Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-35
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REGISTRATION AND SIMILAR PROCESSES FOR VARIOUS TAXES
Division 426
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Process of endorsing charities and other entities
Subdivision 426-C
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Entries on Australian Business Register
SECTION 426-65
ENTRIES ON AUSTRALIAN BUSINESS REGISTER
426-65(1)
If an entity that is endorsed in any of these ways: (a) as a charity under subsection 176-1(1) of the * GST Act;
(b) (Repealed by 169 of 2012) (ba) as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 ; (bb) for the operation of an approved worker entitlement fund under subsection 58PB(3A) of the Fringe Benefits Tax Assessment Act 1986 ; (c) as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 ;
(d) (Repealed by No 169 of 2012) (e) as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986 ; (f) as a registered charity covered by table item 1 in subsection 65J(1) of the Fringe Benefits Tax Assessment Act 1986 under subsection 123E(1) of that Act; (g) as exempt from income tax under section 50-105 of the Income Tax Assessment Act 1997 ;
426-65(2)
The * Australian Business Registrar may remove the statement from the * Australian Business Register after the end of the period.
426-65(2A)
If the endorsed entity is also registered under the Australian Charities and Not-for-profits Commission Act 2012 as an entity of a particular type or subtype, the * Australian Business Registrar must also enter in the * Australian Business Register: (a) a statement that the entity is so registered; and (b) a statement as to the date of effect of the registration.
426-65(2B)
The * Australian Business Registrar may remove the statements from the * Australian Business Register if the registration is revoked under the Australian Charities and Not-for-profits Commission Act 2012 .
426-65(3)
The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true. For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true; or (c) remove the statement from the Register and enter another statement in the Register under this section.
426-65(4)
Making, changing or removing an entry in the * Australian Business Register as required or permitted by this section does not contravene section 355-25 or 355-155 .
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationIf an entity that is endorsed in any of these ways: (a) as a charity under subsection 176-1(1) of the * GST Act;
(b) (Repealed by 169 of 2012) (ba) as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 ; (bb) for the operation of an approved worker entitlement fund under subsection 58PB(3A) of the Fringe Benefits Tax Assessment Act 1986 ; (c) as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 ;
(d) (Repealed by No 169 of 2012) (e) as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986 ; (f) as a registered charity covered by table item 1 in subsection 65J(1) of the Fringe Benefits Tax Assessment Act 1986 under subsection 123E(1) of that Act; (g) as exempt from income tax under section 50-105 of the Income Tax Assessment Act 1997 ;
the * Australian Business Registrar must enter in the * Australian Business Register a statement that the entity is so endorsed for a specified period.
Note 1:
An entry (or lack of entry) of a statement required by this section does not affect concessions available to the entity under the Act for the purposes of which it is endorsed.
Note 2:
For entities and government entities that are endorsed under section 30-120 of the Income Tax Assessment Act 1997 , see section 30-229 of that Act.
426-65(2)
The * Australian Business Registrar may remove the statement from the * Australian Business Register after the end of the period.
426-65(2A)
If the endorsed entity is also registered under the Australian Charities and Not-for-profits Commission Act 2012 as an entity of a particular type or subtype, the * Australian Business Registrar must also enter in the * Australian Business Register: (a) a statement that the entity is so registered; and (b) a statement as to the date of effect of the registration.
426-65(2B)
The * Australian Business Registrar may remove the statements from the * Australian Business Register if the registration is revoked under the Australian Charities and Not-for-profits Commission Act 2012 .
426-65(3)
The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true. For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true; or (c) remove the statement from the Register and enter another statement in the Register under this section.
426-65(4)
Making, changing or removing an entry in the * Australian Business Register as required or permitted by this section does not contravene section 355-25 or 355-155 .
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