Charitable trusts - exemption
      Sections: 
      s38 (3)  
    
    
      Lodgement category: 
      Declaration of trust  
    
    
      Sub category: 
      Complex declaration of trust over non-dutiable property  
    
    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.
Lodge after settlement through Duties Online
Last modified: 31 October 2025