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eLearning simulation
The following simulations will show you how to enter surrenders of land interests into OSRconnect, including how to enter transactions for:
- surrender of leases (including those exempt under section 147)
- surrender of easements.
See background information for more information about this topic.
Simulations will open in a new window and play back automatically. However, you can pause, fast forward, or rewind at any time. The image below shows you how.
When you are finished, click the red x to return to this page.
Click one of the links below to begin.
Surrender of land interest—lease
Surrender of land interest—easement
Section 147 exemption—surrender of lease
Background information
Transfer duty is applied to a surrender of dutiable property (land in Queensland or a transferable site area).
A reference to land as dutiable property also includes interests in land, including rights in relation to the land. These rights include leases and easements. Therefore the surrender of a lease or an easement is a dutiable transaction.
An exemption for surrenders of leases of land is available under section 147 of the Duties Act 2001. This exemption is only allowed if the lessee/tenant under the lease is not paying a premium, fine or other consideration for the surrender.
Surrenders of leases not exempt under section 147, and surrenders of easements, are liable to transfer duty on the consideration paid for the surrender (including any fine or premium).
See section 147 of the Duties Act for more information.
Print it
You can print these step-by-step guides for reference:
Surrender of land interest—lease (PDF 115 K)