Land

Transfer duty

For the purposes of the Duties Act, includes:

• airspace above land and Queensland coastal waters
• a resource authority.

The definition doesn’t include an exploration permit under the Petroleum (Submerged Lands) Act 1982.

A reference to ‘land’ includes a reference to an interest in land. Under the Acts Interpretation Act 1954, ‘interest’ in relation to land or other property means either a:

• legal or equitable estate in the land or other property

or

• right, power or privilege over, or in relation to, the land or other property.