d4b45a04_toring___Queensland_Government__Situation
[How duty applies] The vehicle has been used as a demonstrator for more than 1 year, so the dealer is no longer eligible for an exemption [Situation] 
A dealer registers a new vehicle as a demonstrator and uses it as a demonstrator model for 18 months, then sells it
Exemptions for vehicle registration duty | Transport and motoring | Queensland Government
Situation