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Aggregated transactions (s.30)

Aggregated transactions (s.30) interactive help

Use this s.30 interactive help to determine if linked transactions should be aggregated for transfer duty purposes.

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Definitions

Where a number of dutiable transactions together form or give effect to essentially one arrangement, they should be aggregated under section 30 of the Duties Act 2001 as though they were a single transaction.

However, section 30 and section 31—regarding partitions—do not apply in any circumstances where there is an exchange of property.

Read the public ruling on the aggregation of dutiable transactions (DA030.1) for more information.

You can also refer to the toolkit for guidance.

Answer the following questions to determine if you should aggregate the transactions you are self assessing.

How many dutiable transactions are currently being assessed?

Dutiable transaction

A transaction that you enter into in Queensland where you’re likely to pay duty.

This can involve:

a transfer of dutiable property
an agreement for the transfer of dutiable property
a surrender of dutiable property in Queensland or a transferable site area
a vesting under a state or Commonwealth Act, or court order of dutiable property
a foreclosure of a mortgage over dutiable property
an acquisition of a new right on its creation, grant or issue
a partnership acquisition
the creation or termination of a trust of dutiable property
a trust acquisition or trust surrender.

Read section 9 of the Duties Act 2001 for more on transaction types.

One
More than one

For example, if you have one contract which is transferring 4 units, you are assessing 1 transaction. If you have 4 separate contracts, 1 for each unit, you are assessing 4 transactions.

How were the properties purchased?

By agreement or transfer
At auction (unconditional arrangement or contract)
At auction (conditional arrangement or contract)

‘Properties’ refers to blocks of land (with or without improvements) and any other dutiable property that was part of these dutiable transactions.

Did the purchasers execute (sign) the agreements—or transfers, if there are no agreements—on the same day?

‘Purchaser’ includes related persons and includes all transferees of dutiable property, including the grantees of rights.

Were the offers for all the properties made at the same time?

Yes
No
Some offers were made at the same time

That is, did the purchasers sign all documents (e.g. the PAMDA statements or the REIQ contracts) at the same time?

Did the purchasers receive a discount from the vendors for the transactions in consideration of other dutiable transactions entered into?

Are any transactions linked by conditions?

Yes, all
No, none
Some transactions are linked by conditions

For example, condition clauses making a contract subject to completion of another contract.

Were the transactions negotiated together before any documents were signed?

Yes, all
No, none
Some transactions were negotiated together

Will the purchasers use all the dutiable property together?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel in Queensland.

Read section 10 of the Duties Act 2001 for more on property types.

Yes
No
Some of the properties will be used together

For example, will the purchasers use the dutiable property as a common investment, to redevelop the properties or to sell the dutiable property together as an investment?

Will the purchasers use all the dutiable property together?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel in Queensland.

Read section 10 of the Duties Act 2001 for more on property types.

Yes
No
Some of the properties will be used together

For example, will the purchasers use the dutiable property as a common investment, to redevelop the properties or to sell the dutiable property together as an investment?

Will the purchasers use all the dutiable property together?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel in Queensland.

Read section 10 of the Duties Act 2001 for more on property types.

Yes
No
Some of the properties will be used together

For example, will the purchasers use the dutiable property as a common investment, to redevelop the properties or to sell the dutiable property together as an investment?

Did the purchasers intend to buy all the properties from the vendors before any documents were executed?

Yes
No
Some of the properties

Have the purchasers—or related persons—made similar purchases over an extended period?

Related person or relative

Transfer duty

Related persons are as follows regarding these entities:

2 individuals, if they are family members
2 corporations, if they are related bodies corporate (that is, one of the corporations is a subsidiary, holding company or subsidiary of a holding company of the other corporation)
individual and corporation, if the individual or a family member
- is a majority shareholder, director or secretary of the corporation
- is a majority shareholder, director or secretary of the corporation’s related body corporate (such as a holding company or a subsidiary)
- holds a majority interest in the corporation or related body corporate
individual and trustee, if
- the individual is a beneficiary of the trust
- a related person of the individual (that is, a family member or family company) is a beneficiary of the trust
corporation and trustee, if
- the corporation is a beneficiary of the trust
- a related person of the corporation is a beneficiary of the trust
2 trustees, if a person is a beneficiary of
- both trusts
- one trust and a related person is the beneficiary of the other trust
partners in a partnership, only for the purposes of additional foreign acquirer duty (AFAD).

