Document ID: chunk:federal_register_of_legislation:C2025C00043:clause:4_23
Version: federal_register_of_legislation:C2025C00043
Segment Type: clause
Provision Reference: sch 4 cl 23
Character Range: 2514077–2515000

23                                    Goods, as prescribed by by‑law, that have been:                                                                                                                                                                                                               Free
                                      (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
                                      (b) donated or bequeathed to the public or to a public institution