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New right acquisition - easements procedure

Follow this procedure to help you lodge a grant of a new easement using OSRconnect.

If the transaction is for the transfer of an existing easement, see the transfer of land interest procedure for instructions.

Use our easements 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 transaction.
  1. You can enter your own reference (optional).
  2. Select Acquisition of a new right as the Transaction class.
  3. Select Acquisition of new right as the Type of dutiable transaction.
  4. Select Land in Queensland as the Type of dutiable property from the drop-down list.
  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 extensions of time to lodge certain agreements (DA019.1) for more information.
  7. Answer the question: Is there an agreement in writing?
    This is for transactions evidenced, for example, by a deed, contract or agreement. If Yes, complete the remaining questions.
  8. Click Next.

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

  1. Enter 'Form 9 Easement' and details of the easement as shown on the Form 9 in the Detailed description of the property (other than land) field.

Detailed description of property entered into OSRconnect as described in step 11

Complete the lot and plan details. This is where you enter information about the servient tenement (the property over which the easement has been granted).

  1. Enter the lot number in the Lot from field.
  2. Select the Plan type from the drop-down list.
  3. Enter the Plan number.
  4. Answer the question: Is the property a residential off-the-plan purchase?
  5. Answer the question: Is the property a new building or residence?
  6. Click Add to register these details.
  7. Select Transferors from the Document details list.

For new easements, the grantor is the transferor.

  1. Select the Transferor type from the drop-down list.
  2. Enter the transferor details.
  3. Answer the question: Is the transferor a non-Australian entity?
    If Yes, an identity details annexure is required.
  4. Click Add to register these details.
  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.

To add more transferors, repeat steps 19 to 23.

  1. Select Transferees from the Document details list.

For new easements, the grantee is the transferee.

  1. Answer 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 name details.

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

  1. Enter the Interest acquired by the transferee as a fraction.
  2. Enter the transferee contact details.
  3. 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.
  4. Click Add to register these details.

To add more transferees, repeat steps 26 to 31.

  1. Click Next.
  1. Answer the question: Is the consideration less than the unencumbered value of the property included in this transaction?

Note: Evidence of value is generally not required for a grant of easement.

  1. Enter the Consideration/unencumbered value of the easement - this is generally the consideration paid for the grant of easement.
  2. Answer No to the question: Is an exemption being claimed?
  3. Answer the question: Does this transaction form part of an arrangement that includes other dutiable transactions (Section 30)?
    If Yes, complete the remaining questions.
  4. Click Next.

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

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