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

Change of trustee exemption (s.117) interactive help

Use the s.117 interactive help to determine if you should apply a change of trustee exemption to a transaction.

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: 19 July 2024