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Even though the following transactions are exempt from duty, they must still be stamped. Please complete a Dutiable transaction statement—transfer duty—Form 2.2 (PDF 410 K) to claim the exemption.
Art union and exempt institutions
We will not charge duty on the transfer of property if it is transferring to:
- an exempt institution to be used as a prize in an art union which it is conducting
- the winner of a prize in the art union.
The art union must be definable under the Charitable and Non-Profit Gaming Act 1999.
The exempt institution must not be a religious body.
See section 142 of the Duties Act 2001 (the Act) for more information.
Particular chattels
We will not charge duty on the transfer of the following chattels taken under a statutory licence, profit a prendre, share-farming agreement or other similar arrangement:
- standing timber
- gas, petroleum or mineral
- gravel, rock, stone, sand, clay, earth or soil
- primary produce
- fish or livestock
- water.
See section 150 of the Act for more information.
Surrender of lease
We will not charge duty on a surrender of a lease of land in Queensland if:
- there is no premium, fine or other consideration paid or payable for the surrender
or
- any premium, fine or other consideration paid or payable for the surrender is paid by the lessor.
See section 147 of the Act for more information.
Transfer to State for public or community purpose
We will not charge duty on transfers of land to the State for a:
- public purpose under the Acquisition of Land Act 1967
- community purpose under the Land Act 1994.
See section 145 of the Act for more information.