Particular residences exemption (s. 151) interactive help

Under section 151 of the Duties Act 2001, certain transfers between spouses of residential land by way of gift may be exempt from duty.

You can read more about duty exemptions for home owners.

Answer the following questions to determine if a particular transaction is exempt.


Queensland Revenue Office
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.