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Queensland
Revenue and Other
Legislation Amendment
Bill 2009
Queensland
Revenue and Other Legislation
Amendment Bill 2009
Contents
Page
Part 1 Preliminary
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Part 2 Amendment of Consumer Credit Code
3 Code amended. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
4 Omission of s 146D (Expiry of Part) . . . . . . . . . . . . . . . . . . . . . . . 9
Part 3 Amendment of Duties Act 2001
5 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
6 Amendment of s 445 (Notice of registration) . . . . . . . . . . . . . . . . 9
7 Amendment of s 447 (Restriction on assessment by
commissioner) .................................. 9
8 Amendment of s 452 (Notice of registration) . . . . . . . . . . . . . . . . 10
9 Amendment of s 454 (Restriction on assessment by
commissioner) .................................. 10
10 Amendment of ch 12, pt 4 hdg (Returns and reassessments by
self assessors) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Amendment of s 455 (Lodging returns) . . . . . . . . . . . . . . . . . . . . 10
12 Insertion of new s 455A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
455A Lodging transaction statements . . . . . . . . . . . . . . . . . 11
13 Amendment of s 470 (Cancellation of registration--ceasing to
carry on business) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
14 Amendment of s 471B (What is a relevant lodgement
requirement) ................................. 13
15 Amendment of s 471C (Application of pt 2) . . . . . . . . . . . . . . . . . 13
16 Amendment of s 471E (Liable party must give documents, and
pay duty, to self assessor) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
17 Amendment of s 471I (Application of pt 3) . . . . . . . . . . . . . . . . . . 14
Revenue and Other Legislation Amendment Bill 2009
Contents
18 Amendment of s 471J (Effect of engagement of self assessor on
relevant lodgement requirement) . . . . . . . . . . . . . . . . . . . . . . . . . 14
19 Amendment of s 480 (Offences about self assessments) . . . . . . 14
20 Amendment of s 481 (Offence to endorse instrument unless self
assessor) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
21 Amendment of s 488 (Commissioner may require payment of
penalty) ......................................... 15
22 Amendment of s 491 (When is an instrument properly stamped) 15
23 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 15
Part 4 Amendment of First Home Owner Grant Act 2000
24 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
25 Insertion of new s 70A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
70A Commissioner may arrange for use of an approved
information system to make particular decisions . . . . 16
Part 5 Amendment of Housing (Freeholding of Land) Act 1957
26 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
27 Replacement of s 4C (How conversion takes effect) . . . . . . . . . . 17
4C How conversion takes effect. . . . . . . . . . . . . . . . . . . . 17
28 Amendment of s 5B (Acceptance and payment of purchase
price) ....................................... 18
29 Amendment of s 6B (Cancellation of lease on registration of
transfer) ........................................ 18
30 Amendment of s 9A (Condition of unconverted lease) . . . . . . . . . 18
31 Amendment of s 9B (Notification about application of div 3 to
unconverted leases to be kept with register) . . . . . . . . . . . . . . . . 18
32 Amendment of s 10 (Disclosure requirement--contract for sale of
unconverted lease). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Part 6 Amendment of Land Tax Act 1915
33 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
34 Amendment and renumbering of s 3 (Definitions) . . . . . . . . . . . . 19
35 Insertion of new s 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
3 Relationship of Act with Administration Act . . . . . . . . 20
36 Omission of pt 2 (Administration) . . . . . . . . . . . . . . . . . . . . . . . . . 21
37 Omission of ss 9B and 10A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
38 Replacement of ss 11EB and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 21
12 When liability for tax arises. . . . . . . . . . . . . . . . . . . . . 21
39 Replacement of pt 4 hdg (Returns, assessments, and liability) . . 21
40 Omission of ss 15, 16, 17A20B, and 22 . . . . . . . . . . . . . . . . . . . 22
Page 2
Revenue and Other Legislation Amendment Bill 2009
Contents
41 Amendment of s 24 (Mortgagees) . . . . . . . . . . . . . . . . . . . . . . . . 22
42 Replacement of pts 4A and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Part 5 Grounds of objection or appeal
27 Restriction on grounds of objection . . . . . . . . . . . . . . 22
28 Restriction on grounds of appeal . . . . . . . . . . . . . . . . 23
43 Replacement of pt 7 hdg (Collection and recovery of tax) . . . . . . 23
