Qualifying exempt purpose

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.