DUTIES ACT 2001 - SECT 29 29 When transaction for chattel is not dutiable transaction

Queensland Consolidated Acts

29 When transaction for chattel is not dutiable transaction

(1) If a chattel in Queensland is the subject of a transaction, the transaction is not a dutiable transaction unless—

(a) another type of dutiable property is the subject of the same transaction; or

(b) under section 30, it is aggregated with a dutiable transaction that is not for a chattel.

(2) For subsection (1)(b), section 30 applies as if the transaction were a dutiable transaction.