Queensland Consolidated Acts

DUTIES ACT 2001 - SCHEDULE 6

SCHEDULE 6 – Dictionary

"100% transfer farm-in agreement" see section 84D .

"accepted representations" see section 467 (2) .

"accident insurance" see section 352 .

"accommodation unit" see the Retirement Villages Act 1999 , schedule .

"acquirable asset" , for sections 130A and 130B , means an acquirable asset under the Superannuation Industry Act , section 10 .

"acquirer" —

(a) for chapter 2 , part 8 , division 7 , means a person who acquires an indirect interest in a land holding trust; or

(b) for chapter 4 , see section 233 ; or

(c) for chapter 17 , part 17 , see section 630 .

(a) for chapter 17 , part 6 , see section 568 ; or

(b) for chapter 17 , part 17 , see section 630 .

(a) a parent or grandparent of the person or person’s spouse; or

(b) a spouse of a parent or grandparent mentioned in paragraph (a) .

(a) a pool of financial assets—see section 130G ; or

(b) a pool of mortgages—see section 289 .

(a) for chapter 2 , part 9 , division 3 —a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement for a concession for transfer duty under the division; or

(b) for chapter 5 , part 6 , division 2 —a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement for a concession for mortgage duty under the division.

(a) land primarily used to carry on a business of primary production; or

(b) other dutiable property used, on or in relation to land mentioned in paragraph (a) , to carry on that business of primary production; or

(c) land primarily used to carry on a prescribed business; or

(d) personal property used, on or in relation to land mentioned in paragraph (c) , to carry on that prescribed business.

(a) for an interest in freehold land—a caveat under the Land Title Act 1994 ; or

(b) for an interest in a water allocation—a caveat under the Land Title Act 1994 , as applied by the Water Act 2000 , section 150 .

(a) for using a chattel; and

(b) transferable only with the chattel.

(a) professional indemnity;

(b) personal injury to a person relating to the person’s travel on an aircraft;

(c) a motor vehicle, other than CTP insurance;

(d) a home mortgage that is a first mortgage;

(e) a life insurance rider.

(a) for chapter 17 , part 2 , see section 510 ; or

(b) for chapter 17 , part 17 , see section 630 .

(a) chapter 10 —see section 399 ; or

(b) otherwise—means a company registered under the Corporations Act .

(a) a complying superannuation fund under the Superannuation Industry Act , section 42 or 42A ; or

(b) an exempt public sector superannuation scheme under that Act.

(a) a debenture, debenture stock, bond or note or other similar security of the corporation or society; or

(b) any right relating to a thing mentioned in paragraph (a) , whether or not the right is a charge on the assets of the corporation or society.

(a) make payment to a merchant to whom the card is produced; or

(b) provide a cash advance to the credit card holder.

(a) to whom a credit card has been issued; and

(b) whose address last known to the credit card provider, or at the person’s direction, is in Queensland.

(a) a person who has issued a credit card and, in the ordinary course of business, may make a payment or provide credit under an obligation accepted by the person on the issue of the credit card; or

(b) a prescribed credit card provider.

(a) for chapter 2 , part 12 and part 13 , division 3 —the corporation that has been or will be appointed under the Corporations Act , section 601FB , to hold the property of a registered managed investment scheme as agent for the responsible entity of the scheme; or

(b) for an eligible superannuation entity—a custodian under the Superannuation Industry Act , section 10 , that—

(i) itself performs custodial functions for assets of the entity; and

(ii) satisfies the eligibility requirements for a custodian under part 15 of that Act.

(a) the person’s spouse;

(b) a parent of the person or the person’s spouse;

(c) a grandparent of the person or the person’s spouse;

(d) a brother, sister, nephew or niece of the person or the person’s spouse;

(e) a child or grandchild of the person or the person’s spouse;

(f) an aunt or uncle of the person or the person’s spouse;

(g) a child of an aunt or uncle of the person or a child of the spouse of an aunt or uncle of the person;

(h) the spouse of anyone mentioned in paragraphs (b) to (g) .

(a) a child or grandchild of the person or the person’s spouse; or

(b) a spouse of a child or grandchild mentioned in paragraph (a) .