‘Purchaser’ includes related persons and includes all transferees of dutiable property, including the grantees of rights. Consider a period of around 12 months when answering this question. Note: This timeframe should be used as a guide only. Individual circumstances will be considered if a longer period is involved.

Are any transactions linked by conditions?

Yes, all
No, none
Some transactions are linked by conditions

For example, condition clauses making a contract subject to completion of another contract.

Were the transactions negotiated together before any documents were executed?

Yes, all
No, none
Some transactions were negotiated together

Will the purchasers use the dutiable property of this transaction together with the property that was previously purchased?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel in Queensland.

Read section 10 of the Duties Act 2001 for more on property types.

Yes
No
Some of the properties will be used together

For example, will the purchasers use the dutiable property as a common investment, to redevelop the properties or to sell the dutiable property together as an investment?

Will the purchasers use the dutiable property of this transaction together with the property that was previously purchased?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel in Queensland.

Read section 10 of the Duties Act 2001 for more on property types.

Yes
No
Some of the properties will be used together

For example, will the purchasers use the dutiable property as a common investment, to redevelop the properties or to sell the dutiable property together as an investment?

Will the purchasers use the dutiable property of this transaction together with the property that was previously purchased?

Dutiable property

Property that is involved in a dutiable transaction in Queensland.

When you buy or sell dutiable property, you’re likely to pay duty. This can include:

land in Queensland
a transferable site area
an existing right
a Queensland business asset
a chattel in Queensland.

Read section 10 of the Duties Act 2001 for more on property types.

Yes
No
Some of the properties will be used together

For example, will the purchasers use the dutiable property as a common investment, to redevelop the properties or to sell the dutiable property together as an investment?

Did the purchasers plan or intend to buy the property—the subject of the current transaction—when they entered into the previous transactions?

Do not aggregate

Based on the information that you have provided, section 30 will not apply.

Next steps

Refer to Example 7 in the public ruling on the aggregation of dutiable transactions (DA030.1).

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:

Aggregate

Based on the information that you have provided, section 30 will apply.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to transactions that had offers made at the same time.

Answer these questions again for the remaining transactions.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to transactions for properties that will be used together.

Duty for the remaining transactions is separately payable on the higher of each transaction’s consideration or value.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to transactions that are linked by conditions.

Duty for the remaining transactions is separately payable on the higher of each transaction’s consideration or value.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions for properties that will be used together, and any other transactions linked to these by conditions.

Duty for any remaining transactions is separately payable on the higher of each transaction’s consideration or value.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions that were negotiated together.

Duty for the remaining transactions is separately payable on the higher of each transaction’s consideration or value.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions for properties that will be used together, and any other transactions that were negotiated together with these.

Duty for any remaining transactions is separately payable on the higher of each transaction’s consideration or value.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Do not aggregate

Based on the information that you have provided, section 30 will not apply.

Duty is separately payable on the higher of each transaction’s consideration or value.

Next steps

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:

Aggregate

Based on the information that you have provided, section 30 will apply to the transactions for properties that the purchasers intended to buy before any documents were signed.

Duty for the remaining transactions is separately payable on the higher of each transaction’s consideration or value.

Next steps

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

For more information, read about:

assessing multiple transactions (aggregation)
complaints and objections.

Your file reference:

Client name:

Transaction number:

Name:

Date:

Last updated: 27 November 2024

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Transfer duty
Self assessors
Businesses, trusts and investors
Insurance duty
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Private rulings for duties
Public rulings and practice directions
Payment options
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