Duties Act 2001

Property acquired or insured by, or property held on trust for, a charitable institution must be used solely or almost solely by the institution for 1 or more of the following purposes (a qualifying exempt purpose)—

activities of a religious nature;

public benevolent purposes;

educational purposes;

conducting a kindergarten or preschool;

the care of the sick, aged, infirm, afflicted or incorrigible persons;

the relief of poverty;

the care of children under the Administration Act, section 149C(2)(h);

another charitable purpose or promotion of the public good;

providing a residence to a minister, or members of a religious order who are engaged in an object or pursuit of a kind mentioned in paragraphs (a) to (h).

For subsection (1)(a) to (h), the property acquired, insured or held is not used solely or almost solely for a qualifying exempt purpose if the property is used for an employment or salary package of an officer or employee of the institution.