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Queensland
Fuel Subsidy Repeal and
Revenue and Other
Legislation Amendment
Bill 2009
Queensland
Fuel Subsidy Repeal and Revenue and
Other Legislation Amendment Bill 2009
Contents
Page
Part 1 Preliminary
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Part 2 Savings and transitional provisions for repeal of Fuel
Subsidy Act 1997
3 Definitions for pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
4 Words have meanings given by repealed Act . . . . . . . . . . . . . . . 7
5 Acts Interpretation Act, s 20 not limited . . . . . . . . . . . . . . . . . . . . 7
6 Saving provision for pre-repeal matters . . . . . . . . . . . . . . . . . . . . 7
7 Authorised persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
8 Delegations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Only 1 subsidy payable for fuel. . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 When retailers' entitlement to subsidy ends. . . . . . . . . . . . . . . . . 9
11 When bulk end users' entitlement to subsidy ends . . . . . . . . . . . 9
Part 3 Amendment of Fuel Subsidy Act 1997
12 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
13 Insertion of new s 14A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
14A Time at which fuel is used as bulk end user fuel . . . . 10
14 Amendment of s 15 (Entitlement to subsidy) . . . . . . . . . . . . . . . . 10
15 Amendment of s 18 (Paying provisional subsidy). . . . . . . . . . . . . 11
16 Amendment of s 26 (Notice of ceasing operations as a retailer) . 11
17 Amendment of s 27 (Notice of ceasing to operate a retail site) . . 11
18 Amendment of s 33 (Entitlement to subsidy) . . . . . . . . . . . . . . . . 11
19 Amendment of s 42 (Criteria for granting application) . . . . . . . . . 11
Part 4 Repeal of Fuel Subsidy Act 1997
20 Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Contents
Part 5 Amendment of this Act
21 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
22 Amendment of s 1 (Short title) . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Part 6 Consequential amendments for repeal of Fuel Subsidy Act
1997
23 Consequential amendments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Part 7 Amendment of Casino Control Act 1982
24 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
25 Amendment of s 51 (Casino tax) . . . . . . . . . . . . . . . . . . . . . . . . . 13
26 Insertion of new s 51A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
51A Application of casino tax. . . . . . . . . . . . . . . . . . . . . . . 13
27 Amendment of s 52 (Community benefit levy) . . . . . . . . . . . . . . . 14
28 Omission of s 53A (Adjustment of casino community benefit
levy) ....................................... 15
29 Amendment of s 55 (Penalty for late payment) . . . . . . . . . . . . . . 15
30 Insertion of new pt 11, div 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Division 7 Transitional provisions for Fuel Subsidy
Repeal and Revenue and Other Legislation
Amendment Act 2009
145 Definitions for div 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
146 Casino community benefit levy. . . . . . . . . . . . . . . . . . 15
147 Payment into community investment fund . . . . . . . . . 16
Part 8 Amendment of Duties Act 2001
31 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
32 Insertion of new ch 17, pt 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Part 12 Transitional provision for Fuel Subsidy Repeal
and Revenue and Other Legislation
Amendment Act 2009
613 Application of amendments about concession for
transfer duty--vacant land . . . . . . . . . . . . . . . . . . . . . 16
33 Replacement of sch 4B (Amount of concession for transfer
duty--first home--vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Schedule 4B Amount of concession for transfer duty--first
home--vacant land
Part 9 Amendment of First Home Owner Grant Act 2000
34 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
35 Insertion of new s 25AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
25AA Definitions for div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Page 2
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Contents
36 Amendment of s 25B (Meaning of special eligible transaction for
div 5) .......................................... 19
37 Amendment of s 25C (Amount of grant). . . . . . . . . . . . . . . . . . . . 20
38 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 20
Part 10 Amendment of Gaming Machine Act 1991
39 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
40 Amendment of s 322 (Disposition of fees etc.). . . . . . . . . . . . . . . 21
Part 11 Amendment of Land Tax Act 1915
41 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
42 Replacement of s 62 (Application of particular amendments) . . . 21
62 Application of particular amendments . . . . . . . . . . . . 21
43 Replacement of schs 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Schedule 1 Amounts and rates of land tax--particular
individuals
Schedule 2 Amounts and rates of land tax--company,
absentee or trustee
Part 12 Amendment of Pay-roll Tax Act 1971
44 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
45 Insertion of new pt 2, div 3, sdiv 3 . . . . . . . . . . . . . . . . . . . . . . . . 23
