d4b45a04_toring___Queensland_Government__Situation
[How duty applies] The exemption does not apply because 1 year has passed without a sale and the vehicle is not considered to be trading stock. The vehicle dealer must notify the Commissioner within 28 days from the end of the 12 months. The Commissioner will issue a reassessment notice if further duty is payable [Situation] 
A vehicle dealer has a used vehicle to be used as trading stock. The registration is not renewed after 10 months and the vehicle remains unregistered until sold 6 months later
Exemptions for vehicle registration duty | Transport and motoring | Queensland Government
Situation