Taxation Administration Act 1953

This Division sets out procedural rules relating to endorsement of charities and other entities (the conditions for entitlement to endorsement are set out in the GST Act, the Fringe Benefits Tax Assessment Act 1986, and the Income Tax Assessment Act 1997). These rules cover matters such as application for and revocation of endorsement, and entry of the details of endorsement on the Australian Business Register.

Subdivision 426‑D deals with types of philanthropic trust funds known as public ancillary funds, private ancillary funds and community charity trusts.

Subdivision 426‑E deals with certain philanthropic companies known as community charity corporations.