Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
Div 176Endorsement of charities etc.
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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.