Queensland Numbered Acts

REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2019 - As at 17 June 2019 - Act 20 of 2019

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement

   PART 2 - AMENDMENT OF AUDITOR-GENERAL ACT 2009

   3.      Act amended
   4.      Amendment of s 53 (Confidentiality and related matters)
   5.      Insertion of new s 72A

   PART 3 - AMENDMENT OF DUTIES ACT 2001

   6.      Act amended
   7.      Insertion of new s 11A
   8.      Amendment of s 160 (Interest in landholder is percentage of distributable property on winding up of a corporation or termination of a listed unit trust)
   9.      Amendment of s 167 (What are an entity’s land-holdings)
   10.     Amendment of s 168 (What is an entity’s property)
   11.     Insertion of new s 172
   12.     Amendment of s 182 (Unencumbered value of land-holdings of subsidiary of landholder)

   PART 4 - AMENDMENT OF LAND TAX ACT 2010

   13.     Act amended
   14.     Insertion of new pt 3, div 4
   15.     Amendment of s 22 (Assessment of co-owners of land)
   16.     Amendment of s 31 (Meaning of absentee)
   17.     Amendment of s 32 (Rate of land tax generally)
   18.     Replacement of sch 2 (Rate of land tax—companies and trustees)
   19.     Amendment of sch 3 (Rate of land tax—absentees)
   20.     Amendment of sch 4 (Dictionary)

   PART 5 - AMENDMENT OF MINERAL RESOURCES ACT 1989

   21.     Act amended
   22.     Insertion of new ch 11, pt 3, div 9
   23.     Amendment of s 386O (Place or way for making applications, giving, filing, forwarding or lodging documents or making submissions)
   24.     Amendment of s 399 (Mode of service of documents)
   25.     Insertion of new ch 15, pt 17
   26.     Amendment of sch 2 (Dictionary)

   PART 6 - AMENDMENT OF MINERAL RESOURCES REGULATION 2013

   27.     Regulation amended
   28.     Insertion of new ch 3, pt 10
   29.     Amendment of s 94 (Prescribed way for making applications etc.—Act, s 386O)
   30.     Omission of s 95 (Lodgement of royalty documents)

   PART 7 - AMENDMENT OF PAYROLL TAX ACT 1971

   31.     Act amended
   32.     Amendment of s 10 (Imposition of payroll tax on taxable wages)
   33.     Insertion of new s 10A
   34.     Amendment of s 17 (Definitions for sdiv 1)
   35.     Amendment of s 23 (Definitions for sdiv 2)
   36.     Amendment of s 27A (Rebate for periodic liability)
   37.     Amendment of s 29 (Definitions for sdiv 1)
   38.     Amendment of s 33 (Definitions for sdiv 2)
   39.     Amendment of s 35A (Rebate for annual payroll tax amount)
   40.     Amendment of s 37 (Definitions for sdiv 1)
   41.     Amendment of s 41 (Definitions for sdiv 2)
   42.     Amendment of s 43A (Rebate for final payroll tax amount)
   43.     Amendment of s 52 (Meaning of criteria for registration)
   44.     Amendment of s 87 (Notification requirement—employers exempt from lodging periodic returns)
   45.     Amendment of schedule (Dictionary)

   PART 8 - AMENDMENT OF PETROLEUM AND GAS (PRODUCTION AND SAFETY) ACT 2004

   46.     Act amended
   47.     Amendment of s 590 (Imposition of petroleum royalty on petroleum producers)
   48.     Amendment of s 594 (Obligation to lodge royalty return)
   49.     Amendment of s 599 (Annual royalty returns)
   50.     Insertion of new ch 6, pt 2, div 6
   51.     Amendment of s 851AA (Place or way for making applications or giving or lodging documents)
   52.     Insertion of new ch 15, pt 25
   53.     Amendment of sch 2 (Dictionary)

   PART 9 - AMENDMENT OF PETROLEUM AND GAS (ROYALTY) REGULATION 2004

   54.     Regulation amended
   55.     Replacement of s 147BA (When petroleum royalty payable—annual royalty return)
   56.     Replacement of s 147C (Rate of petroleum royalty payable)
   57.     Amendment of s 148 (Working out wellhead value of petroleum)
   58.     Amendment of s 148B (Application by petroleum producer for petroleum royalty decision)
   59.     Amendment of s 148J (Application for review of petroleum royalty decision or amendment of petroleum royalty decision)
   60.     Amendment of s 149 (Information to be contained in royalty return)
   61.     Insertion of new ch 6, pt 2, div 4, sdiv 5
   62.     Amendment of sch 12 (Dictionary)

   PART 10 - AMENDMENT OF TAXATION ADMINISTRATION ACT 2001

   63.     Act amended
   64.     Amendment of s 7 (Appointment of commissioner)
   65.     Amendment of s 143 (Ways of giving document to commissioner)
   66.     Amendment of s 144 (When document given to commissioner)

   PART 11 - AMENDMENT OF TAXATION ADMINISTRATION REGULATION 2012

   67.     Regulation amended
   68.     Amendment of s 14 (Way documents may be given by commissioner—Act, s 148)

   PART 12 - MINOR AND CONSEQUENTIAL AMENDMENTS

   69.     Legislation amended
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