Dutiable transaction statement (Form D2.2)

Transfer duty under the Duties Act 2001 (Qld) is imposed on dutiable transactions involving dutiable property, and is payable by the parties to the transaction (s 17). Section 19(3) requires the parties liable to lodge, within 30 days after the liability arises, the instrument that effects or evidences the transaction (or a transfer duty statement if there is none) and an approved form for the transaction. Form D2.2 is that approved form. QRO says it must be lodged even if a Titles Queensland Form 24 Property Transfer Information form is also completed. Version 11 (effective March 2026) includes questions for additional foreign acquirer duty (AFAD).

When you need it

• You have signed a contract, transfer or other document for a dutiable transaction, such as buying land, a business or units in a unit trust in Queensland.
• There is no document for the transaction. Lodge a transfer duty statement (Form D2.3) with D2.2 (form guide; s 18).
• You are claiming a concession or exemption. Its number from the guide goes at Q14, with the evidence required.
• A transferor or transferee is a non-Australian entity in a transfer of real property. An identity details annexure must also be completed.

1. 1

   Part A - the transaction

   Enter the date the document was signed (Q1), tick the transaction type, such as transfer, agreement for transfer, trust acquisition or new right (Q2), and describe the dutiable property (Q3). For land, give lot, plan type and number and title reference, and say whether it is a new building or residential off-the-plan purchase. For other property, list the assets in enough detail to identify them, including estimated Queensland goodwill and intellectual property.

2. 2

   Part B - transferors

   For each transferor give the individual's name and date of birth, or the entity name and ABN/ACN/ARBN and responsible person, whether they act as trustee, whether they are a non-Australian entity, and contact details. Use an additional form if there are more than two.

3. 3

   Part C - transferees

   Give the same details for each transferee, plus the AFAD questions: whether the transferee, or an agent's principal, is a foreign person, and the foreign trust details if applicable. At Q7 and Q9 state the interest each transferee acquires as a fraction (1, 1/2 and so on), excluding any interest already held.

4. 4

   Part D - other transaction information

   Say whether any transferor is related to any transferee (Q10; if yes, evidence of value is needed). Give the consideration or, if it is less, the unencumbered value (Q11), the value of any AFAD residential land (Q12), and details of any other transactions forming part of the same arrangement (Q13).

5. 5

   Part E - concessions and exemptions

   Enter the number from the guide's table for any concession or exemption claimed (Q14) and attach the evidence listed. Concessions do not apply to AFAD; an exempt transaction is also exempt from AFAD.

6. 6

   Part F - verification

   A transferee, a transferor, or a legal or accounting representative with knowledge of the transaction and authority signs, names and dates the verification. Registered self assessors add their client and transaction numbers.

• Lodge D2.2 with the document for the transaction within 30 days after the liability for transfer duty arises (s 19(3)). QRO says this is usually the date the contract is signed or becomes unconditional; the exact time for each transaction type is in schedule 2 of the Act (s 16).
• If you have a lawyer, settlement agent or lodging agent, give them the documents and completed D2.2. A registered self assessor can assess the duty and lodge online (form guide; QRO).
• Otherwise send the form and documents to the Commissioner of State Revenue, GPO Box 2593, Brisbane Qld 4001. QRO says you can also lodge by email; its duties email on the form is duties@treasury.qld.gov.au.
• QRO assesses the documents and issues a notice of assessment with the duty payable and due date. Late lodgement or payment can attract penalty tax and interest.
• Keep records that verify your duty liability for 5 years (form guide).

• Do not send the guide pages back with the form; the guide says to keep them.
• Lodging by one party relieves the other parties of the obligation (s 20), so agree who will lodge.
• A related-party transfer, or consideration below market value, needs evidence of the unencumbered value available for QRO to verify (form guide).
• Generally you cannot register a transfer of land until it has been stamped (QRO), so lodge early enough for settlement.