FRINGE BENEFITS TAX ASSESSMENT ACT 1986
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 .
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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