Transfer Duty and loans

In Queensland, transfer duty (Transfer Duty) is governed by the Duties Act 2001 (Qld) (Act).  Pursuant to section 8(2) of the Act, Duty is imposed on the dutiable value of “dutiable transactions” (Dutiable Transactions).

Whether Transfer Duty applies to loans turns on whether or not:

  • the creation of a loan is a Dutiable Transaction; or
  • loans are considered to be “dutiable property” (Dutiable Property).

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