Annexure C to Form D12.6 (Additional parties) (Form D12.6 Annexure C)

The Transaction statement (Form D12.6) used by registered self assessors under s 455A of the Duties Act 2001 (Qld) has room for 2 transferors and 2 transferees. Annexure C (version 4, effective August 2026) carries the same party questions for 2 more of each, including trustee status, the non-Australian entity question, the additional foreign acquirer duty (AFAD) questions, concession claims and the 1 August 2026 citizenship question for home concessions. Another Annexure C can be attached if more parties remain. For the meaning of terms it refers to the guides to Forms D2.1, D2.2 and D2.7.

When you need it

• The transaction has 3 or more transferors (sellers).
• The transaction has 3 or more transferees (buyers), or extra transferees are claiming different concessions.
• Use one annexure for each extra 2 transferors and 2 transferees.

1. 1

   Question 13 - extra transferors

   For each, complete either the individual section (names and date of birth if known) or the non-individual section (entity name, ABN, ACN or ARBN and the person responsible, such as a director). Trustees complete that section plus the trustee section with the trust name. Say whether the transferor is a non-Australian entity, and give contact details.

2. 2

   Question 14 - extra transferees

   Complete the same identity, trustee (with trust type) and contact details, then the AFAD questions: whether the transferee is a foreign person, a foreign agent acting for a principal, whether the principal is foreign, and whether either is a specified foreign retiree. A 'yes' also means completing question 23 on Form D12.6. Trustees of a foreign trust give its country of establishment and tax residence, overseas registration number, FIRB application number and any other identifier.

3. 3

   Questions 15 to 19 - concessions and interests

   Select each extra transferee's concession claim and the matching form (D2.1, D2.7 or D2.5). For home concessions on transactions entered into on or after 1 August 2026, say whether each was an Australian citizen, permanent resident or specified foreign retiree. Give transfer and occupation dates for home concession claimants, each transferee's interest acquired as a fraction, and any fixed trust beneficiary claim.

• Attach the annexure to the Form D12.6 it belongs to and lodge them together as your notice of registration requires (Duties Act s 455A).
• Each non-Australian party listed on the annexure also needs an identity details annexure for a real property transaction.
• Contact: Commissioner of State Revenue, GPO Box 2475, Brisbane Qld 4001, selfassessment@treasury.qld.gov.au (as printed on the form).

• Use the transferor and transferee numbers consistently between the main form and the annexure so it is clear who is who.
• Enter only the interest each transferee acquires in this transaction, not any interest already held.