(a) for a decision of the commissioner to refuse to register a person as a self assessor—the applicant; or

(b) for a decision of the commissioner to amend, suspend or cancel a self assessor’s registration—the self assessor; or

(d) for a decision of the commissioner to require a person to pay a penalty amount—the person.

(a) had any assets or liabilities other than share capital for subscriber shares or shares issued to replace subscriber shares of the same value on their redemption; or

(b) been party to an agreement or a beneficiary or trustee of a trust; or

(c) issued or sold any shares or rights relating to shares other than subscriber shares, rights relating to subscriber shares or shares issued to replace subscriber shares of the same value on their redemption.

(a) for chapter 2 , parts 13 and 14 —see section 151A (2) (e) ; and

(b) for chapter 10 , part 2 —see section 416 (1) (b) and (2) (b) .

(a) for an application to register a vehicle—the day the application is made; or

(b) for an application to transfer a vehicle—the day the transaction to which the transfer relates takes place.

(a) a dutiable transaction—see section 11 ; or

(b) residential land or vacant land—see section 90 ; or

(c) a relevant acquisition under chapter 3 , part 1 or 2 —means the dutiable value of the acquisition worked out under chapter 3 , part 1 , division 4 or part 2 , division 5 ; or

(d) a vehicle as defined for chapter 9 —see section 378 .

(a) means the use of the land solely, or almost solely, for residential or traditional purposes; but

(b) does not include a use for a commercial purpose, including, for example, selling or leasing the land.

(a) chapter 2 , part 8 , division 7 , means a corporation, partnership, person or trust; or

(b) chapter 3 , part 1 , means a corporation or listed unit trust; or

(c) chapter 11 , includes—

(i) a trust; and

(ii) a superannuation fund under the Superannuation Industry Act .

(a) a relevant acquisition for which landholder duty is not imposed under chapter 3 , part 1 , division 5 or chapter 10 , parts 2 to 4 ; or

(b) a relevant acquisition for which corporate trustee duty is not imposed under chapter 3 , part 2 , division 6 or chapter 10 , parts 2 to 4 .

(a) is for $50,000 or more and a term of not more than 180 days; and

(b) is drawn, accepted or endorsed by a financial institution, an eligible money market dealer or dealer in the unofficial short-term money market.

(a) the only security provided to the person who discounts the note is the note; or

(b) the security is comprised of—

(i) the note and a guarantee by or for the government of the Commonwealth or a State; or

(ii) the note and a guarantee of a related body corporate of the corporation making the note; or

(iii) the note and a letter of credit from a financial institution.

(a) an existing statutory licence, other than a statutory business licence, granted by the State;

(b) an existing statutory licence, other than a statutory business licence, granted by the Commonwealth if the rights under the licence are exercisable in Queensland;

(c) an existing right to use a statutory licence, other than a statutory business licence, granted by the State;

(d) an existing right to use a statutory licence, other than a statutory business licence, granted by Commonwealth if the rights under the licence are exercisable in Queensland;

(e) an existing concession or licence to conduct a business in Queensland, other than a franchise arrangement;

(f) an existing lease or licence of a business conducted in Queensland, other than a franchise arrangement;

(g) existing rights under a joint venture agreement if the joint venture has dutiable property not solely comprising chattels;

(h) an existing right of the holder of a mortgage, including the debt secured by the mortgage, other than the holder of a mortgage-backed security;

(i) an existing option to acquire dutiable property if the acquisition of the property would be a dutiable transaction;

(j) an existing right of pre-emption for dutiable property;

(k) an existing right to acquire dutiable property;

(l) an existing right to exploit dutiable property, other than a business asset that is intellectual property;

(m) an existing right to the income from dutiable property.

(a) for an upfront farm-in agreement—see section 84B (1) (b) ; or

(b) for a deferred farm-in agreement—see section 84C (1) (b) .

(a) an authority to prospect under the Petroleum Act 1923 or Petroleum and Gas (Production and Safety) Act 2004 ;

(b) an exploration permit or prospecting permit under the Mineral Resources Act 1989 ;

(c) a geothermal exploration permit under the Geothermal Energy Act 2010 ;

(d) a GHG exploration permit under the Greenhouse Gas Storage Act 2009 .

