A New Tax System (Goods and Services Tax) Act 1999

Chapter 5 - Miscellaneous  

Part 5-1 - Miscellaneous  

Division 176 - Endorsement of charities etc.  

176-1   Endorsement by Commissioner as charity  

The Commissioner must endorse an entity as a charity if:

(a) the entity is entitled to be endorsed as a 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 .

An entity is entitled to be endorsed as a charity if the entity:

(a) is an * ACNC-registered charity ; and

(b) has an * ABN .


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