Duties

The Office of State Revenue administers 5 different types of duty under the Duties Act 2001.

  • Transfer duty

    When you buy or transfer property in Queensland, you may have to pay transfer duty (previously referred to as stamp duty).

    Transfer duty is calculated on either the consideration paid or the value of the property, whichever is greater.

    Use our transfer duty estimator or see the rates of transfer duty to get an idea of how much you will pay. You might also be eligible for a concession or exemption.

    Transfer duty may also apply to other transactions involving business assets, partnerships and trusts.

    If you are a transfer duty self assessor, use our toolkits to help you lodge transactions using OSRconnect.

  • Landholder duty

    A landholder is a corporation or listed unit trust that has land-holdings in Queensland with an unencumbered value of $2 million or more. Landholder duty applies to relevant acquisitions in private or public landholders made on or after 1 July 2011.

    Calculating landholder duty is different for public landholders and private landholders, and there are circumstances where landholder duty may be reduced or not imposed. Some exemptions are available.

  • Corporate trustee duty

    If you acquire shares in corporations that hold property on trust for a discretionary trust, you may have to pay corporate trustee duty.

    Corporate trustee duty is calculated using the transfer duty rate when you make a relevant acquisition. Some exemptions are available.

  • Vehicle registration duty

    You may have to pay vehicle registration duty when registering or transferring the registration of a vehicle (excluding caravans, trailers and boats).

    Vehicle registration duty is based on the dutiable value and type of your vehicle. Find out if you can claim an exemption.

  • Insurance duty

    Insurance duty is charged on general, life and accident insurance. Exemptions may apply in certain circumstances. Some premiums may be apportioned. As an insurer conducting business in Queensland, you must register as a self assessor and lodge an insurance duty return every month.

Public rulings for duties

Public rulings set out the Commissioner’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.

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Number Name Description Type
DA000.1.3 Private rulings on unexecuted instruments or proposed transactions

Private rulings—outlines the terms on which the Commissioner will provide a private ruling on unexecuted instruments or proposed transactions

General
DA000.2.6 Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001

Self assessors—outlines the rights and obligations of self assessors under the Duties Act 2001 and the Taxation Administration Act 2001

Registered self assessors
DA000.3.3 Securitisation transactions

Securities—clarifies the treatment of certain securitisation transactions in relation to mortgage-backed securities and asset-backed securities

General
DA000.4.1 Duty implications of dealings with water entitlements issued under the Water Act 2000

Dutiable transactions—outlines the transfer duty implications of various dealings with water entitlements

Transfer duty
DA000.5.4 Securities—recognised stock exchange—stapled securities

Securities—outlines the Commissioner’s view of the application of the Duties Act 2001 to transactions involving stapled securities

General
DA000.8.1 Mergers, acquisitions and transfers of assets of financial institutions

Dutiable transactions—outlines the administrative arrangement that provides ex gratia relief from transfer duty on certain dutiable transactions arising from mergers, acquisitions and transfers of assets of financial institutions, subject to certain conditions.

General
DA000.10.1 Relief for trust acquisitions, trust surrenders & partnership acquisitions

Ex gratia relief—outlines the circumstances where ex gratia relief may be provided for certain dutiable transactions involving trust or partnership interests

Transfer duty
DA000.11.2 Reassessment of transfer duty—withdrawal of a home or first home concession

Concessions—clarifies who will be issued a reassessment if one or more taxpayers claim a concession but fail to meet the requirements

Reassessment
DA000.12.2 Transfer duty—exemption for farm-in transactions in the resources section

Exemptions—withdraws the ruling outlining the terms of an administrative arrangement providing an exemption from transfer duty for certain transactions in the resources sector

General
DA009.1.1 Surrender of an option to purchase land

Dutiable transactions—clarifies whether transfer duty is imposed on a surrender of an option to purchase land in Queensland

Transfer duty
DA010.1.1 Right to income from dutiable property

Dutiable property—clarifies the circumstances where a transaction relating to an existing right to the income from dutiable property will be dutiable

Transfer duty
DA010.2.1 Transfers of secured and unsecured debts

Dutiable property—clarifies the circumstances under which a transfer, or agreement for the transfer, of secured and unsecured debts will be dutiable

Transfer duty
DA011.1.1 Transfer duty on dutiable transactions subject to GST

Dutiable value—clarifies how transfer duty is imposed on dutiable transactions that attract GST 

Transfer duty
DA011.2.1 Distinguishing between rent and premium

Dutiable value—provides guidelines to assist in determining whether an up-front payment for a lease of land in Queensland is a premium or rent 

Transfer duty
DA012.1.1 Amounts payable by a purchaser under a special condition of an agreement

Consideration—provides examples of amounts payable by a purchaser under a special condition of an agreement for the transfer of dutiable property that would be included in the consideration under s.12 of the Duties Act 2001 

