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Registration of self assessors

You can register if you:

  • act as an agent—in the ordinary course of your business—for parties to transactions liable to transfer duty (stamp duty)—transfer duty 
  • are a party to transactions liable to duty—transfer duty
  • carry on business in Queensland as a general and/or life insurer—insurance duty
  • pay more than $19,230 a week in Australian taxable wages—payroll tax
  • become a member of a group that pays more than $19,230 a week in Australian taxable wages—payroll tax. 

Transfer duty

How to register

You can now register online—learn how to register as a transfer duty self assessor.

Notification of registration

We will issue a written response to all applications.  If you are successful, we will inform you of:

  • the registration date
  • your client number
  • the documents and transactions to which the registration relates 
  • the dates for lodging transaction statements and paying duty
  • the records and documents that you must keep on file
  • your endorsing (stamping) requirements
  • any reassessments you are required or permitted to make.

View the following eLearning tutorials for more information on OSRconnect, our online lodgement system:

Insurance duty

How to register

You can now register online—learn how to register as an insurance duty self assessor.

Notification of registration

We will issue a written response to all applications.  If you are successful, we will inform you of:

  • the registration date
  • the dates for lodging returns and paying duty
  • the periods to be covered by the returns
  • the records and documents that you must keep on file
  • any reassessments you are required or permitted to make
  • whether you are allowed to remit unpaid tax interest (UTI) and penalties.

View the following eLearning tutorials for more information on OSRconnect, our online lodgement system:

Payroll tax

How to register

You can now register online—learn how to register as a payroll tax self assessor.

Notification of registration

Once you have been registered for payroll tax, we will tell you:

  • your client number
  • how and when to lodge periodic returns and annual returns
  • how to make payments
  • whether any further information is needed to calculate your liability.

View the following eLearning tutorials for more information on OSRconnect, our online lodgement system:

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 UTI explained 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.

Is training available?

Yes. Training will be provided to registered self assessors where feasible.

Request training on a specific topic.

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 the aggregation toolkit for more information.

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Last reviewed 26 March 2012

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