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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
REVENUE LAWS
AMENDMENT BILL 1997
Queensland
REVENUE LAWS AMENDMENT BILL
1997
TABLE OF PROVISIONS
Section Page
PART 1--PRELIMINARY
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
PART 2--AMENDMENT OF LAND TAX ACT 1915
3 Act amended in pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
4 Amendment of s 3E (When land is a principal place of residence) . . . . . . 4
5 Insertion of new s 9AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
9AA General rebate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Amendment of s 9A (Rebate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
7 Insertion of new s 9AB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
9AB Calculating rebates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
8 Amendment of s 11 (Taxable value) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
9 Amendment of s 11B (Provisions relating to land comprised in a
building units plan etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
10 Amendment of s 11BA (Provisions relating to scheme land for a
community titles scheme) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
11 Amendment of s 11C (Deduction--home unit companies) . . . . . . . . . . . . . 6
12 Amendment of s 13 (Land exempted from tax) . . . . . . . . . . . . . . . . . . . . . . 7
13 Amendment of s 16 (Taxpayer to furnish returns) . . . . . . . . . . . . . . . . . . . . . 7
PART 3--AMENDMENT OF PAY-ROLL TAX ACT 1971
14 Act amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
15 Amendment of s 9 (Deduction from taxable wages) . . . . . . . . . . . . . . . . . . 8
16 Amendment of s 11A (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
17 Amendment of s 12 (Registration) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
2
Revenue Laws Amendment
18 Amendment of s 16J (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
PART 4--AMENDMENT OF STAMP ACT 1894
19 Act amended in pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
20 Insertion of new s 68AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
68AA Security of third party . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
21 Omission of s 69K (Duty chargeable on certain exempt home
mortgages) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
22 Amendment of s 69L (Duty chargeable on certain home
refinance mortgages) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
PART 5--AMENDMENT OF TOBACCO PRODUCTS
(LICENSING) ACT 1988
23 Act amended in pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
24 Amendment of s 22 (Duration of licence) . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
25 Insertion of new ss 23A--23D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
23A Conditions of licences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
23B Notice of contravention of licence conditions . . . . . . . . . . . . . . . . . . 13
23C Changing licence conditions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
23D Cancellation of licences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
26 Amendment of s 24 (Fees) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
27 Amendment of s 30 (Register of licensees) . . . . . . . . . . . . . . . . . . . . . . . . . 15
28 Amendment of s 31 (Objections) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
29 Amendment of s 34 (Powers of investigation) . . . . . . . . . . . . . . . . . . . . . . . 17
30 Amendment of s 39 (Power of commissioner to require information) . . . . . 17
31 Amendment of s 44 (Recovery of fees from unlicensed persons) . . . . . . . . 17
32 Insertion of new s 44A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
44A Recovery of penalty fees from licensees . . . . . . . . . . . . . . . . . . . . . . 17
