Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:8_15:p4
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 8 cl 15 (pt 4/5)
Character Range: 231545–234265

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 entity is to give the information or document.
The period specified under subparagraph (c)(ii) must end at least 28 days after the notice is given.

 (3) 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.

 (4) If the request is for the entity to give information in writing, the document setting out the information:
 (a) must be given to the Commissioner; and
 (b) may be *lodged electronically; and
 (c) must be signed for the entity, or include the entity's *electronic signature if the document is lodged electronically.

50‑145  Telling Commissioner of loss of entitlement to endorsement

 (1) Before, or as soon as practicable after, an entity that is endorsed as exempt from income tax ceases to be entitled to be endorsed, the entity must give the Commissioner written notice of the cessation.

Note 1: An entity ceases to be entitled to endorsement if it ceases to be covered by item 1.1, 1.5, 1.5A or 1.5B of the table in section 50‑5 or ceases to meet the special conditions identified in the item that covers it: see section 50‑110.

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.

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

 (2) The notice:
 (a) may be *lodged electronically; and
 (b) must be signed for the entity, or include the entity's *electronic signature if the document is lodged electronically.

 (3) Subsection (1) does not apply to an entitlement to endorsement ceasing because the entity ceases to have an *ABN.

50‑150  Partnerships and unincorporated bodies

Application to partnerships

 (1) If, apart from this subsection, section 50‑140 or 50‑145 would impose an obligation on a partnership, the obligation is imposed on each partner, but may be discharged by any of the partners.

Application to unincorporated bodies

 (2) If, apart from this subsection, section 50‑140 or 50‑145 would impose an obligation on an unincorporated association or body, the obligation is imposed on each member of the committee of management of the association or body, but may be discharged by any of the members of the committee.

Defences for partners and members of committee of management

 (3) In a prosecution of a person for an offence against section 8C of the Taxation