Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 176.1

  (1)   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.