34Goods donated or bequeathed to the public or a public institution (item 23)

34 Goods donated or bequeathed to the public or a public institution (item 23)

By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business.