Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:8_15:p3
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 8 cl 15 (pt 3/5)
Character Range: 229004–231761

as if the Commissioner had refused the application on the day on which the notice is given.

Note: Section 50‑135 lets the applicant object against refusal of an application in the manner set out in Part IVC of the Taxation Administration Act 1953. That Part provides for review of the refusal objected against.

 (5) The notice given by the applicant:
 (a) may be *lodged electronically; and
 (b) must be signed for the applicant, or include the applicant's *electronic signature if the application is *lodged electronically.

50‑125  Notifying outcome of application for endorsement

 (1) The Commissioner must give the applicant written notice if:
 (a) the Commissioner endorses the applicant; or
 (b) the Commissioner refuses to endorse the applicant.

 (2) 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.

50‑130  Date of effect of endorsement

 (1) The endorsement has effect from a date specified by the Commissioner.

 (2) The date specified may be any date (including a date before the application for endorsement was made and a date before the applicant had an *ABN).

Note: An entity may fail to apply for endorsement by 30 June 2000. The Commissioner may endorse an application by such an entity from 1 July 2000.

50‑135  Review of refusal of endorsement

  If the applicant is dissatisfied with the Commissioner's refusal to endorse the applicant in accordance with the application, the applicant may object against the refusal in the manner set out in Part IVC of the Taxation Administration Act 1953.

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

50‑140  Checking entitlement to endorsement

 (1) The Commissioner may request an entity that is endorsed as exempt from income tax to give the Commissioner information or a document that is relevant to the entity's entitlement to endorsement. The entity must comply with the request.

Note 1: Section 50‑110 sets out the conditions for an entity to be entitled to be endorsed.

Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. Failure to comply with this subsection is an offence against section 8C of that Act. Also, the Commissioner may revoke the endorsement of the entity under section 50‑155 if it fails to comply with this subsection.

Note 3: Section 50‑150 modifies the way this subsection operates in relation to partnerships and unincorporated bodies.

 (2) The request:
 (a) is to be made by notice in writing to the entity; and
 (b) may ask the entity to give the information in writing; and
 (c) must specify:
 (i) the information or document the entity is to give; and
 (ii) the period within which the