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An exempt institution is an organisation that is exempt from paying certain duties because of its contribution to the community.
Eligible institutions
Your organisation may be exempt from paying certain duties if it is a/an:
- religious body
- public benevolent institution
- educational organisation (including universities, primary and secondary schools, kindergartens and preschools)
- institution that
- mainly cares for sick, aged, infirm, afflicted or incorrigible persons
- relieves poverty
- provides full-time care for children by ensuring they have food, clothing, shelter, general wellbeing and protection (e.g. foster homes, orphanages)
- is primarily charitable or for the public good (its principal object or pursuit must not be leisure, recreational, social or sporting).
Applying
To apply, you must provide us with:
- a completed application form 12.5 (PDF 210 K)
- a copy of your organisation’s constitution
- a certificate of incorporation (if applicable)
- details of your current or proposed activities
- details of any fees you charge
- any other supporting information, such as:
- a mission statement
- an annual report
- other relevant published information.
If your organisation is not a religious body or a university, to become an exempt institution you must also:
- state in your constitution that
- all income and property is to be used solely for promoting the institution’s objectives
- no part of your organisation’s income and property will be distributed to your members
- on dissolution, transfer your organisation’s assets to an institution that is either
- able to be registered as an exempt institution
or
- one whose purpose is charitable or promotes the public good.
- able to be registered as an exempt institution
Notice of registration
We will send you a notice of registration once your application is approved. This will state the:
- date your institution was registered
- duties you are exempt from paying
- requirements of use (detailing the circumstances in which you can claim an exemption).
If your application is refused, we will give you an information notice explaining the decision.
What is exempt from duty?
You can only claim an exemption if the property is used solely or mainly for a qualifying exempt purpose (that is, for the core activities of an exempt institution).
Sections 414–419 of the Duties Act 2001 (the Act) explain the circumstances in which you can claim an exemption.
The table below gives an overview of which transactions will be exempt from duty.
| Type of transaction | Used solely or mainly for a qualifying exempt purpose? | When can we claim the exemption? | What do we need to provide? |
|---|---|---|---|
| Acquisition of dutiable property |
Yes |
At time of lodgement |
|
| No |
No exemption applies |
|
|
| Premium for general insurance (property or undertaking) | Yes | At time of paying the insurance premium to your insurer |
|
| No | No exemption applies | Check with your insurer | |
| Registering or transferring a vehicle | Yes | At time of applying for the vehicle registration transfer |
|
| No (e.g. property used for an employment or salary package of an employee of the institution) | No exemption applies | Check with Queensland Transport |