Fringe Benefits Tax Assessment Act 1986

PART XA - ENDORSEMENT OF REGISTERED CHARITIES ETC.

History

Part XA heading amended by No 124 of 2013, s 3 and Sch 11 item 18, by substituting " registered charities " for " charitable institutions " , effective 30 June 2013. For application and transitional provisions see note under s 65J(1) .

Part XA inserted by No 95 of 2004, s 3 and Sch 10 item 23, applicable in relation to benefits provided on or after 1 July 2005. 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.

SECTION 123D ENDORSEMENT BY COMMISSIONER AS HEALTH PROMOTION CHARITY

View history reference

123D(1)
The Commissioner must endorse an entity as a health promotion charity if:

(a) the entity is entitled to be endorsed as a health promotion charity (see subsection (2)); and

(b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 .

123D(2)
An entity is entitled to be endorsed as a health promotion charity if the entity:

(a) is a registered health promotion charity; and

View history reference

(b) has an ABN; and

(c) is not an employer in relation to which step 2 of the method statement in subsection 5B(1E) applies.

View history note

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