Transfer duty concessions and the first home owner grant are only available to individuals, and the rules on who qualifies changed again on 1 August 2026. For buyers considering a trust or company structure, those concession windows close entirely, and the land tax position changes too. Getting the structure right before a contract is signed matters, because changing it afterwards can trigger a second duty liability.
Queensland's rules on buying in a trust or company name are spread across transfer duty, land tax and title law, each with its own conditions. The Queensland Revenue Office sets the eligibility tests for duty, the Land Title Act governs how the title is held, and the first home owner grant Act sets the conditions on grants. None of those tests are the same, and they do not all point in the same direction.
As a Springfield law firm, we help clients across Greater Springfield and Ipswich with buying property in a trust or company name, including structuring advice, contract review and settlement.
Here is how the duty, land tax and title rules generally work in Queensland for buyers using a trust or company structure.
Key takeaways
- Companies are not eligible for any Queensland transfer duty concession.
- A trust purchase can trigger duty on the creation of the trust itself.
- Land tax thresholds are lower for companies and trustees than for individuals.
This article is general information only and is not legal advice. Every situation is different, and you should speak with a solicitor about your own circumstances.
What are the transfer duty rules when buying in a trust or company name in Queensland?
Buyers who purchase in a company name or through a trustee pay the general rate of transfer duty on the full dutiable value of the property, according to the Queensland Revenue Office. There is no home concession, no first home concession and no first home new home concession available to a company. The general duty rates, as at 25 June 2026, range from nil on values up to $5,000, through to $38,025 plus $5.75 for each $100 over $1,000,000 at the top end.
Trustees face a similar position. The Queensland Revenue Office states that trustees are not eligible for a duty concession unless strict conditions are all satisfied, and those conditions specifically exclude discretionary trusts and unit trusts. The only trust structures that may qualify involve a corporate trustee where the trust deed and all other conditions match what the Office requires.
There is a separate duty issue that many buyers do not anticipate. The Queensland Revenue Office notes that a trust is created, for duty purposes, when a person holds property in their own name and then begins to hold it as trustee. That means moving a property from a personal name into a trust at a later date can itself trigger a dutiable transaction, even if no money changes hands.
What happens to the first home owner grant when buying in a trust or company name in Queensland?
The first home owner grant is not available to a company or a trust, according to the Queensland Revenue Office. The applicant must be a natural person, meaning an individual, aged 18 or over. Where a buyer holds the property through a company or as trustee, the grant eligibility tests are simply not met.
For eligible individual buyers purchasing a new home valued at less than $750,000 including land, the grant is $30,000. That amount is not accessible through a company purchase or a trustee purchase.
From 1 August 2026, the Queensland Revenue Office also requires that buyers claiming a home, first home or first home vacant land concession be Australian citizens, permanent residents or specified foreign retirees. That citizenship requirement applies to the individual buyers claiming the concession and reinforces why the concession path is only open to individuals buying in their own names.
What are the land tax differences for a trust or company buying Queensland property?
Land tax is assessed annually on the total taxable value of freehold land owned in Queensland at midnight on 30 June each year, according to the Queensland Revenue Office. The threshold at which liability starts is significantly lower for companies and trustees than for individuals.
As at 29 May 2026, the Queensland Revenue Office sets these thresholds:
- › Individuals: liability starts at a total taxable value of $600,000.
- › Companies and trustees: liability starts at a total taxable value of $350,000.
- › Home exemption: a principal place of residence is generally exempt, but only one property can qualify, and a company or trust structure typically cannot claim it.
A buyer who owns several investment properties personally and then purchases another in a trust name should be aware that the land tax position for the trust is assessed separately. Each owner's interest is assessed on their own land holdings, and joint owners are assessed on each person's share.
When does a trust or company name not apply to you?
Purchasing in a trust or company name is not the right question for every buyer. Where a buyer is purchasing their first home and intending to live in it, buying as an individual is almost certainly the only path that preserves access to the duty concessions and the grant. The trust and company structure becomes relevant mainly for investment property acquisitions, where protecting assets or separating ownership from personal liabilities is a genuine concern.
Where a buyer is acquiring commercial or investment property and already has a portfolio, the lower land tax threshold for companies and trustees is a factor worth understanding before the contract is signed. The structure also affects how any future transfer of the property is treated: moving it out of a company or trust at a later date can itself generate duty, just as moving it in can.
Where a property is being held on behalf of a superannuation fund, the trustee requirements are set by superannuation law as well as by Queensland duty and land tax rules, and both must be satisfied. A solicitor and a financial adviser work through those requirements together.
How does a solicitor help with buying in a trust or company name in Queensland?
Step 1: Talk to us
Get in touch and we will explain how the duty, land tax and title rules generally work for trust and company purchases, and what the next steps look like for your intended structure.
