Document ID: chunk:federal_register_of_legislation:C2025C00043:clause:4_7
Version: federal_register_of_legislation:C2025C00043
Segment Type: clause
Provision Reference: sch 4 cl 7
Character Range: 2491414–2492319

7                                                    Works of art or collectors' pieces:                                                                                                                                                                                                                                                         Free
                                                     (a) to which Annex B to the Educational, Scientific and Cultural Materials Agreement, or Annex B to the Educational, Scientific and Cultural Materials Protocol, applies; and
                                                     (b) that are consigned to a library, museum, gallery or institution that 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 and is endorsed under Subdivision 30‑BA of that Act as a deductible gift recipient