QLDIn ForceAct
Duties Act 2001
sec.156DDefinitions for part
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### sec.156D Definitions for part
In this part—
completed lodgement means a dutiable transaction—
that is a transfer, surrender or vesting of dutiable property or an acquisition of a new right; and
for which an instrument or ELN transaction document for an ELN lodgement is registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
on which a liability for transfer duty is imposed.
s 156D def completed lodgement ins 2018 No. 27 s 14 (3)
completed transfer means a transfer of dutiable property—
for which an instrument or ELN transaction document for an ELN transfer is registered under the Land Title Act 1994 ; and
on which a liability for transfer duty is imposed.
s 156D def completed transfer amd 2018 No. 27 s 14 (4)
eligible land means land, an instrument of transfer of which must comply with the requirements of the Land Title Act 1994 , section 61 for transferring the land under that Act.
s 156D def eligible land ins 2018 No. 27 s 14 (3)
ELN lodgement means a dutiable transaction, other than an ELN transfer—
that is a transfer, surrender or vesting of land, or an acquisition of a new right that is land, registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
for which an ELN workspace exists; and
that is not eligible for a concession, exemption or other reduction for transfer duty, other than a concession, exemption or reduction for transfer duty for an ELN lodgement prescribed by regulation.
s 156D def ELN lodgement ins 2018 No. 27 s 14 (3)
ELN transaction document means a document under the Electronic Conveyancing National Law (Queensland) that—
is—
for an ELN transfer—an instrument of transfer under the Land Title Act 1994 , section 61 for a relevant transfer agreement, alone or together with an instrument of transfer under the Land Act 1994 , chapter 6 or the Water Act 2000 , section 170 that is under the same relevant transfer agreement; or
for an ELN lodgement—an instrument under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
would effect a dutiable transaction that is an ELN transfer or ELN lodgement if the document were—
digitally signed; and
lodged electronically under the Electronic Conveyancing National Law (Queensland) , section 7 ; and
registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 .
Under the Electronic Conveyancing National Law (Queensland) , schedule 1 , section 12 (1) definition document , a document includes a record of information that exists in a digital form and is capable of being reproduced, transmitted, stored and duplicated by electronic means.
s 156D def ELN transaction document ins 2018 No. 27 s 14 (3)
ELN transfer —
means a transfer of dutiable property—
that includes eligible land; and
for which an ELN workspace exists; and
that is to the transferee under a relevant transfer agreement and for the same consideration as provided for under the agreement; but
does not include a transaction for which—
there is an agreement for the transfer of dutiable property (the first agreement ); and
after the first agreement takes place, 1 or more agreements to transfer all or part of the dutiable property the subject of the first agreement take place (the intervening agreements ); and
to give effect to the first agreement and the intervening agreements, 1 or more transfers of dutiable property will be effected by 1 or more parties to the first agreement and the intervening agreements.
s 156D def ELN transfer sub 2018 No. 27 s 14 (2) – (3)
ELN transfer document ...
s 156D def ELN transfer document om 2018 No. 27 s 14 (2)
ELN workspace , for an ELN transfer or ELN lodgement, means the part of an ELN on which information is entered and kept for the ELN transfer or ELN lodgement.
s 156D def ELN workspace amd 2018 No. 27 s 14 (5)
incomplete ELN lodgement means an ELN lodgement for which the ELN workspace is unlocked before an ELN transaction document for the ELN lodgement is registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 .
s 156D def incomplete ELN lodgement ins 2018 No. 27 s 14 (3)
incomplete ELN transfer means an ELN transfer for which the ELN workspace is unlocked before an ELN transaction document for the ELN transfer is registered under the Land Title Act 1994 .
s 156D def incomplete ELN transfer amd 2018 No. 27 s 14 (6)
locked , in relation to an ELN workspace for an ELN transfer or ELN lodgement, see section 156F (1) .
s 156D def locked amd 2018 No. 27 s 14 (7)
lodgement information , in an ELN workspace for an ELN lodgement, means information in the ELN workspace that is necessary for either of the following purposes in relation to an ELN transaction document for the ELN lodgement—
complying with a provision of the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 in relation to the registration of the document;
endorsing the document under this Act.
