Apply for a duty exemption for charities

Background information

Some transactions may be exempt from duty when they involve an eligible charity.

Before you apply, review the criteria to be eligible for the charities duty exemption.

Step 1: Gather required information

You must provide the following with your online application:

• the organisation’s constitution or memorandum of association, including not-for-profit and wind-up clauses
• details of all the organisation's services and activities
• promotional material such as pamphlets, newsletters or brochures
• details of any duty exemptions granted by other jurisdictions, including any exemptions that we have previously granted.

You may also need to provide additional documents, depending on the transaction.

For a declaration of trust, provide the original trust deed.

For a transfer of land, provide:

• a contract of sale or any other sale agreement
• written confirmation by the authorised officer of the organisation as to:
  • whether the transferee is acting as trustee for the transferee organisation, and
  • an explanation of the purpose of the transaction
• proof of payment of purchase price by the organisation, including the deposit and balance money
• copies of loan agreements and mortgages for the purchase.

Step 2: Complete your Digital Duties Form

The Digital Duties Form is completed online.

If you are a registered Duties Online user, you can create a form under the 'create' tab. 

If you are not a registered Duties Online user, you must register and lodge via our public lodgement system. After you register, you can electronically lodge scanned documents for a land transfer or declaration of trust. 

Next steps

We will write to you with the outcome of your application.