Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
If an entity that is endorsed in any of these ways:
(a) as a charity under subsection 176-1(1) of the *GST Act;
(b) (Repealed by 169 of 2012)
(ba) as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 ;
(bb) 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(d) (Repealed by No 169 of 2012)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) 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.
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.
The *Australian Business Registrar may remove the statement from the *Australian Business Register after the end of the period. 426-65(2A)
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.
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 .
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. 426-65(4)
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 .
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.