s 156D def lodgement information ins 2018 No. 27 s 14 (3)
lot means a lot under the Body Corporate and Community Management Act 1997 or the Building Units and Group Titles Act 1980 .
outstanding liability , for division 4 , see section 156P (1) (b) .
payment commitment , for an agreement for the transfer of dutiable property that is a relevant transfer agreement, see section 156N .
s 156D def payment commitment amd 2018 No. 27 s 14 (8)
related see section 156G .
relevant residential land ...
s 156D def relevant residential land om 2018 No. 27 s 14 (2)
relevant transfer agreement means an agreement for the transfer of dutiable property—
that includes eligible land; and
on which transfer duty is imposed; and
that is not eligible for a concession, exemption or other reduction for transfer duty, other than a concession, exemption or reduction for transfer duty for an ELN transfer prescribed by regulation; and
that—
is aggregated under section 30 with a transfer of other dutiable property under that agreement; or
is aggregated under section 30 only with another agreement for the transfer of dutiable property that complies with paragraphs (a) to (c) ; or
if subparagraph (i) or (ii) does not apply—is not aggregated under section 30 with any other dutiable transaction.
s 156D def relevant transfer agreement sub 2018 No. 27 s 14 (2) – (3)
signed —
in relation to an ELN transaction document for an ELN transfer—see section 156E (1) ; or
in relation to an ELN transaction document for an ELN lodgement—see section 156E (2) .
s 156D def signed sub 2018 No. 27 s 14 (2) – (3)
subscriber see the Electronic Conveyancing National Law (Queensland) , section 3 .
transfer information , in an ELN workspace for an ELN transfer, means information in the ELN workspace that is necessary for either of the following purposes in relation to an ELN transaction document for the ELN transfer—
complying with a provision of the Land Title Act 1994 in relation to the registration of the document; or
endorsing the document under this Act.
s 156D def transfer information amd 2018 No. 27 s 14 (9)
unlocked , in relation to an ELN workspace for an ELN transfer or ELN lodgement, see section 156F (2) .
s 156D def unlocked amd 2018 No. 27 s 14 (10)
s 156D ins 2015 No. 4 s 19
amd 2018 No. 27 s 14 (1)
- (a) that is a transfer, surrender or vesting of dutiable property or an acquisition of a new right; and
- (b) for which an instrument or ELN transaction document for an ELN lodgement is registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
- (c) on which a liability for transfer duty is imposed.
- (a) for which an instrument or ELN transaction document for an ELN transfer is registered under the Land Title Act 1994 ; and
- (b) on which a liability for transfer duty is imposed.
- (a) that is a transfer, surrender or vesting of land, or an acquisition of a new right that is land, registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
- (b) for which an ELN workspace exists; and
- (c) that is not eligible for a concession, exemption or other reduction for transfer duty, other than a concession, exemption or reduction for transfer duty for an ELN lodgement prescribed by regulation.
- (a) is— (i) for an ELN transfer—an instrument of transfer under the Land Title Act 1994 , section 61 for a relevant transfer agreement, alone or together with an instrument of transfer under the Land Act 1994 , chapter 6 or the Water Act 2000 , section 170 that is under the same relevant transfer agreement; or (ii) for an ELN lodgement—an instrument under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
- (i) for an ELN transfer—an instrument of transfer under the Land Title Act 1994 , section 61 for a relevant transfer agreement, alone or together with an instrument of transfer under the Land Act 1994 , chapter 6 or the Water Act 2000 , section 170 that is under the same relevant transfer agreement; or
- (ii) for an ELN lodgement—an instrument under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
- (b) would effect a dutiable transaction that is an ELN transfer or ELN lodgement if the document were— (i) digitally signed; and (ii) lodged electronically under the Electronic Conveyancing National Law (Queensland) , section 7 ; and (iii) registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 .
- (i) digitally signed; and
- (ii) lodged electronically under the Electronic Conveyancing National Law (Queensland) , section 7 ; and
- (iii) registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 .
