Sales Tax (Exemptions and Classifications) Act 1992
Item 193: [Goods for donation or loan toItem 193: [Goods for donation or loan to an always‑exempt person or a foreign government]
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Item 193: [Goods for donation or loan to an always‑exempt person or a foreign government]
(1) Goods for use by a person: (a) for donation to an always‑exempt person or the government of a foreign country; or (b) for lending free of charge to an always‑exempt person, or to the government of a foreign country, for the whole of the statutory period. (2) Subitem (1) does not apply: (a) in any case—unless the goods will be assessable goods when donated or lent; and (b) in the case of a donation or loan to the government of a foreign country—if the goods will be used by: (i) the country’s diplomatic mission in Australia; or (ii) a consular post in Australia of the country; or (iii) a Trade Commissioner in Australia of the country.