Fringe Benefits Tax Assessment Act 1986
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
(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.
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