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

Non-residential land toolkit

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    As a registered self assessor, you must self assess any transfer of non–residential land (e.g. rural or commercial land) unless it is a transaction that you cannot self assess (e.g. nominee agreements or partitions).

    Assessing non–residential land transactions

    Here are some tips to help you self assess this type of transaction in QRO Online.

    How to lodge online

    You must complete all mandatory fields under each tab in QRO Online. Mandatory fields are marked with a red asterisk. There are some specific data entry requirements.

    • Select Transfer of non–residential land as the Transaction class.
    • In the Type of dutiable transaction drop–down list, select either:
      • Agreement to transfer dutiable property — for transactions evidenced by an agreement
      • Transfer of dutiable property — for transactions evidenced by a transfer only.
    • Select Land in Queensland as the Type of dutiable property.

    Non–Australian entity

    When a transaction includes real property, each transferor and transferee must declare whether they are a non–Australian entity.

    A non–Australian transferor or transferee must complete an identity details annexure.

    For transferors, an email is automatically generated through QRO Online when the transaction is lodged, asking the transferor to complete an online identity details annexure. Contact us for help if you cannot obtain the transferor’s email address.

    Transferees must complete an identity details annexure and you must enter these details in QRO Online.

    Transfer duty on GST

    If GST is payable under a contract as part of, or in addition to, the stated consideration, transfer duty is calculated on the total (including GST).

    Read the public ruling on transfer duty on dutiable transactions subject to GST (DA011.1) for more information.

    Related or associated party transactions

    You must get a valuation or other evidence of value where:

    • the transaction is between associated or related persons
    • there is no stated consideration for the transaction, or the consideration is far lower than the actual value of the property
    • the consideration cannot be determined when the liability for transfer duty arises.

    Keep this evidence to meet your record–keeping obligations.

    Determining land value

    For duties purposes, easements or electricity encumbrances on land (voltage lines) are not considered encumbrances. However, they must be taken into account when determining the value of land. Read the Duties Act 2001, sections 11(7) and 14(1).

    Records you need to keep

    For this type of transaction, you must keep a completed dutiable transaction statement (Form D2.2).

    For a transaction involving real property, you must keep the identity details annexure for each non–Australian transferee.

    Find out more about your record–keeping obligations.

    Also consider…

    Last updated: 10 November 2023