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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. These transactions are generally more common and simple, and we have toolkits and public rulings that give you all the information you need to complete your assessment.

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

  • Section 30 aggregations
  • Additional foreign acquirer duty (AFAD) residential land
  • Business assets
  • Concessions for dutiable transactions, including concessions for particular family businesses (transfer or agreement for transfer only)
  • Exempt transactions under the Duties Act 2001
    • Section 117 - change of trustee
    • Section 118 - family trust acquisition or surrender
    • Section 119 - superannuation fund trust acquisition or surrender
    • Section 120 - unincorporated association trust acquisition or surrender
    • Section 121 - security trust acquisition or surrender
    • Section 124 - deceased estates
    • Section 125 - particular vestings
    • Section 130A - transfer by direction to superannuation custodian
    • Section 130B - other transfers of eligible superannuation entities
    • Section 136 - dealings under the Land Act 1994
    • Section 141A - mandatory buyback under the Retirement Villages Act 1999
    • Section 143 - joint tenants/tenants in common
    • Section 145 - transfer to state for public or community purpose
    • Section 147 - surrender of lease
    • Section 149 - debt factoring agreements
    • Section 151 - particular residences
    • Section 152 - correcting a clerical error
    • Section 424 - matrimonial and de facto relationships
    • Section 426 - state
    • Section 429 - transactions under the Housing Act 2003
    • Section 430(b) and (c) - other Acts
    • Section 431A - Queensland Treasury Corporation
  • Exempt transfer duty transactions under the Family Law Act 1975 (Cwlth)
    • Section 90 - (Part VIII - matrimonial instruments)
    • Section 90L - (Part VIIIA - matrimonial instruments)
    • Section 90WA - (Part VIIIB - de facto relationships instruments)
  • Non-dutiable transactions
  • Land transactions
  • Residential land transfers or agreements to transfer
  • Non-residential or commercial land transfers or agreements to transfer
  • Grants or surrenders of easements
  • Surrenders of leases
  • Resumptions of land
  • Option agreements
  • Transfers
    • transfer by direction
    • transfer of existing right
    • transfer of lease
    • transfer of mortgage
    • transfer of easement
  • Water allocations

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

Transactions that cannot be self assessed

  • Land transfers where the property is transferred to someone other than the named purchaser because of a pre-existing nominee agreement. The purchaser will be described on the contract of sale as '…and/or nominee'. Read the public ruling on nominee agreements under an agency relationship (DA022.1) for more information.
  • Transfers exempt under section 414 of the Duties Act - where an exempt institution acquires dutiable property for an exempt purpose
  • Multi-jurisdictional business transactions
  • Any motor vehicle transactions (including part of a business contract or matrimonial exemptions)
  • Family law and de facto relationship matters, where the transfer is executed before and conditional upon the making of an order of a court and subject to escrow requirements
  • Concessions for superannuation
  • Partnership transactions
  • Corporate trustee transactions, including transactions subject to AFAD
  • Corporate reconstructions
  • Land rich duty or landholder acquisitions, including transactions subject to AFAD
  • Any transactions involving mining and petroleum interests or other resource rights, including exploration authorities
  • Grants or surrenders of life interests
  • General requests (Form 14) that are not listed in 'Transactions that must be self assessed'
  • Section 31 - partitions
  • Trust acquisitions or trust surrenders (other than ss. 118 - 121 exemptions listed in ‘Transactions that must be self assessed’)
  • Exemptions not listed under the heading 'Transactions that must be self assessed', including s. 430(a) and (d)
  • Aggregated transactions when more than one home concession is claimed, partial interest is transferred with a concession, or an exemption is being claimed

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.