A 68-year-old man from Robina was one of three people arrested by Queensland police investigating the cold-case murder of Philip Carlyle.
The man has been charged over the execution-style shooting and will face Southport Magistrates Court.
A 66-year-old man from Reedy Creek has been charged with accessory after the fact and will face the same court on Wednesday.
A 69-year-old Robina woman, believed to be the wife of the murder accused, has been charged with providing a false or misleading statement.
The woman will face Brisbane Magistrates Court on July 11.
Mr Carlyle was shot in the head four times at his Robina business on April 13, 1997.
The 47-year-old's body was found in the plant room of the business, where he'd gone to tidy up some loose ends before a planned overseas trip.
When Mr Carlyle's wife became concerned later that day, his business partner and others went to search for him.
A security guard found Mr Carlyle's body a short time later.
Police revived their investigation into the murder last year and Detective Inspector Marc Hogan said the trio arrested on Tuesday had been under suspicion for some time.
"Back in the day, I suppose you could say, they came to the attention of the investigation," Det Insp Hogan said.
"Going back over the investigation they came to attention again. Today is the result of further inquiries."
Mr Hogan said police were confident they had gathered a substantial amount of evidence against the trio.
He said Tuesday's result showed police commitment to solving such crimes and had been well received by Mr Carlyle's family.
"We hope to be able to now push this on and cement the circumstances of this man's death."
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