DUTIES ACT 2001 - SECT 142 Exemption—charitable institutions

DUTIES ACT 2001 - SECT 142

142 Exemption—charitable institutions

(1) Transfer duty is not imposed on a transfer, or agreement for the transfer, of dutiable property to—

(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.

(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) .