Easements toolkit

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

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

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.

Follow our step-by-step procedure for self assessing the grant of an easement.

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.

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

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.

Follow our step-by-step procedure for self assessing the transfer of an easement.

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.

Follow our step-by-step procedure for self assessing the surrender of an easement.

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.