Additional information requirements for transfer duty self assessors

When self assessing a transaction involving real property (e.g. homes, vacant land, business premises and apartments), you need to record additional identity, transaction and contact details to ensure taxpayers comply with Queensland and Commonwealth tax laws. This information will also ensure we are able to verify taxpayers' identities.

We report this information to the Australian Taxation Office for ongoing monitoring of foreign investment in Australia.

Information requirements

For transactions involving the transfer of real property, each non-Australian transferor and transferee must provide the following information if applicable:

Individuals Non-individuals (e.g. companies and trusts)

Country of tax residence

Nationality or citizenship

Passport number & country of issue

Visa number

Visa subclass

Visa expiry date

Overseas identifier (e.g. tax ID number)

FIRB application number

Other overseas identifier (e.g. ID card)

Country of tax residence

Country of formation or incorporation

Overseas registration number (ABN/ACN equivalent)

FIRB application number

Other overseas identifier (other government registration number)

A non-Australian entity refers to:

  • an individual who is not an Australian citizen (regardless of whether they are a permanent resident)
  • a company incorporated outside Australia
  • a trust with a country of tax residence that is not Australia
  • another body (e.g. body politic or corporation sole) formed outside Australia.

Responsibility for providing the information

Transferees are responsible for providing their additional information to you during the conveyancing process. It is your responsibility to provide this to us when entering the transaction in OSR Online. You are not responsible for the transferor's information. Assessment and settlement will not be affected if the transferor has not provided the required information. Read more about your obligations as a self assessor.

Use of personal information

Transferee and transferor personal information is collected under the Duties Act 2001, Land Tax Act 2010 and the Taxation Administration Act 2001 for the purposes of administering state revenue. It is the Office of State Revenue’s practice to disclose personal information to the Australian Taxation Office and other Australian state and territory revenue offices.

Contact

Office of State Revenue

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.