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Donations of heritage items and heritage property.
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94.— (1) Chapter 5 of Part 42 of the Principal Act is amended—
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(a) in section 1003(5) by substituting “an amount equal to 80 per cent of the market value” for “an amount equal to the market value”, and
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(b) in section 1003A(5) by substituting “an amount equal to 80 per cent of the market value” for “an amount equal to the market value”.
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(2) Subsection (1) applies—
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(a) in the case of paragraph (a) of that subsection, as respects any determination made under section 1003(2)(a) of the Principal Act by the selection committee (within the meaning of that section), on or after 1 January 2009, and
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(b) in the case of paragraph (b) of that subsection, as respects any determination made under section 1003A(2)(a) of the Principal Act by the Minister for the Environment, Heritage and Local Government, on or after 1 January 2009.
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