Notification - Instruments not properly stamped (Form D14.1)

Section 482 of the Duties Act 2001 (Qld) says a person who acts under an instrument or ELN transaction document that has not been properly stamped must immediately give notice in the approved form to the Commissioner. It is an offence not to, unless the person proves they did not know, and could not reasonably have been expected to know, that duty was imposed or that the instrument was not properly stamped. The form guide says an instrument is properly stamped if all duty, assessed interest and penalty tax on it has been paid, or no duty is imposed because of an exemption. Form D14.1 (version 3, March 2026) is the approved notice. Related rules stop unstamped instruments being registered: for example, s 483 bars recording an instrument in a register of interests in property unless it is properly stamped.

When you need it

• You have relied on or acted under a document, such as an agreement, transfer or trust deed, and you find it was not stamped, or was stamped for less duty than was payable.
• An exemption endorsement was wrongly applied and duty is actually payable.
• You need to bring the instrument back to QRO so the correct duty can be assessed.

1. 1

   Parts A to C - notifier and contact

   Give your name (surname and given names for individuals), ABN, client number if known, correspondence address and email, and a contact person and phone number.

2. 2

   Part D - the instruments

   At question 6 list each instrument by type and date of execution. At question 7 explain why each was not properly stamped, and attach supporting evidence.

3. 3

   Part E - verification

   The notifier signs, prints their name and dates the form, verifying the information is true and correct.

• Lodge the notice immediately after acting under the instrument (s 482(1); form guide).
• Lodge the instruments that were not properly stamped with the form; the form says they must be re-lodged with it.
• Send to Queensland Revenue Office, GPO Box 2593, Brisbane Qld 4001, or duties@treasury.qld.gov.au (as printed on the form).
• QRO will then assess the duty. Unpaid tax interest and penalty tax may apply to late duty.

• Do not wait to collect every detail; the obligation is to notify immediately.
• Explain clearly how the error happened and when you found out. The s 482(2) defence turns on what you knew or could reasonably have known.
• Keep copies of everything you send.