Apply for a duty exemption for charities

Charities are entitled to an exemption from duty in Victoria.

1. Check eligibility

   To qualify for charitable status, an organisation’s purpose must be predominantly charitable with no possibility of private profit during its operation or at wind-up.

   Accordingly, a charitable organisation’s constitution or memorandum of association should contain:

   • a clause expressly prohibiting the distribution of any surplus funds, whether income or capital, to its members
   • a wind-up clause which provides that surplus assets will be passed on to another charitable organisation and will not be distributed to any members of either the original or substitute organisation.

2. Gather required information

   All applications for an exemption must be in writing and clearly state the grounds upon which the exemption is sought. They must include the following documents and information:

   • Constitution or memorandum of association setting out the purposes or objects of the organisation.
   • Details of all the organisation's services and activities.
   • Promotional materials such as pamphlets, newsletters and brochures.
   • Evidence of appropriate not-for-profit and wind-up clauses.
   • Details of any exemptions granted by other jurisdictions, including any exemptions that we have previously granted.

   If the application is for an exemption on a declaration of trust, the original trust deed is required.

   If the application is for an exemption on a transfer of land, we also require a:

   • fully executed transfer of land
   • contract of sale or any other sale agreement
   • written confirmation by the authorised officer of the organisation as to:
     • whether the transferee is acting as trustee for the transferee organisation, and
     • an explanation of the purpose of the transaction
   • proof of payment of purchase price by the organisation, including the deposit and balance money
   • copies of loan agreements and mortgages for the purchase.

3. Complete your Digital Duties Form

   The Digital Duties Form can be completed online.

   If you are a registered Duties Online user, you can create a form under the 'create' tab. 

   If you are a member of the public, you must register and lodge via our public lodgement system. Registration is a simple process. You can electronically lodge scanned document for a land transfer or declaration of trust via our website after you register with us. 

Next Steps

We will write and advise you of the outcome of your application.