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

Resumption of land toolkit

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    This toolkit brings together everything you need to know about using QRO Online to self assess duty on a transaction involving the resumption of land.

    The state and constructing authorities (e.g. local government and Energex) have the power to resume land.

    A resumption of land involves a transfer of land from one party to another, and accordingly is a dutiable transaction that self assessors must assess in QRO Online.

    Resumptions typically are evidenced in these documents:

    Assessing a resumption of land

    Compensation agreements and general requests to resume land must be assessed separately in QRO Online. Here are some tips to help you self assess these types of transactions.

    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, depending on the type of transaction.

    Form 14 general request

    Generally, compensation will not have been agreed upon at the time of a resumption. Under these circumstances, the Form 14 general request to record a resumption can be assessed at nil duty on nil consideration, in line with section 11(1) of the Duties Act 2001.

    • The Transaction class is determined by the end use of the land being resumed. For example, if the land will be applied to road works, use Transfer of non-residential land.
    • Select Vesting of dutiable property as the Type of dutiable transaction.
    • Select Land in Queensland as the Type of dutiable property.
    • Answer Yes to the question: Is the consideration for this transaction less than the unencumbered value of the property included in this transaction?
    • Enter the unencumbered value of 100% interest in property if known; if unknown, enter $0.00 (nil).

    Duty will be calculated on the consideration when the compensation agreement is assessed.

    Compensation agreement

    The compensation agreement is the agreement where compensation (for the resumption) has been determined. Transfer duty is calculated on the compensation amount noted in the agreement. The parties will have previously entered into a Form 14 general request to register the resumption.

    • The Transaction class is determined by the end use of the land being resumed. For example, if the land will be applied to road works, use Transfer of non-residential land.
    • Select Vesting of dutiable property as the Type of dutiable transaction.
    • 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.

    Records you need to keep

    You must keep a completed dutiable transaction statement (Form D2.2) for this type of transaction.

    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: 16 March 2023