Queensland Law Society

Reminder: Tighter tax exemptions for charitable institutions

The Taxation Administration Act 2001 (Qld) (TAA) was amended on 30 October 2018 by the Revenue and Other Legislation Authority Amendment Bill 2018 (Qld). Queensland charitable institutions must now ensure certain provisions are expressly stated in their governing documents to be eligible for exemptions from state taxes and duties.

Following concerns raised by QLS, the transition period was extended to two years and will end on 9 November 2020. The Commissioner of State Revenue has also issued a number of applicable public rulings.

For more information, see the related article in the March 2019 edition of Proctor.