Transfer to government bodies — exemption
Channel: Duties Online Complex Transaction
Section: s47 (1)
Lodgement category: Transfer to an approved charity, government body or authority
Transaction
A transfer to a specifically named government body under sections 47(1), being the Crown in the right of Victoria, a municipal council, the Municipal Association of Victoria, a water authority under the Water Act 1989 or any person acting on their behalf.
A transfer to a person under section 47(2), being the representative in Australia of the government of another country.
Evidence
If the transferee body is not specifically named as stated in the exemption, the transfer must be lodged with the State Revenue Office with evidence to show why the transferee is exempt.
- The Digital Duties Form.
- Any documentary evidence in support of the above.
Lodgement
Lodge 30 days prior to settlement as a complex transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.