Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 6 Customs Tariff Act 1995
Division 2 Amendment that commences if Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 has not commenced
Customs Tariff Act 1995
139 Schedule 4 (item 23A, the description of goods in column 2)
Repeal the description, substitute:
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Goods, as prescribed by by-law, that have been donated or bequeathed: (a) by a person, company or organisation domiciled or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997 |