s 123
In forceDivision 176
Part 1.6Interaction with Australian Charities and Not‑for‑profits Commission Act 2012
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.
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