Duties Act 1999

Dutiable property is any of the following:

land in the ACT;

a Crown lease;

a declared land sublease;

a land use entitlement;

a commercial lease with premium;

an interest in a partnership that holds dutiable property mentioned elsewhere in this section (a partnership interest);

goods in the ACT, if the subject of an arrangement that includes a dutiable transaction over any dutiable property (other than intellectual property) elsewhere mentioned in this section, not including the following:

goods that are stock-in-trade;

material held for use in manufacture;

goods under manufacture;

goods held or used in connection with land used for primary production;

livestock;

a registered motor vehicle;

a ship or vessel;

an option to purchase land in the ACT or a Crown lease or declared land sublease over land in the ACT;

an interest in any dutiable property mentioned in paragraphs (a) to (h), except to the extent that—

it is, or is attributable to, an option over dutiable property; or

it is an interest under a commercial lease or a sublease of a commercial lease, other than a commercial lease with premium.

In this section:

the partners hold the property for the partnership; or

the partnership has an indirect interest in the property.

through a partnership interest or trust interest there is a connection between the partnership and dutiable property of the other partnership or trust; or

through a series of partnership interests or trust interests, or a combination of any of them, there is a connection between the partnership and dutiable property of a partnership in the series.

a business name, trading name, trade mark, industrial design, patent, registered design or copyright; or

a right to use or exploit—

a business name, trading name, trade mark or industrial design; or

a thing, system or process that is the subject of a patent, registered design or copyright (or an adaptation or modification of such a thing, system or process).