Resumption of land toolkit

This toolkit brings together everything you need to know about using OSRconnect to self assess duty on the resumption of land.

The state and constructing authorities (e.g. local government and Energex) have the power to resume land.

A resumption of land involves a transfer of land from one party to another, and accordingly is a dutiable transaction that self assessors must assess and lodge online using OSRconnect.

Resumptions typically are evidenced in these documents:

Assessing a resumption of land

Compensation agreements and general requests to resume must be assessed separately in OSRconnect.

Form 14 general request

Generally, compensation will not have been agreed upon at the time of a resumption. Under these circumstances, the Form 14 general request to record a resumption can be assessed at nil duty on nil consideration, in line with section 11(1) of the Duties Act 2001.

Follow our step-by-step procedure for self assessing a Form 14 general request to record a resumption of land.

Compensation agreement

The compensation agreement is the agreement where compensation (for the resumption) has been determined. Transfer duty is calculated on the compensation amount noted in the agreement.

We also have a step-by-step procedure to help you self assess a compensation agreement.

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

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.