- (i) for an ELN transfer—an instrument of transfer under the Land Title Act 1994 , section 61 for a relevant transfer agreement, alone or together with an instrument of transfer under the Land Act 1994 , chapter 6 or the Water Act 2000 , section 170 that is under the same relevant transfer agreement; or
- (ii) for an ELN lodgement—an instrument under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and
- (i) digitally signed; and
- (ii) lodged electronically under the Electronic Conveyancing National Law (Queensland) , section 7 ; and
- (iii) registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 .
- (a) means a transfer of dutiable property— (i) that includes eligible land; and (ii) for which an ELN workspace exists; and (iii) that is to the transferee under a relevant transfer agreement and for the same consideration as provided for under the agreement; but
- (i) that includes eligible land; and
- (ii) for which an ELN workspace exists; and
- (iii) that is to the transferee under a relevant transfer agreement and for the same consideration as provided for under the agreement; but
- (b) does not include a transaction for which— (i) there is an agreement for the transfer of dutiable property (the first agreement ); and (ii) after the first agreement takes place, 1 or more agreements to transfer all or part of the dutiable property the subject of the first agreement take place (the intervening agreements ); and (iii) to give effect to the first agreement and the intervening agreements, 1 or more transfers of dutiable property will be effected by 1 or more parties to the first agreement and the intervening agreements.
- (i) there is an agreement for the transfer of dutiable property (the first agreement ); and
- (ii) after the first agreement takes place, 1 or more agreements to transfer all or part of the dutiable property the subject of the first agreement take place (the intervening agreements ); and
- (iii) to give effect to the first agreement and the intervening agreements, 1 or more transfers of dutiable property will be effected by 1 or more parties to the first agreement and the intervening agreements.
- (i) that includes eligible land; and
- (ii) for which an ELN workspace exists; and
- (iii) that is to the transferee under a relevant transfer agreement and for the same consideration as provided for under the agreement; but
- (i) there is an agreement for the transfer of dutiable property (the first agreement ); and
- (ii) after the first agreement takes place, 1 or more agreements to transfer all or part of the dutiable property the subject of the first agreement take place (the intervening agreements ); and
- (iii) to give effect to the first agreement and the intervening agreements, 1 or more transfers of dutiable property will be effected by 1 or more parties to the first agreement and the intervening agreements.
- (a) complying with a provision of the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 in relation to the registration of the document;
- (b) endorsing the document under this Act.
- (a) that includes eligible land; and
- (b) on which transfer duty is imposed; and
- (c) that is not eligible for a concession, exemption or other reduction for transfer duty, other than a concession, exemption or reduction for transfer duty for an ELN transfer prescribed by regulation; and
- (d) that— (i) is aggregated under section 30 with a transfer of other dutiable property under that agreement; or (ii) is aggregated under section 30 only with another agreement for the transfer of dutiable property that complies with paragraphs (a) to (c) ; or (iii) if subparagraph (i) or (ii) does not apply—is not aggregated under section 30 with any other dutiable transaction.
- (i) is aggregated under section 30 with a transfer of other dutiable property under that agreement; or
- (ii) is aggregated under section 30 only with another agreement for the transfer of dutiable property that complies with paragraphs (a) to (c) ; or
- (iii) if subparagraph (i) or (ii) does not apply—is not aggregated under section 30 with any other dutiable transaction.
- (i) is aggregated under section 30 with a transfer of other dutiable property under that agreement; or
- (ii) is aggregated under section 30 only with another agreement for the transfer of dutiable property that complies with paragraphs (a) to (c) ; or
- (iii) if subparagraph (i) or (ii) does not apply—is not aggregated under section 30 with any other dutiable transaction.
- (a) in relation to an ELN transaction document for an ELN transfer—see section 156E (1) ; or
- (b) in relation to an ELN transaction document for an ELN lodgement—see section 156E (2) .
- (a) complying with a provision of the Land Title Act 1994 in relation to the registration of the document; or
- (b) endorsing the document under this Act.