33 Amendment of s 45 (Recovery of fees) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
1997
A BILL
FOR
An Act to amend certain Acts administered by the Treasurer
s1 4 s4
Revenue Laws Amendment
The Parliament of Queensland enacts-- 1
PART 1--PRELIMINARY 2
title 3
Short
Clause 1. This Act may be cited as the Revenue Laws Amendment Act 1997. 4
5
Commencement
Clause 2.(1) Part 2 (other than sections 6(2) and 10) is taken to have commenced 6
on 29 June 1997. 7
(2) Section 10 commences or is taken to have commenced on 13 July 8
1997. 9
PART 2--AMENDMENT OF LAND TAX ACT 1915 10
amended in pt 2 11
Act
Clause 3. This part amends the Land Tax Act 1915. 12
of s 3E (When land is a principal place of residence) 13
Amendment
Clause 4.(1) Section 3E(a), `by that person for residential purposes'-- 14
omit, insert-- 15
`for residential purposes by the person (whether alone or with other 16
persons)'. 17
(2) Section 3E(b)-- 18
omit, insert-- 19
`(b) in any other case--the commissioner is satisfied the land is used 20
s5 5 s7
Revenue Laws Amendment
as the principal place of residence of the person (whether alone or 1
with other persons) and for no other purpose.'. 2
of new s 9AA 3
Insertion
Clause 5. After section 9-- 4
insert-- 5
rebate 6
`General
`9AA. A taxpayer is entitled to a rebate of the tax assessed to be payable 7
by the taxpayer for a financial year of an amount equal to 5% of the tax.'. 8
of s 9A (Rebate) 9
Amendment
Clause 6.(1) Section 9A, heading-- 10
omit, insert-- 11
`Additional rebate in certain cases'. 12
(2) Section 9A, `or it'-- 13
omit. 14
(3) Section 9A-- 15
insert-- 16
`(2) The rebate mentioned in subsection (1) applies in addition to the 17
rebate mentioned in section 9AA.'. 18
of new s 9AB 19
Insertion
Clause 7. After section 9A-- 20
insert-- 21
rebates 22
`Calculating
`9AB. If a taxpayer is entitled to the rebate mentioned in section 9AA 23
and the rebate mentioned in section 9A, the amount of each rebate is to be 24
calculated on the full amount of tax assessed to be payable by the taxpayer 25
for the relevant financial year, without any deduction for the amount of the 26
other rebate.'. 27
s8 6 s 11
Revenue Laws Amendment
of s 11 (Taxable value) 1
Amendment
Clause 8.(1) Section 11(4), `$160 000'-- 2
omit, insert-- 3
`$200 000'. 4
(2) Section 11(5), after `absentee'-- 5
insert-- 6
`(other than an Australian citizen)'. 7
(3) Section 11(6A), (6D) and (6F)(b), `exclusively'-- 8
omit. 9
(4) Section 11-- 10
insert-- 11
`(7) In this section-- 12
"Australian citizen" means a person who is an Australian citizen under the 13
Australian Citizenship Act 1948 (Cwlth).'. 14
of s 11B (Provisions relating to land comprised in a 15
Amendment
building units plan etc.) 16
Clause 9. Section 11B, `exclusively'-- 17
omit. 18
of s 11BA (Provisions relating to scheme land for a 19
Amendment
community titles scheme) 20
Clause 10. Section 11BA, `exclusively'-- 21
omit. 22
of s 11C (Deduction--home unit companies) 23
Amendment
Clause 11. Section 11C, `exclusively'-- 24
omit. 25
s 12 7 s 14
Revenue Laws Amendment
of s 13 (Land exempted from tax) 1
Amendment
Clause 12.(1) Section 13(1)(h), `exclusively'-- 2
omit. 3
(2) Section 13(1)(i), `$60 000'-- 4
omit, insert-- 5
`$100 000'. 6
(3) Section 13(1)(j), `$40 000'-- 7
omit, insert-- 8
`$100 000'. 9
(4) Section 13(1)(k), `$60 000'-- 10
omit, insert-- 11
`$100 000'. 12
of s 16 (Taxpayer to furnish returns) 13
Amendment
Clause 13. Section 16(1)(a) to (b)-- 14
omit, insert-- 15
`(a) for an owner who is an absentee, an owner in the capacity of 16
trustee of 1 or more trusts or a company--$100 000 or more; or 17
(b) for another owner--$219 895 or more;'. 18
ART 3--AMENDMENT OF PAY-ROLL TAX ACT 19
P
1971 20
amended in pt 3 21
Act
Clause 14. This part amends the Pay-roll Tax Act 1971. 22
