Application for reassessment - particular circumstances (Form D16.1)

Section 499 of the Duties Act 2001 (Qld) requires the Commissioner to reassess duty where transfer duty was assessed on an instrument (or a transaction it evidences) and one of the listed events happens. The events include the document being inadvertently damaged, destroyed or made unfit for purpose before having legal effect; being void when made; being voidable and made void before having legal effect; containing an error that makes it unfit before it has legal effect; having an unintended effect because of a mistake; for a transfer, the transferor not being and not becoming the owner; and for a gift, the donee not accepting it. Mortgage events are also listed. The application must be in the approved form and lodged within 1 year after the event (s 499(5)). Form D16.1 (version 4, March 2026), printed as 'Application for reassessment - particular circumstances', is that form.

When you need it

• A stamped document was spoiled, destroyed or found to contain an error before anyone acted on it, and needs to be replaced.
• The document was void from the start, or voidable and avoided before it took effect.
• A gift of property was refused by the person receiving it, or the transferor never owned and will not own the property.
• For a cancelled transfer use Form D2.8 instead; for a cancelled contract QRO uses Form D2.2 with statutory declarations.

1. 1

   Part A - your details

   Give the name and contact details of the person for whom the duty was assessed (individual, company with ABN, or trustee and trust name), and their QRO client number if known.

2. 2

   Part B - documents and event

   At question 3 list each stamped document (date, parties, description). At question 4 enter the number, 1 to 8, of the reassessment event from the guide that applies, and at question 5 the date it happened.

3. 3

   Part C - declaration

   The authorised person signs a solemn declaration under the Oaths Act 1867 before a qualified witness such as a Justice of the Peace, Commissioner for Declarations or solicitor, confirming the form is lodged within 1 year of the event, the stamped documents (or copies) are lodged, and submissions and evidence are attached.

• Lodge within 1 year after the event happens (Duties Act s 499(5)).
• Lodge the instrument or ELN transaction document with the application (s 499(6)). If it was destroyed, give a copy with the date of assessment and amount of duty assessed (form guide).
• Send to Queensland Revenue Office, GPO Box 2593, Brisbane Qld 4001, or duties@treasury.qld.gov.au as listed on the form.
• For a refund, QRO asks for an EFT refund form and a bank statement header showing account details.

• 'Legal effect' here means a right has been exercised or an obligation fulfilled under the document, or it has been relied on in another way (s 499(4)).
• An 'unintended effect' needs a specific intention of the parties when signing that the document does not carry out, or a further effect they did not contemplate (s 499(3)).
• Pick the single event number that best fits and explain it in your submissions.