Subdivision 3 Rebate
27A Rebate for periodic liability . . . . . . . . . . . . . . . . . . . . . 24
46 Insertion of new pt 2, div 4, sdiv 3 . . . . . . . . . . . . . . . . . . . . . . . . 24
Subdivision 3 Rebate
35A Rebate for annual payroll tax amount. . . . . . . . . . . . . 25
47 Insertion of new pt 2, div 5, sdiv 3 . . . . . . . . . . . . . . . . . . . . . . . . 25
Subdivision 3 Rebate
43A Rebate for final payroll tax amount. . . . . . . . . . . . . . . 26
48 Insertion of new pt 2, div 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Division 6A Sharing of excess rebate by group members
49A Definitions for div 6A. . . . . . . . . . . . . . . . . . . . . . . . . . 27
49B Meaning of excess rebate . . . . . . . . . . . . . . . . . . . . . 27
49C Nomination by DGE of group members to share in
excess rebate ....................... 28
49D Determination by commissioner of group members
to share in excess rebate . . . . . . . . . . . . . . . . . . . . . . 29
49E Sharing of excess rebate by entitled group members
at end of relevant financial year . . . . . . . . . . . . . . . . . 29
Page 3
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Contents
49F Sharing of excess rebate by entitled group members
on group ceasing to exist . . . . . . . . . . . . . . . . . . . . . . 30
Part 13 Amendment of Revenue and Other Legislation Amendment
Act (No. 2) 2008
49 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
50 Amendment of s 2 (Commencement) . . . . . . . . . . . . . . . . . . . . . 32
51 Amendment of s 54 (Insertion of new pt 8) . . . . . . . . . . . . . . . . . 32
Part 14 Amendment of Statistical Returns Act 1896
52 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
53 Amendment of s 4 (Government statistician may collect and
publish statistical information) . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
54 Amendment of s 6 (Secrecy) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Schedule Consequential amendments for repeal of Fuel Subsidy
Act 1997 ..................................... 34
Community Ambulance Cover Act 2003. . . . . . . . . . . . . . . . . . . . 34
First Home Owner Grant Act 2000 . . . . . . . . . . . . . . . . . . . . . . . . 34
Police Powers and Responsibilities Act 2000 . . . . . . . . . . . . . . . . 34
Page 4
2009
A Bill
for
An Act to amend and repeal the Fuel Subsidy Act 1997 and for
related purposes, to make consequential amendments of other
Acts as stated in the schedule, and to amend the Casino
Control Act 1982, Duties Act 2001, First Home Owner Grant Act
2000, Gaming Machine Act 1991, Land Tax Act 1915, Pay-roll
Tax Act 1971, Revenue and Other Legislation Amendment Act
(No. 2) 2008 and Statistical Returns Act 1896 for particular
purposes
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 1 Preliminary
[s 1]
The Parliament of Queensland enacts-- 1
Part 1 Preliminary 2
Clause 1 Short title 3
This Act may be cited as the Fuel Subsidy Repeal and 4
Revenue and Other Legislation Amendment Act 2009. 5
Clause 2 Commencement 6
(1) Parts 2, 4 and 6 to 12 and the schedule commence on 1 July 7
2009. 8
(2) Part 5 commences on 2 July 2009. 9
Part 2 Savings and transitional 10
provisions for repeal of Fuel 11
Subsidy Act 1997 12
Clause 3 Definitions for pt 2 13
In this part-- 14
pre-repeal matter means-- 15
(a) the sale of fuel as retail fuel, or the use of fuel as bulk 16
end user fuel, before 1 July 2009; or 17
(b) anything done or not done under the repealed Act in 18
relation to a sale or use mentioned in paragraph (a). 19
repealed Act means the repealed Fuel Subsidy Act 1997. 20
Page 6
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997
[s 4]
Clause 4 Words have meanings given by repealed Act 1
Words defined under the repealed Act immediately before its 2
repeal and used in this part have the same meanings as they 3
had under the repealed Act. 4
Clause 5 Acts Interpretation Act, s 20 not limited 5
This part does not limit the Acts Interpretation Act 1954, 6
section 20. 7
Clause 6 Saving provision for pre-repeal matters 8
(1) The repealed Act, as in force immediately before 1 July 2009, 9
continues to apply for rights, privileges and liabilities that 10
would have been acquired, accrued or incurred on or after 1 11
July 2009 in relation to a pre-repeal matter if the repealed Act 12
had not been repealed. 13
Examples of how the repealed Act continues to apply under this section-- 14
On or after 1 July 2009-- 15
· a person may be entitled to lodge a claim for a subsidy for fuel sold 16
as retail fuel, or used as bulk end user fuel, before 1 July 2009 17
· the commissioner may be required to pay a subsidy for fuel sold as 18
retail fuel, or used as bulk end user fuel, before 1 July 2009 19
· a person may be required to lodge a return relating to fuel sold as 20
retail fuel, or used as bulk end user fuel, before 1 July 2009 21
· a person may be required to keep a record about the use (before or 22
on or after 1 July 2009) of diesel sold to the person before 1 July 23
2009 24
· a person may be given a notice requiring the person to refund a 25
subsidy received (before or on or after 1 July 2009) under the 26
repealed Act and may be given a notice requiring the person to pay 27
