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 (as amended by No 35 of 2022), s 3 and Sch 1 item 1438, effective 1 July 2026 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 (as amended by No 35 of 2022), s 3 and Sch 1 items 1465 - 1468 contain the following application and transitional provisions:

Part 3 - Application and transitional provisions

1465 Definitions

(1)
In this Part:
amending item
means:

(a) an item (other than item 103) of Part 2 of this Schedule that amends a provision of any of the following:

(i) the A New Tax System (Australian Business Number) Act 1999 ;

(ii) the A New Tax System (Goods and Services Tax) Act 1999 ;

(iii) the Australian Prudential Regulation Authority Act 1998 ;

(iv) the Income Tax Assessment Act 1997 ;

(v) the Superannuation Industry (Supervision) Act 1993 ;

(vi) the Taxation Administration Act 1953 ; or

(b) an item specified under subitem (2).

application day
, for an amendment made by an amending item, as applying in relation to a matter, means the day on and after which the amendment applies in relation to that matter because of item 1467.

commencement day
, for an amending item, means the day on which the item commences (taking into account Part 1 of Schedule 4 to the Treasury Laws Amendment (2022 Measures No. 1) Act 2022) .

interim period
means the period:

(a) starting at the start of 22 June 2022; and

(b) ending at the end of the day before the day on which Part 2 of Schedule 4 to the Treasury Laws Amendment (2022 Measures No. 1) Act 2022 commences.
postponed item
means any of the following that commenced on 22 June 2022 (disregarding Part 1 of Schedule 4 to the Treasury Laws Amendment (2022 Measures No. 1) Act 2022) :

(a) an item of Part 2 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 ;

(b) an item of Part 3 of Schedule 1 to the Financial Sector Reform (Hayne Royal Commission Response - Better Advice) Act 2021 ;

(c) an item of Part 4 of Schedule 2 to the Treasury Laws Amendment (2021 Measures No. 1) Act 2021 .
Note:

Item 103 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 is not covered by paragraph (a) because that item commenced on 4 April 2021.

(2)
For the purposes of paragraph (b) of the definition of amending item in subitem (1), the Minister may, by legislative instrument, specify items that:

(a) are in a Schedule to any Act and amend a provision that:

(i) is a provision of an Act referred to in paragraph (a) of that definition; and

(ii) deals with a matter related to a government registry regime; and

(b) are to commence on a day after the end of the interim period but before 1 July 2026.

(3)
For the purposes of subparagraph 1467(1)(c)(i), the Minister may, by legislative instrument, specify a day for an item specified under subitem (2) of this item. The day must occur after the end of the interim period but before 1 July 2026.

1466 Validation of acts or things done during interim period
Object

(1)
The object of this item is to treat all situations during the interim period in every respect as if:

(a) the amendments made by Part 1 of Schedule 4 to the Treasury Laws Amendment (2022 Measures No. 1) Act 2022 had been made at the start of 21 June 2022; and

(b) the amendments made by the postponed items had not been made at the start of 22 June 2022 and had had no effect during the interim period.

Validation of acts and things done in interim period

(2)
An act or thing that was done at any time during the interim period is as valid, and is taken always to have been as valid, as it would have been if:

(a) the amendments made by Part 1 of Schedule 4 to the Treasury Laws Amendment (2022 Measures No. 1) Act 2022 had been made at the start of 21 June 2022; and

(b) in particular, the amendments made by the postponed items had not been made at the start of 22 June 2022 and had had no effect during the interim period.

Continuation of delegations

(3)
Without limiting subitem (2), if:

(a) a function or power conferred by any of the following Acts was delegated to a person:

(i) the A New Tax System (Australian Business Number) Act 1999 ;

(ii) the A New Tax System (Goods and Services Tax) Act 1999 ;

(iii) the Australian Prudential Regulation Authority Act 1998 ;

(iv) the Commonwealth Registers Act 2020 ;

(v) the Income Tax Assessment Act 1997 ;

(vi) the Superannuation Industry (Supervision) Act 1993 ;

(vii) the Taxation Administration Act 1953 ; and

(b) the delegation was in force immediately before 22 June 2022; and

(c) but for this subitem, the delegation would have ceased to have effect at the start of 22 June 2022 because of any of the amendments made by the postponed items;
then:

(d) an act or thing done by the delegate in the interim period is, and is taken always to have been, as valid a performance or exercise of the function or power as it would have been if the delegation had continued in force throughout the interim period; and

(e) the delegation has effect, on and after the day section 1 of the Treasury Laws Amendment (2022 Measures No. 1) Act 2022 commences, as if it had been made at the time that section commences.

Acts and things to which this item applies

(4)
This item applies to an act or thing, regardless of the basis on which, or capacity in which, the act or thing was done or purported to be done.

1467 Application of amendments

(1)
An amendment of a provision of an Act that is made by an amending item applies, in relation to a matter (the relevant matter ), on and after the earliest of the following days:

(a) if the amending item is covered by a notifiable instrument in force under paragraph (2)(a) of this item - the day the instrument specifies for the item;

(b) if the amending item is covered by a notifiable instrument in force under paragraph (2)(b) of this item that specifies matters for the item that include the relevant matter - the day the instrument specifies for the item in relation to those matters;

(c) whichever of the following is applicable:

(i) if a day is specified for the amending item under subitem 1465(3) - that day;

(ii) otherwise - 1 July 2026.

Note:

The provision, as in force immediately before the commencement day for the amending item, will continue to apply in relation to the relevant matter until the day that applies under this subitem.

(2)
The Minister:

(a) may by notifiable instrument specify days for amending items for the purposes of paragraph (1)(a); and

(b) may by notifiable instrument specify days and matters for amending items for the purposes of paragraph (1)(b).
Note:

For specification by class, see subsection 13(3) of the Legislation Act 2003 .

(3)
A day specified for an amending item in a notifiable instrument made under subitem (2) must be:

(a) on or after the day that the instrument is made; and

(b) on or after the commencement day for the amending item.

(4)
Without limiting subsection 13(3) of the Legislation Act 2003 , an instrument made under subitem (2) of this item may specify all amending items as a class of amending items.

1468 Things started but not finished by ASIC
1468
If:

(a) an amending item amends a provision of an Act; and

(b) before the application day for the amendment made by the amending item, as applying in relation to a matter, ASIC started doing a thing that relates to that matter under the provision as in force immediately before the commencement day for the amending item; and

(c) immediately before that application day, ASIC had not finished doing that thing; and

(d) on and after that application day, doing that thing is within the powers or functions of the Registrar;
then, on and after that application day:

(e) ASIC may finish doing that thing as if that thing were being done by the Registrar in performing or exercising the Registrar ' s functions or powers; and

(f) to the extent that ASIC does not finish doing that thing under paragraph (e), the Registrar may finish doing that thing in performing and exercising the Registrar ' s functions and powers.

]

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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 (as amended by No 35 of 2022), s 3 and Sch 1 item 1439, 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. 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)

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

(b) (Repealed by 169 of 2012)

(ba)

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

(bb)

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

(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)

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

(f)

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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;

(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 (as amended by No 35 of 2022), 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 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. ]

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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 (as amended by No 35 of 2022), s 3 and Sch 1 item 1443, 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. 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 (as amended by No 35 of 2022), 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 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. ]

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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 (as amended by No 35 of 2022), 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 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. ]

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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 (as amended by No 35 of 2022), 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 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. 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 (as amended by No 35 of 2022), s 3 and Sch 1 item 1450, by substituting " a record " for " an entry in 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. ]

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