(1)  Dutiable property is any of the following:

(a) land in Tasmania;

(b) a mineral tenement;

(c) fixtures to land or a mineral tenement;

(d) a land use entitlement;

(e) .  .  .  .  .  .  .  .  

(f) .  .  .  .  .  .  .  .  

(g) .  .  .  .  .  .  .  .  

(h) .  .  .  .  .  .  .  .  

(i) a partnership interest, being an interest in a partnership that has partnership property that is dutiable property elsewhere referred to in this section;

(j) goods in Tasmania, if the subject of an arrangement that includes a dutiable transaction over any dutiable property elsewhere referred to in this section, not including the following:

(i) goods that are stock-in-trade;

(ii) materials held for use in manufacture;

(iii) goods under manufacture;

(iv) livestock;

(v) a registered motor vehicle that is not exempted from motor tax under the Vehicle and Traffic Act 1999 or the Transport Act 1981 ;

(k) an option to purchase dutiable property;

(l) an interest in any dutiable property referred to in the preceding paragraphs of this section, except to the extent that –

(i) it arises as a consequence of the ownership of a unit in a unit trust scheme and is not a land use entitlement; or

(ii) it is, or is attributable to, an option over dutiable property.

(iii) .  .  .  .  .  .  .  .  

(2)  .  .  .  .  .  .  .  .  

(3)  .  .  .  .  .  .  .  .