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

Transfers to the state exemption (s.145) toolkit

Use this toolkit to help you assess transfer duty on transactions involving a transfer or vesting of land to the State of Queensland.

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    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:

    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

    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: 17 July 2024