s 141
In forceSchedule 4 (item 23, paragraph (a) of the description of goods in column 2)
Part 1.6Interaction with Australian Charities and Not‑for‑profits Commission Act 2012
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
Part 7-Other amendments
Aged Care Act 1997
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