FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XA - ENDORSEMENT OF REGISTERED CHARITIES ETC.  

SECTION 123E   ENDORSEMENT BY COMMISSIONER AS REGISTERED CHARITY (OTHER THAN PUBLIC BENEVOLENT INSTITUTION OR HEALTH PROMOTION CHARITY)  

123E(1)  


The Commissioner must endorse an entity as a registered charity covered by table item 1 in subsection 65J(1) if:


(a) the entity is entitled to be endorsed as a registered charity covered by table item 1 in subsection 65J(1) (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 .

123E(2)  


An entity is entitled to be endorsed as a registered charity covered by table item 1 in subsection 65J(1) if the entity:


(a) is a registered charity covered by column 1 of that table item; and


(aa) satisfies the special conditions set out in that table item (other than the condition relating to endorsement under subsection (1) of this section); and


(b) has an ABN.


 

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