Taxation Administration Act 1953
Note: See section 3AA .
Chapter 5 - AdministrationThe Commissioner may revoke the endorsement of an entity if:
(a) at any time after the date of effect of the endorsement, the entity is not, or was not, entitled to be endorsed; or
(b) the Commissioner has required the entity under section 426-40 to provide information or a document that is relevant to its entitlement to endorsement and the entity has not provided the required information or document within the time specified in the requirement; or
(c) in the case of an entity endorsed under section 30-120 of the Income Tax Assessment Act 1997 - the entity has contravened Subdivision 30-CA of that Act (which requires the entity to ensure that certain things are stated in any receipts it issues for certain gifts).
Note:
The conditions for an entity to be entitled to be endorsed are set out in:
426-55(2)
The revocation has effect from a day specified by the Commissioner (which may be a day before the Commissioner decided to revoke the endorsement).
426-55(3)
However, if the Commissioner revokes the endorsement because the entity is not, or was not, entitled to it, the Commissioner must not specify a day before the day on which the entity first ceased to be entitled.
426-55(4)
The Commissioner must give the entity written notice if the Commissioner revokes its endorsement.
426-55(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.
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