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.
- Cancelled agreements (Duties Act)
- Correcting a clerical error (Duties Act)
- Surrender of lease (Duties Act)
- 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
- Land 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.
Cancelled agreements (Duties Act)
If an agreement (contract) previously assessed for transfer duty is cancelled, an exemption may apply.
The exemption applies if you paid transfer duty on the agreement and it ends because:
- a party has breached it
- a condition was not fulfilled
- of frustration (circumstances beyond the parties’ control)
- the parties consent to end the agreement and there is no resale agreement.
How to claim
To claim an exemption, you need to apply for a reassessment of transfer duty.
You will need to provide:
- the original stamped documents
- statutory declaration from each party to the transaction
- a completed dutiable transaction statement (Form D2.2) indicating that you are claiming an s.115 exemption.
Read about common reasons for reassessment to find out more about claiming this exemption with a reassessment and what specific documents you may need to provide.
If the exemption applies, you will receive a refund of the duty paid (unless you have other liabilities to pay).
For more information, read:
- section 115 of the Duties Act 2001
- the public ruling on transfer duty—cancelled agreements (DA115.1).
Correcting a clerical error (Duties Act)
You may claim an exemption on a dutiable transaction to correct a clerical error if:
- no additional consideration
is paid or payable
- the beneficial interests in the property change only to the extent necessary to correct the error
- it’s not an error about the appropriateness of a transaction intended to achieve a particular legal result.
Clerical errors may be accidental, inaccurate descriptions (‘misdescriptions’) of:
- a party to the transaction
- the property
- the interest in a property.
Party error
Some clerical errors involve an accidental misdescription of a party to the transaction.
Arthur intends to transfer his property, Backacre, to Chris. By mistake, the incorrect transferee is noted on the transfer. As a result, Arthur transfers Backacre to Ben instead of Chris.
There are 2 ways to correct this error and both are exempt under section 152 of the Duties Act 2001.
- Ben signs a transfer of Backacre back to Arthur, and Arthur signs a transfer of Backacre to Chris. Both these transfers are exempt under section 152
- Ben signs a transfer of Backacre to Chris. This transfer is exempt under section 152.
Property error
Some clerical errors involve a misdescription of the property.
Gary intends to transfer his property, Frontacre, to Ellen, but his solicitor notes the incorrect real property description on the transfer. As a result, Gary transfers Backacre to Ellen instead of Frontacre.
To correct the error, Ellen transfers Backacre back to Gary, and Gary transfers Frontacre to Ellen.
Altogether, 3 transfers are made:
- Gary transfers Backacre to Ellen.
- Ellen transfers Backacre back to Gary.
- Gary transfers Frontacre to Ellen.
Gary and Ellen may claim an exemption on transfer 1 (section 152A) and transfer 2 (section 152).
Duty must be paid on transfer 3 (the intended transfer) because this was the intent of the original transfer, which was liable for duty.
If duty has previously been paid on transfer 1 and that transaction has been reassessed as exempt, the credit can be applied to transfer 3.
Interest error
Some clerical errors involve a misdescription of an interest in a property.
Dan intends to transfer a 10% share of his property, Backacre, to his wife, Betty. By mistake, the incorrect interest is noted on the transfer, resulting in Dan transferring a 1% share of Backacre to Betty.
Dan has evidence that he clearly intended to transfer 10% of the property, and duty was paid on the basis that 10% of the property was transferred.
The transfer is a clerical error, so another transfer to correct the error would be exempt under section 152.
Non-exempt errors
Errors that are not clerical, such as a change in circumstance or when a transaction doesn’t achieve a particular result, are not exempt from duty.
Alan decides to transfer part of his property to his wife, Barbara. Alan instructs his solicitor to transfer 50% of the property to Barbara, which is done.
Later, Alan gets advice that it would be better financially if Barbara had a 99% share of the property.
As Alan’s original intention was to transfer 50% of the property, no clerical error has occurred and the exemption doesn’t apply.
Carl decides to transfer part of his property to his wife, Dianne. Carl instructs his solicitor to transfer 50% of the property to Dianne, which is done.
Later, Carl gets advice that it would be better financially if Dianne held the share as trustee of the family trust.
As Carl’s original intention was to transfer 50% of the property to Dianne, no clerical error has occurred and the exemption doesn’t apply.
How to claim
To claim an exemption, you need to lodge:
- evidence that the original transfer was incorrect because of a clerical error
- a statutory declaration from each party to the transactions establishing that
- there has been a clerical error in a previous dutiable transaction (the defective transaction)
- the dutiable transaction to be considered for the exemption (the correcting transaction) has been entered into to correct the clerical error
- the correcting transaction is for the same property transferred by the defective transaction
- no additional consideration
is payable
- any change to the beneficial interest in the property is only to the extent necessary to correct the error
- a completed 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)
- the documents for the defective and correcting transactions
- a covering letter outlining the facts and circumstances of the error, your name, return address and a list of the documents lodged.
For more information, read:
- sections 152 and 152A of the Duties Act 2001
- the public ruling on correcting a clerical error (DA152.1)
- the public ruling on correcting a clerical error that is a misdescription of the property (DA152A.1).
You can also find out more about when transfer duty is reassessed.
Surrender of lease (Duties Act)
When you have a lease over land in Queensland, the lessor can grant you a new lease even when time remains on an existing lease. However, before you can enter into the new lease, you have to give up (surrender) the existing one.
You don’t pay duty on the surrender of a lease of land in Queensland if either:
- there is no premium, fine or other consideration
paid or payable for the surrender
- any premium, fine or other consideration paid or payable for the surrender is paid by the lessor.
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:
Mining and petroleum Acts
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)
- 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:
Land Act
You don’t pay transfer duty on certain dealings under the Land Act 1994. Exempt dealings include:
- grant in fee simple in trust of unallocated state land to be used for a community purpose
- grant in fee simple of land comprising ongoing leases for pastoral purposes
- transfers of certain pastoral leases.
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.