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Non-residential land toolkit

As a registered self assessor, you must self assess any transfer of non-residential land (e.g. rural or commercial land) unless it is a transaction that you cannot self assess (e.g. nominee agreements or partitions).

Assessing non-residential land transactions

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 fields under each tab in OSR Online. Mandatory fields are marked with a red asterisk. There are some specific data entry requirements.

  • Select Transfer of non-residential land as the Transaction class.
  • In the Type of dutiable transaction drop-down list, select either:
    • Agreement to transfer dutiable property - for transactions evidenced by an agreement
      or
    • Transfer of dutiable property - for transactions evidenced by a transfer only.
  • Select Land in Queensland as the Type of dutiable property.

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.

Transfer duty on GST

If GST is payable under a contract as part of, or in addition to, the stated consideration, transfer duty is calculated on the total (including GST).

Read the public ruling on transfer duty on dutiable transactions subject to GST (DA011.1) for more information.

Related or associated party transactions

You must get a valuation or other evidence of value where:

  • the transaction is between associated or related persons
  • there is no stated consideration for the transaction, or the consideration is far lower than the actual value of the property
  • the consideration cannot be determined when the liability for transfer duty arises.

Keep this evidence to meet your record keeping obligations.

Determining land value

For duties purposes, easements or electricity encumbrances on land (voltage lines) are not considered encumbrances. However, they must be taken into account when determining the value of land. See the Duties Act 2001, sections 11(7) and 14(1).

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.