Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
141Schedule 4 (item 23, paragraph (a) of the description of goods in column 2)
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141 Schedule 4 (item 23, paragraph (a) of the description of goods in column 2)
(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
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