(a) a supply
of land, money, credit or goods or any interest in them, or provision of
services, has been made by the business to customers in Queensland; or
(b)
the asset has been used, exploited or exercised in, or relates to, Queensland.
(2) A reference in this chapter to consideration for the transaction or the
unencumbered value of the property is taken to be a reference to the amount
(the
"apportioned amount" ) worked out using the following formula— where—
"QS" means the gross amount of the supplies and provision of services made by
the business to its Queensland customers during the 3 completed financial
years preceding the dutiable transaction.
"TS" means the gross amount of supplies and provision of services made by the
business to all its customers during the 3 completed financial years preceding
the dutiable transaction.
(3) However, the commissioner may decide the
consideration for the dutiable transaction or the unencumbered value of the
dutiable property on another basis if the commissioner is satisfied the other
basis would be more appropriate in particular circumstances.