Annexure - Identity details (Identity details annexure)

The annexure (version 2, effective March 2026) is made under s 113D(1) of the Taxation Administration Act 2001 (Qld), which lets the Commissioner of State Revenue require 'reportable information' to be given with an instrument or application. Reportable information is information about the transfer of a freehold or leasehold interest in Queensland real property that the State reports to the Commissioner of Taxation (ss 113A, 113C). For this annexure a person is non-Australian if they are an individual who is not an Australian citizen (which includes permanent residents), a company incorporated outside Australia, a trust whose country of tax residence is not Australia, or another body formed outside Australia. That is a wider group than the 'foreign person' test for additional foreign acquirer duty.

When you need it

• A non-Australian transferor or transferee is a party to a transaction involving real property such as a house, apartment, business premises or vacant land.
• You are lodging Form D2.1, D2.2, D2.5, D2.7 or D12.6 for that transaction; the annexure goes with it.
• You are a non-Australian transferor who is not lodging any other form; the annexure can be lodged on its own.
• A person with dual citizenship only completes it if neither citizenship is Australian.

1. 1

   Property details

   Give the lot number, plan type, plan number, title reference and address, as shown on the contract, Form 1 Transfer or Form 24. A transferee lodging it with a QRO form other than D12.6 can leave out the property details, date of birth or ABN, ACN or ARBN if already given on that form.

2. 2

   Transferor or transferee

   Tick whether you are disposing of (transferor) or acquiring (transferee) an interest in the property.

3. 3

   Individuals

   Full name including middle names, date of birth, country of residence for tax purposes, nationality or citizenship, passport number and issuing country, and visa number, subclass and expiry if you gave a passport number. Add your overseas identifier (such as a tax identification number), your FIRB application number and any other overseas identifier such as an ID card number.

4. 4

   Non-individuals

   A person responsible for the entity (such as a director or company secretary) gives the entity name, any ABN, ACN or ARBN, country of tax residence, country of formation or incorporation, overseas registration number, FIRB application number and any other overseas identifier.

5. 5

   Declaration

   Sign and date the declaration that the information is true and correct, and give a mobile, phone and email contact.

• Where applicable, lodge the completed annexure within 30 days after the dutiable transaction takes place (form guide).
• A non-Australian transferee whose legal adviser is a registered self assessor gives the annexure to them with the other documents for stamping.
• A non-Australian transferor who gave an email address may complete the annexure online through a secure portal; QRO sends access details by email.
• Otherwise post it with the documents and forms to the Commissioner of State Revenue, GPO Box 2593, Brisbane Qld 4001. Attach it securely to the form it accompanies.

• Each non-Australian transferor and each non-Australian transferee completes a separate annexure.
• Give the FIRB application number even if an exemption was granted. The guide says to email FIRBResidential@ato.gov.au if you need it.
• Do not send back the 2-page guide; it is for your reference.