Who must pay QLD transfer duty on residential property?
The applicability test for Pay QLD transfer duty on residential property (QRO), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Specialised
Triggered by owning or buying land — the questionnaire does not ask about property holdings. The Rules Mate questionnaire does not treat this as an obligation for an ordinary business.
What the obligation is
QLD transfer duty progressive; foreign acquirer additional duty 8% (from 1 July 2024).
Transfer (stamp) duty under the Duties Act 2001 (Qld) applies when a person enters into a dutiable transaction in Queensland, such as a transfer of, or agreement to transfer, land and residential property. Documents must be lodged with Queensland Revenue Office (QRO), assessed and stamped; generally a transfer of land cannot be registered until it has been stamped. General rates rise on a sliding scale to $38,025 plus $5.75 per $100 over $1,000,000. Owner-occupiers may claim one of four home concessions, including a full first home (new home) concession for contracts dated 1 May 2025 or later. Foreign persons, including companies and trusts, pay additional foreign acquirer duty (AFAD) of 8% on acquisitions of residential land. Both parties are usually liable, but the purchaser usually pays.
The applicability test
Triggered by owning or buying land — the questionnaire does not ask about property holdings. The Rules Mate questionnaire does not treat this as an obligation for an ordinary business.
How the regulator frames it: Parties to a dutiable transaction over Queensland dutiable property, in practice the purchaser or transferee, including companies and trustees. Transfers between related legal entities (for example from a company to its owner) are also dutiable. Foreign persons acquiring residential land are additionally liable for AFAD.
What triggers it: Entering into a dutiable transaction in Queensland, such as signing a contract to buy land, a transfer of dutiable property, a trust acquisition or a partnership acquisition (Duties Act 2001 s 9). Duty is nil where the dutiable value is not more than $5,000.
Jurisdiction: Queensland law only. A business with no operations in QLD is outside it, whatever the rest of the test says.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (35 of 35: no).
The answer is the same in every industry: no. Industry does not change who must comply.
Business structure and size
Structure does not change the answer across all industries: for every structure the answer is "no".
Size does not change the answer across all industries: at every size band the answer is "no".
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Triggered by owning or buying land — the questionnaire does not ask about property holdings.
What you must do, and when
- When due
- Documents must be lodged within 30 days of when the liability arises, usually the date the contract is signed or becomes unconditional. Duty is then paid by the due date on the QRO assessment notice, and documents are stamped before settlement and registration.
- Frequency
- When a triggering event occurs
- Evidence to keep
- Signed contract; Form D2.2 transfer duty statement; any concession or exemption forms and supporting evidence; QRO assessment notice and stamped documents; for self-assessing solicitors or conveyancers, QRO Online lodgement records.
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum penalty: Late lodgement or late payment can result in penalty tax and unpaid tax interest (QRO). A home concession carries obligations after it is claimed, and disposing of the home can affect the concession, leading to reassessment of the duty.
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Obligations with the same applicability test
If this obligation applies to you, so do these 5: the engine uses the same rule for each.
Where it sits in the corpus
Rules Mate tracks 37 published obligations tagged "tax", 6 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 7 of those apply outright. This obligation is rated high priority, and is triggered by events.
Regulator, legislation and tools
Regulated by Queensland Revenue Office.
QRO: Queensland state revenue — payroll tax, land tax, transfer duty, mineral royalties.
Free tools that help with this obligation:
Questions
- Who must pay QLD transfer duty on residential property?
- Triggered by owning or buying land — the questionnaire does not ask about property holdings. The Rules Mate questionnaire does not treat this as an obligation for an ordinary business.
- Do sole traders need to pay QLD transfer duty on residential property?
- No. Across every industry and every size band, the engine's answer for a sole trader is: no.
- Do businesses with 1–5 employees need to pay QLD transfer duty on residential property?
- No (1–5 employees, turnover $100K–$1M).
- When is "Pay QLD transfer duty on residential property" due?
- Documents must be lodged within 30 days of when the liability arises, usually the date the contract is signed or becomes unconditional. Duty is then paid by the due date on the QRO assessment notice, and documents are stamped before settlement and registration.
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.