You are here
Sections: s45 (a) & (b)

Lodgement category: ELM

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:

  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