Specified violations by registered non-profits can trigger inquiry, hearing, and registration cancellation extending to subsequent tax years.

Section 351 creates a specified-violation framework for registered non-profit organisations. Violations include income application outside registered objects, prohibited commercial activity, private religious application, impermissible community-based benefit, non-genuine activities, breach of registration conditions, final other-law non-compliance, and false registration information. The Principal Commissioner or Commissioner may seek information and conduct inquiry after a violation is noticed, referred, or identified through risk management. Following a reasonable opportunity of hearing, registration may be cancelled for the relevant and subsequent tax years, subject to a prescribed time limit.

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