Coronavirus (COVID-19) update: We are currently updating information following recent Queensland and Australian Government announcements. Find assistance and support for coronavirus affected businesses and industries.

Land Act transactions exemption (s. 136) toolkit

This toolkit brings together everything you need to know about self assessing transfer duty on transactions exempt under section 136 of the Duties Act 2001.

A transfer duty exemption under section 136 of the Duties Act applies to certain transactions made under the Land Act 1994.

If you are a registered self assessor and have a transaction that this exemption will apply to, you must self assess it in OSRconnect.

Entitlement to the exemption is a question of fact - the instrument should have reference to the Land Act and express the purpose of the transaction.

Exempt transactions include:

  • grants in fee simple in trust of unallocated state land to be used for a community purpose
  • grants in fee simple of land comprised of ongoing leases for pastoral purposes
  • transfers of certain pastoral leases
  • surrenders of land held in fee simple to the state
  • transfers or agreements to transfer of a road licence not exceeding $200.

Assessing a Land Act transaction exemption

Follow our step-by-step procedure for applying an exemption under section 136 of the Duties Act to a transaction.

Read our endorsing examples if you are unsure how to stamp the documents for this exemption.

Non-Australian entity

When a transaction includes real property, each transferor and transferee must declare whether they are a non-Australian entity.

A non-Australian transferor or transferee must complete an identity details annexure.

For transferors, an electronic annexure is generated through OSRconnect. Select the email option when entering the transferor's email address. Contact us for help if you cannot obtain the transferor's email address.

Transferees must complete an identity details annexure and you must enter these details in OSRconnect.

Records you need to keep

For this type of transaction, you must keep a completed dutiable transaction statement (Form D2.2).

For a transaction involving real property, you must keep the identity details annexure for each non-Australian transferee.

Find out more about your record keeping obligations.

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.