Landholder duty statement (Form D3.3)

Landholder duty under Chapter 3 of the Duties Act 2001 (Qld) applies when a person makes a relevant acquisition in a landholder: an entity with Queensland land-holdings of an unencumbered value of $2 million or more (QRO; s 165). The duty is payable by the acquirer (s 175) and the liability arises when the acquisition is made (s 174). Section 177 requires the acquirer, or for aggregated interests the acquirer or a related person, to lodge a landholder duty statement in the approved form within 30 days after the acquisition. Form D3.3 is that approved form. Version 5 (March 2026) also covers additional foreign acquirer duty (AFAD) and cites ss 177 and 246H of the Act.

When you need it

• You have acquired a significant interest in a landholder: 50% or more of a private landholder (unlisted corporation) or 90% or more of a public landholder (listed corporation or listed unit trust).
• Your interest, aggregated with interests you or related persons hold or acquired, reaches a significant interest.
• You or related persons already held a significant interest on which landholder duty was imposed, and you acquire a further interest.
• Any acquirer is a foreign person, and you need to report AFAD residential land in the landholder's Queensland land-holdings.

1. 1

   Part A and B - acquirers

   Give each acquirer's name, client number if known and ABN, and contact details. Say whether the acquirer is a foreign person; for a trustee of a foreign trust give the country of establishment, country of tax residence, overseas registration number, FIRB application number and any other overseas identifier. Complete Part B only if there is more than one acquirer.

2. 2

   Part C - contact person and relationship

   Name the person QRO should contact (Q7). If there is more than one acquirer, say whether they are related persons and how (Q8).

3. 3

   Part D - the relevant acquisition

   Give the acquisition date (for aggregated interests, the most recent acquisition date), the total interest held by you and related persons, each foreign acquirer's interest, and the shares or units on issue (Q9 and Q10). List prior acquisitions and tick any excluded interest or exempt acquisition, with evidence (Q11). At Q12 state any corporate trustee duty, transfer duty or mortgage duty already paid, with evidence such as a stamping reference, to claim a deduction.

4. 4

   Part E - the landholder

   Identify the landholder as an unlisted corporation, listed corporation or listed unit trust (Q13; the form labels this question "Duty paid" in error). List each subsidiary and the interest held (Q14), the total unencumbered value of Queensland land-holdings including subsidiaries (Q15), the value of any AFAD residential land (Q16), and each land-holding with its description, holding entity and value (Q17).

5. 5

   Part F - declaration

   An authorised person signs, dates and prints their name, declaring they are authorised by the acquirers and the information is true and correct. Giving false or misleading information is an offence under ss 122 and 123 of the Taxation Administration Act 2001.

• Lodge within 30 days after the relevant acquisition (s 177). QRO then issues an assessment, and the duty must be paid by the due date in the notice.
• Send the form and documents to Queensland Revenue Office, GPO Box 2593, Brisbane Qld 4001 (form guide). QRO's duties email on the form is duties@treasury.qld.gov.au.
• QRO says the statement must be lodged with a covering letter listing the documents, the contract or share transfer agreement, and a valuation of the land-holdings and fixtures in Queensland of the landholder and its subsidiaries. The form also requires a full valuation of all land-holdings.
• QRO may also ask for any valuations obtained for the transaction and the latest financial statements and fixed assets register; supplying them up front may speed up the decision.
• Keep records that verify the duty liability for 5 years (form guide).

• Do not return the 5-page guide with the form; the guide says to keep it for reference.
• Lodging by one acquirer or related person relieves the others of the obligation (s 178), so agree who will lodge.
• Attach evidence for any excluded interest, exemption claim or duty already paid. Without it the claim cannot be assessed.
• Land-holdings include things fixed to the land, such as plant and pipelines, and land under a purchase or sale agreement, so value them in Q15 and Q17 (QRO guidance; ss 167 and 171).