Land
Issued date
7 May 2024
7 May 2024
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.