Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:8_15:p5
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 8 cl 15 (pt 5/5)
Character Range: 234035–236248

association or body, but may be discharged by any of the members of the committee.

Defences for partners and members of committee of management

 (3) In a prosecution of a person for an offence against section 8C of the Taxation Administration Act 1953 because of subsection (1) or (2), it is a defence if the person proves that the person:
 (a) did not aid, abet, counsel or procure the act or omission because of which the offence is taken to have been committed; and
 (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission because of which the offence is taken to have been committed.

50‑155  Revoking endorsement

 (1) The Commissioner may revoke the endorsement of an entity as exempt from income tax if:
 (a) the entity is not entitled to be endorsed as exempt from income tax; or
 (b) the Commissioner has requested the entity under section 50‑140 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.

Note: Section 50‑110 sets out the conditions for an entity to be entitled to be endorsed.

 (2) The revocation has effect from a day specified by the Commissioner (which may be a day 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 day before the day 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.

50‑160  Review of revocation of endorsement

  If the entity is dissatisfied with the revocation of its endorsement as exempt from income tax, 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.

[The next Division is Division 51.]