Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2018

- As at 21 June 2018
- Act 12 of 2018

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement

   PART 2 - AMENDMENT OF DUTIES ACT 2001

   3.      Act amended
   4.      Amendment of s 244 (AFAD for transfer duty)
   5.      Amendment of s 245 (AFAD for landholder duty)
   6.      Amendment of s 246 (AFAD for corporate trustee duty)
   7.      Amendment of s 383 (Rate of vehicle registration duty, other than for a special vehicle)
   8.      Insertion of new ch 17, pt 24

   PART 3 - AMENDMENT OF FIRST HOME OWNER GRANT ACT 2000

   9.      Act amended
   10.     Amendment of pt 3, div 6, hdg (Particular eligible transactions—1 July 2016 to 31 December 2017)
   11.     Amendment of s 25D (Meaning of particular eligible transaction for div 6)

   PART 4 - AMENDMENT OF LAND TAX ACT 2010

   12.     Act amended
   13.     Amendment of s 53 (Land used for primary production)
   14.     Amendment of sch 1 (Rate of land tax—individuals other than absentees and trustees)
   15.     Amendment of sch 2 (Rate of land tax—companies and trustees)
   16.     Amendment of sch 3 (Rate of land tax—absentees)

   PART 5 - AMENDMENT OF LAND TAX REGULATION 2010

   17.     Regulation amended
   18.     Insertion of new s 2A

   PART 6 - AMENDMENT OF MINERAL RESOURCES ACT 1989

   19.     Act amended
   20.     Insertion of new ch 11, pt 3, div 8
   21.     Amendment of s 822 (Application of ch 11, pt 3, divs 2 and 3 for royalty payable for period occurring before 1 July 2014)
   22.     Insertion of new ch 15, pt 14

   PART 7 - AMENDMENT OF PAYROLL TAX ACT 1971

   23.     Act amended
   24.     Amendment of s 27A (Rebate for periodic liability)
   25.     Amendment of s 35A (Rebate for annual payroll tax amount)
   26.     Amendment of s 43A (Rebate for final payroll tax amount)
   27.     Insertion of new pt 13
   28.     Amendment of schedule (Dictionary)

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

   29.     Act amended
   30.     Insertion of new ch 6, pt 2, div 5
   31.     Amendment of s 988 (Application of assessment and royalty penalty provisions for petroleum royalty payable for period occurring before 1 July 2014)
   32.     Insertion of new ch 15, pt 23

   PART 9 - AMENDMENT OF TAXATION ADMINISTRATION ACT 2001

   33.     Act amended
   34.     Amendment of s 148 (Ways document given by commissioner)
   35.     Amendment of s 149 (When document given by commissioner)

   PART 10 - AMENDMENT OF TAXATION ADMINISTRATION REGULATION 2012

   36.     Regulation amended
   37.     Insertion of new ss 14 and 15