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Transfer of land interest - easements procedure

Follow this procedure to lodge a transfer of an existing easement over land in Queensland using OSRconnect.

If the transaction is for the grant of a new easement, see the procedure for the grant of an easement 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 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 the applicable Type of dutiable transaction; for example:
    • Agreement - for agreements, deeds
    • Transfer - 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, note 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: Is there an agreement in writing?
    For transfers, note if there is an agreement in writing (a deed, contract or other agreement that accompanies the transfer).
  8. For agreements, note if a pursuant transfer (assessable under section 22(2) of the Duties Act 2001) accompanies the transaction.
  9. Click Next.

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

  1. Complete the Property section.
    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?

To add more properties, repeat steps 13 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.
  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?
  3. Select the Transferee type from the drop-down list.
  4. Enter the transferee details.

Note: You need to include 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. Complete 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 27 to 32.

  1. Click Next.
  1. Answer the question: Is the consideration less than the unencumbered value?
    If Yes, you must hold evidence of value on file.
  2. Enter the consideration paid for the easement transfer in the Consideration/Unencumbered value of ENTIRE property field.
  3. Answer the question: Is an exemption being claimed?
  4. Answer the question: Does this transaction form part of an arrangement that includes other dutiable transactions (Section 30)?
    If Yes, complete the remaining questions.
  5. Click Next.

The amount of duty payable is calculated, 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.