Taxi and limousine licences

When and how do I pay duty?

You must pay transfer duty on the transfer, or agreement to transfer, a Queensland taxi licence or limousine licence with or without a motor vehicle and any associated equipment (e.g. meter, etc).

Within 30 days of the date of the transfer or agreement to transfer (whichever is earlier), you must send us the following:

• any agreement in writing that you signed for the purchase of the licence. If there is no agreement, a completed Form 2.3 (PDF 350 K) 
• any written transfer of the licence
• a completed Form 2.2 (PDF 710 K).

After we receive your documents and forms, we will issue an assessment of duty. Your assessment may include interest (added daily) if you have not lodged the documents within 30 days. Interest will also be charged on any overdue payments.

Note: Queensland Transport will not process the change of ownership of a taxi or limousine licence unless transfer duty has been paid.

Current transfer duty rates apply.

Can I get a credit for duty paid on the transfer of vehicle registration?

A credit against the duty to be paid on the transfer of the licence will apply if:

• duty has been paid to Queensland Transport on the transfer of vehicle registration
  
  and
  
  
• the vehicle and licence were purchased together from the same vendor.

You must give us a copy of the receipt issued by Queensland Transport (as proof of payment) when you lodge your documents for a credit to be considered.