Transfer by direction toolkit
As a registered self assessor, you must self assess any transfer by direction that you are dealing with. This toolkit brings together everything you need to know about self assessing transfers by direction in OSRconnect.
Transfers by direction typically involve a sale between 3 parties - such as from party A to party B, and then a further sale to party C. In this case, there will be a contract of sale between A and B, and another between B and C, with one transfer from A to C.
The contracts are assessed as separate transactions, with the transfer being stamped pursuant to these documents.
Assessing a transfer by direction
Read step-by-step instructions for using OSRconnect to self assess transfers by direction in our:
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.
Endorsing a transfer by direction
If you are the self assessor for the second contract, you cannot endorse the transfer unless you have a copy of the first contract, which shows the initial duty paid.
We have endorsing examples that show you how to stamp your transfer by direction.
Records you need to keep
For this type of transaction, you must keep:
- a copy of the first endorsed contract on file
- a completed dutiable transaction statement (Form D2.2)
- an identity details annexure for each non-Australian transferee, if the transaction involves real property.
Find out more about your record keeping obligations.
- Last reviewed: 19 Mar 2019
- Last updated: 29 Sep 2017
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