s 15 8 s 16
Revenue Laws Amendment
of s 9 (Deduction from taxable wages) 1
Amendment
Clause 15.(1) Section 9(1), definition "prescribed amount", `where--' to 2
`66 667.'-- 3
omit, insert-- 4
`where-- 5
"E" (maximum deduction per month) means-- 6
(a) in the period starting on 1 July 1997 and ending on 31 December 7
1997--66 667; and 8
(b) in a period starting on or after 1 January 1998--70 833.'. 9
(2) Section 9(4), `1 January 1997'-- 10
omit, insert-- 11
`1 January 1998'. 12
of s 11A (Interpretation) 13
Amendment
Clause 16.(1) Section 11A(2)(a) and (b)-- 14
omit, insert-- 15
`(a) for the financial year starting on 1 July 1997--using the 16
formula-- 17
JA + KB JA + KB
( )]
[
TW 1
P= - TW + IW - ; and 18
TW + IW 365 3 365
(b) for the financial years starting on 1 July 1998 and 19
afterwards--using the formula-- 20
[ ( )]
TW KC 1 KC
P= - TW + IW - .'. 21
TW + IW 365 3 365
(2) Section 11A(2A), definitions "J" and "K"-- 22
omit, insert-- 23
` "J" means 800 000. 24
"K" means 850 000.'. 25
s 17 9 s 18
Revenue Laws Amendment
of s 12 (Registration) 1
Amendment
Clause 17. Section 12(1)(a)(i) and (ii)-- 2
omit, insert-- 3
`(i) if the month is a month after June 1997 and before 4
January 1998--$15 385 per week; or 5
(ii) if the month is January 1998, or a later month--$16 346 per 6
week; or'. 7
of s 16J (Interpretation) 8
Amendment
Clause 18.(1) Section 16J(1)(a) and (b)-- 9
omit, insert-- 10
`(a) for the financial year starting on 1 July 1997--using the 11
formula-- 12
JA + KB JA + KB
( )]
[
TW 1
P= - TW + IW - ; and 13
TW + IW 365 3 365
(b) for the financial years starting on 1 July 1998 and 14
afterwards--using the formula-- 15
[ ( )]
TW KC 1 KC
P= - TW + IW - .'. 16
TW + IW 365 3 365
(2) Section 16J(1A), definitions "J" and "K"-- 17
omit, insert-- 18
` "J" means 800 000. 19
"K" means 850 000.'. 20
s 19 10 s 20
Revenue Laws Amendment
PART 4--AMENDMENT OF STAMP ACT 1894 1
amended in pt 4 2
Act
Clause 19. This part amends the Stamp Act 1894. 3
of new s 68AA 4
Insertion
Clause 20. After section 68-- 5
insert-- 6
of third party 7
`Security
`68AA.(1) This section applies if-- 8
(a) a loan (the "primary loan") is made by a person to another 9
person; and 10
(b) under an arrangement (whether or not the arrangement involves 11
the primary loan), a security is used, or is capable of being used, 12
(either directly or indirectly) to recover an amount (the 13
"recoverable amount"), or part of an amount (also the 14
"recoverable amount"), payable, or that may become payable, 15
under a declared instrument by a guarantor, indemnifier or 16
another person; and 17
(c) there is a connection (whether direct or indirect) between the 18
security and the primary loan. 19
`(2) The security-- 20
(a) is taken to be a security for the payment or repayment of money 21
lent or to be lent, advanced or paid; and 22
(b) is chargeable with the same duty as if the recoverable amount 23
were a separate advance made under the security. 24
`(3) In the application of subsection (2), the recoverable amount-- 25
(a) is limited to the amount of the primary loan to the extent it is 26
included in the recoverable amount; and 27
(b) does not include any contingent liability apart from the contingent 28
liability constituted by the recoverable amount. 29
s 21 11 s 23
Revenue Laws Amendment
`(4) Nothing in this section requires duty to be paid more than once in 1
relation to a loan. 2
`(5) This section does not limit the operation of section 68(1) or (2). 3
`(6) In this section-- 4
"declared instrument" means-- 5
(a) a guarantee; or 6
(b) an indemnity; or 7
(c) another instrument creating a contingent liability. 8
"loan" includes advance.'. 9
of s 69K (Duty chargeable on certain exempt home 10
Omission
mortgages) 11
Clause 21. Section 69K-- 12
omit. 13