an incorrect payment penalty or an amount of interest. 28
(2) Without limiting subsection (1), a provision of the repealed 29
Act providing for an offence continues to apply for anything 30
done or not done on or after 1 July 2009 in relation to a 31
pre-repeal matter. 32
(3) Also without limiting subsection (1)-- 33
Page 7
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997
[s 7]
(a) a reference in the repealed Act to using diesel for an 1
off-road purpose includes using diesel for an off-road 2
purpose on or after 1 July 2009; and 3
(b) a reference in the repealed Act, section 8(3)(b)(ii) to 4
being entitled to an energy grant includes being entitled 5
to an energy grant on or after 1 July 2009. 6
(4) To remove any doubt, it is declared that the reference in 7
subsection (1) to the repealed Act as in force immediately 8
before 1 July 2009 includes the statutory instruments in force 9
under the repealed Act immediately before 1 July 2009. 10
Clause 7 Authorised persons 11
For the purpose of the monitoring and enforcement of the 12
repealed Act in relation to pre-repeal matters-- 13
(a) the commissioner may appoint authorised persons under 14
the repealed Act, section 62; and 15
(b) an appointment as an authorised person under the 16
repealed Act, section 62, in force immediately before 1 17
July 2009, continues in force from 1 July 2009 until it is 18
ended under the repealed Act; and 19
(c) the repealed Act, as in force immediately before 1 July 20
2009, otherwise continues to apply in relation to 21
authorised persons. 22
Clause 8 Delegations 23
For the purpose of the administration of the repealed Act in 24
relation to pre-repeal matters-- 25
(a) the commissioner may make delegations under the 26
repealed Act, section 130; and 27
(b) a delegation under the repealed Act, section 130, in 28
force immediately before 1 July 2009, continues in force 29
from 1 July 2009 until it is ended under the repealed 30
Act. 31
Page 8
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997
[s 9]
Clause 9 Only 1 subsidy payable for fuel 1
The repealed Act, section 13 continues to apply in relation 2
to-- 3
(a) the receipt, whether before or on or after 1 July 2009, of 4
a subsidy for fuel under the repealed Act; and 5
(b) the receipt, whether before or on or after 1 July 2009, of 6
a subsidy for fuel under a corresponding law. 7
Clause 10 When retailers' entitlement to subsidy ends 8
(1) This section applies to an entitlement to a subsidy for fuel sold 9
as retail fuel. 10
(2) If a claim for the subsidy is not made by 30 September 2009 11
or within 2 years after the fuel was sold as retail fuel, 12
whichever time is earlier, the entitlement ends. 13
(3) Subsection (2) applies despite the repealed Act, sections 15, 14
22 and 23. 15
(4) The repealed Act, section 23(2) does not apply to deciding a 16
subsidy if the entitlement to the subsidy has ended under 17
subsection (2) 18
Clause 11 When bulk end users' entitlement to subsidy ends 19
(1) This section applies to an entitlement to a subsidy for fuel 20
used as bulk end user fuel. 21
(2) If a claim for the subsidy is not made by 30 September 2009 22
or within 2 years after the fuel was used as bulk end user fuel, 23
whichever time is earlier, the entitlement ends. 24
Note-- 25
See the repealed Act, section 14A in relation to the time at which bulk 26
end user fuel is taken to be used. 27
(3) Subsection (2) applies despite the repealed Act, sections 33, 28
34D, 35 and 36. 29
Page 9
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Fuel Subsidy Act 1997
[s 12]
(4) The repealed Act, section 34D(2) does not apply to deciding a 1
subsidy if the entitlement to the subsidy has ended under 2
subsection (2). 3
(5) A reference in subsection (2) to making a claim for the 4
subsidy includes lodging a return under the repealed Act, 5
section 38. 6
Part 3 Amendment of Fuel Subsidy 7
Act 1997 8
Clause 12 Act amended 9
This part amends the Fuel Subsidy Act 1997. 10
Clause 13 Insertion of new s 14A 11
In chapter 1, part 2-- 12
insert-- 13
`14A Time at which fuel is used as bulk end user fuel 14
`(1) This section applies to fuel that is used as bulk end user fuel. 15
`(2) The time at which the fuel is used as bulk end user fuel is 16
taken to be the time it is delivered into the running tank of a 17
vehicle or equipment as provided under section 6(3).'. 18
Clause 14 Amendment of s 15 (Entitlement to subsidy) 19
Section 15(1)(a), after `2000'-- 20
insert-- 21
`but before 1 July 2009'. 22
Page 10
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Fuel Subsidy Act 1997
[s 15]
Clause 15 Amendment of s 18 (Paying provisional subsidy) 1
Section 18-- 2
insert-- 3
`(4) To remove any doubt, it is declared that no licensed retailer is 4
entitled to a provisional subsidy for a month starting on or 5
after 1 July 2009.'. 6
Clause 16 Amendment of s 26 (Notice of ceasing operations as a 7
retailer) 8
Section 26(1), before `must'-- 9
insert-- 10
`before 1 July 2009'. 11
Clause 17 Amendment of s 27 (Notice of ceasing to operate a retail 12
site) 13
Section 27(1), `licence,'-- 14
omit, insert-- 15
`licence before 1 July 2009'. 16
Clause 18 Amendment of s 33 (Entitlement to subsidy) 17
Section 33(1)(a)-- 18
omit, insert-- 19
`(a) after 30 September 2000 but before 1 July 2009; and 20
