Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:8_15:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 8 cl 15 (pt 2/5)
Character Range: 226482–229227

entity is covered by item 1.5, 1.5A or 1.5B of that table);
 (ii) there must be reasonable grounds for believing that the entity will meet the relevant conditions referred to in the column headed "Special conditions" of whichever of items 1.1, 1.5, 1.5A or 1.5B of the table in section 50‑5 covers the entity.

 (6) To avoid doubt, the condition set out in section 50‑52 (requiring the entity to be endorsed under this Subdivision) is not a relevant condition for the purposes of subsection (5).

50‑115  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) must be signed for the entity, or include the entity's *electronic signature if the application is *lodged electronically; and
 (c) must be lodged at, or posted to, an office or facility designated by the Commissioner as a receiving centre for applications of that kind; and
 (d) may be lodged electronically.

Note: The Commissioner could approve a form that is part of an application form for an ABN.

50‑120  Dealing with an application for endorsement

Requesting further information or documents

 (1) The Commissioner may request an applicant to give the Commissioner specified information, or a specified document, the Commissioner needs to decide whether the applicant is entitled to endorsement unless the information or document is given.

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 50‑125 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 of the 60th day after the application was made. However, if before that time the Commissioner requests the applicant under subsection (1) to give information or a document, the time is the later of the following (or either of them if they are the same):
 (a) the end of the 28th day after the last day on which the applicant gives the Commissioner information or a document he or she has requested;
 (b) the end of the 60th day after the application was made.

 (4) If the applicant gives notice under subsection (2), section 50‑135 operates as if the Commissioner had refused the application on the day on which the notice is given.

Note: Section 50‑135 lets the applicant object against refusal of an application in the manner set out in Part IVC of the Taxation