Queensland Numbered Acts

COMMUNITY AMBULANCE COVER LEVY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011 NO. 20

TABLE OF PROVISIONS

           Contents
           Part 1--Preliminary
   1.      Short title
   2.      Commencement
           Part 2--Matters relating to repeal of Community Ambulance Cover Act 2003
           Division 1--Preliminary
   3.      Definitions for pt 2
   4.      Words have meanings given by repealed Act
           Division 2--Savings and transitional provisions
           Subdivision 1--General provisions
   5.      Acts Interpretation Act, s 20 not limited
   6.      Saving provision for pre-repeal matters
           Subdivision 2--Levy liability and amount
   7.      No levy liability for purported levy amount for a non-assessable period
   8.      Statement of levy liability
   9.      Refund of purported levy amount for non-assessable period
   10.     Restriction on issue of replacement statement of levy liability
   11.     End of entitlement to refund of levy
   12.     Restriction on recovery of unauthorised amount by owner of power card premises
   13.     Restriction on recovery of unauthorised amount by on-supplier
   14.     Limit of liability of Commissioner and State
           Subdivision 3--Administration agreements generally
   15.     Administration agreement continues
           Subdivision 4--Administration fees
   16.     Application of sdiv 4
   17.     Definition for sdiv 4
   18.     Base annual fee from July 2011
   19.     Levy statistics statement from October 2011
   20.     Administration fee from October 2011
   21.     Electricity retailer may elect not to claim administration fee
           Subdivision 5--Other transitional provisions
   22.     Proceedings for a review by QCAT
   23.     Confidentiality
           Division 3--Other provisions—general
   24.     This Act as a revenue law for Administration Act
           Division 4--Other provisions—offences
   25.     Statement of levy liability must not be issued for non-assessable period
   26.     Owner not to recover purported levy amount for non-assessable period
   27.     On-supplier not to recover purported levy amount for non-assessable period
           Part 3--Amendment of Community Ambulance Cover Act 2003
   28.     Act amended
   29.     Amendment of s 4 (Operation of Act)
   30.     Insertion of new s 17A
   31.     Amendment of s 18 (Basis of imposition of levy)
   32.     Amendment of schedule (Dictionary)
           Part 4--Repeal of Community Ambulance Cover Act 2003
   33.     Repeal
           Part 5--Amendment of this Act
   34.     Act amended
   35.     Amendment of long title
   36.     Amendment of s 1 (Short title)
           Part 6--Consequential amendments for repeal of Community Ambulance Cover Act 2003
           Division 1--Amendment of Electricity Act 1994
           Subdivision 1--Preliminary
   37.     Act amended
           Subdivision 2--Amendments commencing 1 July 2011
   38.     Amendment of s 55DA (Additional condition about community services agreement)
   39.     Omission of ss 55F and 61A
           40. Insertion of new ch 14, pt 11
   41.     Amendment of sch 5 (Dictionary)
           Subdivision 3--Amendments commencing 2 July 2011
   42.     Amendment of s 328 (Continuation of relevant former provisions for retail authority and special approval)
           Division 2--Amendment of Energy and Water Ombudsman Act 2006
           Subdivision 1--Preliminary
   43.     Act amended
           Subdivision 2--Amendments commencing 1 July 2011
   44.     Amendment of s 11 (Functions)
           45. Omission of s 13 (Exclusion of disputes relating to community ambulance cover levy)
   46.     Amendment of s 19 (Restrictions on disputes relating to energy entities that can be referred)
   47.     Amendment of s 22 (Refusal to investigate dispute referral)
   48.     Amendment of s 23 (Notice of referral not properly made or of refusal to investigate)
   49.     Insertion of new pt 11
           Subdivision 3--Amendments commencing 2 July 2011
   50.     Amendment of s 102 (Continuation of former provisions for functions of energy and water ombudsman)
           Division 3--Amendment of Taxation Administration Act 2001
           Subdivision 1--Preliminary
   51.     Act amended
           Subdivision 2--Amendments commencing 1 July 2011
   52.     Amendment of s 6 (Revenue laws)
   53.     Insertion of new pt 17
           Subdivision 3--Amendments commencing 2 July 2011
   54.     Amendment of s 171 (Repealed Act continues as revenue law)
   55.     Amendment of s 172 (Community Ambulance Cover Levy Repeal Act is revenue law)
   56.     Amendment of s 173 (Delegations)
           Part 7--Amendment of Duties Act 2001
           Division 1--Preliminary
   57.     Act amended
           Division 2--Amendments commencing 1 July 2011
   58.     Amendment of s 30 (Aggregation of dutiable transactions)
   59.     Amendment of s 49 (Application of pt 8)
   61.     Amendment of s 69 (What is a listed unit trust)
   62.     Amendment of s 82 (Deduction—transfer duty for majority trust acquisition)
   63.     Amendment of ch 3, hdg (Land rich duty and corporate trustee duty)
