Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 123E

             (1)  The Commissioner must endorse an entity as a charitable institution covered by paragraph 65J(1)(baa) if:

                     (a)  the entity is entitled to be endorsed as a charitable institution covered by paragraph 65J(1)(baa) (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 charitable institution covered by paragraph 65J(1)(baa) if the entity:

                     (a)  is a charitable institution; and

                     (b)  has an ABN.