Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
The Commissioner may revoke the endorsement of an entity if:
(a) at any time after the date of effect of the endorsement, the entity is not, or was not, entitled to be endorsed; or
(b) the Commissioner has required the entity under section 426-40 to provide information or a document that is relevant to its entitlement to endorsement and the entity has not provided the required information or document within the time specified in the requirement; or
(c) in the case of an entity endorsed under section 30-120 of the Income Tax Assessment Act 1997 - the entity has contravened Subdivision 30-CA of that Act (which requires the entity to ensure that certain things are stated in any receipts it issues for certain gifts).
The conditions for an entity to be entitled to be endorsed are set out in:
The revocation has effect from a day specified by the Commissioner (which may be a day before the Commissioner decided to revoke the endorsement). 426-55(3)
However, if the Commissioner revokes the endorsement because the entity is not, or was not, entitled to it, the Commissioner must not specify a day before the day on which the entity first ceased to be entitled.
The Commissioner must give the entity written notice if the Commissioner revokes its endorsement. 426-55(5)
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.
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