Note-- 21
See section 14A in relation to the time at which bulk end user 22
fuel is taken to be used.'. 23
Clause 19 Amendment of s 42 (Criteria for granting application) 24
Section 42(1)(a)-- 25
omit, insert-- 26
Page 11
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 4 Repeal of Fuel Subsidy Act 1997
[s 20]
`(a) for a retailer's licence--sells retail fuel or will, before 1 1
July 2009, sell retail fuel; or'. 2
Part 4 Repeal of Fuel Subsidy Act 3
1997 4
Clause 20 Repeal 5
The Fuel Subsidy Act 1997, No. 63 is repealed. 6
Part 5 Amendment of this Act 7
Clause 21 Act amended 8
This part amends this Act. 9
Clause 22 Amendment of s 1 (Short title) 10
Section 1, `and Revenue and Other Legislation 11
Amendment'-- 12
omit. 13
Part 6 Consequential amendments for 14
repeal of Fuel Subsidy Act 1997 15
Clause 23 Consequential amendments 16
The schedule amends the Acts it mentions. 17
Page 12
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Casino Control Act 1982
[s 24]
Part 7 Amendment of Casino Control 1
Act 1982 2
Clause 24 Act amended 3
This part amends the Casino Control Act 1982. 4
Clause 25 Amendment of s 51 (Casino tax) 5
Section 51-- 6
insert-- 7
`(4A) Subsections (4B) and (4C) apply if a regulation made under 8
subsection (4) determines a higher percentage for subsection 9
(3)(a) for an associated agreement for a casino licence. 10
`(4B) The regulation has effect despite-- 11
(a) the agreement; and 12
(b) the Act that ratifies the agreement. 13
`(4C) Despite any other Act or law, no compensation is payable by 14
the State to any person because of the operation of the 15
regulation. 16
`(4D) A regulation made under subsection (4) may determine 17
different percentages, for subsection (3)(a), to be applied to 18
different categories of casino gross revenue or premium 19
junket revenue for an associated agreement for a casino 20
licence.'. 21
Clause 26 Insertion of new s 51A 22
After section 51-- 23
insert-- 24
`51A Application of casino tax 25
`(1) Each month, the Minister must pay into the community 26
investment fund established under the Gaming Machine Act 27
1991, section 314(1), a percentage of all amounts received 28
Page 13
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Casino Control Act 1982
[s 27]
under section 51 by the chief executive by way of casino tax 1
for the previous month. 2
`(2) The amounts paid into the community investment fund are 3
administered receipts under the Financial Accountability Act 4
2009. 5
`(3) The percentage mentioned in subsection (1) is the percentage 6
prescribed under a regulation.'. 7
Clause 27 Amendment of s 52 (Community benefit levy) 8
(1) Section 52, heading-- 9
omit, insert-- 10
`52 Casino community benefit fund'. 11
(2) Section 52(1) to (4)-- 12
omit. 13
(3) Section 52(6), from `and include' to `licence'-- 14
omit. 15
(4) Section 52(8)-- 16
omit, insert-- 17
`(8) The Minister must apportion the amounts received for the 18
fund between each casino licence.'. 19
(5) Section 52(9), from `The amount' to `licence'-- 20
omit, insert-- 21
`Each amount apportioned under subsection (4)'. 22
(6) Section 52(12), example, from `and for' to `licences'-- 23
omit. 24
(7) Section 52(5) to (13)-- 25
renumber as section 52(1) to (9). 26
Page 14
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Casino Control Act 1982
[s 28]
Clause 28 Omission of s 53A (Adjustment of casino community 1
benefit levy) 2
Section 53A-- 3
omit. 4
Clause 29 Amendment of s 55 (Penalty for late payment) 5
Section 55(1), from `, casino tax' to `levy'-- 6
omit, insert-- 7
`or casino tax'. 8
Clause 30 Insertion of new pt 11, div 7 9
Part 11-- 10
insert-- 11
`Division 7 Transitional provisions for Fuel 12
Subsidy Repeal and Revenue and 13
Other Legislation Amendment Act 14
2009 15
`145 Definitions for div 7 16
`In this division-- 17
amending Act means the Fuel Subsidy Repeal and Revenue 18
and Other Legislation Amendment Act 2009. 19
commencement means commencement of this section. 20
previous, for a provision of this Act, means the provision as in 21
force before the commencement. 22
`146 Casino community benefit levy 23
`Despite the amendment of previous section 52 by the 24
amending Act, a casino community benefit levy is payable in 25
relation to a casino licence on or before 7 July 2009 under 26
Page 15
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Duties Act 2001
[s 31]
previous section 52 in relation to the total of the casino gross 1
revenue and premium junket revenue for the casino for June 2
2009. 3
`147 Payment into community investment fund 4
`Despite section 51A(1), an amount is not payable into the 5
community investment fund established under the Gaming 6
Machine Act 1991, section 314(1) in relation to amounts 7
received under section 51 by the chief executive by way of 8
casino tax for June 2009.'. 9
Part 8 Amendment of Duties Act 2001 10
Clause 31 Act amended 11
This part amends the Duties Act 2001. 12
Clause 32 Insertion of new ch 17, pt 12 13
Chapter 17-- 14
insert-- 15
`Part 12 Transitional provision for Fuel 16
Subsidy Repeal and Revenue 17
and Other Legislation 18
Amendment Act 2009 19
`613 Application of amendments about concession for 20
transfer duty--vacant land 21
