Queensland Numbered Acts

BETTING TAX AND OTHER LEGISLATION AMENDMENT ACT 2022

- As at 21 November 2022
- Act 30 of 2022

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement

   PART 2 - AMENDMENT OF BETTING TAX ACT 2018

   3.      Act amended
   4.      Amendment of s 24 (Meaning of taxable wagering revenue)
   4A.     Amendment of s 25 (Particular payments excluded in working out total eligible payments)
   4B.     Amendment of s 26 (Amounts for totalisator bets)
   5.      Amendment of s 28 (Amounts for general bets)
   6.      Amendment of s 29 (Amount of bet generally)
   7.      Insertion of new pt 6A
   8.      Insertion of new pt 8, div 1, hdg
   9.      Amendment of s 66 (Definition for part)
   10.     Insertion of new pt 8, div 2
   11.     Amendment of sch 1 (Dictionary)

   PART 3 - AMENDMENT OF PAYROLL TAX ACT 1971

   12.     Act amended
   13.     Amendment of s 5 (Meaning of change of status)
   14.     Amendment of s 8 (Relationship of Act with Administration Act)
   15.     Amendment of s 8A (Application of sdiv 1)
   16.     Amendment of s 9 (Wages liable to payroll tax—nexus with Queensland)
   17.     Amendment of s 9C (Place and day of payment of wages)
   18.     Amendment of s 12A (Imposition of mental health levy on taxable wages)
   19.     Amendment of s 13 (Value of taxable wages)
   20.     Amendment of s 13F (Liability for payroll tax for payments taken to be wages)
   21.     Amendment of s 13J (Amounts taken to be wages)
   22.     Amendment of s 13K (Liability for payroll tax for payments taken to be wages)
   23.     Amendment of s 13L (Employment agency contract reducing or avoiding liability to payroll tax)
   24.     Amendment of s 13LA (Particular avoidance arrangements involving employment agents)
   25.     Amendment of s 13S (Automatic election of relevant day)
   26.     Amendment of s 13T (Effect of rescission or cancellation of share or option)
   27.     Amendment of s 14 (Exemption from payroll tax)
   28.     Amendment of s 14A (Exemption for parental, adoption, surrogacy or cultural parent leave)
   29.     Amendment of s 15 (Exemption from payroll tax—certain CWA wages)
   30.     Amendment of s 15A (Exemption for services performed or rendered entirely in another country)
   31.     Amendment of s 19 (Meaning of significant wage change)
   32.     Amendment of s 25 (Meaning of significant wage change)
   33.     Amendment of s 29 (Definitions for sdiv 1)
   34.     Amendment of s 30 (Amount of annual liability)
   35.     Amendment of s 35A (Rebate for annual payroll tax amount)
   36.     Amendment of s 36 (Application of sdiv 1)
   37.     Replacement of s 43E (Meaning of primary periodic threshold and additional periodic threshold)
   38.     Amendment of s 43F (Amount of periodic levy liability)
   39.     Amendment of s 43I (Definitions for division)
   40.     Amendment of s 43J (Amount of annual levy liability)
   41.     Amendment of s 46 (Nomination by DGE of group members to share in excess deduction)
   42.     Amendment of s 49C (Nomination by DGE of group members to share in excess rebate)
   43.     Amendment of s 50 (Arrangements for avoidance of tax may be disregarded)
   44.     Amendment of s 63 (Annual return)
   45.     Amendment of s 64 (Final return)
   46.     Amendment of s 70 (Groups arising from the use of common employees)
   47.     Amendment of s 71 (Groups of commonly controlled businesses)
   48.     Amendment of s 72 (Groups arising from tracing of interests in corporations)
   49.     Amendment of s 73 (Smaller groups subsumed into larger groups)
   50.     Insertion of new s 77A
   51.     Amendment of s 78 (Reassessment—annual liability of non-group employer who has lodged a final return)
   52.     Insertion of new s 78A
   53.     Amendment of s 79 (Reassessment—change of DGE)
   54.     Insertion of new s 79A
   55.     Amendment of s 80 (Reassessment—making or revocation of order excluding a person from a group)
   56.     Insertion of new s 80A
   57.     Amendment of s 81 (Provision about assessments made by commissioner—employer who is required to lodge periodic returns)
   58.     Insertion of new s 81A
   59.     Amendment of s 82 (Provision about assessments made by commissioner—employer who is exempt from lodging periodic returns)
   60.     Insertion of new s 82A
   61.     Amendment of s 83 (Application of annual refund amount, annual levy refund amount, final refund amount or final levy refund amount)
   62.     Amendment of s 84 (Provision for refunds under Administration Act to group members)
   63.     Insertion of new ss 88A–88E
   64.     Insertion of new s 89A
   65.     Amendment of s 90 (Commissioner may require payment of penalty)
   66.     Amendment of s 92 (Application of Act to trustees)
   67.     Amendment of s 93 (Avoiding taxation)
   68.     Insertion of new pt 16
   69.     Amendment of schedule (Dictionary)

   PART 4 - AMENDMENT OF RACING ACT 2002

   70.     Act amended
   71.     Replacement of s 12 (Board to pay amount of net UBET product fee as prize money each year or otherwise use amount)
   72.     Amendment of s 44 (Ministerial direction to board about its functions or powers)
   73.     Insertion of new ch 2, pt 1, div 10
   74.     Amendment of s 84 (Obligation to have racing calendar for code of racing)
   75.     Insertion of new ch 10

   PART 5 - AMENDMENT OF RACING REGULATION 2013

   76.     Regulation amended
   77.     Insertion of new pt 1AA

   PART 6 - AMENDMENT OF REVENUE LEGISLATION AMENDMENT ACT 2022

   78.     Act amended
   79.     Amendment of long title
   80.     Amendment of s 2 (Commencement)
   81.     Omission of pt 6 (Amendment of Land Tax Act 2010)