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Non-residential land - transfer by direction procedure

Follow this procedure to help you lodge a non-residential (commercial or rural) land transfer by direction transaction using OSRconnect.

Use our transfer by direction 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 Non-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 an 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. Answer the question (if applicable): Does this transaction also include a transfer(s) assessed under section 22?
    (Form 1 pursuant transfer)
  8. Answer the question (if applicable): Has duty 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 stage 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 (if applicable).
  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?

To add more properties, repeat steps 12 to 16.

  1. Select Transferors from the Document details list.
  2. Select the Transferor type from the drop-down list.
  3. Enter the transferor details.
  4. Answer the question: Is the transferor a non-Australian entity?
    If Yes, an identity details annexure is required.
  5. Click Add to register these details, then click Save.
  6. 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. Complete the transferee contact details.
  3. Click Add to register these details.

To add more transferees, repeat steps 27 to 32.

  1. Click Next.

You cannot claim a home, first home or first home vacant land concession on non-residential land transactions. If the property is part non-residential and part residential (and a concession is being claimed), you must use the transaction class 'transfer of residential land'.

  1. Answer the question: Is the consideration less than the unencumbered value?
    If Yes, you must assess on the evidence of value and keep a copy as part of your record keeping requirements.

Evidence of value is generally not required for transfers of leases where there is little or no consideration.

  1. Enter the Consideration / Unencumbered value of ENTIRE property, (whichever is higher) even if a partial interest is being acquired.

Include GST if it is payable in addition to the consideration.

  1. Answer the question: Is an exemption being claimed?
    If Yes, select the exemption type.
  2. Answer the question: Does this transaction form part of an arrangement that includes other dutiable transaction (Section 30)?
    If Yes, complete the remaining questions.
  3. Click Next.

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

  1. If duty has been paid on a previous option agreement related to this transaction, enter the duty amount.
  2. Enter the previous option agreement transaction number (if step 34 applies).
  3. 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 was owed at the time of lodgement, it will continue to accrue until the outstanding amount is paid.