Taxation Administration Act 1953
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View history noteSch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .
Chapter 5 - AdministrationCh 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.
Part 5-35 inserted by No 95 of 2004. No 95 of 2004, s 3 and Sch 10 item 44, contains the following transitional provision:
44 Transitional - GST and FBT endorsements
(1)
This item applies in relation to an entity if:
(a) immediately before 1 July 2005, the entity was endorsed under section 30-120 or section 50-105 of the Income Tax Assessment Act 1997 ; and
(b) the entity failed to notify the Commissioner in writing before 1 July 2005 that it chose not to have this item apply to it.
(2)
The entity is taken to have made an application to the Commissioner under section 426-15 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity:
(a) endorsement as a charitable institution under subsection 176-1(1) of the A New Tax System (Goods and Services Tax) Act 1999 ;
(b) endorsement as a trustee of a charitable fund under subsection 176-5(1) of the A New Tax System (Goods and Services Tax) Act 1999 .
(3)
The entity is taken to have made an application to the Commissioner under section 426-16 in Schedule 1 to the Taxation Administration Act 1953 for whichever of these kinds of endorsement is most appropriate for the entity:
(a) endorsement as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 ;
(b) endorsement for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986 ;
(c) endorsement as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986 ;
(d) endorsement under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 as a charitable institution covered by paragraph 65J(1)(baa) of that Act.
Div 426 inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.
Subdiv 426-B inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.
The Commissioner must give the applicant written notice if:
(a) the Commissioner endorses the applicant; or
(b) the Commissioner refuses to endorse the applicant.
426-25(2)
The Commissioner may give the notice by way of electronic transmission. This does not limit the ways in which the Commissioner may give the notice.
S 426-25 inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.
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