Dutiable property

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.