Section Item 145: [Imported goods donated or beq - Sales Tax (Exemptions and Classifications) Act 1992 - Item 145: [Imported goods donated or bequeathed to scientific, literary etc. bodies] — Zoe

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Sales Tax (Exemptions and Classifications) Act 1992

Item 145: [Imported goods donated or beqItem 145: [Imported goods donated or bequeathed to scientific, literary etc. bodies]

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#### Item 145: \[Imported goods donated or bequeathed to scientific, literary etc. bodies\] Imported goods for use by: (a) a body established in Australia solely for public purposes; or (b) a non‑profit body established and maintained principally for religious, philosophical, educational, scientific or literary purposes, or for the encouragement or advancement of the fine arts. The goods must have been donated or bequeathed to the body before the time of their entry for, or delivery into, home consumption under the Customs Act. > Note: \[local entry only\]

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