Income Tax Assessment Act 1997

Revoking endorsement  
30-170(1)
The Commissioner may revoke the endorsement of an entity if:

(a) the entity is not entitled to be endorsed; or

(b) the Commissioner has requested the entity under section 30-155 to provide information or a document that is relevant to its entitlement to endorsement and the entity has not provided the requested information or document within the time specified in the request; or

(c) the entity has contravened Subdivision 30-CA (which requires the entity to ensure that certain things are stated in any receipts it issues for certain gifts).

Note:

Section 30-125 sets out the conditions for an entity to be entitled to be endorsed.

30-170(2)
The revocation has effect from a date specified by the Commissioner (which may be a date before the Commissioner decided to revoke the endorsement).

30-170(3)
However, if the Commissioner revokes the endorsement because the entity is not entitled to it, the Commissioner must not specify a date before the date on which the entity first ceased to be entitled.

30-170(4)
The Commissioner must give the entity written notice if the Commissioner revokes its endorsement.

30-170(5)
The Commissioner may give the notice by way of electronic transmission. This does not limit the ways in which the Commissioner may give the notice.