National Parks and Wildlife Act 1974 No 80
Current version for 26 October 2018 to date (accessed 5 August 2020 at 01:33)
Part 11 Section 148
148   Power of Minister to accept gifts
(1)  The Minister may acquire, by gift inter vivos, devise or bequest, any property for the purposes of this Act, the Wilderness Act 1987 or the Threatened Species Conservation Act 1995 and may agree to the condition of any such gift, devise or bequest.
(2)  The rule of law against remoteness of vesting shall not apply to any such condition to which the Minister has agreed.
(3)  Where the Minister acquires property under subsection (1):
(a)  neither an instrument that effects the acquisition nor any agreement pursuant to which the property is acquired is chargeable with duty under the Stamp Duties Act 1920, and
(b)  the property, or the value of property, shall not be included in the dutiable estate of the donor or testator for the purposes of assessing death duty under that Act.
(4)  Notwithstanding anything in Part 4 or Part 4A, lands acquired under this section must not be reserved as, or as part of, a national park, historic site, state conservation area, regional park, nature reserve or karst conservation reserve in contravention of any such condition to which the Minister has agreed.