(3) The
"dutiable value" of a dutiable transaction that is the surrender of a lease of
land in Queensland is the total of any premium, fine or other consideration
payable for the surrender.
(4) The
"dutiable value" of a dutiable transaction that is the acquisition of a new
right that is a lease of land in Queensland is the total of any of the
following amounts payable for the lease—
(a) premiums, fines or other
consideration payable for the grant of the lease;
(b) consideration paid for,
or the value of, any moveable chattels taken over by the lessee from the
lessor or outgoing lessee;
(c) if, on the leased premises, a business is to
be carried on and an amount in excess of what would be the rent if a business
was not carried on is charged for the lease—the excess amount.
(5) The
"dutiable value" of a dutiable transaction that is a partnership acquisition
is determined under part 7 , division 3 .
(6) The
"dutiable value" of a dutiable transaction that is a trust acquisition or
trust surrender is determined under part 8 , division 5 .