(a) if the partnership carries on a business of primary production—the total partnership interests of the partners who are defined relatives of the person is at least 50%; or

(b) otherwise—the total partnership interests of the partners who are members of the person’s family is at least 50%.

(a) the trustee of which started to hold the property on trust at the direction of—

(i) if the trust property is used to carry on a business of primary production—a defined relative of the person; or

(ii) otherwise—an ancestor of the person; and

(b) the beneficiaries of which—

(i) for a trust mentioned in paragraph (a) (i) —are defined relatives of the person; or

(ii) otherwise—are members of the person’s family.

(a) that is a private unit trust; and

(b) for which at least 50% of the trust interests in the trust are held by the person, or—

(i) if the trust property is used to carry on a business of primary production—defined relatives of the person; or

(ii) otherwise—members of the person’s family.

(a) for an upfront farm-in agreement—see section 84B (1) ; or

(b) for a deferred farm-in agreement—see section 84C (1) .

(a) for a residence to be constructed on vacant land—see section 86B ; or

(b) for chapter 5 , part 6 , division 2 —see section 272 ; or

(c) otherwise—see section 86 (2) .

(a) to engage in the business of offering, selling or distributing goods and services within or partly within Queensland at a place other than the place of business of the franchisor, and the franchisee is required to do so under—

(i) a stated marketing, business or technical plan or system; and

(ii) a common format or procedure or common format and procedure; and

(b) to use a mark or common trade name in a way that the business carried on by the franchisee is or is capable of being identified by the public as being substantially associated with the mark or name identifying, commonly connected with or controlled by the franchisor or a related person of the franchisor.

(a) the trustee of the entity; or

(b) a custodian for the trustee of the entity.

(a) for chapter 5 , part 6 , division 2 †” section 272 ; or

(b) for chapter 5 , part 6 , division 3 †” section 277 ; or

(c) otherwise†” section 86 (1) .

(a) a partnership—see section 43 ; or

(b) a trust—see section 58 ; or

(c) for a corporate trustee—see section 210 .

(a) the decision;

(b) the reasons for the decision;

(c) the person to whom the notice is given may apply for a review of the decision within 28 days;

(d) how to apply for the review.

(a) either a general insurer or a life insurer; or

(b) both a general insurer and a life insurer.

(a) a patent, trademark, industrial design, copyright, registered design, plant breeder right or circuit layout right; or

(b) a right, whether or not under a franchise arrangement, to use or exploit—

(i) a patent, trademark, industrial design; or

(ii) a thing, system or process that is the subject of a patent, copyright, registered design, plant variety breeder or circuit layout right; or

(iii) an adaptation or modification of a thing, system or process mentioned in subparagraph (ii) .

(a) a natural disaster, including, for example, fire and flood; or

(b) the death or incapacity of a person to whom section 153 , 154 , 246AJ or 291 applies; or

(c) another event prescribed under a regulation.

(a) includes—

(i) airspace above land and the coastal waters of the State; and

(ii) a resource authority; but

(b) does not include an exploration permit under the Petroleum (Submerged Lands) Act 1982 .

(a) a lease, or agreement for lease, of land in Queensland; or

(b) an offer for the grant of exclusive possession of land in Queensland.

(a) is attached to a policy of life insurance for which the premium or the part of the premium attributable to the attached insurance is stated separately on the policy; and

(b) provides for an additional capital payment in the event of the disablement, or the death by accident, of the insured.

(a) for a truck—the relevant make and model of the cab-chassis; or

(b) for another vehicle—the vehicle.

(a) is the holder of at least 50% of the voting shares in the corporation; or

(b) has the power, whether direct or indirect, to exercise, or control the exercise of, a right to vote attached to at least 50% of the voting shares.

(a) if the body has a management committee—each member of the management committee; or

(b) otherwise—a person who is concerned with, or takes part in, the body’s management, whatever name is given to the member’s position in the body.

(a) any share or right relating to a share; or

(b) any right or interest, whether described as a unit or otherwise, of a beneficiary under a public unit trust.

