Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-35 - REGISTRATION AND SIMILAR PROCESSES FOR VARIOUS TAXES  

Division 426 - Process of endorsing charities and other entities  

Subdivision 426-C - Registrar must record certain statements  

SECTION 426-65   REGISTRAR MUST RECORD CERTAIN STATEMENTS  

426-65(1)  
If an entity 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(b) (Repealed by 169 of 2012)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(d) (Repealed by No 169 of 2012)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 *Registrar must make a record of a statement that the entity is so endorsed for a specified period.

Note 1:

The recording (or otherwise) 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 *Registrar may remove the record of the statement 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 *Registrar must also maintain a record of:

(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 *Registrar may remove the records of the statement if the registration is revoked under the Australian Charities and Not-for-profits Commission Act 2012 .

426-65(3)  
The *Registrar must take reasonable steps to ensure that a statement recorded under this section is true. For this purpose, the Registrar may:

(a)  change the record of the statement; or

(b)  remove the record of the statement if the statement is not true; or

(c)  remove the record of the statement and make a record of another statement for the purposes of this section.

426-65(4)  


Making, changing or removing a record as required or permitted by this section does not contravene section 355-25 or 355-155 .



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