4. Evidence of non-profit status

 

institution

3. the property will not be used for an employment or salary package of an officer
or employee of the institution.

 

 

Insurance duty—a The Commissioner must be satisfied the property insured:

premium for general 1. will start to be used by the institution for a qualifying exempt purpose
insurance for property or immediately after the premium is paid
undertaking of a

2. will be used solely or almost solely for a qualifying exempt purpose for 1 year

charitable institution .
after payment of the premium

3. the property will not be used for an employment or salary package of an
officer or employee of the institution.

 

 

Vehicle registration The Commissioner must be satisfied the property insured:
duty—an application to
register or transfer
registration of a vehicle in
the name ofa charitable
institution 2. will be used solely or almost solely for a qualifying exempt purpose for 9
months after the application is made

1. will start to be used by the institution for a qualifying exempt purpose
immediately after the application to register or transfer the vehicle registration is
made

3. the vehicle will not be used for an employment or salary package of an officer
or employee of the institution.

 

 

 

 

How to claim exemption from transfer duty

Lodge all relevant documents with the Office of State Revenue with supporting evidence to satisfy the Commissioner that the
use requirements and timeframes will be met. If an exemption applies, an assessment will be issued for nil duty and the
documents will be stamped and released.

How to claim exemption from insurance duty on general insurance

Complete a qualifying use statement (see attached) and present it to your insurance company along with a copy of your
Notice of Registration. Please note: this exemption does not extend to accident insurance under the Horkers Compensation
& Rehabilitation Act 2003. Insurance duty on accident insurance is payable to WorkCover Queensland.

How to claim exemption from vehicle registration duty
Complete a qualifying use statement (see attached) and present it to your motor vehicle dealer or Queensland Transport along

with a copy of your Notice of Registration.

Failure to comply with the use requirements

If, afier being exempted from duty, your institution does not comply with the relevant use requirement on and from the start
date and for the minimum period, you must notify the Office of State Revenue within 28 days after failing to comply.
Complete and lodge Form D/0.4-~-Notice for reassessment—Charitable institution exemption. Duty will be reassessed on
the basis that there was no entitlement to exemption. Please note: unpaid tax interest may apply and penalties may be
imposed for failure to notify the Office of State Revenue.