Queensland Numbered Acts

ROYALTY LEGISLATION AMENDMENT ACT 2020 - As at 20 August 2020 - Act 30 of 2020

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 56 (Application of particular refund amounts)

   PART 2A - AMENDMENT OF DUTIES ACT 2001

   4A.     Act amended
   4B.     Insertion of new ch 17, pt 26
   4C.     Amendment of sch 6 (Dictionary)

   PART 2B - AMENDMENT OF FIRST HOME OWNER GRANT ACT 2000

   4D.     Act amended
   4E.     Amendment of long title
   4F.     Amendment of s 1 (Short title)
   4G.     Amendment of pt 2, div 2, hdg (Basic concepts)
   4H.     Insertion of new s 3A
   4I.     Insertion of new pt 3, div 1A
   4J.     Insertion of new pts 3A and 3B
   4K.     Amendment of s 27 (Limitation of authorised officer’s powers)
   4L.     Amendment of s 31 (Commissioner may carry out investigations under corresponding laws)
   4M.     Amendment of s 56 (Lodging objection)
   4N.     Amendment of s 65 (Delegations)
   4O.     Amendment of s 67 (Protection from liability)
   4P.     Amendment of s 68 (Offence to disclose confidential information)
   4Q.     Amendment of s 69A (Disqualifying arrangements)
   4R.     Amendment of s 69B (Valuation or evidence of value of property)
   4S.     Insertion of new pt 13
   4T.     Amendment of schedule (Dictionary)

   PART 3 - AMENDMENT OF JUDICIAL REVIEW ACT 1991

   5.      Act amended
   6.      Amendment of s 3 (Definitions)
   7.      Amendment of sch 2 (Decisions for which reasons need not be given)

   PART 4 - AMENDMENT OF MINERAL RESOURCES ACT 1989

   8.      Act amended
   9.      Omission of ch 11, pt 1, hdg (Payment of royalty)
   10.     Insertion of new s 319
   11.     Amendment of s 320 (Royalty return and payment)
   12.     Amendment of s 321A (Regulation may impose civil penalties)
   13.     Amendment of s 324 (Utilisation of security deposit towards royalty payments)
   14.     Amendment and relocation of s 327A (Minister may require royalty estimate)
   15.     Omission of ch 11, pts 2–4
   16.     Amendment of s 386O (Place or way for making applications, giving, filing, forwarding or lodging documents or making submissions)
   17.     Amendment of s 398 (Delegation by Minister and chief executive)
   18.     Amendment of s 412 (Offences and recovery of penalties etc.)
   19.     Amendment of s 412A (Liability of executive officer—particular offences committed by company)
   20.     Amendment of s 412B (Executive officer may be taken to have committed offence)
   21.     Amendment of s 416A (Approval of forms)
   22.     Amendment of s 417 (Regulation-making power)
   23.     Insertion of new ch 15, pt 20
   24.     Amendment of sch 2 (Dictionary)

   PART 5 - AMENDMENT OF MINERAL RESOURCES REGULATION 2013

   25.     Regulation amended
   26.     Amendment of s 32 (Definitions for ch 3)
   27.     Insertion of new s 32A
   28.     Insertion of new s 33A
   29.     Amendment of s 35 (Period to which a royalty return must relate)
   30.     Amendment of s 36 (When royalty return must be lodged)
   31.     Amendment of s 37 (Minister may require royalty return to be lodged on particular day)
   32.     Insertion of new s 37A
   33.     Amendment of s 38 (No royalty return required in particular circumstances)
   34.     Amendment of s 38A (Returns required for coal seam gas)
   35.     Amendment of s 39 (When royalty payable—yearly return period)
   36.     Insertion of new s 39A
   37.     Amendment of s 40 (When and how royalty payable—quarterly return period)
   38.     Amendment of s 41 (Quarterly payment notice)
   39.     Amendment of s 42 (Working out monthly payments for quarterly return period generally)
   40.     Amendment of s 46 (Royalty payable)
   41.     Amendment of s 47 (Particular royalties payable on adjustment basis)
   42.     Amendment of s 48 (Royalty on stocks of mineral for mining operation that has ended)
   43.     Omission of s 53 (Value of coal seam gas)
   44.     Amendment of s 54 (Value of minerals other than coal seam gas)
   45.     Amendment of ch 3, pt 5, hdg (Working out gross values of minerals other than coal seam gas)
   46.     Amendment of s 63 (Gross value royalty decisions)
   47.     Replacement of s 63C (Minister must reassess amount of royalty payable if particular expired gross value royalty decisions used)
   48.     Amendment of s 64 (Obligation to notify incorrect gross value royalty decision)
   49.     Amendment of s 65 (Minister may amend gross value royalty decision)
   50.     Amendment of s 66 (Notice of amendment)
   51.     Omission of ch 3, pt 5, div 3, sdiv 3 (Review of gross value royalty decisions)
   52.     Replacement of s 70 (Minister must reassess amount of particular royalty payable)
   53.     Amendment of s 77 (Imposition—Act, s 321A)
   54.     Omission of ss 78 and 79
   55.     Replacement of ss 80 and 81
   56.     Omission of ch 3, pt 10 (Giving documents under royalty provisions)
   57.     Insertion of new ch 4, pt 13
   58.     Amendment of sch 5 (Fees)
   59.     Amendment of sch 6 (Dictionary)
   60.     Amendment of various sections

