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Registered self assessors

Registered self assessors are taxpayer’s agents—they are generally people who work for solicitors’ firms and financial institutions. They should not be confused with self actors, who can be members of the general public.

This area gathers together everything that a self assessor will need. Whether applying for registration, assessing transactions or lodging returns, it’s all here.

  • OSRconnect

    Lodge transactions and returns electronically using OSRconnect.

  • Calculators

    Calculate duty on transactions including concessions.

  • What can be self assessed?

    Guidelines on which transactions can and can’t be self assessed.

  • Endorsing examples

    Examples of endorsed transactions once duty has been accounted for.

  • Public Rulings

    View the Commissioner’s interpretation of state law, and any procedural requirements.

  • eLearning—OSRconnect

    Learn how to access OSRconnect, enter transactions, view your lodgement and payment history and more through our online demonstrations.

  • Timeframes for lodging and paying

    Important information about when you must lodge transaction statements and make payments.

  • Forms for self assessors

    Download forms for registered self assessors.

Did you know?

To help you meet your obligations, we have compiled some tips for duties self assessors, covering assessing, paying, lodging online and more.

Any other questions you want answered?

Email us, using the subject line 'Please add this question to the tips page', and we will publish the answer on this page.

Want to be notified of any updates or additions?

Subscribe to our email alerts or RSS feeds to get the latest updates sent directly to you

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Top call centre questions

What is unpaid tax interest (UTI) and when is it payable?

UTI is interest that is imposed on primary tax that remains unpaid from the UTI start date (the day after the tax was due to be paid). UTI will continue to accrue from the UTI start date until the primary tax is fully paid. UTI may also apply if a transaction statement is lodged late. See Unpaid tax interest and penalties for more information.

Who is the liable party for any unpaid tax interest (UTI) or other penalties?

The parties to a transaction are normally liable for any outstanding tax, interest and penalties on that transaction. Agent self assessors are not personally liable to pay UTI. However, an agent self assessor may be liable to pay a penalty amount in certain circumstances.

Do I have to endorse easements?

Yes. An easement is an acquisition of a new right, and as such, is dutiable.

How can I pay?

You can pay by cash, bank cheque or solicitor’s trust fund cheque. Electronic payments can be made by electronic funds transfer (EFT), BPay or direct debit. If you wish to pay by EFT, and you are a member of the Queensland Law Society (QLS), you must apply for approval from QLS before making electronic payments.

How do I assess section 30 aggregations?

Section 30 of the Duties Act 2001 applies to dutiable transactions that together form or gives effect to 1 arrangement. These transactions must be aggregated. Duty must be assessed on the total of the dutiable values of the transactions when the liability for duty for each of the transactions arose, and apportioned between the transactions.

See aggregation of dutiable transactions for more information.


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