sec.37When transaction for particular Queensland business assets not dutiable transaction

### sec.37 When transaction for particular Queensland business assets not dutiable transaction If a debt of a business that is evidenced by a negotiable instrument is the subject of a transaction, the transaction is not a dutiable transaction unless— another type of dutiable property is the subject of the same transaction or, under section 30 , it is aggregated with a dutiable transaction; or under the transaction, the negotiable instrument is or is to be transferred with all, or substantially all, of the negotiable instruments of the business. If a supply right of a business is the subject of a transaction, the transaction is not a dutiable transaction unless— another type of dutiable property is the subject of the same transaction or, under section 30 , it is aggregated with a dutiable transaction; or under the transaction, the supply right is or is to be transferred with all, or substantially all, of the supply rights of the business. If intellectual or personal property of a business is the subject of a transaction, the transaction is not a dutiable transaction unless, under section 30 , it is aggregated with 1 or more of the following— a dutiable transaction for a Queensland business asset, other than intellectual or personal property; a dutiable transaction for land in Queensland. For subsections (1) (a) , (2) (a) and (3) , section 30 applies as if the transaction were a dutiable transaction. s 37 amd 2004 No. 18 s 4A (sec.37-ssec.1) If a debt of a business that is evidenced by a negotiable instrument is the subject of a transaction, the transaction is not a dutiable transaction unless— another type of dutiable property is the subject of the same transaction or, under section 30 , it is aggregated with a dutiable transaction; or under the transaction, the negotiable instrument is or is to be transferred with all, or substantially all, of the negotiable instruments of the business. (sec.37-ssec.2) If a supply right of a business is the subject of a transaction, the transaction is not a dutiable transaction unless— another type of dutiable property is the subject of the same transaction or, under section 30 , it is aggregated with a dutiable transaction; or under the transaction, the supply right is or is to be transferred with all, or substantially all, of the supply rights of the business. (sec.37-ssec.3) If intellectual or personal property of a business is the subject of a transaction, the transaction is not a dutiable transaction unless, under section 30 , it is aggregated with 1 or more of the following— a dutiable transaction for a Queensland business asset, other than intellectual or personal property; a dutiable transaction for land in Queensland. (sec.37-ssec.4) For subsections (1) (a) , (2) (a) and (3) , section 30 applies as if the transaction were a dutiable transaction. - (a) another type of dutiable property is the subject of the same transaction or, under section 30 , it is aggregated with a dutiable transaction; or - (b) under the transaction, the negotiable instrument is or is to be transferred with all, or substantially all, of the negotiable instruments of the business. - (a) another type of dutiable property is the subject of the same transaction or, under section 30 , it is aggregated with a dutiable transaction; or - (b) under the transaction, the supply right is or is to be transferred with all, or substantially all, of the supply rights of the business. - (a) a dutiable transaction for a Queensland business asset, other than intellectual or personal property; - (b) a dutiable transaction for land in Queensland.