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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Prescribed business

Issued date
24 July 2025

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A business solely involving an activity prescribed under Schedule 4 of the Duties Regulation 2023, such as:

  • excavating and earthmoving
  • picture framing
  • gunsmithing
  • locksmithing
  • manufacturing, processing and packaging
  • any of the following
    • beauty salon or barber shop
    • bus service
    • cinema
    • crematorium
    • engineering workshop
    • laundry or laundrette
    • newsagency, travel agency or real estate agency
    • repair and service workshop
    • rental business
    • restaurant or café
    • service station
    • sports complex or gymnasium
    • warehouse or bulk storage complex
  • undertaking or funeral directing
  • printing and publishing
  • boot and shoe repairing
  • retailing and wholesaling, whether or not it involves repairing or installing goods sold
  • upholstering.