Category A
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Category A
Category B
Approved organisations
Approved purposes
Partial exemption
How to apply
To obtain the benefit of the exemption in this category, the applicant must provide evidence to show that:
a) the organisation's rules or objectives include either the promotion of education in Australia or the relief of poverty in Australia or both, and
b) its resources are used wholly or predominantly in Australia for the promotion of education and/or the relief of poverty.
How to apply
Applications should be made in writing and submitted to the Office of State Revenue.
Include a copy of the organisation's memorandum and articles of association or a copy of the constitution setting out the rules, regulations and objectives.
Consideration will be given to any current or proposed transactions in determining whether the organisation’s resources are being used wholly or predominantly for the promotion of education or the relief of poverty.
Approval
Successful applicants will be issued with a notice of approval. Once an approval is given it will remain in force until withdrawn. All approvals will be periodically reviewed and may be withdrawn by the Chief Commissioner, by notice in writing.
As a condition of approval, the Chief Commissioner must be advised of any changes to the organisation's memorandum and articles of association or its constitution. Failure to meet this requirement will result in an automatic withdrawal of the approval.
While an approval is in force it will apply to all transactions as previously listed. A copy of the notice of approval should be lodged each time an instrument or statement is submitted to the Office of State Revenue for stamping.
Approvals will take effect from the date of the application and as a general rule will not be granted retrospectively. However, any transactions which became liable to duty within 3 months of the approval being granted, will be assessed on the basis that the approval was in place at the time the liability occurred.
Where a transaction is more than 3 months old or where the organisation fails to meet the requirements of Category 'A', application for exemption may be considered under Category 'B'.
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