Charities exemption
      Sections: 
      s45 (a) & (b)  
    
    
      Lodgement category: 
      Transfer to an approved Charity, Government Body or Authority  
    
    
      Sub category: 
      Transfer to an approved Charity  
    
    Circumstances/Transactions:
Transfers or declarations of trust for religious charitable or educational purposes or to a corporation or body of persons established by a religious, charitable or educational purpose.
Evidence:
- Refer to the information and Evidentiary Requirements for charitable institutions.
- Digital duties form must be used for all contracts or agreements entered into on or after 1 July 2017.
Lodge 30 days before settlement through Duties Online
Last modified: 31 October 2025