Transfer of AFAD residential land procedure

Follow this procedure to help you lodge a residential land transaction that includes additional foreign acquirer duty (AFAD) using OSRconnect.

Use our interactive help to see if AFAD applies to your transaction. Read our AFAD residential land concession toolkit for more information.

All concession details must match the client's declaration on their concession claim form.

Transfers assessed as pursuant to the agreement under section 22 of the Duties Act 2001 (PDF, 2.2MB) are stamped with the same endorsement as the contract. Do not enter these transfers separately into OSRconnect.

Note: The fields marked with an asterisk (*) are mandatory.

On the Lodgement Obligations tab:

  1. Select Transfer Duty from the Create return/transaction drop-down list.
  2. Select Create to start the transaction.
  1. You can enter your own reference (optional).
  2. Select Transfer of Residential Land as the Transaction Class.
  3. In the Type of dutiable transaction drop-down list, select either:
    • Agreement to transfer dutiable property - for transactions evidenced by a contract or agreement.
    • Transfer of dutiable property - for transactions evidenced by a transfer only.
  4. Select Land in Queensland as the Type of dutiable property.
  5. Enter the Transaction/Document date using the calendar or text field (dd/mm/yyyy).
  6. For agreements, enter the Unconditional date - the date when the last allowable contract condition was satisfied (if applicable).
    Read the public ruling on extension of time to lodge certain agreements (DA019.1) for more information.
  7. Note if the transaction includes a Form 1 Transfer assessed under section 22 (a pursuant transfer).
  8. Note if duty has been previously paid on this agreement.
    If the answer is Yes, complete the remaining questions.
  9. Click Next.

The Property section will display first. Make sure you complete this page following our data entry standards.

  1. Enter the lot number in the Lot from field.

Use the Lot to field only when entering multiple consecutive lots on the same plan.

  1. Select the Plan type from the drop-down list.
  2. Enter the Plan number.
  3. Enter the Title reference.
  4. Click Add to register the details.

To add more properties, repeat steps 12 to 16.

  1. Answer the question: Is the property a residential off-the-plan purchase?
  2. Answer the question: Is the property a new building or residence?
  3. Select Transferors from the Document details list.
  4. Select the Transferor type from the drop-down list.
  5. Enter the transferor details.
  6. Answer the question: Is the transferor a non-Australian entity?
    If Yes, an identity details annexure is required.
  7. Click Add to register the details.
  8. Select Email next to the non-Australian transferor’s name. If you are unable to obtain the email address for the transferor, contact the Office of State Revenue immediately.

To add more transferors, repeat steps 20 to 24.

  1. Select Transferees from the Document details list.
  2. Answer the question: Are any of the transferor/s and transferee/s related?
    If Yes, you must hold evidence of value on file.
  3. Select the Transferee type from the drop-down list.
  4. Enter the transferee details.
  5. Answer the question: Is the transferee a non-Australian entity?
    If Yes, the non-Australian transferee must complete an identity details annexure and these details must be recorded in OSRconnect.

You need to enter an ABN, ACN or ARBN for a company, and a date of birth for an individual.

  1. Enter the Interest acquired by the transferee as a fraction.
  2. Select the Concession type from the drop-down list.
    If there is no concession, leave the field as Select…
  3. Answer the question: Is the transferee a foreign person?
    If no concession is being claimed, a Form D2.2 must be completed and kept on file.
  4. Answer the question: Is the transferee an agent for a principal?
  5. Answer the question: Is the principal a foreign person?
  6. Complete the transferee contact details.
  7. Select the Transfer date (usually the settlement date).
    This field and the Occupation date field appear for concession claims only.
  8. Select the Occupation date as declared on your client's Form D2.1.
    For a first home vacant land claim (Form D2.7), enter the transfer date plus 2 years.
  9. Click Add to register the details.

To add more transferees, repeat steps 27 to 38.

  1. Click Next.
  1. Answer the question: Is the consideration less than the unencumbered value of the property included in this transaction?
    If Yes, you must hold evidence of value on file and assess duty on the unencumbered value.
  2. Enter the Consideration / Unencumbered value of ENTIRE property, even if a partial interest is being acquired (including chattels).
  3. Enter the Value of any non-residential property where the property contains a non-residential component (e.g. a dwelling with shop attached).
  4. Answer the question: Is or will the land be AFAD residential land? Read the public ruling on AFAD residential land (DA232.1) for more information.
    If Yes, enter the Value of the AFAD land including chattels, regardless of the interest the foreign person is acquiring.
  5. Answer the question: Is an exemption being claimed?
  6. If applicable, answer the question: Is the acquisition wholly or partly by way of gift?
    This question displays when first home or first home vacant land concession claims are selected.
  7. Answer the question: Does this transaction form part of an arrangement that includes other dutiable transactions (Section 30)?
    If Yes, complete the remaining questions.
  8. Click Next.

The amount of duty payable, including AFAD, is displayed with interest (if applicable).

  1. Click Save to validate your data.
    The status message advises of any errors in the form.

A transaction number is created, and the transaction is saved in draft. (The transaction number will be displayed in a pop-up box that you can then close by clicking the X button.)

  1. Click Summary.
  2. Click Print for a hard copy.
  3. Click the X to close the summary.
  4. Click Next.
  1. Enter your full Name and contact details.
  2. Check the box to complete your acknowledgement.
  3. Click either:
    • Submit to lodge this transaction - you can then view this in Payment Obligations.
    • Save to save this transaction as a draft (click the X to close) - you can then view this in Lodgement Obligations.

You must lodge (submit) the transaction within 30 days of the liability date to avoid unpaid tax interest (UTI). Transactions with a liability amount owing must be paid within 14 days of being lodged.

If UTI is owed at the time of lodgement, it will continue to accrue until the outstanding amount is paid.