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Even though the following transactions are exempt from duty, they must still be stamped. Please complete a Dutiable transaction statement—transfer duty—Form 2.2 (PDF 410 K) to claim the exemption.
Aboriginal and Torres Strait Islander Land Acts
We will not charge transfer duty on certain dealings under the Aboriginal and Strait Islander Land Acts (e.g. on the issue of a deed of grant in fee simple under the Torres Strait Island Land Act 1991).
See section 131 of the Duties Act 2001 (the Act) for more information.
Family Law Act
We will not charge transfer duty on transactions consistent with a court order or financial agreement made under section 90 or section 90L of the Family Law Act 1975(Cwlth).
See Application of s.90 FLA exemption and Application of s.90L FLA exemption for more information on when these exemptions will apply.
Industrial Relations Act
We will not charge transfer duty on the following transactions made under the Industrial Relations Act 1999:
- vesting of property in an industrial organisation
- transfer of dutiable property from trustees of an industrial organisation to the organisation itself.
See section 135 of the Act for more information.
Land Act
We will not charge transfer duty on certain dealings under the Land Act 1994. Exempt dealings include:
- grant in fee simple in trust of unallocated State land to be used for a community purpose
- grant in fee simple of land comprised of ongoing leases for pastoral purposes
- transfer of a pastoral lease.
See section 136 of the Act for more information.
Mining and petroleum Acts
We will not charge transfer duty on certain dealings made under the following Acts:
- Mineral Resources Act 1989
- Offshore Minerals Act 1998
- Petroleum and Gas (Production and Safety) Act 2004
- Petroleum (Submerged Lands) Act 1982.
See section 137 of the Act for more information.
Property Law Act
We will not charge transfer duty on transactions (relating to de facto relationship property) consistent with a recognised agreement made under section 266 of the Property Law Act 1974.
See Application of s.422(a) and 422(c) of the Duties Act 2001 for when this exemption will apply.
See section 424 of the Act for more information.
South Bank Corporation Act
We will not charge duty on certain transfers of property for which no fee or charge is payable under the South Bank Corporation Act 1989.
See section 139 of the Act for more information.
More information
See the following websites for copies of other Acts:
- Office of the Queensland Parliamentary Counsel—Queensland
- ComLaw (Commonwealth of Australia Law)—federal.