Charitable purposes exemption: duty requirements

A dutiable transaction is exempt from transfer duty if it has been entered into for charitable purposes.

If you are applying for an exemption for this reason, provide the following information:

1. The transaction record (such as an offer and acceptance).
2. A completed Form FDA41 ‘Foreign Transfer Duty Declaration’.
3. A completed Form FDA2 ‘Application for Charitable Exemption’.
4. A statement in writing outlining the purpose of the transaction.
5. The applicant’s governing document (e.g. constitution, memorandum of association, etc).
6. The applicant’s most recent annual report and/or financial statement.
7. If a beneficial body determination has been made, a copy of the notice of determination from the Minister for Finance.