Document ID: chunk:federal_register_of_legislation:C2010C00613:clause:10_15
Version: federal_register_of_legislation:C2010C00613
Segment Type: clause
Provision Reference: sch 10 cl 15
Character Range: 63994–65148

15  Before Division 177
Insert:

Division 176—Endorsement of charitable institutions etc.

176‑1  Endorsement by Commissioner as charitable institution

 (1) The Commissioner must endorse an entity as a charitable institution if:
 (a) the entity is entitled to be endorsed as a charitable institution (see subsection (2)); and
 (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.

 (2) An entity is entitled to be endorsed as a charitable institution if the entity:
 (a) is a charitable institution; and
 (b) has an *ABN.

176‑5  Endorsement by Commissioner as trustee of a charitable fund

 (1) The Commissioner must endorse an entity as a trustee of a charitable fund if:
 (a) the entity is entitled to be endorsed as a trustee of a charitable fund (see subsection (2)); and
 (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.

 (2) An entity is entitled to be endorsed as a trustee of a charitable fund if the entity:
 (a) is a trustee of a charitable fund; and
 (b) has an *ABN.