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

Land Act transactions exemption (s.136) toolkit

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    This toolkit brings together everything you need to know about self assessing transactions exempt from transfer duty under section 136 of the Duties Act 2001.

    An exemption under section 136 of the Duties Act applies to certain transactions made under the Land Act 1994.

    If you are a registered self assessor and have a transaction that this exemption will apply to, you must self assess it in QRO Online.

    Entitlement to the exemption is a question of fact—the instrument should have reference to the Land Act and express the purpose of the transaction.

    Exempt transactions include:

    • grants in fee simple in trust of unallocated state land to be used for a community purpose
    • grants in fee simple of land comprised of ongoing leases for pastoral purposes
    • transfers of certain pastoral leases
    • surrenders of land held in fee simple to the state
    • transfers or agreements to transfer of a road licence not exceeding $200.

    Assessing a Land Act transaction exemption

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

    How to lodge online

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

    • 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).
    • Select Yes to the question: Is an exemption being claimed?
    • Select s.136 (Exemption dealings under Land Act) from the Exemption type drop-down list.

    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

    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