Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 138

138 Exemption—manufactured homes

(1) Transfer duty is not imposed on any of the following dutiable transactions—

(a) a transfer, or agreement for the transfer, of a manufactured home positioned on a site under a site agreement;

(b) a transfer, or agreement for the transfer, of a manufactured home not positioned on a site if—

(i) the manufactured home is acquired for positioning on a site under a site agreement; and

(ii) the transfer or agreement is not part of a transaction involving the transferor’s agreement for the transfer of ownership of land;

(c) a transfer, or agreement for the transfer, of a person’s rights and obligations as occupier of a manufactured home under a site agreement for the home.

(2) In this section—

"manufactured home" see the Manufactured Homes (Residential Parks) Act 2003 , section 10 .

"site" see the Manufactured Homes (Residential Parks) Act 2003 , section 13 .