Document ID: chunk:federal_register_of_legislation:C2023A00040:clause:3_20:p2
Version: federal_register_of_legislation:C2023A00040
Segment Type: clause
Provision Reference: sch 3 cl 20 (pt 2/3)
Character Range: 30883–33662

by item 9.1.1 of the table in subsection 30‑80(1) of that Act (assuming the amendments made by this Part had commenced); and
 (e) the Commissioner has not given the applicant written notice that the Commissioner endorses or refuses to endorse the applicant.
(6) On and after the commencement of this Part:
 (a) treat the application as an application for endorsement as a deductible gift recipient under paragraph 30‑120(a) of the Income Tax Assessment Act 1997 based on item 9.1.1 of the table in subsection 30‑80(1) of that Act; and
 (b) treat the public fund as being the entity's gift fund mentioned in section 30‑130 of that Act, unless or until the entity establishes a replacement gift fund.

Approved organisations seeking declaration of a developing country relief fund
(7) Subitem (8) applies if, immediately before the commencement of this Part:
 (a) an organisation is declared by the Foreign Affairs Minister to be an approved organisation under paragraph 30‑85(2)(a) of the Income Tax Assessment Act 1997, and that declaration is in force; and
 (b) the organisation has submitted a request (however described) to the Commissioner for a public fund it has established to be declared to be a developing country relief fund under subsection 30‑85(2) of that Act; and
 (c) the organisation is an institution or Australian government agency that would be covered by item 9.1.1 of the table in subsection 30‑80(1) of that Act (assuming the amendments made by this Part had commenced); and
 (d) the organisation has not been notified by the department of the outcome of the request.
(8) On and after the commencement of this Part:
 (a) treat the request as an application under subsection 426‑15(1) in Schedule 1 to the Taxation Administration Act 1953 by the entity for endorsement as a deductible gift recipient under paragraph 30‑120(a) of the Income Tax Assessment Act 1997 based on item 9.1.1 of the table in subsection 30‑80(1) of that Act; and
 (b) treat the application:
 (i) as having been made on the commencement of this Part; and
 (ii) as meeting the requirements set out in subsection 426‑15(2) in Schedule 1 to the Taxation Administration Act 1953.

Organisations seeking to be approved organisations
(9) Subitem (10) applies if, immediately before the commencement of this Part:
 (a) an entity has submitted a request (however described) to the department administered by the Foreign Affairs Minister seeking to be declared as an approved organisation under paragraph 30‑85(2)(a) of the Income Tax Assessment Act 1997; and
 (b) the organisation is an institution or Australian government agency that would be covered by item 9.1.1 of the table in subsection 30‑80(1) of that Act (assuming the amendments made by this Part had commenced); and
 (c) the entity