   64.     Amendment of ch 3, pt 1, hdg (Land rich duty)
   65.     Replacement of s 157 (Imposition of land rich duty)
   66.     Amendment of ch 3, pt 1, div 2, hdg (Some basic concepts for land rich duty)
   67.     Amendment of ch 3, pt 1, div 2, sdiv 1, hdg (Some basic concepts about acquiring interests in corporations)
   68.     Replacement of s 158 (What is a relevant acquisition)
   69.     Replacement of s 159 (What are interests and majority interests in a corporation)
   70.     Replacement of s 160 (Interest in corporation is percentage of distributable property on winding up)
   71.     Amendment of s 161 (Entitlement on distribution of corporation's property)
   72.     Insertion of new ss 161A and 161B
           73. Amendment of s 162 (Acquiring an interest in a corporation)
   74.     Replacement of s 163 (When is an interest in a corporation acquired)
   75.     Amendment of s 164 (Who is a related person)
   76.     Replacement of ch 3, pt 1, div 2, sdiv 2, hdg (Some basic concepts about land rich corporations, subsidiaries and their land-holdings and property)
   77.     Replacement of s 165 (What is a land rich corporation)
   78.     Replacement of s 166 (What is a subsidiary of a corporation)
   79.     Amendment of s 167 (What are a corporation's land-holdings)
   80.     Replacement of s 168 (What is a corporation's property)
   81.     Omission of s 169 (Application of sdiv 3)
   82.     Amendment of s 170 (Value of co-owned land-holdings)
   83.     Amendment of s 171 (Value of land-holdings in uncompleted agreement for transfer included)
   84.     Omission of s 172 (Value of particular property disregarded)
   85.     Amendment of s 173 (Value of land-holdings and property—business property disregarded)
   86.     Amendment of ch 3, pt 1, div 3, hdg (Liability for land rich duty)
   87.     Amendment of s 174 (When liability for land rich duty arises)
   88.     Amendment of s 175 (Who is liable to pay land rich duty)
   89.     Omission of s 176 (Rate of land rich duty)
   90.     Amendment of s 177 (Land rich duty statement)
   91.     Amendment of s 178 (Effect of lodging land rich duty statement by acquirer or related person)
   92.     Replacement of ch 3, pt 1, div 4, hdg (Dutiable value of relevant acquisitions)
   93.     Amendment of s 179 (Working out dutiable value of relevant acquisition)
   94.     Insertion of new ch 3, pt 1, div 4, sdiv 2 and sdiv 3, hdg
   95.     Amendment of s 180 (Aggregation of particular relevant acquisitions)
   96.     Omission of s 181 (Unencumbered value of Queensland land-holdings of land rich corporation)
   97.     Amendment of s 182 (Unencumbered value of land-holdings of subsidiary of land rich corporation)
   98.     Amendment of s 183 (Land transferred for shares to be disregarded)
   99.     Replacement of s 184 (Value of co-owned land-holdings)
   100.    Amendment of s 185 (Deduction—corporate trustee duty)
   101.    Amendment of s 186 (Deduction—transfer duty for particular trusts)
   102.    Amendment of s 187 (Deduction—transfer duty for marketable securities)
   103.    Amendment of s 188 (Deduction—mortgage duty)
   104.    Amendment of s 189 (Exemption—particular share issues)
   105.    Amendment of s 190 (Exemption—security interests)
   106.    Amendment of s 191 (Exemption—change of trustee)
   107.    Amendment of s 192 (Exemption—acquisition by liquidator)
   108.    Amendment of s 193 (Exemption—compromise or arrangements)
   109.    Amendment of s 193A (Exemption—restructure of stapled entities)
   110.    Amendment of s 194 (Exemption—if transfer duty not imposed)
   111.    Amendment of s 194A (Exemption—marketable securities)
   112.    Amendment of s 195 (Exemption—no liability for transfer duty on acquisition in other way)
   113.    Amendment of s 196 (Interests acquired under exempt acquisitions disregarded for particular purposes)
   114.    Amendment of ch 3, pt 1, div 6, hdg (Reassessments for land rich duty)
   115.    Amendment of s 197 (When commissioner must make reassessment)
   116.    Amendment of s 198 (Charge over land for unpaid land rich duty)
   117.    Amendment of s 200 (Commissioner may apply to Supreme Court for order to sell)
   118.    Amendment of s 201 (When court must order sale of land)
   119.    Amendment of s 202 (Application of proceeds of sale)
   120.    Amendment of s 204 (Corporation or subsidiary may recover proceeds of sale as debt)
   121.    Amendment of s 209 (What is a corporate trustee)
   122.    Amendment of s 407 (Group property for intra-group transfer or property)
   123.    Amendment of s 409 (Exemption—land rich duty)
   124.    Amendment of s 412 (Reassessment—exemption for intra-group transfers of property, trustees and land rich duty)
   125.    Amendment of s 498 (Special provisions for working out value of particular shares)
   126.    Insertion of new ch 17, pt 15
   127.    Amendment of sch 3 (Rates of duty on dutiable transactions and relevant acquisitions for land rich and corporate trustee duty)
   128.    Amendment of sch 6 (Dictionary)
           Division 3--Amendments commencing 1 August 2011
