Charitable institutions

The following organisations may be registered as charitable institutions:

• religious bodies
• public benevolent institutions
• universities and university colleges (not charitable institutions for payroll tax)
• primary and secondary schools
• kindergartens
• institutions that
  • mainly care for sick, aged or infirm persons
  • relieve poverty
  • provide full-time care for children (e.g. foster homes)
  • are primarily charitable or for the public good (the principal object or pursuit must not be leisure, recreational, social or sporting).

To become a registered charitable institution, you must:

• complete an application for registration (Form TA3)
• provide supporting information, including
  • a copy of the organisation’s constituting documents (such as constitution, rules of association, memorandum of understanding, trust deed) with evidence of its effective date
  • a certificate of incorporation (if applicable)
  • details of the organisation’s current or proposed activities
  • details of fees charged for the organisation’s activities
  • a statement of doctrine or belief (religious bodies only)
  • any other supporting documentation, such as
    • a mission statement
    • an annual report
    • other relevant published information.

If the start date of your registration is a date before you apply, you will also need to:

• give reasons why you did not apply earlier
• advise if there are any matters for exemptions (for duties, land tax or payroll tax) that you intend applying for or that are outstanding.

To be registered as a charitable institution (other than as a religious body, a university or a university college), an organisation’s constitution must state that:

• all income and property are used solely for promoting its objectives
• no part of the income and property will be distributed to members
• on its dissolution, the remaining assets will be transferred to
  • an institution that can be registered as a charitable institution under the Taxation Administration Act

  or

  • an institution or purpose the Commissioner of State Revenue is satisfied is charitable or promotes the public good.

After applying

We will confirm that we have received your application if you provide an email address.

It can take up to 30 working days to process registration applications.

If your application is approved, we will give you a:

• notice of registration (perpetual) stating
  • the date  your institution was registered
  • any other information about the registration
• qualifying use statement, which must be used to claim certain exemptions for insurance duty and vehicle registration duty.

Keep your notice of registration and qualifying use statement in a secure place. You will need these to claim duty exemptions. If you lose them, we can issue a copy or a letter confirming your registration.

Your registration as a charitable institution continues unless your circumstances change and you are no longer eligible to be registered—you must notify us in writing within 28 days if this happens.

If your application is refused, we will give you an information notice explaining the decision.

When you have your notice of registration, you can then claim the relevant exemption for:

• payroll tax
• transfer duty
• vehicle registration duty
• insurance duty
• land tax.

For more information, see the following public rulings:

• GEN003—Charitable institutions
• GEN004—Relief of poverty
• GEN005—Public benevolent institutions
• TAA149C.1—Restrictions that must be included in an institution’s constitution
• TAA149C.2—Charitable trusts
• TAA149H.1—Notice of ceased entitlement.