Charities exemption
Channel: Duties Online Complex Transaction
Section: s45 (a) & (b)
Lodgement category: Transfer to an approved charity, government body or authority
Transaction
Transfers or declarations of trust for religious charitable or educational purposes or to a corporation or body of persons established by a religious, charitable or educational purpose.
Evidence
- Refer to the information and Evidentiary Requirements for charitable institutions.
- Digital duties form must be used for all contracts or agreements entered into on or after 1 July 2017.
Lodgement
Lodge 30 days prior to settlement as a complex transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.