Document ID: chunk:federal_register_of_legislation:C2010C00613:clause:10_123e
Version: federal_register_of_legislation:C2010C00613
Segment Type: clause
Provision Reference: sch 10 cl 123E
Character Range: 69183–69875

123E  Endorsement by Commissioner as charitable institution (other than public benevolent institution or health promotion charity)

 (1) The Commissioner must endorse an entity as a charitable institution covered by paragraph 65J(1)(baa) if:
 (a) the entity is entitled to be endorsed as a charitable institution covered by paragraph 65J(1)(baa) (see subsections (2) and (3)); 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 covered by paragraph 65J(1)(baa) if the entity:
 (a) is a charitable institution; and
 (b) has an ABN.