Step 2: Review the structure and the contract
We review how the proposed trust or company is documented and how the title will be held, then check the contract to confirm the buyer is correctly described and that the structure matches the duty position being claimed.
Step 3: Prepare for settlement
We manage the duty lodgement, the identity and anti-money laundering verification that applies from 1 July 2026 under AUSTRAC's requirements, and the Titles Queensland transfer documents, making sure the trustee notation and share information are correctly recorded on the title.
Step 4: Complete the transfer
We settle the matter through an electronic lodgement network operator, PEXA or Sympli, in line with the Titles Queensland mandate that has applied since 20 February 2023, and confirm registration with the client once the title is updated.
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What are the common mistakes when buying property in a trust or company name in Queensland?
The most common misunderstanding is that a corporate trustee purchasing property can still claim the home concession because the individual behind the company is an owner-occupier. The Queensland Revenue Office is clear that companies are not eligible for duty concessions, and a corporate trustee does not become eligible simply because of who sits behind it. The concession eligibility tests focus on the legal acquirer.
A second misunderstanding involves the timing of the trust structure. Some buyers assume they can purchase in their own name and move the property into a trust afterwards without a duty cost. The Queensland Revenue Office's position on trust creation means that transferring property into a trust can itself be a dutiable transaction, even where no consideration changes hands. Settling on the structure before the contract is signed avoids that outcome.
How is the title recorded when buying in a trust or company name in Queensland?
Titles Queensland records a transfer to a trustee with the words "as trustee" after the buyer's name, according to the Land Title Practice Manual. The trust itself is not identified by name or date on the face of the title. Where there are multiple buyers, the tenancy must be stated, with shares recorded as fractions, because the Registrar treats co-owners as tenants in common if this is not specified.
For buyers purchasing as co-owners, whether as individuals or through a structure, the Land Title Practice Manual notes that if the tenancy is not stated the Registrar treats the co-owners as tenants in common after written confirmation. Getting this right at settlement avoids the need for a later correction, which would itself require a fresh instrument.
For properties held in a company name, the company is the registered owner and the title reflects that. Directors and shareholders have no registered interest in the property itself. Any later transfer out of the company to an individual or a trustee is a fresh dutiable transaction.
Frequently Asked Questions
Can a company claim the Queensland first home concession when buying property?
No. The Queensland Revenue Office states that companies are not eligible to claim any transfer duty concession. The first home concession, the home concession and the first home new home concession are all unavailable to a company acquirer.
Does buying Queensland property in a trust attract transfer duty?
Generally yes. Transfer duty applies at the general rate on the dutiable value, according to the Queensland Revenue Office. Duty concessions for trustees are available only where strict eligibility conditions are all met, excluding discretionary and unit trusts.
What is the land tax threshold for a company or trust holding Queensland property?
As at 29 May 2026, the Queensland Revenue Office sets the land tax threshold for companies and trustees at $350,000 in total taxable value, compared with $600,000 for individuals. The home exemption is generally not available to a company or trust structure.
Can I transfer property into a trust after buying it in my own name in Queensland?
This can itself be a dutiable transaction in Queensland. The Queensland Revenue Office notes that a trust is created for duty purposes when a person who holds property in their own name begins to hold it as trustee, which can trigger duty even where no money changes hands.
How is the title recorded in Queensland when a trustee buys property?
According to the Titles Queensland Land Title Practice Manual, a transfer to a trustee records the words "as trustee" after the buyer's name. The trust itself is not identified by name or date on the face of the title.
Do you need a solicitor to buy property in a trust or company name in Springfield or Ipswich QLD?
A solicitor plays an important role in confirming how the structure affects duty, land tax and title recording before the contract is signed. Our conveyancing team acts for buyers across Greater Springfield and Ipswich on trust and company name purchases, from contract review through to settlement.
Does the additional foreign acquirer duty apply when buying in a company or trust name in Queensland?
It can. The Queensland Revenue Office defines a foreign corporation as one incorporated outside Australia, or where foreign persons hold at least 50% of its interests. A trust is foreign if foreign persons hold at least 50% of its beneficial interests. Additional foreign acquirer duty of 8% applies to residential land acquisitions by foreign persons, including foreign companies and the trustees of foreign trusts.
Your Next Steps
Getting the ownership structure right before signing is far more straightforward than correcting it afterwards. For buyers in Springfield, Ipswich and across Greater Springfield, the duty, land tax and grant rules that apply to a trust or company purchase are meaningfully different from those that apply to an individual buyer, and understanding that difference at the contract stage can avoid a second duty event later.
Every property purchase is different, and that's exactly why it's worth a conversation. Make an appointment with the Brookwater Legal team or call (07) 3437 8555.
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External Resources
Brookwater Legal · This article contains general information only and does not constitute legal advice. It does not take into account your individual circumstances. You should obtain legal advice about your own situation before acting on anything in this article. Liability limited by a scheme approved under Professional Standards Legislation.