(a) the person’s spouse;

(b) the parents of the person or the person’s spouse;

(c) the grandparents of the person or the person’s spouse;

(d) a brother, sister, nephew or niece of the person or the person’s spouse;

(e) a child, stepchild or grandchild of the person;

(f) the spouse of anyone mentioned in paragraph (d) or (e) .

(a) supplies goods, services, money or money’s worth; and

(b) relies, partly or wholly, on a credit card for payment or recoupment for the supply.

(a) for chapter 5 , other than part 7 , division 2 †” section 248 ; or

(b) for chapter 2 , part 13 , division 3C and chapter 5 , part 7 , division 2 †” section 287 ; or

(c) otherwise†” section 248 (1) .

(a) for chapter 2 , parts 13 and 14 —see section 151A (3) (b) (ii) ; and

(b) for chapter 10 , part 2 —see section 417 (1) (b) .

(a) land in Queensland, other than the following interests in land—

(i) a security interest;

(ii) a partner’s interest in a partnership;

(iii) a trust interest;

(iv) the interest of a discretionary object of a trust that holds dutiable property;

(b) a lease or licence of a business, other than a franchise arrangement, conducted in Queensland;

(c) an option to acquire dutiable property if the acquisition of the property would be a dutiable transaction;

(d) a right to use an existing statutory licence granted by the State;

(e) a right to use an existing statutory licence granted by the Commonwealth if the rights under the licence are exercisable in Queensland;

(g) a cane railway easement granted under the Sugar Industry Act 1999 ;

(h) a water entitlement;

(i) a licence or right to do a thing that is—

(i) prescribed under a regulation; and

(ii) sold or granted by the State, a government entity, a government owned corporation or a rail government entity under the Transport Infrastructure Act 1994 .

(a) for chapter 2 , parts 13 and 14 —see section 151A (3) (b) (i) ; and

(b) for chapter 10 , part 2 —see section 417 (1) (b) .

(a) the occupier intends to use the premises for conducting a business; and

(b) the occupier does not obtain a right to exclusive possession but the occupier’s use and enjoyment of the premises as a place of business is not adversely affected by the absence of the right to exclusive possession; and

(c) one of the following applies—

(i) the right is for a term of less than 1 month and there is an arrangement for extension or renewal of the right beyond 1 month and the cost of the right is more than $10,000 on an annual basis;

(ii) the right is for a term of at least 1 month but less than 1 year and the cost of the right is more than $10,000 on an annual basis;

(iii) the right is for a term of at least 1 year and the consideration for the term of the right is more than $10,000 annually.

(a) are not included in the vehicle’s list price; and

(b) are fitted to the vehicle or otherwise provided with the vehicle when the purchaser takes possession of it.

(a) refuse an application to register a person as a self assessor; or

(b) amend, suspend or cancel a self assessor’s registration other than a decision to cancel the registration under section 470A ; or

(d) require a person to pay a penalty amount.

Note—

See the Administration Act , sections 54 (Unpaid tax interest) and 58 (Liability for penalty tax).

(a) for chapter 2 , part 15 , division 4 , see section 156P (1) (b) ; or

(b) for chapter 4 , part 6 , see section 246B (1) (b) .

(a) the holder of a permanent visa as defined by the Migration Act 1958 (Cwlth) , section 30 (1) ; or

(b) a New Zealand citizen who is the holder of a special category visa as defined by the Migration Act 1958 (Cwlth) , section 32 .

Examples of personal property—

1 an aircraft, boat or motor vehicle

2 livestock

3 material held for use in manufactured or partially manufactured goods

4 plant or equipment

5 trading stock

(a) a plant breeder’s right under the Plant Breeder’s Rights Act 1994 (Cwlth) ; or

(b) a plant breeder’s right corresponding to a right mentioned in paragraph (a) .

(a) a building or structure of any kind or part of a building or structure of any kind; or

(b) a building or structure of any kind or part of a building or structure of any kind together with the land, or part of the land, on which the building or structure is situated.

(a) a person agrees to make a loan, to the insured person under a policy of insurance of any kind, of an amount payable for premiums under the policy; and

(b) the person obtains from the insured person an assignment of either or both of the following as security for payment of the loan—

(i) the insured person’s interest in the policy;

(ii) all amounts payable under the policy.

