Document ID: chunk:federal_register_of_legislation:C2012A00169:clause:2_139
Version: federal_register_of_legislation:C2012A00169
Segment Type: clause
Provision Reference: sch 2 cl 139
Character Range: 97893–98457

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