Other transfer duty exemptions

Find out if you’re eligible for a transfer (stamp) duty exemption under the Duties Act and other legislation, and how to claim an exemption.

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Other exemptions pages

Exemptions from transfer (stamp) duty apply to various types of transactions involving particular dutiable property , or transactions under particular Acts:

Mining and petroleum Acts
Art unions (Duties Act)
Particular chattels (Duties Act)
Transfer to state for public or community purpose (Duties Act)
Native title claims—Indigenous land use agreement (Duties Act)
South Bank Corporation Act
Aboriginal and Torres Strait Islander Land Acts
Industrial Relations Act
Retirement Villages Act
Small business restructures (Duties Act)
Distribution of property to a beneficiary (Duties Act)
Corporate reconstruction exemption (Duties Act).

There are no additional exemptions or concessions for seniors card or pensioner concession card holders.

Although the following transactions are exempt from duty, they must still be assessed and stamped.

If you are a transfer duty self assessor, you can view a list of all self-assessed transactions, concessions and exemptions, and their related toolkits.

Mining and petroleum Acts

You don’t pay transfer duty on the initial grant of a resource authority. However, a transaction involving an existing resource authority is subject to transfer duty.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
a dutiable transaction statement (Form D2.2)
a covering letter outlining the documents you have lodged, your name and return address.

For more information, read:

Art unions (Duties Act)

You don’t pay duty on the transfer of property to:

a charitable institution—if the property is to be used as a prize in an art union that the charitable institution is conducting
the winner of a prize in the art union.

See Division 2 of the Charitable and Non-Profit Gaming Act 1999 for more information about art unions.

Note: The charitable institution must not be a religious body.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
a dutiable transaction statement (Form D2.2)
an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
a covering letter outlining the documents you have lodged, your name and return address.

For more information, read:

Particular chattels (Duties Act)

You don’t pay duty on the transfer of the following chattels taken under a statutory licence, profit à prendre (i.e. a right to take something from land that someone else owns), share-farming agreement or other similar arrangement:

standing timber
gas, petroleum or mineral
gravel, rock, stone, sand, clay, earth or soil
primary produce
fish or livestock
water.

However, the granting or transfer of a profit à prendre is a dutiable transaction.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
a dutiable transaction statement (Form D2.2)
a covering letter outlining the documents you have lodged, your name and return address.

For more information, read:

Transfer to state for public or community purpose (Duties Act)

You don’t pay duty on transfers of land to the Queensland Government for a:

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

Local authorities (councils) and government-owned corporations aren’t covered by this exemption.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
a dutiable transaction statement (Form D2.2)
an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
a covering letter outlining the documents you have lodged, your name and return address.

For more information, read:

Native title claims—Indigenous land use agreement (Duties Act)

You don’t pay duty on a transfer of, or an agreement to transfer, land under an Indigenous land use agreement (ILUA) if:

the transaction is an exchange for the surrender of native title rights and interests under the Native Title Act 1993 (Cwlth) for an area of land to which the ILUA relates
the transferee or acquirer will use the land mainly for residential or traditional purposes within 6 months of possession (start date), excluding use for a commercial purpose (e.g. selling land, leasing land or operating a business)
the land will be used for approved purposes for at least 12 months from the start date (duration period).

Note: We may give notice to the transferee or acquirer that we’ve extended the start date.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
a native title claim statutory declaration
a covering letter outlining the documents you have lodged, your name and return address.

You must tell us within 28 days if the land is no longer used for exempt purposes within the duration period.

For more information, read:

South Bank Corporation Act

You don’t pay duty on certain transfers of property for which no fee or charge is payable under the South Bank Corporation Act 1989.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
a dutiable transaction statement (Form D2.2)
an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
a covering letter outlining the documents you have lodged, your name and return address.

For more information, read:

Aboriginal and Torres Strait Islander Land Acts

You don’t pay transfer duty on certain transactions under the Aboriginal Land Act 1991 or Torres Strait Islander Land Act 1991 (e.g. on the issue of a deed of grant in fee simple under the Torres Strait Island Land Act).

See section 131 of the Duties Act 2001 for more information.

Industrial Relations Act

You don’t pay transfer duty on the following transactions made under the Industrial Relations Act 2016:

vesting of property in an industrial organisation
transfer of dutiable property from trustees of an industrial organisation to the organisation itself.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
a dutiable transaction statement (Form D2.2)
an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
a covering letter outlining the documents you have lodged, your name and return address.

For more information, read:

Retirement Villages Act

As a retirement village operator, you may be required to purchase an unsold unit in your village.

You don’t pay transfer duty if the purchase is a mandatory buyback under section 63A of the Retirement Villages Act 1999.

How to claim

To claim an exemption, you need to lodge:

your transaction documents
a dutiable transaction statement (Form D2.2
an identity details annexure for each non-Australian transferor and transferee, when transferring real property (e.g. homes, apartments, business premises and vacant land)
a covering letter outlining the documents you have lodged, your name and return address.

For more information, read:

section 141A of the Duties Act 2001
lodging and stamping documents.

Small business restructures (Duties Act)

A duty exemption is available for small business owners who restructure their business by transferring assets from a sole trader, partnership or discretionary trust structure to a company structure.

Read the eligibility criteria and learn how to apply for the exemption for small business restructures.

Distribution of property to a beneficiary (Duties Act)

You may be able to claim a duty exemption when dutiable property is distributed to a beneficiary of a trust.

Learn when the exemption applies to a distribution of property to a beneficiary.

Corporate reconstruction exemption (Duties Act)

A duty exemption is available for some transactions between group companies.

Find out which transactions are eligible, how to apply and your obligations if you are granted a corporate reconstruction exemption.

Also consider…

Find out about these transfer duty exemptions:

Last updated: 9 December 2025