Transactions you must self assess

Various COVID-19 relief measures have caused delays in our service. We are assessing lodgements and applications in order of date received.

As a registered self assessor of transfer duty, there are various transactions you must self assess. We have toolkits and public rulings that will help you.

The transactions that you cannot self assess must be lodged for assessment with the Office of State Revenue.

You cannot reassess transactions unless your notice of registration authorises this.

Transactions that must be self assessed

These transactions, concessions and exemptions must be self assessed unless your registration is restricted.

Transaction types

  • Land transactions (residential, non-residential or commercial, additional foreign acquirer duty (AFAD) residential land) including agreements, transfers and resumptions; but excluding where the property is transferred to someone other than the named purchaser because of a pre-existing nominee agreement
  • Option agreements
  • Water allocations
  • Grants, transfers or surrenders of easements
  • Transfers or surrenders of leases
  • Transfers by direction
  • Transfers of existing rights
  • Transfers of mortgages
  • Business asset transactions (excluding multi-jurisdictional transactions)
  • Aggregated transactions (s.30), excluding where:
    • more than one home concession is being claimed
    • a partial interest is being transferred with a concession an exemption is being claimed

Concessions

  • Home concessions (s.91)
  • First home concessions (s.92), excluding where the transferee is under 18 years
  • First home vacant land concessions (s.92), excluding where the transferee is under 18 years
  • Family business concessions - primary production business (s.105)
  • Family business concessions - prescribed business (s.105A)

Exemptions

  • Changes of trustees (s.117)
  • Family trust acquisitions or surrenders (s.118)
  • Superannuation fund trust acquisitions or surrenders (s.119)
  • Unincorporated association trust acquisitions or surrenders (s.120)
  • Security trust acquisitions or surrenders (s.121)
  • Deceased estates (s.124)
  • Particular vestings (s.125)
  • Transfers by direction to superannuation custodians (s.130A)
  • Other transfers of eligible superannuation entities (s.130B)
  • Dealings under the Land Act 1994 (s.136)
  • Mandatory buybacks under the Retirement Village Act 1999 (s.141A)
  • Changes of tenure - joint tenants or tenants in common (s.143)
  • Transfers to state for public or community purpose (s.145)
  • Surrenders of leases (s.147)
  • Debt factoring agreements (s.149)
  • Particular residences (s.151)
  • Correcting clerical errors (s.152)
  • Matrimonial and de facto relationships (s.424)
  • State (s.426)
  • Transactions under the Housing Act 2003 (s.429)
  • Other Acts (s.430(b) & (c))
  • Queensland Treasury Corporation (s.431)

Family Law Act exemptions

Transactions that are exempt under these sections of the Family Law Act 1975 (Cwlth) must be self assessed.

  • Certain instruments under Part VIII of the Family Law Act (s.90)
  • Financial and other agreements under Part VIIIA of the Family Law Act (s.90L)
  • Certain instruments under Part VIIIAB of the Family Law Act (s.90WA)

Read our transfer duty self assessor toolkits for information on how to assess these types of transactions.

Transactions that cannot be self assessed

The following transactions, concessions and exemptions cannot be self assessed.

Transaction types

  • Aggregated transactions (s.30), where:
    • more than one home concession is claimed
    • a partial interest is being transferred with a concession
    • an exemption is being claimed
  • Business asset transactions that are multi-jurisdictional
  • Family law and de facto matters, where the transfer is executed before and conditional on the making of an order of the court and subject to escrow requirements
  • General requests Form 14 that requires a duty imprint, excluding transactions that have an exemption applied that must be self assessed
  • Land transactions, where the property is transferred to someone other than the named purchaser because of a pre-existing nominee agreement
  • Grants or surrenders of life interests
  • Acquisitions of mining and petroleum interests, or other resource rights, including exploration authorities
  • Partitions (s.31)
  • Partnership acquisitions
  • Transfers of dutiable property to a partner on retirement or dissolution of partnership
  • Trust acquisitions or trust surrenders, excluding where exemptions under ss.118-121 apply

Concessions

These concessions cannot be self assessed.

  • Concessions for superannuation funds (s.108)
  • First home concessions, where the transferee is under 18 years (s.92)
  • First home vacant land concessions, where the transferee is under 18 years (s.92)

Exemptions

Transactions to which an exemption applies, other than an exemption listed above, cannot be self assessed.

Also consider...

Contact

Office of State Revenue
For transfer duty self assessment queries:

For queries on payroll tax, land tax and royalties:

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