Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 123E

  (1)   The Commissioner must endorse an entity as a registered charity covered by table item   1 in subsection   65J(1) if:

  (a)   the entity is entitled to be endorsed as a registered charity covered by table item   1 in subsection   65J(1) (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 registered charity covered by table item   1 in subsection   65J(1) if the entity:

  (a)   is a registered charity covered by column 1 of that table item; and

  (aa)   satisfies the special conditions set out in that table item (other than the condition relating to endorsement under subsection   (1) of this section); and

  (b)   has an ABN.