Claim a home, first home or first home (new home) transfer duty concession (Form D2.1)

The Duties Act 2001 (Qld) gives transfer duty concessions for a home (s 91), a first home (s 92) and a first home (new home) (s 92A), and s 95 says an application for one must be made in the approved form. Form D2.1 (version 21, effective August 2026) is that form. Its guide sets out the eligibility rules: you must be a natural person buying residential land, not acting as trustee (with limited exceptions), and you must move in within 1 year of settlement. For transactions entered into on or after 1 August 2026 you must also have been an Australian citizen, permanent resident or specified foreign retiree when you entered into the transaction. The first home concession needs a property valued under $800,000, and the first home (new home) concession applies to new or substantially renovated homes bought on or after 1 May 2025.

When you need it

• At least one buyer is acquiring a residence in Queensland that they will occupy as their home, and wants the home, first home or first home (new home) concession.
• You bought an investment property but your plans changed and you moved in, and nobody else moved in after settlement. QRO says you may then apply for a home concession and a reassessment.
• Use Form D2.7 instead for vacant land on which you will build your first home, and Form D2.5 for a family farm or business.

1. 1

   Part A - transaction details

   Give the address and real property description (lot, plan type, plan number, title reference), whether the home is a new building, a residential off-the-plan purchase or other, the document date (normally the contract date) and transfer date (normally settlement), whether any seller is related to any buyer, the dutiable value of the entire property, any non-residential value, and any existing lease and its expiry date.

2. 2

   Parts B and C - sellers

   For each transferor give the individual or entity details, the trust name if acting as trustee, whether they are a non-Australian entity (if so they complete an identity details annexure), postal address and contact details.

3. 3

   Parts D and E - buyers

   For each transferee give their details, the date they will first occupy the residence, which concession they claim (or none), the 1 August 2026 citizenship question, the interest held before and after the transaction as fractions, the non-Australian entity question and the additional foreign acquirer duty (AFAD) questions, including the value of property to be used for residential purposes.

4. 4

   Part F - notification obligations

   Read the list of events that require a Notice for reassessment (Form D2.4) within 28 days, such as not moving in within 12 months of the transfer date, or selling, leasing or granting exclusive possession of all of the property within 12 months of moving in.

5. 5

   Part G - declaration

   Every transferee claiming a concession signs, with a witness who gives their name and address. The witness must not be a transferee, a transferee's spouse or related to a transferee. An administrator under the Guardianship and Administration Act 2000 may sign for a claimant with impaired capacity.

• If you have a legal adviser, settlement or lodging agent, give them the completed form with the documents for the transaction; most are registered self assessors and can stamp the documents.
• Otherwise send the form and documents to the Commissioner of State Revenue, GPO Box 2593, Brisbane Qld 4001 (or email duties@treasury.qld.gov.au, as QRO's lodging page allows). You will be notified by email or text when they are received.
• QRO says transfer duty documents must be lodged within 30 days of being signed. Form D2.1 is lodged instead of Form D2.2.
• A first application for a home concession after the original assessment can be made within 5 years of that assessment (QRO reassessment timeframes).

• If you pay less than market value or buy from a relative, include independent evidence of value; QRO generally accepts an agent's appraisal with 3 recent comparable sales.
• For the first home (new home) concession, include a vendor statement that the home has not been occupied or sold as a residence (not needed for off-the-plan), or for a substantially renovated home the vendor statement and a tax invoice showing GST.
• A buyer under 18 must apply to QRO first for an exception to the age requirement for the first home concessions.
• Each buyer can claim on their own share even if a co-buyer does not qualify; the non-qualifying share pays full duty (and AFAD if they are a foreign person).