DUTIES ACT 2001 - SECT 146
Exemption—leases of particular residences
DUTIES ACT 2001 - SECT 146
Exemption—leases of particular residences
146 Exemption—leases of particular residences
(1) Transfer duty is not imposed on an acquisition of a new right that is a
lease of land in Queensland if— (a) the new right is an instrument that
is— (i) a lease of a dwelling house; or
(ii) a site agreement; and
(b) the
leased premises are not used for carrying on a business or commercial venture;
and
(c) there is no premium, fine or other consideration payable for the
grant of the new right.
(2) In this section—
"leased premises" includes the land the subject of a site agreement.
