Lodging transactions as a self assessor

As a registered self assessor, you must lodge a dutiable transaction within 30 days of the date that liability for transfer duty arises. If a transaction is lodged and paid late, unpaid tax interest may apply.

In certain circumstances the lodgement date may be extended; for example, where a contract is conditional or is a relevant transfer agreement.

Read our public ruling on extensions of time to lodge an agreement transferring dutiable property (DA019.1) for more information.

No extension of time is available if a conditional agreement is submitted before it becomes unconditional—that is, payment will be due within 14 days of the lodgement date as normal.

Transaction numbers

Transaction numbers are automatically generated by QRO Online for each transaction.

You cannot reuse transaction numbers. If a transaction number has already been allocated and then cancelled, you cannot reuse that number.

Nil duty transactions

You must lodge all eligible transactions through QRO Online, including ‘nil’ duty and exempt transactions. These are transactions that are liable for duty, but no amount is payable because of an exemption or the dutiable value of the property is less than $5,000.

You only need to lodge a transaction online for nil duty transactions; you don’t need to post any documents to us.

Non-dutiable transactions

Non-dutiable transactions (NDTs) are transactions that aren’t liable for transfer duty (section 9 of the Duties Act 2001 explains what a dutiable transaction is).

Certain NDTs may be self assessed. The NDT toolkit explains which ones you can stamp and how to keep a record of them, as these won’t be lodged in QRO Online).

If you require any other non-dutiable document to be endorsed, you must send it to us—learn more about how to lodge documents for transfer duty. An adjudication fee may apply.

In other cases, you may have transactions that aren’t dutiable because the type of duty that applied to them has since been abolished (e.g. mortgage duty or lease duty). So unless the document contains a dutiable transaction, it does not need to be stamped.

Data entry standards

You should follow our data entry standards for QRO Online to avoid making common errors. You must complete all mandatory data fields (marked with a red asterisk), and party names (i.e. transferor and transferee) must be entered in full.

If you don’t provide all the required information when lodging a transaction, a requisition and reassessment may be necessary.

Also consider…

• Watch the lodging transactions webinar video.
• Get help with QRO Online.
• Read the transfer duty self assessors guide (SA1).
• See other self assessor guidelines.