Queensland Numbered Acts

REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009 No. 19 - SECT 52

Part 9--

insert--

'In this division--

amended Act means this Act as amended by the amending Act.

amending Act means the Revenue and Other Legislation Amendment Act 2009.

commencement means commencement of this section.

post-commencement liability means a liability for land tax arising on or after the commencement.

pre-amended Act means this Act as in force before the commencement.

pre-commencement act or omission means an act or omission done or omitted to be done for this Act before the commencement.

pre-commencement liability means a liability for land tax arising before the commencement.

previous, for a provision of this Act, means the provision as in force before the commencement.

'The amended Act applies in relation to--

(a) a post-commencement liability; and

(b) an act or omission done or omitted to be done for this Act on or after the commencement.

'Subject to section 72, despite their amendment or repeal by the amending Act, the previous provisions of this Act continue to apply in relation to--

(a) a pre-commencement liability; and

(b) a pre-commencement act or omission.

'(1) Subsection (2) applies if--

(a) a taxpayer has appealed to the Land Court under previous section 27 before the commencement against an assessment for the taxpayer's land; and

(b) the appeal had started to be heard before the commencement.

'(2) The Land Court may continue to hear and decide the appeal under the pre-amended Act as if this Act had not been amended by the amending Act.

'(3) Subsection (4) applies if--

(a) a taxpayer has appealed to the Land Court under previous section 27 before the commencement against a decision of the commissioner under previous section 26E(1); and

(b) the appeal had not started to be heard before the commencement.

'(4) On application made by the taxpayer, the Land Court may if it considers it appropriate, transfer the appeal to a court that may hear appeals, or a tribunal that may review decisions, under the Administration Act, section 69.

'(5) If an appeal is transferred to a court or tribunal under subsection (4), it is taken to be an appeal, or application for a review of a decision, made under the Administration Act, section 69.

'(6) Subsection (7) applies if--

(a) a taxpayer could have objected to an assessment for the taxpayer's land under previous section 26D before the commencement, but had not made the objection; and

(b) the taxpayer has appealed to the Land Court under previous section 27 before the commencement against the assessment; and

(c) the appeal had not started to be heard before the commencement.

'(7) The Land Court may, if it considers it appropriate, decide not to hear the appeal and refer the matter to the commissioner under the Administration Act to be dealt with as an objection under part 6, division 1 of that Act as if it were a valid objection under that division.

'(8) Subsection (9) applies if--

(a) a taxpayer could have appealed to the Land Court under previous section 27 before the commencement against a decision of the commissioner under previous section 26E(1); and

(b) the taxpayer has not appealed before the commencement.

'(9) The taxpayer may appeal against the decision to a court that may hear appeals, or apply for a review of the decision to a tribunal that may review decisions, under the Administration Act, section 69 within the time allowed for the appeal under previous section 26G(2) or 27A.

'(10) Subsection (11) applies if--

(a) a taxpayer could have objected to an assessment for the taxpayer's land under previous section 26D before the commencement, but had not made the objection; and

(b) the taxpayer could have appealed to the Land Court against the assessment under previous section 27 before the commencement, but has not made the appeal.

'(11) The taxpayer's right of appeal to the Land Court against the assessment under previous section 27 lapses.

'A delegation under previous section 4AA in force immediately before the commencement continues in force.

'(1) This section provides for how the Administration Act applies to this Act, in relation to particular liabilities, acts and omissions, as a revenue law under the Administration Act.

Note--

The Administration Act applies to this Act, as a revenue law, except to the extent its application is limited or modified under this division.

'(2) The following provisions of the Administration Act do not apply in relation to a pre-commencement liability--

(a) part 3;

(b) sections 30 to 33, 35, 41 and 42;

(c) part 5;

(d) sections 124 and 125.

'(3) To remove doubt, it is declared that the Administration Act applies in relation to an act or omission done or omitted to be done on or after the commencement, even if the act or omission relates to a pre-commencement liability.

'(4) However, the Administration Act, sections 124 and 125 do not apply in relation to an act or omission mentioned in subsection (3) if the act or omission relates to a pre-commencement liability.

'(5) For applying the Administration Act, section 37, in relation to a pre-commencement liability, the reference in that section to a reassessment is taken to be an alteration of an assessment under previous section 20.

'(6) If, under this section, a provision of the Administration Act relating to a particular matter applies to this Act and this Act contains provision about the same matter, this Act does not apply to the matter.

'(7) Despite subsection (6), the commissioner may exercise the commissioner's power under either previous section 43A, or the Administration Act, section 50, in relation to a pre-commencement liability until 30 September 2009.

'An amount relating to a post-commencement liability may be applied under the Administration Act, section 38 as payment for a pre-commencement liability.

'(1) For applying the Administration Act, section 138 to this Act, the reference in subsection (1)(b) of that section to a further offence is a reference to an offence committed on or after the commencement.

'(2) If the Administration Act, section 138(1)(a), applies for an offence against a previous provision of this Act that is repealed by the amending Act, the reference in subsection (1)(b) of that section to a further offence against the provision includes a reference to an offence against a provision of the amended Act or the Administration Act that corresponds to the previous provision.

'The reference to an assessment notice in the Administration Act, section 132(1) is taken to include a notice of assessment issued under the pre-amended Act.

'(1) This section applies to--

(a) a lease (the pre-existing lease) to which previous section 44A applied immediately before the commencement; and

(b) a lease that arises from--

(i) a renewal under an option to renew contained in the pre-existing lease; or

(ii) an assignment or transfer of the pre-existing lease.

'(2) Previous section 44A applies to the pre-existing lease and a lease mentioned in subsection (1)(b) despite its repeal by the amending Act, section 19.

'The amendment of a regulation in the amending Act does not affect the power of the Governor in Council to further amend the regulation or to repeal it.

'The amendment of the Charitable and Non-Profit Gaming Rule 1999 in the amending Act does not affect the power of the Minister of the department administering the rule to make any further amendment of, or repeal, the rule.'.