Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2014 NO. 35

TABLE OF PROVISIONS

           Contents
           Part 1--Preliminary
   1.      Short title
   2.      Commencement
           Part 2--Amendment of Duties Act 2001
   3.      Act amended
   4.      Amendment of s 98 (Conditions for transfer or agreement for transfer of business property)
   5.      Amendment of s 99 (Conditions for partnership acquisitions)
   6.      Amendment of s 100 (Conditions for particular trust acquisitions)
   7.      Amendment of s 101 (Conditions for creation of trusts and particular trust acquisitions)
   8.      Amendment of s 102 (Conditions for acquisitions of interest in family unit trusts)
   9.      Amendment of s 123 (Exemption—particular distribution of dutiable property to a beneficiary)
   10.     Replacement of s 133 (Exemption—building units and group titles plans and community titles schemes)
   11.     Amendment of s 173 (Value of land-holdings and property—business property disregarded)
   12.     Insertion of new ch 17, pt 19
   13.     Amendment of sch 6 (Dictionary)
           Part 3--Amendment of Land Tax Act 2010
   14.     Act amended
   15.     Insertion of new ss 42A and 42B
           16. Insertion of new s 44A
           Part 4--Amendment of Mineral Resources Act 1989
           Division 1--Preliminary
   17.     Act amended
           Division 2--Amendments commencing on assent
   18.     Replacement of s 326 (Maintenance of records)
   19.     Amendment of s 412A (Liability of executive officer—particular offences committed by company)
   20.     Insertion of new ch 15, pt 9
           Division 3--Amendments commencing on 1 July 2014
   21.     Omission of s 322 (Minister may request audit)
   22.     Amendment of s 326E (Minister may require translation or conversion of document or information)
   23.     Omission of s 327 (Minister may require information)
   24.     Omission of ss 328–330
           25. Replacement of ch 11, pt 3, hdg (Reassessment and enforcement)
   26.     Insertion of new ch 11, pt 3, div 1 hdg
   27.     Replacement of s 331 (Reassessment of royalty)
   28.     Amendment of s 332 (Unpaid royalty interest)
   29.     Insertion of new ch 11, pt 3, div 4
   30.     Amendment of s 332A (Application of payments)
   31.     Amendment of s 333 (Recovery of unpaid amounts)
   32.     Insertion of new s 333A, ch 11, pt 3, divs 5–7 and pt 3A
   33.     Omission of s 334 (Furnishing false particulars etc.)
   34.     Amendment of s 342 (Powers of authorised officers)
   35.     Amendment of s 412A (Liability of executive officer—particular offences committed by company)
   36.     Insertion of new ss 822 and 823
           37. Amendment of sch 2 (Dictionary)
           Part 5--Amendment of Payroll Tax Act 1971
   38.     Act amended
   39.     Amendment of s 14 (Exemption from payroll tax)
           Part 6--Amendment of Petroleum and Gas (Production and Safety) Act 2004
           Division 1--Preliminary
   40.     Act amended
           Division 2--Provisions commencing on assent
   41.     Insertion of new ch 6, pt 3A
   42.     Amendment of s 814 (Liability of executive officer—particular offences committed by corporation)
           Division 3--Provisions commencing on 1 July 2014
   43.     Amendment of s 81 (Conditions for renewal application)
   44.     Amendment of s 103 (Applying to divide)
   45.     Amendment of s 161 (Conditions for renewal application)
   46.     Amendment of s 171 (Applying to divide)
   47.     Amendment of s 487 (Operation and purpose of pt 1)
   48.     Amendment of ch 6, pt 2, hdg (Royalty returns)
   49.     Insertion of new ch 6, pt 2, div 1 and ch 6, pt 2, div 2, hdg
   50.     Amendment of s 593 (Application of pt 2)
   51.     Amendment of s 594 (Obligation to lodge royalty return)
   52.     Amendment of s 595 (Fee for late lodgement of royalty return)
   53.     Omission of ss 596 to 598
           54. Amendment of s 599 (Annual royalty returns)
   55.     Amendment of s 599A (Minister may require royalty estimate)
   56.     Insertion of new ch 6, pt 2, divs 3 and 4
   57.     Replacement of ss 600–601
           58. Amendment of s 602 (Unpaid royalty interest)
   59.     Amendment of s 602A (Application of payments)
   60.     Replacement of s 603 (Recovery of unpaid amounts)
   61.     Replacement of s 604 (Certificate of unpaid petroleum royalty)
   62.     Amendment of s 604G (Minister may require translation or conversion of document or information)
   63.     Insertion of new ch 6, pt 3, div 2
   64.     Replacement of ch 6, pt 4 (Monitoring payment of petroleum royalty)
   65.     Amendment of s 736 (Functions)
           66. Amendment of s 813 (False or misleading information)
   67.     Amendment of s 814 (Liability of executive officer—particular offences committed by corporation)
   68.     Amendment of s 851AA (Place or way for making applications or giving or lodging documents)
   69.     Insertion of new ch 15, pt 18
   70.     Amendment of sch 2 (Dictionary)
           Part 7--Amendment of State Penalties Enforcement Act 1999
   71.     Act amended
   72.     Amendment of s 10 (Registrar and other staff of SPER)
   73.     Insertion of new ss 10A–10C
           74. Insertion of new ss 11A and 11B
           75. Amendment of s 148 (Electronic transmission of particular documents)
   76.     Amendment of s 152G (Disclosure of confidential information—information acquired by an official in official's capacity)
   77.     Amendment of s 158 (Service of document)
   78.     Amendment of s 161 (Delegation by registrar)
   79.     Amendment of s 165 (Regulation-making power)
   80.     Amendment of sch 2 (Dictionary)
           Part 8--Amendment of Taxation Administration Act 2001
   81.     Act amended
   82.     Amendment of s 7 (Appointment of commissioner)
   83.     Insertion of new pt 19
   84.     Amendment of sch 2 (Dictionary)