   PART 6 - AMENDMENT OF PAYROLL TAX ACT 1971

   61.     Act amended
   62.     Amendment of s 83 (Application of annual refund amount or final refund amount)

   PART 7 - AMENDMENT OF PETROLEUM ACT 1923

   63.     Act amended
   64.     Amendment of s 102 (Interest on amounts owing to the State under this Act)

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

   65.     Act amended
   66.     Amendment of s 487 (Operation and purpose of pt 1)
   67.     Amendment of s 588 (Interest on amounts owing to the State other than for petroleum royalty)
   68.     Amendment of s 589 (Recovery of unpaid amounts)
   69.     Omission of ch 6, pt 1, hdg (Imposition of petroleum royalty)
   70.     Insertion of new s 589A
   71.     Amendment of s 590 (Imposition of petroleum royalty on petroleum producers)
   72.     Amendment of s 591 (General exemptions from petroleum royalty)
   73.     Replacement of s 592 (Minister may decide measurement if not made or royalty information not given)
   74.     Omission of ch 6, pt 2, div 1 (Preliminary)
   75.     Amendment, relocation and renumbering of s 599A (Minister may require royalty estimate)
   76.     Amendment, relocation and renumbering of s 604A (Regulation may impose civil penalties)
   77.     Omission of ch 6, pts 2–5
   78.     Amendment of s 813 (False or misleading documents or statements)
   79.     Amendment of s 814 (Liability of executive officer—particular offences committed by corporation)
   80.     Amendment of s 814A (Executive officer may be taken to have committed offence)
   81.     Amendment of s 851AA (Place or way for making applications or giving or lodging documents)
   82.     Amendment of s 857 (Delegation by Minister, chief executive, CEO or chief inspector)
   83.     Amendment of s 858 (Approved forms)
   84.     Amendment of s 859 (Regulation-making power)
   85.     Insertion of new ch 15, pt 28
   86.     Amendment of sch 1 (Reviews and appeals)
   87.     Amendment of sch 2 (Dictionary)

   PART 9 - AMENDMENT OF PETROLEUM AND GAS (ROYALTY) REGULATION 2004

   88.     Regulation amended
   89.     Amendment of s 3 (Dictionary)
   90.     Replacement of ch 6, hdg (Fees and royalties)
   91.     Omission of ch 6, pt 2, hdg (Late fee and royalties etc.)
   92.     Omission of ch 6, pt 2, div 1 (Late fee)
   93.     Omission of ch 6, pt 2, div 4, hdg (Petroleum royalty)
   94.     Omission of ch 6, pt 2, div 4, sdivs 1, 2, 2A, 3 and 5
   95.     Amendment of ch 6, pt 2, div 4, sdiv 4B, hdg (Unpaid royalty interest)
   96.     Renumbering of ch 6, pt 2, div 4, sdivs 4–4B
   97.     Insertion of new ch 6, pts 1–7
   98.     Amendment of s 149A (Application of sdiv 4)
   99.     Amendment of s 149B (What notice must contain)
   100.    Amendment of s 149D (Minister may request information to support royalty estimate)
   101.    Amendment of s 149E (Imposition of civil penalty—Act, s 604A)
   102.    Omission of ss 149F and 149G
   103.    Replacement of ss 149H and 149I
   104.    Insertion of new ch 7, pt 14
   105.    Amendment and renumbering of sch 12 (Dictionary)

