DUTIES ACT 2001 - SECT 10
What is dutiable property
DUTIES ACT 2001 - SECT 10
What is dutiable property
(1) Each of the following is
"dutiable property" — (a) land in Queensland;
(b) a transferable site area;
(c) an existing right;
(d) a Queensland business asset;
(e) a chattel in
Queensland.
Note— Section 498 includes provision about references to
dutiable property.
(2) A reference to property in subsection (1) includes a
reference to an interest in the property, other than the following— (a) a
security interest;
(b) a partner’s interest in the partnership;
(c) a
trust interest;
(d) the interest of a discretionary object of a trust that
holds property mentioned in the subsection.
Note— See the
Acts Interpretation Act 1954 , schedule 1 , definition interest .