sec.142Exemption—charitable institutions

### sec.142 Exemption—charitable institutions Transfer duty is not imposed on a transfer, or agreement for the transfer, of dutiable property to— a charitable institution to conduct an art union, if the prize for the art union is to be represented wholly or partly by the dutiable property transferred; or the winner of a prize in the art union. In this section— art union see the Charitable and Non-Profit Gaming Act 1999 , section 6 . charitable institution does not include a charitable institution mentioned in the Administration Act , section 149C (2) (a) . s 142 amd 2010 No. 15 s 98 sch 3 (sec.142-ssec.1) Transfer duty is not imposed on a transfer, or agreement for the transfer, of dutiable property to— a charitable institution to conduct an art union, if the prize for the art union is to be represented wholly or partly by the dutiable property transferred; or the winner of a prize in the art union. (sec.142-ssec.2) In this section— art union see the Charitable and Non-Profit Gaming Act 1999 , section 6 . charitable institution does not include a charitable institution mentioned in the Administration Act , section 149C (2) (a) . - (a) a charitable institution to conduct an art union, if the prize for the art union is to be represented wholly or partly by the dutiable property transferred; or - (b) the winner of a prize in the art union.