Skip to content
Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Change of trustee exemption (s.117) interactive help

Under section 117 of the Duties Act 2001, certain transactions that effect a change of trustee are exempt from duty.

Refer to the toolkit for guidance.

Answer the following questions to determine if a transaction changing the trustee of a trust is exempt.

Last updated: 16 March 2023