Information requirements for transfer duty self assessors

When self assessing a transaction involving real property (e.g. homes, vacant land, business premises and apartments), you need to record additional identity, transaction and contact details to ensure taxpayers comply with Queensland and Commonwealth tax laws. This information will also ensure that we’re able to verify taxpayers’ identities.

We report this information to the Australian Taxation Office (ATO) for ongoing monitoring of foreign investment in Australia.

For transactions involving the transfer of real property, each non-Australian transferor and transferee must provide the following information if applicable.

Individuals	Non-individuals (e.g. companies and trusts)
Country of tax residence Nationality or citizenship Passport number & country of issue Visa number Visa subclass Visa expiry date Overseas identifier (e.g. tax ID number) FIRB application number Other overseas identifier (e.g. ID card)	Country of tax residence Country of formation or incorporation Overseas registration number (ABN/ACN equivalent) FIRB application number Other overseas identifier (other government registration number)

A non-Australian entity refers to:

• an individual who is not an Australian citizen (regardless of whether they’re a permanent resident)
• a company incorporated outside Australia
• a trust with a country of tax residence that isn’t Australia
• another body (e.g. body politic or corporation sole) formed outside Australia.

Responsibility for providing the information

Transferees are responsible for providing their additional information to you during the conveyancing process; it’s then your responsibility to provide this to us when entering the transaction in QRO Online. 

You aren’t responsible for the transferor’s information, as assessment and settlement won’t be affected if the transferor hasn’t provided the required information.

Read more about your obligations as a self assessor.

Use of personal information

Transferee and transferor personal information is collected under the Duties Act 2001, Land Tax Act 2010 and the Taxation Administration Act 2001 for the purposes of administering state revenue. It’s Queensland Revenue Office’s practice to disclose personal information to the ATO and other Australian state and territory revenue offices.