Document ID: chunk:federal_register_of_legislation:C2010C00613:clause:10_41:p2
Version: federal_register_of_legislation:C2010C00613
Segment Type: clause
Provision Reference: sch 10 cl 41 (pt 2/7)
Character Range: 75215–78146

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 or documents

 (1) The Commissioner may require an applicant to give the Commissioner specified information, or a specified document, that the Commissioner needs in order to decide whether the applicant is entitled to endorsement.

Treating application as being refused

 (2) After the time worked out under subsection (3), the applicant may give the Commissioner written notice that the applicant wishes to treat the application as having been refused, if the Commissioner has not given the applicant before that time written notice that the Commissioner endorses or refuses to endorse the applicant.

Note: Section 426‑25 requires the Commissioner to give the applicant written notice if the Commissioner endorses or refuses to endorse the applicant.

 (3) The time is the end