d4b45a04_toring___Queensland_Government__Situation
[How duty applies] The vehicle dealer can claim the exemption—the vehicle was sold in less than 1 year and was available for sale as trading stock during business hours; and the private use was limited to after hours [Situation] 
A vehicle dealer buys a used vehicle that is trading stock. The vehicle is taken home by a company director after hours but is offered for sale during business hours. The vehicle is sold in less than 1 year
Exemptions for vehicle registration duty | Transport and motoring | Queensland Government
Situation