Queensland Consolidated Acts Queensland Consolidated Acts(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.
Editor's note--
Acts Interpretation Act 1954, section 36--
interest, in relation to land or other property, means--
(a) a legal or equitable estate in the land or other property; or
(b) a right, power or privilege over, or in relation to, the land or other property.