(a) is principally engaged in supplying goods or services or is a related body corporate of a corporation (the
"related corporation" ) that is principally engaged in supplying goods or services; and

(b) issues a credit card principally for use in connection with transactions between the credit card holder and the corporation or the related corporation for the supply of goods or services by the corporation or the related corporation; and

(c) is prescribed under a regulation to be a corporation to which this paragraph applies.

(a) for chapter 17 , part 6 , division 4 , see section 578 ; and

(b) for chapter 17 , part 9 , division 1 , see section 590 ; and

(c) for chapter 17 , part 15 , see section 622 .

1 The
"primary custodian" for the responsible entity of a registered managed investment scheme means the corporation that has been appointed under the Corporations Act , section 601FB (2) , to hold property of the scheme as agent for the responsible entity.

2 However, the term does not include a person who, under the Corporations Act , section 601FB (3) , is taken to be an agent appointed by the responsible entity to do something for subsection (2) of the section.

(a) for chapter 9 —a person who, under the Vehicle Registration Act , is entitled to concessional registration for a primary production vehicle under that Act; or

(b) otherwise—a person engaged in the business of primary production.

(a) generally—includes dutiable property and a new right; or

(b) of a corporation for chapter 3 , part 1 —see section 168 .

(a) a complying approved deposit fund, other than an excluded approved deposit fund under the Superannuation Industry Act , section 10 ; or

(b) an eligible rollover fund; or

(c) a pooled superannuation trust; or

(d) a public offer superannuation fund; or

(e) a fund or trust the trustee of which declares will be a fund or trust mentioned in paragraphs (a) to (d) within 1 year after the creation of the fund or trust.

1 A
"Queensland marketable security" means—

(a) any share or right relating to a share in a Queensland company or society; or

(b) any share or right relating to a share in a foreign company that is kept on the Australian register kept in Queensland; or

(c) any right or interest, whether described as a unit or otherwise, of a beneficiary under a public unit trust registered on a register kept in Queensland.

2 However, the term does not include any share, right or interest that—

(a) is quoted on the market operated by a recognised stock exchange; or

(b) relates to a share mentioned in paragraph (a) .

Note—

Section 498A includes provision about when the quotation of securities is suspended.

(a) the Australian Securities Exchange; or

(b) another stock exchange prescribed under a regulation.

(a) for chapter 2 , part 8 —see section 61 ; or

(b) for chapter 3 or section 498 —see section 164 ; or

(c) for chapter 4 —see section 238 ; or

(d) otherwise—see section 61 (1) .

(a) a retransfer of the property secured by a mortgage or the benefit of that property; and

(b) a release or discharge of a mortgage or the obligations under a mortgage.

(a) for chapter 3 , part 1 , chapter 10 , part 1 or section 431B or 498 —see section 158 ; or

(b) for chapter 3 , part 2 —see section 207 .

(a) for chapter 17 , part 5 , division 1 , see section 554 (1) ; and

(b) for chapter 17 , part 5 , division 2 , see section 558 (1) .

(a) for a body corporate—an executive officer of the body; or

(b) for a partnership—a partner of the partnership; or

(c) for an unincorporated body—a management member of the body.

(a) see section 86A ; and

(b) for chapter 5 , part 6 and section 291 —includes land, or the part of land, on which a residence is to be constructed.

(a) a geothermal tenure under the Geothermal Energy Act 2010 ;

(b) a GHG authority under the Greenhouse Gas Storage Act 2009 ;

(c) a mining tenement under the Mineral Resources Act 1989 ;

(d) the following petroleum authorities under the Petroleum and Gas (Production and Safety) Act 2004 —

(i) an authority to prospect;

(ii) a petroleum lease;

(iii) a data acquisition authority;

(iv) a water monitoring authority;

(v) a pipeline licence;

(vi) a petroleum facility licence;

(e) an authority to prospect or lease under the Petroleum Act 1923 ;

(f) a sublease under the following—

(i) a geothermal coordination arrangement under the Geothermal Energy Act 2010 ;

(ii) a GHG coordination arrangement under the Greenhouse Gas Storage Act 2009 ;

(iii) a coordination arrangement under the Petroleum and Gas (Production and Safety) Act 2004 .

