Annexure A to Form D12.6 (Aggregation) (Form D12.6 Annexure A)

Under s 30 of the Duties Act 2001 (Qld), dutiable transactions that together form, evidence, give effect to or arise from substantially one arrangement must be aggregated and treated as a single dutiable transaction for assessing transfer duty. Annexure A sets out how a self assessor does that. The first transaction in the arrangement is assessed at normal rates. For each later transaction, duty is worked out on the total value of all the aggregated transactions and the duty already accounted for is deducted. Version 3 (effective March 2026) is completed with, and attached to, the Transaction statement (Form D12.6).

When you need it

• You are a registered self assessor and the transaction is the second or a later transaction in an arrangement that must be aggregated under s 30.
• You answered 'yes' at question 27 of Form D12.6 (part of an arrangement) and 'no' at question 28 (not the first transaction). The first transaction does not need Annexure A.
• Not where more than one home concession is claimed, a partial interest is transferred with a concession, or an exemption is claimed: the annexure says those aggregated transactions must be sent to the Commissioner for assessment.

1. 1

   List the aggregated transactions (questions 1 to 3)

   For each transaction give its transaction number, unencumbered value, whether duty (excluding AFAD) has already been paid and the amount. Attach a schedule if there is not enough room. Then total the unencumbered value of all the transactions and the duty previously accounted for, excluding additional foreign acquirer duty.

2. 2

   Home concessions (questions 4 and 5)

   If any aggregated transaction claims a home, first home, first home (new home) or first home vacant land concession, enter the total unencumbered value of the residential land on which it is claimed (not non-residential land). Enter the interest acquired for each concession type as a fraction; the fractions, including any interest with no concession, must add up to 1.

3. 3

   Work out the duty (questions 6 to 9)

   Enter the total consideration for all the aggregated transactions, including this one, and the total unencumbered value of non-residential land, which is the figure entered into the QRO calculator. Enter the duty payable on the total value, attaching a QRO calculator report printout, and the duty already accounted for in earlier stamped transactions.

4. 4

   Liability (questions 10 to 13)

   Duty payable is question 8 less question 9. Add any AFAD payable and any unpaid tax interest owed on those amounts to give the transaction liability.

• Attach the annexure to the Form D12.6 for the transaction and lodge them together as your notice of registration requires (Duties Act s 455A).
• Give the payment information on the annexure, not on Form D12.6, but still complete the verification on Form D12.6 (form note to question 28).
• Keep copies of the previously stamped transactions in the arrangement on file (annexure instructions).
• Queries: Commissioner of State Revenue, GPO Box 2475, Brisbane Qld 4001, selfassessment@treasury.qld.gov.au (as printed on the form).

• Keep AFAD out of questions 3, 8 and 9; it is added separately at question 11.
• Attach the QRO calculator report for the total value, as question 8 asks.
• Check the interest fractions at question 5 total exactly 1, including the no-concession share.