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Correcting a clerical error exemption (s. 152) procedure

Follow this procedure to lodge a section 152 exemption claim using OSRconnect.

Use our interactive help to see if an exemption applies to this transaction. Read our correcting a clerical error 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. Complete the Transaction fields with the details of the correcting transaction.
  3. Click Next.

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

  1. Complete the property, transferor and transferee details.
  2. Answer the question: Is the property a residential off-the-plan purchase?
  3. Answer the question: Is the property a new building or residence?
  4. If the transaction includes real property, answer the question: Is the transferor a non-Australian entity?
    If Yes, an identity details annexure is required.
  5. 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.
  6. If the transaction includes real property, 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 Next.
  1. Answer the question: Is the consideration less than the unencumbered value of the property included in this transaction?
  2. Enter the Consideration / Unencumbered value of ENTIRE property as nil ($0.00) for an exemption claim.

Evidence of value is generally not required for an exemption.

  1. Select Yes to the question: Is an exemption being claimed?
  2. Select s.152 Exemption to correct clerical error in previous trans. 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 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 to review your data.
  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 by using the Filter & Search function in the Lodgement Obligations tab.
    • 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.