`(1) The relevant provisions, as in force on 1 July 2009, apply to 22
dutiable transactions only if liability for transfer duty arises on 23
or after 1 July 2009. 24
Page 16
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Duties Act 2001
[s 33]
`(2) The relevant provisions, as in force immediately before 1 July 1
2009, apply to a dutiable transaction that is the transfer, or 2
agreement for the transfer, of vacant land made on or after 1 3
July 2009 if-- 4
(a) the transfer or agreement replaces a transfer, or an 5
agreement for the transfer, that included the land and 6
was made before 1 July 2009; or 7
(b) the transferee had an option to purchase the land, or the 8
transferor had an option to require the transferee to 9
purchase the land, granted before 1 July 2009 and 10
exercised on or after 1 July 2009; or 11
(c) another arrangement was made before 1 July 2009 the 12
sole or main purpose of which was to defer the making 13
of the transfer or agreement until 1 July 2009 or later so 14
the concession for transfer duty under the relevant 15
provisions, as in force on or after 1 July 2009, would 16
apply in relation to the dutiable transaction. 17
`(3) In this section-- 18
relevant provisions means the following provisions-- 19
· chapter 2, part 9, divisions 2 and 3 20
· chapter 2, part 14, division 1 21
· schedule 4B.'. 22
Clause 33 Replacement of sch 4B (Amount of concession for 23
transfer duty--first home--vacant land) 24
Schedule 4B-- 25
omit, insert-- 26
Page 17
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Duties Act 2001
[s 33]
`Schedule 4B Amount of concession for 1
transfer duty--first 2
home--vacant land 3
section 92(2)(b) 4
Dutiable value of the vacant land Concession amount
Not more than $259 999.99 $7 175
$260 000--$269 999.99 $6 700
$270 000--$279 999.99 $6 225
$280 000--$289 999.99 $5 750
$290 000--$299 999.99 $5 275
$300 000--$309 999.99 $4 800
$310 000--$319 999.99 $4 325
$320 000--$329 999.99 $3 850
$330 000--$339 999.99 $3 375
$340 000--$349 999.99 $2 900
$350 000--$359 999.99 $2 425
$360 000--$369 999.99 $1 950
$370 000--$379 999.99 $1 475
$380 000--$389 999.99 $1 000
$390 000--$399 999.99 $525
$400 000 or more nil'.
Page 18
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 9 Amendment of First Home Owner Grant Act 2000
[s 34]
Part 9 Amendment of First Home 1
Owner Grant Act 2000 2
Clause 34 Act amended 3
This part amends the First Home Owner Grant Act 2000. 4
Clause 35 Insertion of new s 25AA 5
Part 3, division 5-- 6
insert-- 7
`25AA Definitions for div 5 8
`In this division-- 9
period 1 transaction means an eligible transaction the 10
commencement date for which is between 14 October 2008 11
and 30 June 2009, both dates inclusive. 12
period 2 transaction means an eligible transaction the 13
commencement date for which is between 1 July 2009 and 30 14
September 2009, both dates inclusive. 15
period 3 transaction means an eligible transaction the 16
commencement date for which is between 1 October 2009 and 17
31 December 2009, both dates inclusive.'. 18
Clause 36 Amendment of s 25B (Meaning of special eligible 19
transaction for div 5) 20
(1) Section 25B(1), `30 June'-- 21
omit, insert-- 22
`31 December'. 23
(2) Section 25B(6), definition prescribed completion date-- 24
omit, insert-- 25
`prescribed completion date-- 26
(a) for a period 1 transaction--31 December 2010; or 27
Page 19
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 9 Amendment of First Home Owner Grant Act 2000
[s 37]
(b) for a period 2 transaction--31 March 2011; or 1
(c) for a period 3 transaction--30 June 2011.'. 2
Clause 37 Amendment of s 25C (Amount of grant) 3
(1) Section 25C(1)(b)-- 4
omit, insert-- 5
`(b) for-- 6
(i) a period 1 transaction--$21000; or 7
(ii) a period 2 transaction--$21000; or 8
(iii) a period 3 transaction--$14000.'. 9
(2) Section 25C(2)(b)-- 10
omit, insert-- 11
`(b) for-- 12
(i) a period 1 transaction--$14000; or 13
(ii) a period 2 transaction--$14000; or 14
(iii) a period 3 transaction--$10500.'. 15
Clause 38 Amendment of schedule (Dictionary) 16
Schedule-- 17
insert-- 18
`period 1 transaction, for part 3, division 5, see section 19
25AA. 20
period 2 transaction, for part 3, division 5, see section 25AA. 21
period 3 transaction, for part 3, division 5, see section 22
25AA.'. 23
Page 20
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 10 Amendment of Gaming Machine Act 1991
[s 39]
Part 10 Amendment of Gaming 1
Machine Act 1991 2
Clause 39 Act amended 3
This part amends the Gaming Machine Act 1991. 4
Clause 40 Amendment of s 322 (Disposition of fees etc.) 5
Section 322(5)-- 6
insert-- 7
`(ba) the casino community benefit fund continued in 8
existence under the Casino Control Act 1982, section 9
52(1); and'. 10
Part 11 Amendment of Land Tax Act 11
1915 12
Clause 41 Act amended 13
This part amends the Land Tax Act 1915. 14
Clause 42 Replacement of s 62 (Application of particular 15
amendments) 16
Section 62-- 17
omit, insert-- 18
`62 Application of particular amendments 19
`This Act, as amended by the Fuel Subsidy Repeal and 20
Revenue and Other Legislation Amendment Act 2009, part 11, 21
applies to land tax levied for a financial year starting on or 22
after 1 July 2009.'. 23
Page 21
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 11 Amendment of Land Tax Act 1915
