FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XA - ENDORSEMENT OF REGISTERED CHARITIES ETC.  

SECTION 123D   ENDORSEMENT BY COMMISSIONER AS HEALTH PROMOTION CHARITY  

123D(1)  
The Commissioner must endorse an entity as a health promotion charity if:


(a) the entity is entitled to be endorsed as a health promotion charity (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 .

123D(2)  
An entity is entitled to be endorsed as a health promotion charity if the entity:


(a) is a registered health promotion charity; 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.




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