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Easements toolkit

This toolkit brings together everything you need to know about self assessing transfer duty on easements in OSR Online.

An easement is dutiable property, because it is a right in relation to land in Queensland. You must self assess any dutiable transaction involving an easement if you are a registered self assessor.

Note that an easement is not considered to be an encumbrance for the purposes of the Duties Act 2001. However, it is taken into account when determining the unencumbered value of land.

Assessing an easement transaction

Here are some tips to help you 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.

Grant of an easement

The creation, grant and issue of an easement is an 'acquisition of a new right' and must be assessed for transfer duty.

If you have an easement in triplicate, you only need to stamp the original document. If you choose to stamp all copies, make sure they all are endorsed with the same details as the original.

  • Select Acquisition of a new right as the Transaction class.
  • Select Acquisition of new right as the Type of dutiable transaction.
  • Select Land in Queensland as the Type of dutiable property.
  • Under Detailed description of property (other than land), enter the easement number and lot and plan. (For example: Form 9 Easement – Easement A over Lot 1 on plan RP 526325)
  • Complete the lot and plan details.

Transfer of an easement

The transfer of an existing easement is a transfer of land. Although it is a right over land in Queensland, it is not an acquisition of a new right as the right already exists.

  • From Transaction class, select Transfer of non-residential land or Transfer of residential land (depending on the land type).
  • For Type of dutiable transaction, select:
    • Agreement to transfer dutiable property - for agreements or deeds
    • Transfer of dutiable property - for transactions evidenced by a transfer only.
  • Select Land in Queensland as the Type of dutiable property.
  • Under Detailed description of the property (other than land), enter the details of the servient tenement (the burdened lot) or dominant tenement (the benefited lot).
  • Complete the lot and plan details section.

Surrender of an easement

A surrender of an easement is dutiable because it surrenders a right over land in Queensland. Duty is payable where a fee, fine or premium is paid for that surrender.

You do not need to provide a valuation when you surrender an easement, but you must complete a dutiable transaction statement (Form D2.2) advising if any fee, fine or premium was paid.

  • From Transaction class, select Transfer of non-residential land or Transfer of residential land (depending on the land type).
  • Select Surrender of land in QLD/site area as the Type of dutiable transaction.
  • Select Land in Queensland as the Type of dutiable property.
  • Under Detailed description of the property (other than land), enter the details of the servient tenement (the burdened lot) or dominant tenement (the benefited lot).
  • Complete the lot and plan details section.

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

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.