Transfers to the state exemption (s.145) toolkit

As a registered self assessor, you must self assess a transaction involving a transfer or vesting of land to the State of Queensland for a:

• public purpose under the Acquisition of Land Act 1967
• community purpose under the Land Act 1994.

The state is usually represented by a government department or minister and does not include government-owned corporations.

Refer to Schedule 1 of the Acquisition of Land Act or the Land Act respectively to learn what constitutes a public or community purpose to qualify for this exemption.

Assessing a transfer to the state exemption

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 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.145 exemption trf to state for public/comm use from the Exemption type drop-down list.

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…

• Read the data entry standards for QRO Online.
• Get help with QRO Online.
• See endorsing examples if you are unsure how to stamp the documents.
• View the list of approved transactions for self assessors.
• Read the toolkit for the state transactions exemption.
• Find out about other transfer duty exemptions.