheme Tax Offset covered by the certificate;
 (g) a listing of each rental dwelling covered by the certificate and the incentive amount determined for each of those dwellings for the NRAS year;
 (h) any offset, variation or apportionment made to the National Rental Affordability Scheme Tax Offset and the NRAS year to which it relates.
Note 1: Sections 51, 53, 55 and 56 also contain information about apportionment, variation and offset of incentive.
Note 2: One certificate may relate to multiple rental dwellings and those dwellings may be associated with different joint ventures to which the approved participant is a party.