s 139
In forceSchedule 4 (item 23A, the description of goods in column 2)
Part 1.6Interaction with Australian Charities and Not‑for‑profits Commission Act 2012
139 Schedule 4 (item 23A, the description of goods in column 2)
Repeal the description, substitute:
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
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.