d4b45a04_toring___Queensland_Government__Situation
[How duty applies] As 1 year had passed without a sale, the vehicle is no longer considered to be trading stock. The exemption does not apply. The vehicle dealer must notify the Commissioner within 28 days from the end of the first year. The Commissioner will issue a reassessment notice if further duty is payable [Situation] 
A vehicle is available for sale 18 months before the car is sold
Exemptions for vehicle registration duty | Transport and motoring | Queensland Government
Situation