Apply for a charitable exemption

Apply for a State taxes exemption from duty, land tax and payroll tax for certain charitable bodies, institutions or purposes.
  • A dutiable transaction is exempt if it has been entered into or occurred for charitable purposes.
  • Land is exempt if it is owned by, vested in or held in trust for a public charitable or benevolent institution.
  • A charitable body or organisation is exempt if the Commissioner has given the body an exemption or it has received a beneficial body determination.

Select the type of exemption below to access the relevant application form.

See more information about charitable exemptions in the fact sheet and revenue ruling.

Duties

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A dutiable transaction is exempt if it has been entered into or occurred for charitable purposes.

The exemption does not apply if the person liable to pay duty is a relevant body, or related to a relevant body, unless a beneficial body determination is in force for that relevant body.

Apply for an exemption. Provide the transaction record (e.g. offer and acceptance contract or transfer of land) with your application.

Land tax

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Apply for an exemption if the land is used solely for the public charitable or benevolent purposes for which the institution was established.

For a land tax assessment year that commences on or after 1 July 2015, a public charitable or benevolent institution does not include a relevant body unless a beneficial body determination is in force for that relevant body.

Payroll tax

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A charitable body or organisation is exempt if the Commissioner has given the body an exemption or it has received a beneficial body determination.

The Commissioner cannot give an exemption to a charitable organisation or organisation that is a relevant body unless a beneficial body determination is in force.

Apply for an exemption.

Relevant bodies

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A relevant body cannot receive a charitable exemption from Duties, Land Tax or Payroll Tax.

A relevant body is any of the following

  1. a political party
  2. an industrial association
  3. a professional association
  4. a body, other than a body referred to in (1), (2), (3) or (5), that promotes trade, industry or commerce, unless the main purposes of the body are charitable purposes that fall within the first 3 categories (being relief of poverty, advancement of education and advancement of religion)
  5. a body that is a member of a class of bodies prescribed for the purposes of this paragraph
  6. a body that
    • is a member of a payroll tax group (as defined in the Payroll Tax Assessment Act) of which a body referred to in another paragraph is also a member or
    • is a related body corporate as defined in section 9 of the Corporations Act 2001 (Cth) of a body referred to in another paragraph or
    • has as its sole or dominant purpose or object the conferral of a benefit on a body referred to in another paragraph.

An exemption is not available to a taxpayer that is a relevant body unless they have received a beneficial body determination. An application for a beneficial body determination can only be made after the Commissioner has refused to grant an exemption on the sole ground that the taxpayer is a relevant body.

A relevant body that is an industrial association or political party cannot apply for a beneficial body determination.

Beneficial body determination

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The effect of a beneficial body determination is to reinstate the entitlement to the charitable exemptions.

Apply to the Minister for Finance for a determination that a relevant body is a beneficial body for the purposes of the taxation Acts if

  • the Commissioner has refused to give a charitable exemption on the sole ground that the taxpayer is, or is related to, a relevant body and
  • all objection and review proceedings have been exhausted, discontinued or fully determined, or all objection or review rights have been surrendered by the taxpayer and
  • the application is made within 60 days after the objection or review rights have been finalised or surrendered, as applicable.

A relevant body that is an industrial association or political party cannot make an application.

Page reviewed 21 January 2020

Contact

Telephone:
61 8 9262 1100 (Duties)
61 8 9262 1200 (Land Tax)
61 8 9262 1300 (Payroll Tax)