Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-35 - REGISTRATION AND SIMILAR PROCESSES FOR VARIOUS TAXES  

Division 426 - Process of endorsing charities and other entities  

Subdivision 426-A - Application of Subdivision 426-B to various kinds of endorsement  

SECTION 426-5   426-5   APPLICATION OF SUBDIVISION 426-B TO VARIOUS KINDS OF ENDORSEMENT  


Subdivision 426-B applies separately in relation to each of these kinds of endorsement:


(a) endorsement of an entity as a charity under subsection 176-1(1) of the *GST Act;


(b) (Repealed by No 169 of 2012)


(ba) endorsement of:


(i) a fund as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 ; or

(ii) an entity for the operation of a fund as an approved worker entitlement fund under subsection 58PB(3A) of that Act;


(c) endorsement of an entity as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 ;


(d) (Repealed by No 169 of 2012)


(e) endorsement of an entity as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986 ;


(f) endorsement of an entity under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 as a registered charity covered by table item 1 in subsection 65J(1) of that Act;


(g) endorsement of an entity as a *deductible gift recipient, or as a deductible gift recipient for the operation of a fund, authority or institution, under section 30-120 of the Income Tax Assessment Act 1997 ;


(h) endorsement of an entity as exempt from income tax under section 50-105 of the Income Tax Assessment Act 1997 .


 

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