Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 21

21 No double duty—general

(1) If a transaction for property constitutes more than 1 dutiable transaction for the property and imposition of transfer duty on all of the dutiable transactions for the property would result in transfer duty being imposed more than once on the transaction, the commissioner must decide the dutiable transaction on which transfer duty is imposed.

Notes—

1 For objections and appeals against assessments of duty, see the Administration Act , part 6 .

2 For a dutiable transaction that is an ELN transfer or ELN lodgement, see also part 15 , division 2 .

(2) For subsection (1) , the commissioner must decide the dutiable transaction that is the most applicable dutiable transaction having regard to the provisions of this chapter and the primary purpose of the transaction.