Notice for reassessment - Charitable institution exemption (Form D10.4)

A charitable institution registered under the Taxation Administration Act 2001 (Qld) can be exempt from transfer duty, insurance duty on general insurance premiums, and vehicle registration duty for property it uses for a qualifying exempt purpose (Duties Act 2001 ch 10 pt 2, ss 414 to 419). Under s 419, if the property acquired, insured or held is used for another purpose, is not used for a qualifying exempt purpose by the start date, or is not so used for the duration period, the institution must within 28 days give notice in the approved form and ensure the instruments are lodged for reassessment. The Commissioner reassesses as if the exemption never applied. Form D10.4 (version 5, March 2026) is that notice. Failing to give it is an offence under s 120 of the Taxation Administration Act.

When you need it

• Your charity claimed a duty exemption on land or other property and then used it for a non-charitable purpose, such as part of a staff salary package.
• The property was not put to a qualifying exempt purpose by the start date (for acquired property, within 6 months after the transfer duty liability would have arisen, unless the Commissioner fixed a later date).
• The property or vehicle was not used for a qualifying exempt purpose for the full duration period, which the guide generally sets at 1 year.

1. 1

   Parts A to C - organisation and contact

   Give the institution's name, ABN, client number, correspondence address and email, and a contact person and phone number.

2. 2

   Part D - the exempt document or transaction

   List the transaction, insurance premium or vehicle registration that was exempted, with the transaction number if known. For land give the transaction date, transferor and property description; for insurance the policy date, insurer and policy number; for a vehicle the acquisition date, make, model and registration number.

3. 3

   Qualifying purpose and non-compliance (questions 7 and 8)

   Enter the number from the guide (1 to 9) for the qualifying exempt purpose the exemption was granted for, for example 1 religious activities, 3 educational purposes or 6 relief of poverty. Tick which requirement was not met and give the date.

4. 4

   Part E - verification

   An authorised person signs, prints their name and dates the form.

• Lodge within 28 days after the event (Duties Act s 419(2)).
• Lodge the original document stamped exempt; if it cannot be produced, give a copy and the date it was stamped (form guide).
• Send to Queensland Revenue Office, GPO Box 2593, Brisbane Qld 4001, or duties@treasury.qld.gov.au (as printed on the form).
• Additional duty is assessed, and unpaid tax interest and penalty tax may be imposed (s 419 note); the guide says these may be reduced in some circumstances.

• If the start date will be missed, QRO says a later start date can be requested when lodging the exemption claim; ask early rather than lodging this notice later.
• Renting out the property can still qualify if the rent is used for a qualifying exempt purpose for the required period (QRO example).
• Registration as a charitable institution is a separate step (Form TA3); this form only deals with a lost exemption.