426-30
CurrentDate of effect of endorsement
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-35Registration and similar processes for various taxes
Division 426Process of endorsing charities and other entities
Subdivision 426-BProcess of endorsement etc.
426-30 Date of effect of endorsement
(1)
The endorsement has effect from a date specified by the Commissioner.
(2)
The date specified may be any date (including a date before the application for endorsement was made and a date before the applicant had an *ABN).
This Act’s bill:Second reading speech
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