   129.    Amendment of ch 2, pt 9 hdg and pt 9, div 2 hdg
   130.    Amendment of s 85 (Purpose of pt 9)
   131.    Replacement of s 86 (What is a home and a first home)
   132.    Amendment of s 86B (What is a first home for a residence to be constructed on vacant land)
   133.    Amendment of ch 2, pt 9, div 3 hdg
   134.    Omission of s 91 (Concession—home)
   135.    Amendment of s 92 (Concession—first home)
   136.    Amendment of s 93 (Concession—mixed and multiple claims for individuals—residential land)
   137.    Amendment of s 94 (Concession—mixed and multiple claims for trustees—residential land)
   138.    Amendment of ch 2, pt 14, div 1 hdg
   139.    Amendment of s 153 (Reassessment—disposal after occupation date for residence)
   140.    Amendment of s 154 (Reassessment—noncompliance with occupancy requirements)
   141.    Amendment of s 155 (When transferees, lessees and vested persons for land must give notice for reassessment)
   142.    Replacement of s 272 (What is a home and first home for div 2)
   143.    Insertion of new ch 17, pt 15, div 1 hdg
   144.    Insertion of new ch 17, pt 15, div 2
   145.    Replacement of sch 3 (Rates of duty on dutiable transactions and relevant acquisitions for land rich and corporate trustee duty)
   146.    Replacement of schs 4A and 4B
   147.    Amendment of sch 6 (Dictionary)
           Part 8--Amendment of Geothermal Energy Act 2010
   148.    Act amended
   149.    Amendment of s 527 (Insertion of new pt 19, div 13, sdiv 3)
           Part 9--Amendment of Land Tax Act 2010
   150.    Act amended
   151.    Amendment of s 16 (Taxable value)
   152.    Insertion of new s 18A
           153. Amendment of sch 4 (Dictionary)
           Part 10--Amendment of Mineral Resources Act 1989
           Division 1--Preliminary
   154.    Act amended
           Division 2--Amendments commencing on assent
   155.    Amendment of s 318AO (Application of div 2)
   156.    Amendment of pt 7AA, div 2, sdiv 3, hdg
   157.    Amendment of s 318AQ (Requirement for separate applications relating to authority to prospect and petroleum lease not held by same person)
   158.    Amendment of s 318AR (Requirement for separate application for other land)
   159.    Amendment of s 318BO (Application of div 3)
   160.    Amendment of s 318BQ (Requirement for separate applications relating to petroleum lease and authority to prospect not held by same person)
   161.    Amendment of s 318BR (Requirement for separate application for other land)
   162.    Amendment of s 318BW (Application of div 5)
   163.    Amendment of s 318BY (Requirement for separate application for other land)
   164.    Amendment of s 318CC (Application of div 6)
   165.    Amendment of s 318CE (Requirement for separate application for other land)
   166.    Renumbering of s 783 (Date of effect of amended s 381A)
           167. Insertion of new pt 19, div 15
           Division 3--Amendments commencing 1 July 2011
   168.    Amendment of s 96 (Assignment or mortgage of mining claim)
   169.    Amendment of s 107 (Surrender of mining claim)
   170.    Amendment of s 300 (Assignment, mortgage or sublease of mining lease)
   171.    Amendment of s 309 (Surrender of mining lease)
   172.    Insertion of new pt 9, div 1 hdg
   173.    Amendment of s 325 (Royalty return and payment upon assignment or surrender of mining claim or mining lease)
   174.    Insertion of new pt 9, div 2 hdg
   175.    Insertion of new pt 9, div 3 hdg
   176.    Omission of s 334 (Confidentiality of information)
   177.    Renumbering of s 335 (Furnishing false particulars etc.)
   178.    Insertion of new pt 9, div 4
   179.    Amendment of sch 2 (Dictionary)
           Part 11--Amendment of Payroll Tax Act 1971
   180.    Act amended
   181.    Amendment of s 27A (Rebate for periodic liability)
   182.    Amendment of s 35A (Rebate for annual payroll tax amount)
   183.    Amendment of s 43A (Rebate for final payroll tax amount)
   184.    Amendment of s 49A (Definitions for div 6A)
           Part 12--Amendment of Petroleum and Gas (Production and Safety) Act 2004
           Division 1--Preliminary
   185.    Act amended
           Division 2--Amendments commencing on assent
   186.    Amendment of s 110 (Petroleum pipeline and water pipeline construction and operation)
   187.    Amendment of ch 3, pt 2, div 1, sdiv 3, hdg
   188.    Amendment of s 307 (Requirement for separate applications relating to exploration tenement and mining lease not held by same person)
   189.    Amendment of s 308 (Requirement for separate application for other land)
   190.    Amendment of s 335 (Requirement for separate applications relating to exploration tenement and mining lease not held by same person)
   191.    Amendment of s 336 (Requirement for separate application for other land)
   192.    Amendment of s 346 (Requirement for separate application for other land)
   193.    Amendment of s 354 (Requirement for separate application for other land)
   194.    Insertion of new ch 15, pt 12
           Division 3--Amendments commencing 1 July 2011
   195.    Replacement of ss 617A–617C
           196. Amendment of sch 2 (Dictionary)