Annexure B to Form D12.6 (Exemption claimed) (Form D12.6 Annexure B)

When a registered self assessor answers 'yes' to question 22 of the Transaction statement (Form D12.6), an exemption is being claimed and Annexure B must be completed and lodged with it. The annexure (version 3, effective March 2026) is a tick-box list of the exemptions that can be self assessed, each with its Duties Act 2001 (Qld) section and the supporting evidence to retain. A transaction exempt from transfer duty is also exempt from additional foreign acquirer duty (AFAD) where applicable. Exemptions not on the list cannot be self assessed, and two listed items (s 131 dealings and exemptions under other Acts) need specific approval in the self assessor's notice of registration.

When you need it

• A transaction you are self assessing is exempt from transfer duty, for example a change of trustee (s 117), a family trust acquisition or surrender (s 118), a deceased estate (s 124), particular vestings (s 125), a change of tenure (s 143) or a surrender of lease (s 147).
• The transaction corrects a clerical error in an earlier dutiable transaction, other than an error in the property description (s 152).
• The transaction is a matrimonial or de facto relationship instrument (s 424) or is covered by a Family Law Act 1975 (Cth) exemption listed on the annexure (ss 90, 90L, 90WA).
• Do not use it for an exemption that is not listed, such as the charitable institution exemption: those transactions must be lodged with QRO for assessment.

1. 1

   Tick the exemption that applies

   Select the one description that applies to the transaction. Each row gives the Duties Act section (or Family Law Act section) the exemption comes from.

2. 2

   Check the evidence column

   Examples on the form: a statutory declaration from qro.qld.gov.au/forms for exemptions such as change of trustee; a copy of the will or court order for particular vestings (s 125); the contract under s 63A of the Retirement Villages Act 1999 for a mandatory buyback (s 141A); for a clerical error (s 152), a covering letter setting out the facts, statutory declarations by all parties and any other evidence; and the original or a certified copy of the court order for the Family Law Act exemptions.

3. 3

   Only tick approval-only exemptions if approved

   Dealings under the Aboriginal Land Act 1991 or Torres Strait Islander Land Act 1991 (s 131) and exemptions under other Acts can only be selected if your notice of registration specifically approves them.

• Lodge the annexure with the Form D12.6 for the transaction, as your notice of registration requires (Duties Act s 455A).
• Supporting documents are retained on your file, not lodged. The annexure says the guide to Form D2.2 lists the documents that must be retained.
• Contact: Commissioner of State Revenue, GPO Box 2475, Brisbane Qld 4001, selfassessment@treasury.qld.gov.au (as printed on the form).

• Get the statutory declarations signed before you stamp, so the file supports the exemption if QRO audits it.
• If the exemption you need is not on the list, the transaction cannot be self assessed; lodge it with QRO.
• QRO also says aggregated transactions claiming an exemption must be sent to QRO rather than self assessed.