QLDIn ForceAct
Duties Act 2001
sec.136Exemption—dealings under Land Act
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### sec.136 Exemption—dealings under Land Act
Transfer duty is not imposed on the following dutiable transactions—
a grant under the Land Act 1994 , in fee simple in trust, of unallocated State land for any of the following purposes under that Act—
a community purpose;
provision of services beneficial to Aboriginal people particularly concerned with the land;
provision of services beneficial to Torres Strait Islanders particularly concerned with the land;
a grant under the Land Act 1994 , in fee simple, of land comprised in a freeholding lease, grazing homestead perpetual lease, or perpetual lease for pastoral purposes, under that Act, to the lessee;
a surrender under the Land Act 1994 of land held in fee simple to the State;
a transfer, or agreement for the transfer, of a road licence issued under the Land Act 1994 , section 103 , if the value of the licence is not more than $200;
a transfer, or agreement for the transfer, of a pastoral lease under the Land Act 1994 , other than a preferential pastoral holding issued under the Land Act 1962 , from the mortgagee to the mortgagor having the effect of a release of the mortgage;
the acquisition of a new right that is a change of tenure under the Land Act 1994 , section 504 or 505 ;
the acquisition of a new right that is a lease, licence or permit issued under the Land Act 1994 , other than a post-Wolfe freeholding lease under that Act.
s 136 amd 2002 No. 65 s 17 ; 2015 No. 4 s 16 ; 2024 No. 12 s 131 s ch 1 pt 1
- (a) a grant under the Land Act 1994 , in fee simple in trust, of unallocated State land for any of the following purposes under that Act— (i) a community purpose; (ii) provision of services beneficial to Aboriginal people particularly concerned with the land; (iii) provision of services beneficial to Torres Strait Islanders particularly concerned with the land;
- (i) a community purpose;
- (ii) provision of services beneficial to Aboriginal people particularly concerned with the land;
- (iii) provision of services beneficial to Torres Strait Islanders particularly concerned with the land;
- (b) a grant under the Land Act 1994 , in fee simple, of land comprised in a freeholding lease, grazing homestead perpetual lease, or perpetual lease for pastoral purposes, under that Act, to the lessee;
- (c) a surrender under the Land Act 1994 of land held in fee simple to the State;
- (d) a transfer, or agreement for the transfer, of a road licence issued under the Land Act 1994 , section 103 , if the value of the licence is not more than $200;
- (e) a transfer, or agreement for the transfer, of a pastoral lease under the Land Act 1994 , other than a preferential pastoral holding issued under the Land Act 1962 , from the mortgagee to the mortgagor having the effect of a release of the mortgage;
- (f) the acquisition of a new right that is a change of tenure under the Land Act 1994 , section 504 or 505 ;
- (g) the acquisition of a new right that is a lease, licence or permit issued under the Land Act 1994 , other than a post-Wolfe freeholding lease under that Act.
- (i) a community purpose;
- (ii) provision of services beneficial to Aboriginal people particularly concerned with the land;
- (iii) provision of services beneficial to Torres Strait Islanders particularly concerned with the land;