Queensland Numbered Acts Queensland Numbered Acts(1) Section 54(2), after 'interest'--
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', other than late payment interest,'.
(2) Section 54--
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'(2A) Late payment interest accrues at the prescribed rate on the unpaid primary tax--
(a) on the day of the week prescribed under a regulation first happening after the start date; and
(b) weekly after the first accrual under paragraph (a).'.
(3) Section 54(4), 'subsection (2)'--
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'subsections (2) and (2A)(a)'.
(4) Section 54(4)(a), after 'for a'--
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'return'.
(5) Section 54(4), after paragraph (a)--
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'(aa) for a standard self assessment--
(i) the due date for the self assessment; or
(ii) if the self assessor has not complied with one or more lodgement requirements for the self assessment--the date that is the same number of days before the due date for the self assessment as the number of days in the periods of noncompliance with the lodgement requirements; or'.
(6) Section 54(4)(b), after 'return'--
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'or transaction statement'.
(7) Section 54(4)(d), after 'paragraph (a)'--
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'or (aa)'.
(8) Section 54(5), '(4)(c)(ii)'--
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'(4)(aa)(ii) or (c)(ii)'.