New Zealand Acts

STUDENT LOAN SCHEME ACT 2011 - SECT 27C

27C Application by entity to be listed as charity

1 An entity may apply to be listed as a charity by—

a) notifying the Commissioner in writing with a completed application in the form approved by the Commissioner; and

b) notifying the Commissioner in writing with any other information required by the Commissioner.

2 The Commissioner may request further information from the applicant and obtain information relating to the applicant from other persons before deciding whether or not to list the applicant.

3 The Commissioner must list an applicant as a charity (by adding the applicant’s name to the list and a date on and from which the listing applies) if the entity qualifies for listing under section 27B .

4 The date on and from which the listing applies must not be earlier than the date of the entity’s application under this section.

5 If the Commissioner proposes to refuse to list an applicant as a charity, the Commissioner must—

a) notify the applicant in writing of—

i) the Commissioner’s reasons for the proposed decision; and

ii) the period within which arguments against the proposed decision may be provided (which must be a period of at least 30 days after the date of the notice); and

b) consider any arguments against the proposed decision that the applicant provides within that period.

6 The Commissioner must notify the applicant in writing of the final decision under this section.

History: Section 27C: inserted, on 14 May 2016, by section 7 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).