33Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23)

33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23)

By-law (1) This section may be cited as Customs By‑law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; 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; and (c) for purposes in connection with disaster relief. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section:

disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory.