d4b45a04_toring___Queensland_Government__Situation
[How duty applies] As the vehicle was not used solely as a demonstrator or trading stock for the first 12 months, the exemption does not apply. The vehicle dealer must notify the Commissioner of State Revenue within 28 days of the vehicle no longer being used as a demonstrator. This will be at the 5 months when the service department took over. The Commissioner will issue a reassessment notice if more duty is payable [Situation] 
A vehicle dealer acquires a new vehicle to be used as a demonstrator, and claims an exemption when registering the vehicle. The vehicle is used for 5 months as a demonstrator and then the service department uses the vehicle as a runabout vehicle for 14 months before it is sold
Exemptions for vehicle registration duty | Transport and motoring | Queensland Government
Situation