Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p15
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 15/39)
Character Range: 1849799–1852669

Tax Assessment Act 1986;
 (e) endorsement of an entity as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986;
 (f) endorsement of an entity under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 as a registered charity covered by table item 1 in subsection 65J(1) of that Act;
 (g) endorsement of an entity as a *deductible gift recipient, or as a deductible gift recipient for the operation of a fund, authority or institution, under section 30‑120 of the Income Tax Assessment Act 1997;
 (h) endorsement of an entity as exempt from income tax under section 50‑105 of the Income Tax Assessment Act 1997.

426‑10  How Subdivision 426‑B applies to government entities in relation to endorsement under section 30‑120 of the Income Tax Assessment Act 1997
 (1) This section applies in relation to endorsement under section 30‑120 of the Income Tax Assessment Act 1997.
 (2) Subdivision 426‑B applies in relation to a *government entity in the same way as it applies in relation to an entity.
 (3) If, apart from this subsection, section 426‑40 or 426‑45 (as applied by this section) would impose an obligation on a *government entity:
 (a) that is an unincorporated association or body; and
 (b) for whose management a single person is responsible to persons or bodies outside the government entity;
the obligation is imposed on that person.
 (4) Subsection (3) has effect despite:
 (a) subsection (2); and
 (b) subsection 426‑50(2) as it applies because of this section.

Subdivision 426‑B—Process of endorsement etc.

Table of sections
426‑15 Applying for endorsement
426‑20 Dealing with an application for endorsement
426‑25 Notifying outcome of application for endorsement
426‑30 Date of effect of endorsement
426‑35 Review of refusal of endorsement
426‑40 Checking entitlement to endorsement
426‑45 Telling Commissioner of loss of entitlement to endorsement
426‑50 Partnerships and unincorporated bodies
426‑55 Revoking endorsement
426‑60 Review of revocation of endorsement

426‑15  Applying for endorsement
 (1) An entity may apply to the Commissioner for endorsement.
 (2) The application:
 (a) must be in a form approved by 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 application is lodged electronically; and
 (d) must be lodged at, or posted to, an office or facility designated by the Commissioner as a receiving centre for applications of that kind.
Note: The Commissioner could approve a form that is part of an application form for an ABN.
 (3) Section 426‑5 does not prevent the Commissioner from approving a single form to be used by an entity to make applications for 2 or more kinds of endorsement.

426‑20  Dealing with an application for endorsement

Requiring further information