FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XA - ENDORSEMENT OF REGISTERED CHARITIES ETC.  

SECTION 123C   ENDORSEMENT BY COMMISSIONER AS PUBLIC BENEVOLENT INSTITUTION  

123C(1)  
The Commissioner must endorse an entity as a public benevolent institution if:


(a) the entity is entitled to be endorsed as a public benevolent institution (see subsection (2)); and


(b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 .

123C(2)  
An entity is entitled to be endorsed as a public benevolent institution if the entity:


(a) is a registered public benevolent institution; and


(b) has an ABN; and


(c) is not an employer in relation to which step 2 of the method statement in subsection 5B(1E) applies.

123C(3)  
(Repealed by No 169 of 2012)

123C(4)  
(Repealed by No 169 of 2012)

123C(5)  
(Repealed by No 169 of 2012)





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