Skip to content

We're ready to help if you're experiencing financial hardship resulting from Cyclone Alfred. Find out more

The final date to complete your application for the HomeBuilder grant is 30 June 2025. Read more

The Commissioner has updated payroll tax and duties public rulings and practice directions. See the updated rulings and direction.

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Qualifying exempt purpose

Issued date
15 October 2024

The use of property by a charitable institution that is exempt, such as:

  • conducting religious or educational activities (including kindergartens)
  • caring for sick, aged, infirm, afflicted or incorrigible people
  • relieving poverty
  • providing full-time care for children by protecting their wellbeing and giving them food, clothing and shelter
  • conducting another charitable or public benevolent purpose
  • providing residence to a minister or members of a religious order conducting a previously listed activity
  • promoting the public good.

Property that forms part of an employment or salary package for an employee of a charitable institution is not exempt from duty.

See section 415 of the Duties Act 2001 for a full definition.