The Queensland Government is now in caretaker mode until after the state election. Minimal updates will be made to this site until after the election results are declared.

Transfers to the state exemption (s. 145) toolkit

This toolkit brings together everything you need to know about self assessing transfer duty on transactions involving a transfer or vesting of land to the State of Queensland.

As a registered self assessor, you must self assess a transaction involving a transfer or vesting of land to the state for a:

The state is usually represented by a government department or minister and does not include government-owned corporations.

Refer to Schedule 1 of the Acquisition of Land Act or the Land Act respectively to learn what constitutes a public or community purpose to qualify for this exemption.

Assessing a transfer to the state exemption

Here are some tips to help you self assess this type of transaction in OSR Online.

How to lodge online

You must complete all mandatory data fields under each tab in OSR Online. Mandatory fields are marked with a red asterisk. There are some specific data requirements.

  • Answer Yes to the question: Is the consideration for this transaction less than the unencumbered value of the property included in this transaction?
  • Enter the unencumbered value of 100% interest in property if known; if unknown, enter $0.00 (nil).
  • Select Yes to the question: Is an exemption being claimed?
  • Select s.145 exemption trf to state for public/comm use from the Exemption type drop-down list.

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 email is automatically generated through OSR Online when the transaction is lodged, asking the transferor to complete an online identity details annexure. 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 OSR Online.

Records you need to keep

You must keep a completed dutiable transaction statement (Form D2.2) for this type of transaction.

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.