Duties Act 2001

Each of the following is a business asset—

goodwill;

a statutory business licence used for carrying on a business;

a right to use a statutory business licence used for carrying on a business;

the business name used for carrying on a business;

a right under a franchise arrangement used for carrying on a business;

a debt of a business if the debtor resides in Queensland;

a supply right of a business;

intellectual property used for carrying on a business;

personal property in Queensland of a business.

For subsection (1)—

a business asset mentioned in subsection (1)(b) that is issued or given under—

a Queensland Act is used for carrying on a business; or

a Commonwealth Act is used for carrying on a business if it is used, exploited or exercised in Queensland; and

another business asset is used for carrying on a business if it is used, exploited or exercised in Queensland.