Taxation Administration Act 1953

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

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Note: See section 3AA .

Chapter 5 - Administration

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

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History

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.

Division 426 - Process of endorsing charities and other entities

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Subdivision 426-C - Entries on Australian Business Register

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[ CCH Note: Subdiv 426-C heading will be substituted by No 69 of 2020, s 3 and Sch 1 item 1438, effective 22 June 2022 or a day or days to be fixed by Proclamation. The heading will read:

Subdivision 426-C - Registrar must record certain statements

No 69 of 2020, s 3 and Sch 1 item 1465 contains the following application provision:

1465 Application of amendments relating to the Australian Business Register
1465
The amendments made apply on and after the day the Minister appoints as Registrar, under section 6 of the Commonwealth Registers Act 2020 , a Commonwealth body with functions and powers in connection with the A New Tax System (Australian Business Number) Act 1999 .

]

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SECTION 426-65 ENTRIES ON AUSTRALIAN BUSINESS REGISTER

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[ CCH Note: S 426-65 heading will be substituted by No 69 of 2020, s 3 and Sch 1 item 1439, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. The heading will read:

426-65 REGISTRAR MUST RECORD CERTAIN STATEMENTS

]

426-65(1)
If an entity that is endorsed in any of these ways:

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

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(b) (Repealed by 169 of 2012)

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

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(bb) for the operation of an approved worker entitlement fund under subsection 58PB(3A) of the Fringe Benefits Tax Assessment Act 1986 ;

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

(d) (Repealed by No 169 of 2012)

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

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

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(g) as exempt from income tax under section 50-105 of the Income Tax Assessment Act 1997 ;

the *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity is so endorsed for a specified period.

Note 1:

An entry (or lack of entry) of a statement required by this section does not affect concessions available to the entity under the Act for the purposes of which it is endorsed.

Note 2:

For entities and government entities that are endorsed under section 30-120 of the Income Tax Assessment Act 1997 , see section 30-229 of that Act.

[ CCH Note: S 426-65(1) will be amended by No 69 of 2020, s 3 and Sch 1 items 1440 - 1442, by substituting " an entity " for " an entity that " , " *Registrar must make a record of " for " *Australian Business Registrar must enter in the *Australian Business Register " and " The recording (or otherwise) " for " An entry (or lack of entry) " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]

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History

S 426-65(1) amended by No 124 of 2013, s 3 and Sch 11 item 26, by substituting " a registered charity covered by table item 1 in subsection 65J(1) " for " a charitable institution covered by paragraph 65J(1)(baa) " in para (f), effective 30 June 2013. No 124 of 2013, s 3 and Sch 11 item 27 contains the following application provision:

27 Application and transitional provisions
(1)
The amendments made apply for the 2013-14 year of tax and later years of tax.
(2)
However, those amendments apply to an entity for the 2014-15 year of tax and later years of tax if the entity is endorsed under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 immediately before 30 June 2013.
(3)
If:

(a) subitem (2) applies to an entity; and

(b) the entity ' s endorsement mentioned in that subitem is in force at the end of the 2013-14 year of tax;
that endorsement has effect after the end of that year of tax as if it were an endorsement under subsection 123E(1) of that Act as amended.

S 426-65(1) amended by No 169 of 2012, s 3 and Sch 2 items 68C and 134, by substituting para (a) for para (a) and (b), and repealing para (d), effective 3 December 2012. Para (a), (b) and (d) formerly read:

(a) as a charitable institution under subsection 176-1(1) of the *GST Act;

(b) as a trustee of a charitable fund under subsection 176-5(1) of the GST Act;

(d) for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986 ;

S 426-65(1) amended by No 12 of 2012, s 3 and Sch 6 items 89 - 90, by substituting " *GST Act " for " A New Tax System (Goods and Services Tax) Act 1999 " in para (a) and " GST Act " for " A New Tax System (Goods and Services Tax) Act 1999 " in para (b), effective 21 March 2012.

S 426-65(1) amended by No 41 of 2011, s 3 and Sch 5 item 12, by inserting paras (ba) and (bb), effective 28 June 2011. For transitional provisions see note under s 426-5 .

426-65(2)
The *Australian Business Registrar may remove the statement from the *Australian Business Register after the end of the period.

[ CCH Note: S 426-65(2) will be substituted by No 69 of 2020, s 3 and Sch 1 item 1443, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. S 426-65(2) will read:

426-65(2)
The *Registrar may remove the record of the statement after the end of the period.

]

426-65(2A)

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If the endorsed entity is also registered under the Australian Charities and Not-for-profits Commission Act 2012 as an entity of a particular type or subtype, the *Australian Business Registrar must also enter in the *Australian Business Register:

(a) a statement that the entity is so registered; and

(b) a statement as to the date of effect of the registration.

[ CCH Note: S 426-65(2A) will be amended by No 69 of 2020, s 3 and Sch 1 item 1444, by substituting " *Registrar must also maintain a record of " for " *Australian Business Registrar must also enter in the *Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]

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426-65(2B)

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The *Australian Business Registrar may remove the statements from the *Australian Business Register if the registration is revoked under the Australian Charities and Not-for-profits Commission Act 2012 .

[ CCH Note: S 426-65(2B) will be amended by No 69 of 2020, s 3 and Sch 1 item 1445, by substituting " *Registrar may remove the records of the statements " for " *Australian Business Registrar may remove the statements from the *Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]

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426-65(3)
The *Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the *Australian Business Register under this section is true. For this purpose, the Registrar may:

(a) change the statement; or

(b) remove the statement from the Register if the statement is not true; or

(c) remove the statement from the Register and enter another statement in the Register under this section.

[ CCH Note: S 426-65(3) will be amended by No 69 of 2020, s 3 and Sch 1 items 1446 - 1449, by substituting " *Registrar must take reasonable steps to ensure that a statement recorded " for " *Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the *Australian Business Register " , inserting " record of the " before " statement " in para (a), substituting " record of the statement " for " statement from the Register " in para (b) and substituting para (c), effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. Para (c) will read:

(c) remove the record of the statement and make a record of another statement for the purposes of this section.

]

426-65(4)

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Making, changing or removing an entry in the *Australian Business Register as required or permitted by this section does not contravene section 355-25 or 355-155 .

[ CCH Note: S 426-65(4) will be amended by No 69 of 2020, s 3 and Sch 1 item 1450, by substituting " a record " for " an entry in the *Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]

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