of s 69L (Duty chargeable on certain home refinance 14
Amendment
mortgages) 15
Clause 22.(1) Section 69L(2) and (3)-- 16
omit. 17
(2) Section 69L(4), `or (2)'-- 18
omit. 19
ART 5--AMENDMENT OF TOBACCO PRODUCTS 20
P
(LICENSING) ACT 1988 21
amended in pt 5 22
Act
Clause 23. This part amends the Tobacco Products (Licensing) Act 1988. 23
s 24 12 s 25
Revenue Laws Amendment
of s 22 (Duration of licence) 1
Amendment
Clause 24. Section 22(3)-- 2
omit, insert-- 3
`(3) Subsection (2) applies only if the licence does not cease to be in 4
force at an earlier time because it is-- 5
(a) cancelled; or 6
(b) surrendered to the commissioner by the licensee with the 7
intention it should cease to be in force.'. 8
of new ss 23A--23D 9
Insertion
Clause 25. After section 23-- 10
insert-- 11
of licences 12
`Conditions
`23A.(1) The commissioner may issue or renew a licence on conditions 13
the commissioner considers appropriate. 14
`(2) Without limiting subsection (1), the commissioner may impose 15
conditions for regulating the distribution, sale and purchase of tobacco by 16
the licensee. 17
`(3) If the commissioner issues or renews a licence on conditions, the 18
commissioner must promptly give the applicant or licensee written notice of 19
the commissioner's decision to impose the conditions. 20
`(4) The notice also must state-- 21
(a) the reasons for the decision; and 22
(b) that the applicant or licensee may make an objection to the 23
decision to the commissioner within 30 days after being informed 24
of the decision.1 25
1 Section 31 provides for the making of an objection to a decision of the
commissioner to impose conditions on a licence.
s 25 13 s 25
Revenue Laws Amendment
of contravention of licence conditions 1
`Notice
`23B. If a licensee contravenes a condition of the licensee's licence, the 2
licensee must immediately give written notice of the contravention to the 3
commissioner. 4
Maximum penalty--1 650 penalty units or 5 years imprisonment. 5
licence conditions 6
`Changing
`23C.(1) If the commissioner makes a decision under section 312 (an 7
"objection decision") to allow an objection to a decision of the 8
commissioner imposing a condition on a licence, on receiving notice of the 9
objection decision, the licensee must promptly return the licence to the 10
commissioner for amendment. 11
Maximum penalty--40 penalty units or 3 months imprisonment. 12
`(2) On receiving the licence, the commissioner must amend the licence 13
in a way that is appropriate to reflect the objection decision and return the 14
amended licence to the licensee. 15
of licences 16
`Cancellation
`23D.(1) The commissioner may, by written notice (a "cancellation 17
notice") given to a licensee, cancel the licensee's licence if the 18
commissioner is satisfied-- 19
(a) for a licence other than a group licence--the licensee has 20
contravened this Act or a condition of the licence; or 21
(b) for a group licence--any member of the group has contravened 22
this Act or a condition of the licence; or 23
(c) for a licence held by an individual--the licensee is not, or is no 24
longer, a fit and proper person to hold a licence; or 25
(d) for a licence held by a corporation--a director or officer (by 26
whatever name called) concerned in the management of the 27
licensee is not, or is no longer, a fit and proper person to conduct, 28
on behalf of the licensee, the business of selling tobacco. 29
2 Section 31 (Objections)
s 26 14 s 26
Revenue Laws Amendment
`(2) In deciding whether a ground for cancellation mentioned in 1
subsection (1)(c) or (d) exists, the commissioner must consider the same 2
issues the commissioner is required to consider in determining whether an 3
applicant for a licence is a fit and proper person to hold a licence.3 4
`(3) The cancellation notice also must state-- 5
