DUTIES ACT 2001 - SECT 156D Definitions for part

DUTIES ACT 2001 - SECT 156D

156D Definitions for part

In this part—


"completed lodgement" means a dutiable transaction—

(a) that is a transfer, surrender or vesting of dutiable property or an acquisition of a new right; and

(b) for which an instrument or ELN transaction document for an ELN lodgement is registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and

(c) on which a liability for transfer duty is imposed.

(a) for which an instrument or ELN transaction document for an ELN transfer is registered under the Land Title Act 1994 ; and

(b) on which a liability for transfer duty is imposed.

(a) that is a transfer, surrender or vesting of land, or an acquisition of a new right that is land, registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and

(b) for which an ELN workspace exists; and

(c) that is not eligible for a concession, exemption or other reduction for transfer duty, other than a concession, exemption or reduction for transfer duty for an ELN lodgement prescribed by regulation.

(a) is—

(i) for an ELN transfer—an instrument of transfer under the Land Title Act 1994 , section 61 for a relevant transfer agreement, alone or together with an instrument of transfer under the Land Act 1994 , chapter 6 or the Water Act 2000 , section 170 that is under the same relevant transfer agreement; or

(ii) for an ELN lodgement—an instrument under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 ; and

(b) would effect a dutiable transaction that is an ELN transfer or ELN lodgement if the document were—

(i) digitally signed; and

(ii) lodged electronically under the Electronic Conveyancing National Law (Queensland) , section 7 ; and

(iii) registered under the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 .

Note—

Under the Electronic Conveyancing National Law (Queensland) , schedule 1 , section 12 (1) definition
"document" , a document includes a record of information that exists in a digital form and is capable of being reproduced, transmitted, stored and duplicated by electronic means.

(a) means a transfer of dutiable property—

(i) that includes eligible land; and

(ii) for which an ELN workspace exists; and

(iii) that is to the transferee under a relevant transfer agreement and for the same consideration as provided for under the agreement; but

(b) does not include a transaction for which—

(i) there is an agreement for the transfer of dutiable property (the
"first agreement" ); and

(ii) after the first agreement takes place, 1 or more agreements to transfer all or part of the dutiable property the subject of the first agreement take place (the
"intervening agreements" ); and

(iii) to give effect to the first agreement and the intervening agreements, 1 or more transfers of dutiable property will be effected by 1 or more parties to the first agreement and the intervening agreements.

(a) complying with a provision of the Land Title Act 1994 , the Land Act 1994 or the Water Act 2000 in relation to the registration of the document;

(b) endorsing the document under this Act.

(a) that includes eligible land; and

(b) on which transfer duty is imposed; and

(c) that is not eligible for a concession, exemption or other reduction for transfer duty, other than a concession, exemption or reduction for transfer duty for an ELN transfer prescribed by regulation; and

(d) that—

(i) is aggregated under section 30 with a transfer of other dutiable property under that agreement; or

(ii) is aggregated under section 30 only with another agreement for the transfer of dutiable property that complies with paragraphs (a) to (c) ; or

(iii) if subparagraph (i) or (ii) does not apply—is not aggregated under section 30 with any other dutiable transaction.

(a) in relation to an ELN transaction document for an ELN transfer—see section 156E (1) ; or

(b) in relation to an ELN transaction document for an ELN lodgement—see section 156E (2) .

(a) complying with a provision of the Land Title Act 1994 in relation to the registration of the document; or

(b) endorsing the document under this Act.