Charitable trusts - exemption
Channel: ELM
Section: s38 (3)
Lodgement category: Declaration of trust
Circumstances/Transactions
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.
When to lodge
Lodge after settlement through Duties Online
Log in to Duties Online