Transfer duty
DA012.2.2 Transfer duty on transfers of crown leases that can be converted to freehold

Dutiable value of transfers and agreements for the transfer of crown leases that can be converted to freehold

Transfer duty
DA016.1.1 Liability for transfer duty in relation to a transfer of dutiable property

Liability—clarifies when liability for transfer duty arises in relation to a transfer of dutiable property only executed by the transferor and the circumstances in which a transfer will not be assessed 

Transfer duty
DA016.2.1 Form 1 Transfer signed under a power of attorney

Liability—clarifies whether a Form 1 Transfer signed by an attorney on behalf of the transferor under the authority of a power of attorney will be assessed for transfer duty 

Transfer duty
DA019.1.3 Extension of time to lodge certain agreements transferring dutiable property

Lodgement requirements—outlines when the Commissioner may grant an extension of time to lodge an agreement for the transfer of dutiable property

Transfer duty
DA022.1.1 Nominee agreements—under an agency relationship

Nominee agreements—outlines the evidence required for the Commissioner to be satisfied that a purchaser was acting as an agent for a principal when entering into an agreement for the transfer of dutiable property 

Transfer duty
DA024.1.1 Concessional ($5) duty on a transfer of mortgage

Mortgage transfer—clarifies the meaning of ‘solely over land in Queensland’ and outlines how transfer duty will be charged if more than one mortgage is transferred in one transaction 

Concessions
DA030.1.2 Transfer duty—aggregation of dutiable transactions

Aggregation—provides examples of how the aggregation provision in s.30 of the Duties Act 2001 applies to common real estate transactions

Transfer duty
DA035.1.1 Business assets—residence of a company

Queensland business assets—examines where a company is considered to reside for the purposes of determining whether a debt of a business is a Queensland business asset 

Transfer duty
DA061.1.1 Public unit trusts—related person's interest used and acquired independently

Public unit trusts—outlines when the Commissioner will be satisfied in relation to related person's interest being used and acquired independently

Transfer duty
DA085.1.5 Concession for homes and first homes—occupancy requirements

Home concession—clarifies the meaning of ‘entitled to possession’ and ‘principal place of residence’ and the circumstances when the Commissioner will reassess transfer duty to remove, either in full or in part, the home concession

Concessions
DA085.2.2 Transfer duty—relief for certain vacant land concession beneficiaries

Transfer duty—explains the circumstances under which ex gratia relief may be available for beneficiaries of certain vacant land concessions

Concessions
DA086A.1.4 Inclusion of chattels in the acquisition of a home or first home

Home concession—outlines when chattels, included in the acquisition of a home, will be deemed to be part of the residential land and receive the benefit of the home concession

Concessions
DA087.1.4 Transfer duty concession for homes and first homes—residential purposes

Home concession—clarifies when land is used for ‘residential purposes’

Concessions
DA105.1.2 Concession for particular family businesses—defined relative or descendant

Family business—provides examples of when property transferred to a person as trustee will be eligible for the concession for family businesses

Concessions
DA105.2.2 Guidelines for determining the existence of a business—family businesses

Family business—provides guidelines to assist in determining the existence of a business

Concessions
DA113.1.2 Concessions for particular investment schemes

Managed investment scheme—outlines the lodgement requirements for the transfer duty concession available under s.113 of the Duties Act 2001

General
DA121.1.1 Security trusts

Exemptions—clarifies the operation of the exemption in s.121 of the Duties Act for trust acquisitions and trust surrenders in security trusts 

Transfer duty
DA123.1.1 Transfer duty—satisfaction of section 123 where no duty imposed under section 66

Transfer duty—satisfaction of section 123 where no duty imposed under section 66(2) sets out the Commissioner's practice in applying sections 123(2)(b) and 123(3) of the Duties Act, in particular where no duty has been imposed by operation of section 66(2) of the Duties Act. 

Transfer duty
DA124.1.1 Distribution in the estate of deceased person—power to appropriate

Exemptions—clarifies the operation of the exemption in s.124 of the Duties Act for certain dutiable transactions associated with deceased estates where the executor has a power to appropriate 

Transfer duty
DA124.2.1 Transfer duty on dutiable transactions in accordance with the Succession Act

Exemptions—clarifies the transfer duty implications for dutiable transactions that evidence or effect the distribution of property in a deceased estate in accordance with certain provisions of the Succession Act 1981 (Replaces Practice Direction DA 26.1)

Transfer duty
DA145.1.2 Transfer duty exemption for qualifying vestings of land in the State

Exemptions—withdraws the ruling that clarifies the operation of the exemption in s.145 of the Duties Act 2001 for land vested in the State under statute law for a qualifying purpose

Transfer duty
DA149.1.1 Debt factoring agreements

Exemptions—clarifies the operation of the exemption in s.149(1) of the Duties Act for debt factoring agreements