[s 43]
Clause 43 Replacement of schs 1 and 2 1
Schedules 1 and 2-- 2
omit, insert-- 3
`Schedule 1 Amounts and rates of land 4
tax--particular 5
individuals 6
section 9(a) 7
Column 1 Column 2
Taxable value Tax payable
less than $600 000 nil
$600 000 or more but less than $500 plus 1.0c for each $1 more
$1 000 000 than $600 000
$1 000 000 or more but less than $4 500 plus 1.65c for each $1
$3 000 000 more than $1 000 000
$3 000 000 or more but less than $37 500 plus 1.25c for each $1
$5 000 000 more than $3 000 000
$5 000 000 or more $62 500 plus 1.75c for each $1
more than $5 000 000
Page 22
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 44]
`Schedule 2 Amounts and rates of land 1
tax--company, 2
absentee or trustee 3
section 9(b) 4
Column 1 Column 2
Taxable value Tax payable
less than $350 000 nil
$350 000 or more but less than $1 450 plus 1.7c for each $1 more
$2 250 000 than $350 000
$2 250 000 or more but less than $33 750 plus 1.5c for each $1
$5 000 000 more than $2 250 000
$5 000 000 or more $75 000 plus 2.0c for each $1
more than $5 000 000'.
Part 12 Amendment of Pay-roll Tax Act 5
1971 6
Clause 44 Act amended 7
This part amends the Pay-roll Tax Act 1971. 8
Clause 45 Insertion of new pt 2, div 3, sdiv 3 9
Part 2, division 3-- 10
insert-- 11
Page 23
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 46]
`Subdivision 3 Rebate 1
`27A Rebate for periodic liability 2
`(1) This section applies if-- 3
(a) wages are paid or payable during a periodic return 4
period in the financial year ending 30 June 2010 by an 5
employer, or a DGE for a group, to a person who is an 6
apprentice or trainee under the Vocational Education, 7
Training and Employment Act 2000; and 8
(b) the wages are not taxable wages under section 14(2)(j). 9
`(2) The employer's, or DGE's, periodic liability for payroll tax 10
for the periodic return period is reduced by the amount of the 11
rebate. 12
`(3) In this section-- 13
rebate means the lesser of the following amounts-- 14
(a) the amount worked out using the following formula-- 15
W
T × -----
-
4
where-- 16
T means the appropriate rate of payroll tax. 17
W means the amount of the wages mentioned in 18
subsection (1); 19
(b) the employer's, or DGE's, periodic liability for payroll 20
tax for the periodic return period.'. 21
Clause 46 Insertion of new pt 2, div 4, sdiv 3 22
Part 2, division 4-- 23
insert-- 24
`Subdivision 3 Rebate 25
Page 24
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 47]
`35A Rebate for annual payroll tax amount 1
`(1) This section applies if-- 2
(a) wages are paid or payable during the financial year 3
ending 30 June 2010 by an employer, or a DGE for a 4
group, to a person who is an apprentice or trainee under 5
the Vocational Education, Training and Employment Act 6
2000; and 7
(b) the wages are not taxable wages under section 14(2)(j). 8
`(2) The employer's, or DGE's, annual payroll tax amount for the 9
financial year is reduced by the amount of the rebate. 10
`(3) However, if the employer or DGE lodged under section 64, or 11
was required under that section to lodge, one or more final 12
returns during the financial year, the amount of the wages 13
mentioned in subsection (1) paid or payable for a final period 14
during the year are not to be included in working out the 15
amount of the rebate. 16
`(4) In this section-- 17
rebate means the lesser of the following amounts-- 18
(a) the amount worked out using the following formula-- 19
W
T × -----
-
4
where-- 20
T means the appropriate rate of payroll tax. 21
W means the amount of the wages mentioned in 22
subsection (1); 23
(b) the employer's, or DGE's, annual payroll tax amount for 24
the financial year.' 25
Clause 47 Insertion of new pt 2, div 5, sdiv 3 26
Part 2, division 5-- 27
insert-- 28
Page 25
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 48]
`Subdivision 3 Rebate 1
`43A Rebate for final payroll tax amount 2
`(1) This section applies if-- 3
(a) wages are paid or payable during a final period in the 4
financial year ending 30 June 2010 by an employer, or a 5
DGE for a group, to a person who is an apprentice or 6
trainee under the Vocational Education, Training and 7
Employment Act 2000; and 8
(b) the wages are not taxable wages under section 14(2)(j). 9
`(2) The employer's, or DGE's, final payroll tax amount for the 10
final period is reduced by the amount of the rebate. 11
`(3) In this section-- 12
rebate means the lesser of the following amounts-- 13
(a) the amount worked out using the following formula-- 14
W
T × -----
-
4
where-- 15
T means the appropriate rate of payroll tax. 16
W means the amount of the wages mentioned in 17
subsection (1); 18
(b) the employer's, or DGE's, final payroll tax amount for 19
the final period.'. 20
Clause 48 Insertion of new pt 2, div 6A 21
Part 2-- 22
insert-- 23
Page 26
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 48]
`Division 6A Sharing of excess rebate by group 1
members 2
`49A Definitions for div 6A 3
`In this division-- 4
entitled group member, for an excess rebate, means a group 5
member who-- 6
(a) is nominated by the DGE for the group under section 7
49C, or determined by the commissioner under section 8
49D, as a group member to share in the excess rebate; 9
