Transaction statement (Form D12.6)

Section 455A of the Duties Act 2001 (Qld) requires a registered self assessor to lodge a transaction statement, and the documents required with it, for each instrument or transaction its notice of registration says it must self assess, and to stamp the instrument by endorsing it no later than the time set by that section (for most self assessors, when the duty, interest and penalty tax are paid). Form D12.6 is the approved transaction statement. Version 13 (effective August 2026) collects the parties, the property, the dutiable value, any concession or exemption, additional foreign acquirer duty (AFAD) details and the duty paid. It also cites Taxation Administration Act 2001 s 113D(1), which lets the Commissioner collect information about real property transfers that is reported to the Australian Taxation Office.

When you need it

• You are registered with Queensland Revenue Office (QRO) as a transfer duty self assessor, as most Queensland solicitors and settlement or lodging agents are, and your notice of registration requires you to self assess the transaction.
• You need one statement for each transaction (the form says a transaction statement must be completed for each transaction).
• The transaction is one of the classes on the form: transfer of residential land, non-residential land or a business asset, another transfer, a transfer of mortgage, or the acquisition of a new right.
• If you are not a self assessor, do not use this form: lodge with QRO using the Dutiable transaction statement (Form D2.2) or the relevant concession form instead.

1. 1

   Part A - general information (questions 1 to 9)

   Enter your client number and the transaction number, then select the transaction class, the type of dutiable transaction and the dutiable property. Give the document date and unconditional date, say whether there is a written agreement, and whether duty was already paid on this agreement. If duty was paid and all details are in the earlier transaction, complete only Part E and submit it.

2. 2

   Part B - property and parties (questions 10 to 14)

   Give estimated goodwill and intellectual property values (include them in the dutiable value), the real property description for each lot (attach a schedule for more than 5 lots), whether it is a new building or off-the-plan, and any existing residential lease. Enter each transferor and transferee, whether they act as trustee, whether they are a non-Australian entity, and for transferees the AFAD foreign person questions and any foreign trust details. Use Annexure C for more than 2 transferors or transferees.

3. 3

   Concession claims (questions 15 to 19)

   For each transferee, select no claim or the concession claimed (home, first home, first home (new home) or first home vacant land, or a family business concession), which means the matching Form D2.1, D2.7 or D2.5 must be completed. For a home concession transaction entered into on or after 1 August 2026, answer whether each transferee was an Australian citizen, permanent resident or specified foreign retiree. Give transfer and occupation dates, each transferee's interest as a fraction, and any fixed trust beneficiaries.

4. 4

   Part C - transaction information (questions 20 to 29)

   Say whether the parties are related and whether the consideration is below unencumbered value (keep evidence of value if so), whether an exemption is claimed (attach Annexure B), and the consideration or unencumbered value of the entire property, even where only a part interest is acquired. Answer the AFAD residential land question, give any non-residential value and any gift amount for a section 105 or 105A concession, and say whether the transaction is aggregated under section 30 (Annexure A if it is not the first).

5. 5

   Parts D and E - payment and acknowledgement

   Show duty payable, any credit for duty on an option agreement, AFAD, unpaid tax interest (UTI), the total transaction liability and the payment amount. An authorised person signs and gives contact details, acknowledging that giving false or misleading information is an offence under s 488 of the Duties Act and s 122 of the Taxation Administration Act.

• Lodge the statement and accompanying documents as your notice of registration requires (Duties Act s 455A). QRO's self assessor pages direct self assessors to assess and lodge in QRO Online.
• The form gives QRO's self assessment contact as Commissioner of State Revenue, GPO Box 2475, Brisbane Qld 4001, selfassessment@treasury.qld.gov.au.
• Endorse (stamp) the instrument within the time s 455A allows. Where a previously paid agreement is relied on, you must wait for the transaction number before stamping the transfer (question 9).
• Transactions you cannot self assess must be lodged with QRO for assessment (QRO, transactions you must self assess).

• Question 23 wants the value of the whole property, not just the share being acquired, and must include goodwill and intellectual property. For GST, see Public Ruling DA011.1 as the form notes.
• Each non-Australian transferor or transferee in a real property transaction must also complete an identity details annexure.
• QRO lists aggregated transactions that must go to QRO rather than be self assessed: where more than one home concession is claimed, a partial interest is transferred with a concession, or an exemption is claimed.