DUTIES ACT 2000 - SECT 45 Charities and friendly societies

DUTIES ACT 2000 - SECT 45

No duty is chargeable under this Chapter in respect of a transfer of dutiable property to, or a declaration of trust over dutiable property to be held on trust for—

        (a)     a religious, charitable or educational purpose; or

        (b)     a corporation or body of persons established for a religious, charitable or educational purpose; or

        (c)     a friendly society.

S. 45A inserted by No. 84/2006 s. 6.