Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)

Schedule 2   References to charities etc.

Part 4   Goods and services tax

A New Tax System (Goods and Services Tax) Act 1999

123   Division 176

Repeal the Division, substitute:

Division 176 - Endorsement of charities etc.

176-1 Endorsement by Commissioner as charity

(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.