Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p19
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 19/39)
Character Range: 1859917–1862666

an entity to be entitled to be endorsed are set out in:
(a) subsections 176‑1(2) of the GST Act; and
(b) subsections 58PB(4) and (4A), 123C(2), 123D(2) and 123E(2) of the Fringe Benefits Tax Assessment Act 1986; and
(c) sections 30‑120 and 50‑105 of the Income Tax Assessment Act 1997.
 (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, or was 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.

426‑60  Review of revocation of endorsement
  If the entity is dissatisfied with the revocation of its endorsement, the entity may object against the revocation in the manner set out in Part IVC of this Act.
Note: That Part provides for review of the revocation objected against.

Subdivision 426‑C—Entries on Australian Business Register

Table of sections
426‑65 Entries on Australian Business Register

426‑65  Entries on Australian Business Register
 (1) If an entity that is endorsed in any of these ways:
 (a) as a charity under subsection 176‑1(1) of the *GST Act;
 (ba) as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986;
 (bb) for the operation of an approved worker entitlement fund under subsection 58PB(3A) of the Fringe Benefits Tax Assessment Act 1986;
 (c) as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986;
 (e) as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986;
 (f) as a registered charity covered by table item 1 in subsection 65J(1) of the Fringe Benefits Tax Assessment Act 1986 under subsection 123E(1) of that Act;
 (g) as exempt from income tax under section 50‑105 of the Income Tax Assessment Act 1997;
the *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity is so endorsed for a specified period.
Note 1: An entry (or lack of entry) of a statement required by this section does not affect concessions available to the entity under the Act for the purposes of which it is endorsed.
Note 2: For entities and government entities that are endorsed under section 30‑120 of the Income Tax Assessment Act 1997, see section 30‑229 of that Act.
 (2) The *Australian Business Registrar may remove