Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-BA - 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 .