Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2022 - As at 30 June 2022 - Act 14 of 2022

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement

   PART 2 - AMENDMENT OF DUTIES ACT 2001

           Division 1 - Preliminary

   3.      Act amended

           Division 2 - Amendments commencing on assent

   4.      Amendment of s 124 (Exemption—deceased person’s estate)
   5.      Amendment of s 157 (Imposition of landholder duty)
   6.      Insertion of new ch 10, pt 1A
   7.      Insertion of new s 431B
   8.      Insertion of new ch 17, pt 27
   9.      Amendment of sch 6 (Dictionary)

           Division 3 - Amendments commencing on 1 January 2023

   10.     Amendment of s 231 (Imposition of AFAD)
   11.     Renumbering of s 246 (AFAD for corporate trustee duty)
   12.     Insertion of new ch 4, pt 4A
   13.     Insertion of new ch 4, pt 5, div 4
   14.     Amendment of s 246H (Acquirer must lodge AFAD statement)
   15.     Insertion of new s 679
   16.     Amendment of sch 6 (Dictionary)

   PART 3 - AMENDMENT OF DUTIES REGULATION 2013

   17.     Regulation amended
   18.     Amendment of s 9 (Recognised stock exchange)
   19.     Insertion of new s 11

   PART 4 - AMENDMENT OF FIRST HOME OWNER GRANT AND OTHER HOME OWNER GRANTS ACT 2000

   20.     Act amended
   21.     Replacement of s 25S (Amount of grant)

   PART 5 - AMENDMENT OF GAMING MACHINE REGULATION 2002

   22.     Regulation amended
   23.     Amendment of s 10B (Amount to be paid into consolidated fund—Act, s 109E)
   24.     Insertion of new s 10BA

   PART 6 - AMENDMENT OF LAND TAX ACT 2010

   25.     Act amended
   26.     Amendment of s 6 (Imposition of land tax on taxable land)
   27.     Replacement of pt 3, div 1, hdg
   28.     Insertion of new s 8A
   29.     Insertion of new s 9A
   30.     Amendment of s 15 (Time-sharing schemes)
   31.     Amendment of s 16 (Taxable value)
   32.     Relocation and renumbering of s 18A (Capped value of taxable land for 2011–12 financial year)
   33.     Insertion of new ss 18A and 18AA
   34.     Insertion of new pt 3, div 5
   35.     Amendment of s 19 (General principle—taxable land is aggregated)
   36.     Amendment of s 20 (Separate assessment of trust land)
   37.     Insertion of new s 21A
   38.     Amendment of s 22 (Assessment of co-owners of land)
   39.     Amendment of s 23 (Deceased estates)
   40.     Amendment of pt 5, hdg (Rate of land tax)
   41.     Replacement of s 32 (Rate of land tax generally)
   42.     Insertion of new pt 6, div 1AA
   43.     Amendment of s 36 (Land used as the home of a person)
   44.     Amendment of s 37 (Land taken to be used as a home—person who receives care)
   45.     Amendment of s 42A (Exemption for old home after transitioning to current home)
   46.     Amendment of s 42B (Exemption for new home before transitioning from current home)
   47.     Amendment of s 43 (Provision for particular family trusts)
   48.     Insertion of new pt 6A
   49.     Amendment of s 66 (Application of pt 8)
   50.     Amendment of s 76 (Application for land to be exempt land)
   51.     Amendment of s 77 (Notice that land no longer exempt)
   52.     Amendment of s 78 (Notice of change of ownership of land)
   53.     Insertion of new s 78A
   54.     Insertion of new s 80A
   55.     Amendment of s 81 (Restriction on grounds of objection, appeal and review)
   56.     Amendment of s 83A (Provision to pay land tax etc. on particular leases unenforceable)
   57.     Insertion of new pt 9A
   58.     Insertion of new pt 10, div 9
   59.     Amendment of sch 1 (Rate of land tax—individuals other than absentees and trustees)
   60.     Amendment of sch 2 (Rate of land tax—companies and trustees)
   61.     Amendment of sch 3 (Rate of land tax—absentees)
   62.     Amendment of sch 4 (Dictionary)

   PART 7 - AMENDMENT OF MINERAL RESOURCES REGULATION 2013

   63.     Regulation amended
   64.     Insertion of new ch 4, pt 15
   65.     Amendment of sch 3 (Royalty payable for minerals)

   PART 8 - AMENDMENT OF PAYROLL TAX ACT 1971

           Division 1 - Preliminary

   66.     Act amended

           Division 2 - Amendments commencing on assent

   67.     Amendment of s 27A (Rebate for periodic liability)
   68.     Amendment of s 35A (Rebate for annual payroll tax amount)
   69.     Amendment of s 43A (Rebate for final payroll tax amount)
   70.     Insertion of new pt 15
   71.     Amendment of schedule (Dictionary)

           Division 3 - Amendments commencing on 1 January 2023

              Subdivision 1 - Amendments relating to deductions

   72.     Amendment of s 17 (Definitions for sdiv 1)
   73.     Amendment of s 23 (Definition for sdiv 2)
   74.     Amendment of s 29 (Definitions for sdiv 1)
   75.     Amendment of s 33 (Definitions for sdiv 2)
   76.     Amendment of s 37 (Definitions for sdiv 1)
   77.     Amendment of s 41 (Definitions for sdiv 2)
   78.     Replacement of s 97A (Application of particular amendments)
   79.     Insertion of new s 148

              Subdivision 2 - Amendments relating to mental health levy

   80.     Amendment of pt 2, div 1, sdiv 1, hdg (Wages liable to payroll tax)
   81.     Insertion of new pt 2, div 1, sdiv 3 and sdiv 4, hdg
   82.     Amendment of pt 2, div 3, hdg (Periodic liability)
   83.     Amendment of pt 2, div 4, hdg (Annual liability)
   84.     Amendment of pt 2, div 5, hdg (Final liability)
   85.     Insertion of new pt 2, divs 5A to 5C
   86.     Amendment of s 57 (Cancellation of registration)
   87.     Amendment of s 59 (Periodic returns)
   88.     Amendment of s 61 (Deemed lodgement of periodic return—payment by electronic transfer of funds)
   89.     Amendment of s 62 (Exemption from requirement to lodge periodic returns)
   90.     Amendment of s 63 (Annual return)
   91.     Amendment of s 64 (Final return)
   92.     Amendment of s 83 (Application of annual refund amount or final refund amount)
   93.     Amendment of s 85 (Entitlement to a refund of payroll tax)
   94.     Amendment of schedule (Dictionary)