Surrender of land interest - easements procedure

Follow this procedure to help you lodge a surrender of easement (Form 10) using OSRconnect.

Any deed or other instrument that accompanies the Form 10 (and details the surrender) should be stamped with the same endorsement as for the Form 10.

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 the transaction.
  1. You can enter your own reference (optional).
  2. Select the Transaction class depending on the land type applicable to the easement:
    • Transfer of non-residential land
    • Transfer of residential land.
  3. Select Surrender of land in QLD/Site area 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 10 is not accompanied by a deed.
    If Yes, answer the question Has duty been previously paid on this agreement? and complete the remaining questions.
  1. Click Next.

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

  1. Enter the details of the Servient tenement (the burdened lot) or Dominant tenement (the benefited lot).
  2. Enter the lot number in the Lot from field.
  3. Select the Plan type from the drop-down list.
  4. Enter the Plan number.
  5. Click Add to register these details.
  6. Answer the question: Is the property a residential off-the-plan purchase?
  7. Answer the question: Is the property a new building or residence?
  8. Select Transferors from the side menu.
  9. Select the Transferor type from the Document details list.
  10. Enter the transferor details.

The transferor for a surrender of easement is noted on the Form 10 as the grantee.

  1. Answer the question: Is the transferor a non-Australian entity?
    If Yes, an identity details annexure is required.
  2. Click Add to register these details.
  3. 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 18 to 22.

  1. Select Transferees from the Document details list.
  2. Answer the question: Are any of the transferor/s and transferee/s related?

Evidence of value is generally not required for a surrender of easement.

  1. Select the Transferee type and enter the name details.

The transferee for a surrender of easement is noted on the Form 10 as the grantor.

For individuals, the Date of birth must be entered.

  1. Enter the Interest acquired by the transferee as a fraction.
  2. Enter the grantor contact details as 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 25 to 29.

  1. Click Next.
  1. Answer the question: Is the consideration less than the unencumbered value of the property in this transaction?
    This is generally No for a surrender of easement.
  2. Answer the question: Is an exemption being claimed?
    This is generally No for a surrender of easement.
  3. Enter the consideration paid for the surrender in the Consideration/unencumbered value of ENTIRE property field.
  4. Answer No to the question: Does this transaction form part of an arrangement that includes other dutiable transactions (Section 30)?
  5. Click Next.
  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 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 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.