Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
This Division sets out procedural rules relating to endorsement of charities and other entities (the conditions for entitlement to endorsement are set out in the GST Act, the Fringe Benefits Tax Assessment Act 1986 , and the Income Tax Assessment Act 1997 ). These rules cover matters such as application for and revocation of endorsement, and entry of the details of endorsement on the Australian Business Register.
Subdivision 426-D deals with types of philanthropic trust funds known as public ancillary funds and private ancillary funds .
[ CCH Note: S 426-1 will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 1437, by substituting " and the recording of information about the endorsement by the Registrar " for " , and entry of the details of endorsement on the Australian Business Register " , effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under Subdiv 426-C heading.]