Health centres and services — exemption
Channel: Duties Online Complex Transaction
Section: s45A
Lodgement category: Transfer to an approved charity, government body or authority
Transaction
A transfer of dutiable property or a declaration of trust over dutiable property to be held on trust for any of the following:
- an ambulance service
- a registered community health centre
- a denominational hospital
- a multi-purpose service
- a public health service
- a public hospital
- the Victorian Institute of Forensic Mental Health established by section 328 of the Mental Health Act 2014. See definitions under s45A(3) of the Duties Act 2000.
Evidence
- The Digital Duties Form.
- Documentary evidence to support that the transferee is a health centre or service.
Lodgement
Lodge 30 days prior to settlement as a complex transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.