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Transfer to diplomats — exemption

Channel: Duties Online Complex Transaction
Section: s47 (2)
Lodgement category: Transfer to an approved charity, government body or authority

Transaction

A transfer to:

  1. The representative in Australia of the government of another country.
  2. A foreign consul.
  3. A trade commissioner of any part of the British Commonwealth.

Evidence

  1. The Digital Duties Form.
  2. Documentary evidence to show that the transferee is:
    • The representative in Australia of the government of another country.
    • A foreign consul.
    • A trade commissioner of any part of the British Commonwealth.

Lodgement

Lodge 30 days prior to settlement as a complex transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.

Updated: 31 October 2025