(a) entered into between an owner of an accommodation unit in a retirement village and the scheme operator; and

(b) under which the owner leases the unit to the scheme operator but occupies the unit, as the owner’s principal place of residence, under a sublease from the scheme operator; and

(c) that is the only arrangement available to the owner for occupying the unit.

(a) any agreement, arrangement, understanding, promise or undertaking—

(i) whether it is express or implied; and

(ii) whether or not it is, or is intended to be enforceable, by legal proceedings; or

(b) any scheme, plan, proposal, action, course of action or course of conduct whether unilateral or otherwise.

(a) the responsible entity of the scheme; or

(b) a primary custodian for the responsible entity of the scheme.

(a) for chapter 10 , part 1 —means a share or stock of a corporation or society; or

(b) otherwise—means a share or stock of a corporation or society, or an interest in a share or stock of a corporation or society.

(a) of a person in a transferee corporation, for chapter 10 , part 1A —see section 413D ; or

(b) otherwise—see section 208 .

(a) in relation to an ELN transaction document for an ELN transfer—see section 156E (1) ; or

(b) in relation to an ELN transaction document for an ELN lodgement—see section 156E (2) .

(a) a society registered under the Financial Intermediaries Act 1996 as a cooperative housing society; or

(b) a co-operative under the Co-operatives National Law (Queensland) .

(a) a vehicle that is, or will be on its registration, registered under the Transport Operations (Road Use Management—Vehicle Registration) Regulation 2010 , section 12 (2) ;

(b) mobile machinery within the meaning of the Transport Operations (Road Use Management—Vehicle Registration) Regulation 2010 , schedule 8 , other than mobile machinery built on a truck chassis.

(a) for chapter 2 , parts 13 and 14 —see section 151A (2) (d) ; and

(b) for chapter 10 , part 2 —see section 416 (1) (a) and (2) (a) .

(a) a constructing authority under the Acquisition of Land Act 1967 ; or

(b) an entity that is established under an Act and authorised under the Act to acquire property.

(a) a chattel authority;

(b) an exploration permit under the Petroleum (Submerged Lands) Act 1982 .

(a) for a corporation—a shareholder’s interest in the corporation being the proportion that the number of the shareholder’s shares bears to the total issued shares of the corporation expressed as a percentage; or

(b) for a partnership—a partnership interest; or

(c) for a trust—a trust interest.

(a) chapter 3 —see section 166 ; or

(b) chapter 10 —see section 402 .

(a) abandonment;

(b) abrogation;

(c) cancellation;

(d) extinguishment;

(e) forfeiture;

(f) redemption;

(g) relinquishment.

(a) camping, fishing, gathering or hunting; and

(b) performing rites or other ceremonies; and

(c) visiting sites of significance.

(a) solely or principally by the dealer or a member of the dealer’s staff or family; or

(b) for the general purposes of the dealer’s business.

(a) assigned to the instrument or ELN transaction document by the self assessor under a system stated in the self assessor’s notice of registration; or

(b) assigned to the instrument or ELN transaction document, and notified to the self assessor, under a system administered by the commissioner.

(a) is recorded in a register kept by a local government; and

(b) derives from the unused development potential of land in Queensland that contains improvements of heritage value; and

(c) may, subject to obtaining all necessary consent and approvals, be used in the development of other land in Queensland.

(a) generally—includes a former trustee; and

(b) of an eligible superannuation entity for sections 130A and 130B , means—

(i) if the entity’s trustee is an RSE licensee under the Superannuation Industry Act , section 10 —the RSE licensee; or

(ii) otherwise—the trustee of the entity under the Superannuation Industry Act , section 10 .

Note—

Section 498A includes provision about when the quotation of securities is suspended.

(a) a caravan;

(b) a trailer.

(a) the holder of a motor dealer licence under the Motor Dealers and Chattel Auctioneers Act 2014 or the holder of an equivalent licence or other authority under an Act of another State that corresponds to that Act; or

(b) a person who carries on the business of selling new vehicles.