Duties Act 2001

Transfer duty is not imposed on a dutiable transaction that is the transfer, or agreement for the transfer, of any of the following chattels taken under a statutory licence, profit a prendre, sharefarming agreement or other similar arrangement if the condition in subsection (2) for the chattel is complied with—

standing timber;

gas, petroleum or mineral;

gravel, rock, stone, sand, clay, earth or soil;

primary produce;

fish or livestock;

water.

For subsection (1), the condition is—

for a chattel mentioned in paragraphs (a) to (d)—it must be severed or released, and taken, from land in Queensland by the transferee; or

for a chattel mentioned in paragraph (e) or (f)—it must be taken from land in Queensland by the transferee.