Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
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Gifts or contributions
If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 , the Commissioner must endorse the entity:
(a) as a * deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or
(b) as a * deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution.
Subdivision 30-BA
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Endorsement of deductible gift recipients
Endorsement as a deductible gift recipient
SECTION 30-120
30-120
Endorsement by Commissioner
If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 , the Commissioner must endorse the entity:
(a) as a * deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or
(b) as a * deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution.
Note:
For procedural rules relating to endorsement, see Division 426 in Schedule 1 to the Taxation Administration Act 1953 .
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