Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 50-105 50-105 Endorsement by Commissioner
The Commissioner must endorse an entity as exempt from income tax if the entity:
(a) is entitled to be endorsed as exempt from income tax; and
(b) has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 .
Note:
For procedural rules relating to endorsement, see Division 426 in Schedule 1 to the Taxation Administration Act 1953 .
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