Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.120

Endorsement by Commissioner

                   If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 , the Commissioner must endorse the entity:

                     (a)  as a * deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or

                     (b)  as a * deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution.

Note:          For procedural rules relating to endorsement, see Division 426 in Schedule 1 to the Taxation Administration Act 1953 .



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