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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Aggregated transactions (s.30) interactive help

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.


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. Read the definition of dutiable transactions.
Last updated: 16 March 2023