Health centres and services — exemption
      Sections: 
      s45A  
    
    
      Lodgement category: 
      Transfer to an approved Charity, Government Body or Authority  
    
    
      Sub category: 
      Transfer to a Government Body or Authority  
    
    Circumstances/Transactions:
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.
Lodge 30 days before settlement through Duties Online
Last modified: 31 October 2025