(a) the reasons for the decision to cancel the licence; and 6
(b) that the licensee may make an objection to the decision to the 7
commissioner within 30 days after being informed of the 8
decision.4 9
`(4) The cancellation of a licence takes effect-- 10
(a) on the day the cancellation notice is given to the licensee; or 11
(b) if a later day is stated in the notice--on the later day.'. 12
of s 24 (Fees) 13
Amendment
Clause 26. Section 24-- 14
insert-- 15
`(5) If an application is made for a licence for a period (the "application 16
period") that is less than 1 month and tobacco wholesaling or tobacco 17
retailing was carried on by the applicant for the entire relevant month, the 18
fee payable by the applicant for the licence is the amount that bears the same 19
proportion to the full fees that apply to the applicant as the number of days 20
in the application period bears to the number of days in the application 21
month. 22
`(6) In this section-- 23
"application month", for an application period, means the month in which 24
the application period occurs. 25
"full fees", for an applicant for a licence for an application period, means 26
the fees that would be payable by the applicant for a licence 27
3 Section 20(2D) deals with the issues for determining whether an applicant is a
fit and proper person to hold a licence.
4 Section 31 provides for the making of an objection to a decision of the
commissioner to cancel a licence.
s 27 15 s 28
Revenue Laws Amendment
commencing on the first day of the application month, being a licence 1
of the same class as the licence to which the application relates.'. 2
of s 30 (Register of licensees) 3
Amendment
Clause 27. Section 30-- 4
insert-- 5
`(1A) The register must include, for each licensee, details of any 6
conditions to which the licensee's licence is subject.'. 7
of s 31 (Objections) 8
Amendment
Clause 28.(1) Section 31(1), `, including' to `section 20 or 23,'-- 9
omit, insert-- 10
`or with a licensing decision'. 11
(2) Section 31(2), `, including a fee under section 44,'-- 12
omit. 13
(3) Section 31(3) and (4)-- 14
omit, insert-- 15
`(3) The commissioner must consider the objection as soon as 16
practicable after receiving it and either allow it (wholly or in part) or 17
disallow it. 18
`(4) The making of an objection to an assessment or licensing decision 19
does not, pending a decision on the objection, affect the assessment or 20
decision and the fee may be recovered, or the decision may be carried out, 21
in the same way as if the objection had not been made.'. 22
(4) Section 31-- 23
insert-- 24
`(5A) If the commissioner allows an objection to a decision of the 25
commissioner to cancel a licence, the licence is reinstated for any period of 26
the month for which the licence was issued or renewed remaining after the 27
allowing of the objection.'. 28
(5) Section 31(6), `to an assessment'-- 29
s 28 16 s 28
Revenue Laws Amendment
omit. 1
(6) Section 31-- 2
insert-- 3
`(6A) The notice also must state-- 4
(a) the reasons for the commissioner's decision; and 5
(b) that the objector may appeal against the decision to the Supreme 6
Court within 30 days after receiving the notice.5'. 7
(7) Section 31(7), `to an assessment'-- 8
omit. 9
(8) Section 31-- 10
insert-- 11
`(8) In this section-- 12
"fee" includes a fee under section 44 or 44A.6 13
"licensing decision" means any of the following decisions of the 14
commissioner-- 15
(a) a decision under section 207 to refuse to issue a licence; 16
(b) a decision under section 238 not to renew a licence; 17
(c) a decision under section 23A9 to impose conditions on a licence; 18
(d) a decision under section 23D10 to cancel a licence.'. 19
5 Section 32 provides for an appeal against a decision of the commissioner on an
objection made under section 31.
