Change of trustee exemption (s.117) interactive help

Not liable for duty

Based on the information that you have provided, the transaction is not liable for duty and does not require an endorsement.

Your file reference:

Name:

Date:

Do not self assess

Based on your answers, you can't self assess this transaction under section 117 of the Duties Act.

Next steps

Send all relevant documents to us for assessment, including:

• any transfers
• your completed dutiable transaction statement (Form D2.2)
• an identity details annexure (if applicable).

Post the documents to:

Queensland Revenue Office
GPO Box 2593
BRISBANE QLD 4001

Your file reference:

Client name:

Transaction number:

Name:

Date:

Exempt

Based on the information that you have provided, the transaction is exempt under section 117 of the Duties Act.

Next steps

For audit purposes you must keep:

• a statutory declaration setting out the above information
• your completed dutiable transaction statement (Form D2.2)
• an identity details annexure (if applicable).

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Exempt

Based on the information that you have provided, the transaction is exempt under section 117 of the Duties Act.

Next steps

For audit purposes you must keep:

• a statutory declaration setting out the above information
• your completed dutiable transaction statement (Form D2.2)
• an identity details annexure (if applicable).

You must keep all records for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date: