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Sections: s45 (a) & (b)

Lodgement category: ELM


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. 


  1. Refer to the information and Evidentiary Requirements for charitable institutions.
  2. Digital duties form must be used for all contracts or agreements entered into on or after 1 July 2017