Document ID: chunk:federal_register_of_legislation:C2012A00169:clause:2_123
Version: federal_register_of_legislation:C2012A00169
Segment Type: clause
Provision Reference: sch 2 cl 123
Character Range: 92869–93421

123  Division 176
Repeal the Division, substitute:

Division 176—Endorsement of charities etc.

176‑1  Endorsement by Commissioner as charity
 (1) The Commissioner must endorse an entity as a charity if:
 (a) the entity is entitled to be endorsed as a charity (see subsection (2)); 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 charity if the entity:
 (a) is an *ACNC‑registered charity; and
 (b) has an *ABN.