6 Sections 44 (Recovery of fees from unlicensed persons) and 44A (Recovery of
penalty fees from licensees)
7 Section 20 (Applications for licences)
8 Section 23 (Renewal of licences)
9 Section 23A (Conditions of licences)
10 Section 23D (Cancellation of licences)
s 29 17 s 32
Revenue Laws Amendment
of s 34 (Powers of investigation) 1
Amendment
Clause 29. Section 34(8), definition "relevant material", paragraph (a)(ii), after 2
`section 44'-- 3
insert-- 4
`or 44A'. 5
of s 39 (Power of commissioner to require information) 6
Amendment
Clause 30. Section 39(6), `section 24, 27 or 44'-- 7
omit, insert-- 8
`section 24, 27, 44 or 44A'. 9
of s 44 (Recovery of fees from unlicensed persons) 10
Amendment
Clause 31. Section 44-- 11
insert-- 12
`(5) The commissioner may release the person from all or part of the 13
person's liability for the fee mentioned in subsection (1) for any reason the 14
commissioner considers just and reasonable.'. 15
of new s 44A 16
Insertion
Clause 32. After section 44-- 17
insert-- 18
of penalty fees from licensees 19
`Recovery
`44A.(1) This section applies if-- 20
(a) the commissioner believes, on reasonable grounds, a licensee has 21
committed an offence against section 23B 11 (the "alleged 22
offence"); and 23
(b) the conduct constituting the alleged contravention of the relevant 24
licence condition (the "unauthorised conduct") is conduct for 25
11 Section 23B (Notice of contravention of licence conditions)
s 32 18 s 32
Revenue Laws Amendment
which a licence may be issued. 1
`(2) The licensee is liable to pay to the commissioner a fee (a "penalty 2
fee") equal to 3 times any fee that would have been payable if the person 3
had applied for, and been issued with, a separate licence for the relevant 4
period for the unauthorised conduct. 5
`(3) Section 2412 applies for assessing the penalty fee. 6
`(4) As soon as practicable after assessing the penalty fee, the 7
commissioner must give written notice of the assessment to the licensee. 8
`(5) The notice also must state that the licensee may make an objection to 9
the assessment to the commissioner within 30 days after being informed of 10
the assessment.13 11
`(6) The commissioner may release the licensee from all or part of the 12
licensee's liability for the penalty fee for any reason the commissioner 13
considers just and reasonable. 14
`(7) If the licensee is prosecuted for the alleged offence-- 15
(a) the commissioner must release the licensee from all of the 16
licensee's liability for the penalty fee; and 17
(b) if the penalty fee, or part of the penalty fee, has been paid to the 18
commissioner--the commissioner must refund the amount paid 19
to the licensee. 20
`(8) In this section-- 21
"expiry day", for a licence, means-- 22
(a) if paragraph (b) does not apply--the last day of the month in 23
which the licence started; or 24
(b) if section 23(5)14 applies to the licence--the day to which the 25
licence is taken to continue in force under the subsection. 26
"relevant licence condition", for a licence, means a condition of the licence 27
to which an alleged offence relates. 28
12 Section 24 (Fees)
13 Section 31 provides for the making of an objection to an assessment of a penalty
fee.
14 Section 23 (Renewal of licences)
s 33 19 s 33
Revenue Laws Amendment
"relevant period", for a licensee mentioned in subsection (1), means the 1
period-- 2
(a) starting on the day on which the licensee is alleged to have 3
contravened the relevant licence condition of the licensee's 4
licence; and 5
(b) ending on the earliest of the following-- 6
(i) the expiry day; 7
(ii) if the licensee notifies the commissioner of the contravention 8
of the relevant licence condition on a day later than the day 9
on which the contravention was required, under section 23B, 10
to be notified--the day of notification; 11
(iii) if the licence is cancelled--the day the cancellation takes 12
effect.'. 13
of s 45 (Recovery of fees) 14
Amendment
Clause 33. Section 45(4), after `section 44'-- 15
insert-- 16
`or 44A'. 17
18
© State of Queensland 1997
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