Transfer of mortgage toolkit

Transfers of Queensland mortgages are dutiable transactions, and registered self assessors must assess them in OSRconnect.

This toolkit brings together everything you need to know about self assessing duty on the transfer of a mortgage.

A mortgage is an existing right under the Duties Act 2001. The transfer of a mortgage, including the debt secured by the mortgage, is assessed as the transfer of an existing right.

A concessional rate of duty ($5) applies to the transfer of a mortgage that is solely over land in Queensland.

Read the public ruling on the concessional duty on a transfer of mortgage (DA024.1) to find out more.

Assessing a transfer of a mortgage

Use our step-by-step procedure to find out how to assess duty on the transfer of a mortgage.

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

Records you need to keep

For this type of transaction, you must keep a completed dutiable transaction statement (Form D2.2).

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.