and 10
(b) if the excess rebate is shared by the entitled group 11
members at the end of the relevant financial year under 12
section 49E--is a member of the group on 30 June in 13
the year and has an annual liability for the year. 14
order of entitled group members means the order in which 15
entitled group members are to share in an excess rebate under 16
a nomination made by the DGE for the group under section 17
49C, or a determination made by the commissioner under 18
section 49D, for an assessment of the annual liability or final 19
liability relating to the relevant financial year of a member of 20
the group. 21
relevant financial year means the financial year ending 30 22
June 2010. 23
`49B Meaning of excess rebate 24
`(1) Subsection (2) applies-- 25
(a) for an assessment of the annual liability relating to the 26
relevant financial year of a non-DGE group member, if 27
the relevant annual amount for the member for the year 28
is greater than the member's annual payroll tax amount 29
for the year; or 30
(b) for an assessment of the annual liability relating to the 31
relevant financial year of a DGE, if the relevant annual 32
Page 27
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 48]
amount for the DGE for the year is greater than the 1
DGE's annual payroll tax amount for the year; or 2
(c) for an assessment of the final liability relating to the 3
relevant financial year of a non-DGE group member, if 4
the relevant final amount for the member for the final 5
period is greater than the member's final payroll tax 6
amount; or 7
(d) for an assessment of the final liability relating to the 8
relevant financial year of a DGE, if the relevant final 9
amount for the DGE for the final period is greater than 10
the DGE's final payroll tax amount. 11
`(2) The amount of the difference is the excess rebate for the 12
assessment. 13
`(3) In this section-- 14
annual payroll tax amount, for a DGE, see section 33. 15
annual payroll tax amount, for a non-DGE group member, 16
see section 29(1). 17
final payroll tax amount, for a DGE, see section 41. 18
final payroll tax amount, for a non-DGE group member, see 19
section 37. 20
relevant annual amount means the amount worked out under 21
section 35A(4), definition rebate, paragraph (a). 22
relevant final amount means the amount worked out under 23
section 43A(3), definition rebate, paragraph (a). 24
`49C Nomination by DGE of group members to share in 25
excess rebate 26
`The DGE for a group may nominate, in an annual return or 27
final return-- 28
(a) 1 or more group members, including the DGE, to share 29
in any excess rebate for the assessment of a group 30
member's annual liability or final liability relating to the 31
relevant financial year; and 32
Page 28
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 48]
(b) the order in which the members are to share in the 1
excess rebate. 2
`49D Determination by commissioner of group members 3
to share in excess rebate 4
`(1) This section applies, for an assessment of annual liability or 5
final liability relating to the relevant financial year of a group 6
member (the first member), if-- 7
(a) the DGE for the group does not make a nomination 8
under section 49C; and 9
(b) there is an excess rebate. 10
`(2) The commissioner may make a determination of-- 11
(a) 1 or more group members to share in the excess rebate; 12
and 13
(b) the order in which the members are to share in the 14
excess rebate. 15
`(3) The determination may apply in relation to an assessment of 16
the first member's annual liability or final liability relating to 17
the relevant financial year made before or after the 18
determination is made. 19
`49E Sharing of excess rebate by entitled group members 20
at end of relevant financial year 21
`(1) This section applies if-- 22
(a) there is an excess rebate for an assessment of the annual 23
liability or final liability relating to the relevant financial 24
year of a group member; and 25
(b) if the excess rebate is for an assessment of the member's 26
final liability--at least one other member of the group 27
continues to pay, or be liable to pay, wages as a group 28
member for the period-- 29
(i) starting on the day the member's change of status 30
happens; and 31
Page 29
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 48]
(ii) ending on 30 June in the relevant financial year. 1
`(2) An entitled group member for the excess rebate is, after the 2
end of the relevant financial year, entitled to the following 3
share of the excess rebate-- 4
(a) if the member is first in the order of entitled group 5
members, the lesser of the following amounts-- 6
(i) the excess rebate; 7
(ii) the member's annual payroll tax amount relating to 8
the relevant financial year; 9
(b) for another entitled group member, the lesser of the 10
following amounts-- 11
(i) so much of the excess rebate remaining after the 12
preceding entitled group member in the order of 13
entitled group members has received the preceding 14
member's share; 15
(ii) the member's annual payroll tax amount relating to 16
the relevant financial year. 17
`(3) The commissioner must make an assessment or reassessment 18
of an entitled group member's annual liability for the year. 19
