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

Key dates for lodging electronic conveyancing transactions

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    When you are using electronic conveyancing to lodge and pay duty transactions, there are key dates that apply to both relevant transfer agreements and ELN lodgements. It’s important you understand the dates and when unpaid tax interest (UTI) will apply

    Explanations of dates

    Transaction or document date

    The transaction or document date for:

    • a relevant transfer agreement is the date of the contract or agreement
    • an ELN lodgement is the date the transfer was executed.

    Unconditional date

    This is the date a contract or agreement becomes unconditional. You  enter an unconditional date if the parties do not have control over an event (e.g. finance, pest inspection) and only if they have done their best to secure the event.

    The public ruling on the time to lodge certain agreements (DA019.1) has examples of when an extension may be granted.

    The unconditional date does not apply to ELN lodgements.

    Lodgement due date

    • Relevant transfer agreements must be lodged within 60 days of the transaction or document date, or 30 days of the unconditional date, whichever is later.
    • ELN lodgements must be lodged within 30 days of the transaction or document date.

    Actual lodgement date

    This is the date you submit the transaction in QRO Online.

    Payment due date

    You must pay within 14 days after the actual lodgement date. For example, if you are paying by cheque, it must be received by the Commissioner of State Revenue by the payment due date.

    We will take debt recovery action if payment is not made on time.

    Unpaid tax interest start date

    The unpaid tax interest (UTI) start date is the date that the transaction starts accruing UTI. It is usually the day after the payment due date but will be earlier if the transaction is lodged late.

    Relevant transfer agreements

    To avoid UTI, a relevant transfer agreement must be lodged on or before the lodgement due date and payment made within 14 days from the actual lodgement date. If your client has paid us directly, go to QRO Online to make sure the full payment has been made.

    If UTI is applied, it will accrue until full payment has been made.

    A relevant agreement can be endorsed once the duty and any UTI has been paid. The transfer will be endorsed electronically.

    These examples demonstrate when UTI will apply.

    Examples of relevant transfer agreements and UTI

    An unconditional agreement is executed on 1 March. It is lodged in QRO Online on 30 April, which is also the lodgement due date (60 days after the document date).

    Payment is due 14 days after the transaction was lodged. The UTI start date is 15 May (the day after payment due date).

    Document date 1 March
    Lodgement due date 60 days after document date 30 April
    Actual lodgement date 30 April
    Payment due date 14 days after actual lodgement date 14 May
    UTI start date 15 May

    A conditional agreement is executed on 1 March and became unconditional on 15 April. The lodgement due date is the later of:

    • 60 days after the document date (30 April)

    or

    • 30 days after the unconditional date (15 May).

    The transaction was lodged on 15 May (the actual lodgement date). Payment is due 14 days after the actual lodgement date. The UTI start date is 30 May (the day after the payment due date).

    Document date 1 March
    Unconditional date 15 April
    Lodgement due date Later of:

    • 60 days after document date
    • or
    • 30 days after unconditional date
    15 May
    Actual lodgement date 15 May
    Payment due date 14 days after actual lodgement date 29 May
    UTI start date 30 May

    An unconditional agreement is executed on 1 March. Lodgement is due in QRO Online on 30 April (60 days after the document date).

    The transaction is lodged late on 10 May (the actual lodgement date). Payment is due on 24 May (14 days after the actual lodgement date).

    The UTI start date is 15 May.

    UTI starts accruing before the payment due date because the transaction was lodged late. Interest will be charged if the duty is not paid by 14 May.

    Document date 1 March
    Lodgement due date 60 days after document date 30 April
    Actual lodgement date 10 May
    UTI start date 15 May
    Payment due date 14 days after actual lodgement date 24 May

    An unconditional agreement is executed on 1 March. Lodgement is due in QRO Online on 30 April (60 days after the document date).

    The transaction is lodged late on 24 May (the actual lodgement date). Payment is due on 7 June (14 days after the actual lodgement date).

    The UTI start date is 15 May.

    Interest will be included in the assessment because the UTI start date is before the actual lodgement date.

    Document date 1 March
    Lodgement due date 60 days after document date 30 April
    UTI start date 15 May
    Actual lodgement date 24 May
    Payment due date 14 days after actual lodgement date 7 June

    An unconditional agreement is executed on 1 March. It is due to be lodged in QRO Online on 30 April (60 days after the document date). It is lodged early on 5 March (the actual lodgement date).

    Payment is due 14 days after the transaction was lodged. The UTI start date is 20 March (the day after payment due date) because the transaction was lodged early.

    Document date 1 March
    Actual lodgement date 5 March
    Payment due date 14 days after actual lodgement date 19 March
    UTI start date 20 March
    Lodgement due date 60 days after document date 30 April

    ELN lodgements

    To avoid UTI, an ELN lodgement must be lodged on or before the lodgement due date and payment made within 14 days from the actual lodgement date. If your client has paid us directly, go to QRO Online to make sure the full payment has been made.

    If UTI is applied, it will accrue until full payment is made.

    These examples demonstrate when UTI will apply.

    Examples of ELN lodgements and UTI

    A transfer is executed on 1 March. It is lodged in QRO Online on 31 March, which is also the lodgement due date (30 days after the document date).

    Payment is due 14 days after the transaction was lodged. The UTI start date is 15 April (the day after payment due date).

    Document date 1 March
    Lodgement due date 30 days after the document date 31 March
    Actual lodgement date 31 March
    Payment due date 14 days after the actual lodgement date 14 April
    UTI start date 15 April

    A transfer is executed on 1 March. Lodgement is due in QRO Online on 31 March (30 days after the document date).

    The transaction is lodged late on 10 April (the actual lodgement date). Payment is due on 24 April (14 days after the actual lodgement date).

    The UTI start date is 15 April.

    UTI starts accruing before the payment due date because the transaction was lodged late. Interest will be charged if the duty is not paid by 14 April.

    Document date 1 March
    Lodgement due date 30 days after document date 31 March
    Actual lodgement date 10 April
    UTI start date 15 April
    Payment due date 14 days after the actual lodgement date 24 April

    A transfer is executed on 1 March. Lodgement is due in QRO Online on 31 March (30 days after the document date).

    The transaction is lodged late on 24 April (the actual lodgement date). Payment is due on 8 May (14 days after the actual lodgement date).

    The UTI start date is 15 April.

    Interest will be included in the assessment because the UTI start date is before the actual lodgement date.

    Document date 1 March
    Lodgement due date 30 days after document date 31 March
    UTI start date 15 April
    Actual lodgement date 24 April
    Payment due date 14 days after the actual lodgement date 8 May

    A transfer is executed on 1 March. It is due to be lodged in QRO Online on 31 March (30 days after the document date). It is lodged early on 5 March (the actual lodgement date).

    Payment is due 14 days after the transaction was lodged. The UTI start date is 20 March (the day after payment due date) because the transaction was lodged early.

    Document date 1 March
    Actual lodgement date 5 March
    Payment due date 14 days after actual lodgement date 19 March
    UTI start date 20 March
    Lodgement due date 30 days after document date 31 March
    Last updated: 21 September 2023