Section 30 aggregation of transfer duty transactions

The following simulations will show you how to enter a transfer duty aggregation into OSRconnect, including how to:

• enter the aggregation details
• link the transactions
• note duty accounted for and any concessions claimed.

Note: There are special requirements for aggregations where the total interest acquired is less than 100 percent.

• If no concession is being claimed, the amount entered in the Total consideration assessed field must be adjusted to reflect any previous transactions in which the interest acquired was less than 100 percent.
• If a concession is being claimed, you cannot self assess the aggregated transactions—they must be sent to us for assessment.

See background information for more information about this topic.

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Section 30 aggregation—no concession

Section 30 aggregation—with concession 

Transfer duty is applied to the transfer of dutiable property in Queensland.

When several transactions form or give effect to substantially one arrangement, duty is assessed as though there is only one transaction in that arrangement. This is called aggregation.

Transfer duty for transactions linked under an aggregation will be calculated on the total consideration or value of all the transactions from the liability date for each transaction. Once the total duty is calculated, it is apportioned between the transactions according to their values.

See section 30 of the Duties Act 2001 and Public Ruling DA030.1—Transfer duty—aggregation of dutiable transactions for more information.

You can print these step-by-step guides for reference.

Section 30 aggregation—no concession (PDF 115 K)

Section 30 aggregation—with concession (PDF 115 K)