Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 50.105

    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 .