Application for reassessment - cancelled transfer of dutiable property (Form D2.8)

Section 156A of the Duties Act 2001 (Qld) requires the Commissioner to reassess, on the basis that no transfer duty is imposed, where duty was assessed on a transfer of dutiable property effected or evidenced by an instrument, and the instrument was cancelled by the parties before it had legal effect, the property has not been transferred to the transferee or a related person, and the cancellation was not to give effect to a resale agreement or part of an arrangement to get the property to the transferee or a related person. An instrument has legal effect once it is lodged for recording in a register, a right is exercised or obligation fulfilled under it, or it is relied on in another way. The application must be in the approved form and lodged within 6 months after the cancellation (s 156A(4)). Form D2.8 (version 3, March 2026) is that form.

When you need it

• Transfer duty was assessed and paid on a transfer (for example a Form 1 Transfer) that the parties have since cancelled before it was lodged with Titles Queensland or otherwise relied on.
• The transfer was signed on or after 26 March 2010 (form guide).
• For a cancelled contract (agreement) rather than a cancelled transfer, QRO says to lodge a Form D2.2 claiming the s 115 exemption with statutory declarations from each party instead.

1. 1

   Part A - your details

   Give the name and contact details of the person who was assessed for duty on the transfer: surname and given names for individuals; company name and ABN for companies; and for trustees, the trustee's name and the name of the trust. Add your QRO client number if known.

2. 2

   Part B - reassessment details

   At question 3 list each stamped transfer (date, transferor, transferee). At question 4 explain why you are entitled to the reassessment, including why the transfer was cancelled. At question 5 give the date the cancellation happened.

3. 3

   Part C - declaration

   The authorised person (the person assessed for duty) signs a solemn declaration under the Oaths Act 1867 in front of a qualified witness, such as a Justice of the Peace, Commissioner for Declarations or solicitor. It confirms the transfer was cancelled before it had legal effect, the property has not gone to the transferee or a related person, there is no resale agreement or arrangement, and submissions and evidence are attached.

• Lodge within 6 months after the instrument is cancelled (Duties Act s 156A(4)).
• Lodge the stamped transfers with the application, unless the Commissioner decides lodgement is unnecessary (s 156A(5)). If they have been destroyed, give a copy, the date of assessment and the amount of duty assessed (form guide).
• Send to Queensland Revenue Office, GPO Box 2593, Brisbane Qld 4001; the form also gives duties@treasury.qld.gov.au. QRO does not accept documents in person.
• QRO also asks for a letter requesting the reassessment and, for a refund, an EFT refund form and a bank statement header showing the account name, BSB and number.

• Act before the transfer is lodged at Titles Queensland: once lodged for registration it has legal effect and s 156A no longer applies.
• Attach detailed submissions and evidence; the declaration says they are attached.
• Do not send the 2-page guide back with the form.