`(4) An assessment or reassessment mentioned in subsection (3) 20
must be made on the basis that, for part 2, division 4, 21
subdivision 1 or 2, the member's annual payroll tax amount 22
for the year is the amount worked out by applying the 23
appropriate rate of payroll tax to the member's annual wages 24
for the year less the member's share of the excess rebate under 25
subsection (2). 26
`(5) In this section-- 27
annual wages see section 29(1) or 33. 28
`49F Sharing of excess rebate by entitled group members 29
on group ceasing to exist 30
`(1) This section applies if-- 31
Page 30
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 12 Amendment of Pay-roll Tax Act 1971
[s 48]
(a) there is an excess rebate for an assessment of final 1
liability relating to the relevant financial year of a group 2
member; and 3
(b) all members of the group cease to pay, or be liable to 4
pay, wages as members of the group before 30 June in 5
the relevant financial year. 6
`(2) An entitled group member for the excess rebate is, after all 7
group members have ceased to pay, or be liable to pay, wages 8
as members of the group, entitled to the following share of the 9
excess rebate-- 10
(a) if the member is first in the order of entitled group 11
members, the lesser of the following amounts-- 12
(i) the excess rebate; 13
(ii) the member's final payroll tax amount for the 14
relevant final period relating to the relevant 15
financial year; or 16
(b) for another entitled group member, the lesser of the 17
following amounts-- 18
(i) so much of the excess rebate remaining after the 19
preceding entitled group member in the order of 20
entitled group members has received the preceding 21
member's share; 22
(ii) the member's final payroll tax amount for the 23
relevant final period relating to the relevant 24
financial year. 25
`(3) The commissioner must make an assessment or reassessment 26
of an entitled group member's final liability for the relevant 27
final period. 28
`(4) An assessment or reassessment mentioned in subsection (3) 29
must be made on the basis that, for part 2, division 5, 30
subdivision 1 or 2, the member's final payroll tax amount for 31
the relevant final period is the amount worked out by applying 32
the appropriate rate of payroll tax to the member's final wages 33
for the period less the member's share of the excess rebate 34
under subsection (2). 35
Page 31
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 13 Amendment of Revenue and Other Legislation Amendment Act (No. 2) 2008
[s 49]
`(5) In this section-- 1
final wages see section 37 or 41. 2
relevant final period, for an entitled group member, means 3
the final period for the change of status of the member 4
happening at the time the member ceases to pay, or be liable 5
to pay, wages as a member of the group.'. 6
Part 13 Amendment of Revenue and 7
Other Legislation Amendment 8
Act (No. 2) 2008 9
Clause 49 Act amended 10
This part amends the Revenue and Other Legislation 11
Amendment Act (No. 2) 2008. 12
Editor's note-- 13
Legislation ultimately amended-- 14
· First Home Owner Grant Act 2000 15
Clause 50 Amendment of s 2 (Commencement) 16
Section 2(9), `1 July 2009'-- 17
omit, insert-- 18
`1 January 2010'. 19
Clause 51 Amendment of s 54 (Insertion of new pt 8) 20
Section 54, new section 73(2), definition relevant application, 21
`1 July 2009'-- 22
omit, insert-- 23
`1 January 2010'. 24
Page 32
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Part 14 Amendment of Statistical Returns Act 1896
[s 52]
Part 14 Amendment of Statistical 1
Returns Act 1896 2
Clause 52 Act amended 3
This part amends the Statistical Returns Act 1896. 4
Clause 53 Amendment of s 4 (Government statistician may collect 5
and publish statistical information) 6
Section 4-- 7
insert-- 8
`(5) The government statistician may collect information by 9
asking a person a question in any way, including by a verbal, 10
electronic or written communication. 11
`(6) The government statistician may collect information 12
incidental to the collection and publication of statistics under 13
this section including, in particular, information to prepare a 14
sampling frame. 15
`(7) In this section-- 16
sampling frame means a list of persons, businesses or 17
organisations (including addresses or other contact 18
information), or a measurable set of items or events, from 19
which a sample can be selected for the collection of 20
statistics.'. 21
Clause 54 Amendment of s 6 (Secrecy) 22
Section 6(1), after `section 4'-- 23
insert-- 24
`or otherwise collecting information under section 4'. 25
Page 33
Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009
Schedule
Schedule Consequential amendments for 1
repeal of Fuel Subsidy 2
Act 1997 3
section 23 4
Community Ambulance Cover Act 2003 5
1 Section 143(2), definition taxation law, paragraph (b), 6
after `the'-- 7
insert-- 8
`repealed'. 9
First Home Owner Grant Act 2000 10
1 Schedule, definition taxation law, paragraph (b), after 11
`the'-- 12
insert-- 13
`repealed'. 14
Police Powers and Responsibilities Act 2000 15
1 Schedule 1, `Fuel Subsidy Act 1997, section 107(2) and 16
(3)'-- 17
omit. 18
© State of Queensland 2009
Page 34
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