Charitable trusts - exemption
Channel: Electronic Lodgement Model - Paper Transfer
Section: s38 (3)
Lodgement category: Declaration of trust
Transaction
Declaration of trust over unidentified or non-dutiable property for religious, charitable or educational purposes or for a corporation or body of persons established for a religious, charitable or educational purpose.
Evidence
Refer to the information on the charities and friendly societies duty exemption page and within the Evidentiary Requirements Manual.
Lodgement
Lodge after settlement via the 'Retrieve & Claim Settlement Statement (Paper Transfer)' queue in Duties Online.