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

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


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

Land tax

For land tax purposes, this includes:

  • vacant land
  • land that is built on
  • lots in building unit plans
  • lots in group title plans
  • lots in a timeshare scheme
  • lots owned by a home unit company.
Date published: 29 January 2023