Dutiable property
Issued date
8 January 2025
8 January 2025
Property that is involved in a dutiable transaction in Queensland.
When you buy or sell dutiable property, you’re likely to pay duty. This can include:
- land in Queensland
- a transferable site area
- an existing right
- a Queensland business asset
- a chattel (e.g. furniture, other freestanding moveable items) in Queensland.
Chattels are only dutiable if the transaction either:
- includes another type of dutiable property
- is aggregated with a transaction for another type of dutiable property.
Read section 10 of the Duties Act 2001 for more on property types.