   PART 10 - AMENDMENT OF TAXATION ADMINISTRATION ACT 2001

   106.    Act amended
   107.    Amendment of s 6 (Revenue laws)
   108.    Insertion of new s 6A
   109.    Insertion of new s 13A
   110.    Amendment of s 14 (Making self assessment by lodging return)
   111.    Amendment of s 14A (Making self assessment by lodging transaction statement)
   112.    Amendment of s 17 (Commissioner’s general power to make reassessments)
   113.    Replacement of s 19 (When commissioner must make reassessment—objections, court decisions or QCAT decisions)
   114.    Amendment of s 26 (Assessment notice to be given to taxpayer)
   115.    Insertion of new s 28A
   116.    Amendment of s 29 (Methods of payment)
   117.    Amendment of s 30 (Time for payment of tax)
   118.    Amendment of s 34 (Payment arrangements)
   119.    Replacement of s 38 (Applying amounts to current and future tax liabilities)
   120.    Amendment of s 39 (General provision about refunds and payments of section 61A interest)
   121.    Amendment of s 45 (Unpaid amount under tax law is debt)
   122.    Amendment of s 54 (Unpaid tax interest)
   123.    Amendment of s 58 (Liability for penalty tax)
   124.    Amendment of s 60 (When commissioner may remit unpaid tax interest and penalty tax)
   125.    Insertion of new s 62A
   126.    Amendment of pt 6, hdg (Objections, reviews and appeals against assessments)
   127.    Amendment of s 63 (Right to object)
   128.    Insertion of new s 63A
   129.    Amendment of s 64 (Grounds of objection)
   130.    Amendment of s 65 (Making objection)
   131.    Amendment of s 67 (Deciding objection)
   132.    Amendment of s 68 (Notice of decision)
   133.    Amendment of s 69 (Right of appeal or review)
   134.    Amendment of s 69A (Effect of making reassessment after appeal or review started)
   135.    Amendment of s 71 (QCAT to decide review on evidence before the commissioner)
   136.    Amendment of s 75 (What is a non-reviewable decision)
   137.    Amendment of s 77 (Application of Judicial Review Act)
   138.    Amendment of s 78 (Declaration of recognised law and corresponding commissioner)
   139.    Insertion of new s 99A
   140.    Amendment of s 111 (Disclosure of confidential information)
   141.    Amendment of s 147 (Giving document if more than 1 taxpayer liable)
   142.    Amendment of s 148 (Ways document given by commissioner)
   143.    Insertion of new pt 11B
   144.    Renumbering of pt 14 (Transitional provision for Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009)
   145.    Renumbering of pt 15 (Transitional provisions for Land Tax Act 2010)
   146.    Amendment of s 166 (Definition for pt 15)
   147.    Renumbering of pt 16 (Savings provision for repealed Tobacco Products (Licensing) Act 1988)
   148.    Renumbering of pt 17 (Savings, transitional and related provisions for repeal of Community Ambulance Cover Act 2003)
   149.    Amendment of s 170 (Definitions for pt 17)
   150.    Renumbering of pt 18 (Transitional provision for Revenue Amendment and Trade and Investment Queensland Act 2013)
   151.    Renumbering of pt 19 (Transitional provision for Revenue Legislation Amendment Act 2014)
   152.    Renumbering of pt 20 (Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015)
   153.    Renumbering of pt 21 (Transitional provision for Revenue and Other Legislation Amendment Act 2018)
   154.    Insertion of new pt 13, div 11
   155.    Amendment of sch 2 (Dictionary)

   PART 11 - AMENDMENT OF TAXATION ADMINISTRATION REGULATION 2012

   156.    Regulation amended
   157.    Amendment of s 4 (Prescribed method of payment—Act, s 29)
   158.    Insertion of new ss 12A and 12B
   159.    Amendment of s 13 (Non-application of s 147 of Act)

   PART 12 - LEGISLATION AMENDED

   160.    Legislation amended
           SCHEDULE 1