Queensland Subordinate Legislation as Made

REVENUE LEGISLATION AMENDMENT REGULATION 2022

- Made under the Duties Act 2001
- As at 2 December 2022
- Reg 168 of 2022

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement

   PART 2 - AMENDMENT OF DUTIES REGULATION 2013

   3.      Regulation amended
   4.      Insertion of new s 12
   5.      Amendment of sch 1 (Declared public unit trusts)

   PART 3 - AMENDMENT OF PAYROLL TAX REGULATION 2019

   6.      Regulation amended
   7.      Amendment of s 4 (Value of taxable wages—Act, s 13)
   8.      Amendment of s 7 (Calculation of fringe benefits on same basis)
   9.      Amendment of s 10 (Election in first periodic return period for relevant financial year)
   10.     Amendment of s 11 (Election during relevant financial year)
   11.     Amendment of s 12 (Election in annual return)
   12.     Amendment of s 13 (Election during financial year)
   13.     Amendment of s 17 (Value of Queensland fringe benefits for reconciliation amount or final return)
   14.     Replacement of s 20 (Annual return on estimated value basis)
   15.     Amendment of s 22 (Final return on estimated value basis)
   16.     Insertion of new pt 4, div 1, hdg
   17.     Insertion of new pt 4, div 2
   18.     Amendment of sch 1 (Dictionary)