Section 238 — Who are related persons — Duties Act 2001 (Queensland) — Barrister AI

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Section 238 — Who are related persons — Duties Act 2001 (Queensland) — Barrister AI

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s 232What is AFAD residential land s 233Who is an acquirer s 234Who is a foreign person s 235Who is a foreign individual s 236What is a foreign corporation s 237What is a foreign trust s 238Who are related persons s 239Property held by partnership or trustPart 5 — ReassessmentsSchedule 2 — When liability for transfer duty on dutiable transaction arises Schedule 4C — Rate of vehicle registration duty other than for special vehicles Schedule 3 — Rates of duty on dutiable transactions and relevant acquisitions for landholder and corporate trustee duty Schedule 4 — Example for partnership and trust acquisitions and relevant acquisitions for corporate trustees Schedule 6 — Dictionary Schedule 4A — Amount of concession for transfer duty—first home other than new home—residential land Schedule 5 — Example for corporate reconstruction

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Back321 / 880Forward

s 238

Who are related persons

In force

Chapter 4—Additional foreign acquirer duty

Part 2—Some basic concepts for AFAD

238 Who are related persons

Persons are related persons if they are—

(a)

related persons under section 61; or

(b)

partners in a partnership.

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