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Section 151 exemption procedure - residential land only

Follow this procedure to enter a section 151 exemption claim using OSRconnect.

If your transaction includes a non-residential component, follow the section 151 exemption procedure - including non-residential land.

See our particular residences exemption toolkit for more information.

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. Select Transfer of dutiable property as the Type of dutiable transaction.
  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. Answer the question: Is there an agreement in writing?
    Select No if the Form 1 Transfer is not accompanied by an agreement.
    If Yes, answer the question: Has duty been previously paid on this agreement? Complete the remaining questions.
  7. Click Next.

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

  1. Enter the lot number in the Lot from field.
  2. Select the Plan type from the list.
  3. Enter the Plan number.
  4. Click Add to register these details.
  5. Answer the question: Is the property a residential off-the-plan purchase?
  6. Answer the question: Is the property a new building or residence?
  7. Select Transferors from the Document details list.
  8. Select the Transferor type from the drop-down list.
  9. Enter the transferor name.
  10. Answer the question: Is the transferor a non-Australian entity?
    If Yes, an identity details annexure is required.
  11. Click Add to register details
  12. 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.
  13. Select Transferees from the Document details list.

You must enter both transferees with equal shares to obtain the section 151 exemption.

  1. Answer Yes to the question: Are any of the transferor/s and transferee/s related?
  2. Select the Transferee type from the drop-down list.
  3. Enter the transferee details.
  4. Enter the Interest acquired by the transferee as ½.
  5. Enter the transferee contact details.
  6. 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.
  7. Click Add to register these details.
  8. Complete steps 24 to 29 for the second transferee.
  9. Click Next.
  1. Answer Yes to the question: Is the consideration less than the unencumbered value of the property in this transaction?
  2. Enter the Consideration / Unencumbered value of ENTIRE property as $0.00. (This is nil for an exemption claim.)

Evidence of value is not required for a claim under section 151.

  1. Answer Yes to the question: Is an exemption being claimed?
  2. Select s. 151 Exemption particular residences from the Exemption type drop-down list.
  3. Answer No to the question: Does this transaction form part of an arrangement that includes other dutiable transactions (Section 30)?
  4. Click Next.

The duty is calculated as $0.00 for an exemption claim.

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

A transaction number is created, and the transaction is saved in draft.

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