Use this form to apply to the Minister for Finance for a determination that a relevant body is a beneficial body for the purposes of the taxation Acts. The effect of a beneficial body determination is to reinstate the entitlement to the charitable exemptions.
Apply 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
See the application form for information about how to apply and what to provide with your application.
See the charitable exemptions ruling.
