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 3   Amendment that commences after Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012

Customs Tariff Act 1995

141   Schedule 4 (item 23, paragraph (a) of the description of goods in column 2)

Repeal the paragraph, substitute:

(a) donated or bequeathed by a person, company or organisation resident or established outside Australia 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; or