A New Tax System (Goods and Services Tax) Act 1999
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 . (2)
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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