General
DA152.1.2 Correcting a clerical error in a previous transfer

Exemptions—clarifies the operation of the exemption in s.152 of the Duties Act 2001 for a dutiable transaction that corrects a clerical error in a previous transaction, including what evidence is required

Transfer duty
DA152A.1.1 Correcting a clerical error in a previous transfer—misdescription of property

Exemptions—clarifies the operation of the exemption in s.152A of the Duties Act 2001 where a clerical error in a previous dutiable transaction is a misdescription of the property

Transfer duty
DA164.1.2 Landholder duty—related persons—s.164(2) of the Duties Act 2001

Related persons—outlines when a person will be considered to be a related person for landholder duty purposes

Landholder duty
DA164.2.2 Landholder duty—Related person's interest used and acquired independently

Related persons—outlines what information is required for the Commissioner to be satisfied that a related person's interest is being used and acquired independently

Landholder duty
DA167.1.1 Landholder duty—land-holdings—items fixed to the land

Land-holdings—clarifies the meaning of 'anything fixed to the land' in s.167 of the Duties Act 2001

Landholder duty
DA207.1.2 Benefit relating to property held on trust by a corporate trustee

Relevant acquisition—outlines when a person is considered to obtain a benefit relating to property held on trust by a corporate trustee

Corporate trustee duty
DA353.1.2 Insurance duty on contracts of general insurance subject to GST

Insurance—clarifies how insurance duty is imposed on a general insurance contract, other than an accident insurance contract, where the policy attracts GST 

Insurance duty
DA356.1.1 Insurance duty on policies of accident insurance subject to GST

Insurance—clarifies how insurance duty is imposed on an accident insurance contract where the policy attracts GST 

Insurance duty
DA375.1.1 Administrative arrangement—insurance duty exemption for health insurance

Insurance—clarifies an administrative arrangement for applying the insurance duty exemption for health insurance under section 375 of the Duties Act 2001

Insurance duty
DA378.1.2 Vehicle registration duty—registration or transfer of vehicles subject to GST

GST—clarifies how vehicle registration duty is imposed on an application to register or transfer a vehicle which attracts GST

Vehicle registration duty
DA390.1.1 Reassessment of vehicle registration duty—non-complying use by primary producer

Vehicle registration duty—outlines the relief available from the reassessment provision in s.394 of the Duties Act for a primary producer where the primary producer takes advantage of Queensland Transport's commercial use upgrade policy

Vehicle registration duty
DA395.1.1 Reassessment of vehicle registration duty—cancelled transaction

Reassessments—outlines the circumstances under which the Commissioner will reassess vehicle registration duty when the transaction for the sale or purchase of the vehicle is cancelled

Vehicle registration duty
DA404.1.1 Corporate reconstruction exemptions—extension to statutory vestings

Exemptions—explains the administrative arrangement that enables a statutory vesting of dutiable property to be treated as a transaction that may be eligible for a corporate reconstruction exemption.

Transfer duty
DA416.1.2 Vehicle registration duty—period for exemptions for charitable institutions

Exemptions—withdraws the ruling outlining the terms of an administrative arrangement that reduces the period that charitable institutions must use a motor vehicle for a qualifying exempt purpose to be eligible for the vehicle registration duty exemption

Vehicle registration duty
DA426.1.1 Liability to duty of parties to a transaction to which the state is a party

Exemptions—clarifies the Commissioner’s practice where all parties to a transaction are liable for duty and one of those parties is the state

General
DA495.1.6 Waiving of adjudication fees

Fees—outlines the circumstances when the Commissioner will waive the adjudication fee otherwise payable under the Duties Act 2001

General
DA498A.1.4 Securities quoted on the market operated by a recognised stock exchange

Securities—clarifies the application of the Duties Act 2001 to transactions concerning securities that are temporarily suspended from quotation on the market operated by a recognised stock exchange

General
DA501.1.1 Variations to agreements for the transfer of land

Consideration—outlines the transfer duty implications in relation to certain practices used to vary the purchase price or other essential elements of an agreement for the transfer of land

General
DA501.2.1 Treatment of barter or trade dollars

Consideration—outlines how barter trade, trade dollars or credit units are assessed for duty

General
DA505.1.2 Residential property transactions: when are valuations required ...

Dutiable value—outlines the circumstances in which valuations of residential property are required by the Commissioner, the standard of valuations required and when the costs of valuations will be recovered from the client

General
DA505.2.2 Dutiable value of transfers of land to local governments

Dutiable value of transfers of land to local government

General

What do the ruling numbers mean?

Public rulings are numbered consistently to help you search by Act and section. Using DA085.1.5 as an example: DA = Duties Act, 085 = section 85, 1 = first ruling, 5 = version 5.