s 142
In forceExemption—charitable institutions
Chapter 2Transfer duty
Part 13Exemptions for transfer duty
Division 5Miscellaneous exemptions
142 Exemption—charitable institutions
(1)
Transfer duty is not imposed on a transfer, or agreement for the transfer, of dutiable property to—
(a)
a charitable institution to conduct an art union, if the prize for the art union is to be represented wholly or partly by the dutiable property transferred; or
(b)
the winner of a prize in the art union.
(2)
In this section—art union see the Charitable and Non-Profit Gaming Act 1999, section 6.charitable institution does not include a charitable institution mentioned in the Administration Act, section 149C(2)(a).
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