Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)
Schedule 10 Endorsement of charities etc.
Part 1 Amendments
Fringe Benefits Tax Assessment Act 1986
23 After Part X
Insert:
Part XA - Endorsement of charitable institutions etc.
123C Endorsement by Commissioner as public benevolent institution
Endorsement of an entity that is a public benevolent institution
(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.
(2) An entity is entitled to be endorsed as a public benevolent institution if the entity:
(a) is a 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.
Endorsement of an entity for the operation of a public benevolent institution
(3) The Commissioner must endorse an entity for the operation of a public benevolent institution if:
(a) the entity is entitled to be endorsed for the operation of a public benevolent institution (see subsection (4)); and
(b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.
(4) An entity is entitled to be endorsed for the operation of a public benevolent institution if:
(a) the entity:
(i) includes the public benevolent institution; and
(ii) has an ABN; and
(b) the public benevolent institution is an employer; and
(c) the public benevolent institution is not an employer in relation to which step 2 of the method statement in subsection 5B(1E) applies.
(5) If an entity is endorsed under subsection (3) for the operation of a public benevolent institution, the public benevolent institution is taken to be endorsed under this subsection as a public benevolent institution.
123D Endorsement by Commissioner as health promotion charity
(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.
(2) An entity is entitled to be endorsed as a health promotion charity if the entity:
(a) is a 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.
123E Endorsement by Commissioner as charitable institution (other than public benevolent institution or health promotion charity)
(1) The Commissioner must endorse an entity as a charitable institution covered by paragraph 65J(1)(baa) if:
(a) the entity is entitled to be endorsed as a charitable institution covered by paragraph 65J(1)(baa) (see subsections (2) and (3)); and
(b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.
(2) An entity is entitled to be endorsed as a charitable institution covered by paragraph 65J(1)(baa) if the entity:
(a) is a charitable institution; and
(b) has an ABN.