44 Omission of ss 3233A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
45 Amendment of s 34 (Recovery of tax) . . . . . . . . . . . . . . . . . . . . . 23
46 Omission of ss 35 and 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
47 Amendment of s 37 (Tax to be a first charge on land) . . . . . . . . . 23
48 Omission of s 38 (Recovery of tax paid on behalf of another
person) ....................................... 24
49 Replacement of s 39 (Public officer of company) . . . . . . . . . . . . . 24
38 Notice that land no longer exempt . . . . . . . . . . . . . . . 24
39 Notice that person no longer entitled to deduction . . . 25
39A Notice of change of ownership of land . . . . . . . . . . . . 25
39B Notice of change of address for service . . . . . . . . . . . 26
39C Access to registers etc. . . . . . . . . . . . . . . . . . . . . . . . 26
39D Disclosure of information by official to lessee of land. 26
50 Omission of ss 43, 43A, and 44A to 59 . . . . . . . . . . . . . . . . . . . . 26
51 Amendment of s 61 (Regulation-making power) . . . . . . . . . . . . . 26
52 Insertion of new pt 9, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Division 5 Transitional provisions for Revenue and Other
Legislation Amendment Act 2009
67 Definitions for div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
68 Application of amended Act in relation to liabilities
etc. arising on or after commencement . . . . . . . . . . . 28
69 Application of previous provisions to particular
liabilities etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
70 Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
71 Delegations under previous s 4AA . . . . . . . . . . . . . . . 30
72 This Act as a revenue law for the Administration Act . 30
73 Application of Administration Act, s 38 . . . . . . . . . . . . 31
74 Second or subsequent offences . . . . . . . . . . . . . . . . . 31
75 Assessment notice . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
76 Application of previous s 44A . . . . . . . . . . . . . . . . . . . 32
77 Amendment of a regulation . . . . . . . . . . . . . . . . . . . . 32
Page 3
Revenue and Other Legislation Amendment Bill 2009
Contents
78 Amendment of rule . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Part 7 Amendment of Pay-roll Tax Act 1971
53 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
54 Amendment of s 1 (Short title) . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
55 Insertion of new s 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
6A Reference to periodic return period or return period . 33
56 Amendment of s 13LA (Particular avoidance arrangements
involving employment agents) . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
57 Amendment of s 18 (Meaning of calculation day) . . . . . . . . . . . . 33
58 Amendment of s 20 (Amount of periodic liability) . . . . . . . . . . . . . 34
59 Amendment of s 21 (Determination by commissioner of fixed
periodic deduction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
60 Amendment of s 24 (Meaning of calculation day) . . . . . . . . . . . . 34
61 Amendment of s 26 (Amount of periodic liability) . . . . . . . . . . . . . 34
62 Amendment of s 27 (Determination by commissioner of fixed
periodic deduction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
63 Amendment of s 29 (Definitions for sdiv 1). . . . . . . . . . . . . . . . . . 35
64 Amendment of s 33 (Definitions for sdiv 2). . . . . . . . . . . . . . . . . . 35
65 Amendment of s 37 (Definitions for sdiv 1). . . . . . . . . . . . . . . . . . 35
66 Amendment of s 41 (Definitions for sdiv 2). . . . . . . . . . . . . . . . . . 36
67 Amendment of s 59 (Periodic returns) . . . . . . . . . . . . . . . . . . . . . 36
68 Amendment of s 61 (Deemed lodgement of periodic
return--payment by electronic transfer of funds) . . . . . . . . . . . . . 36
69 Amendment of s 82 (Provision about assessments made by
commissioner--employer who is exempt from lodging periodic
returns) ........................................ 37
70 Omission of s 86 (Notification requirement--employers required
to work out fixed periodic deduction) . . . . . . . . . . . . . . . . . . . . . . 37
71 Insertion of new s 87A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
87A Notification requirement--employers authorised to
lodge periodic returns for periods other than
a month .......................... 37
72 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 38
73 Amendment to change spelling . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Part 8 Amendment of Taxation Administration Act 2001
74 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
75 Amendment of s 6 (Revenue laws). . . . . . . . . . . . . . . . . . . . . . . . 39
76 Amendment of s 13 (Default assessments) . . . . . . . . . . . . . . . . . 39
77 Amendment of s 14 (Making self assessment by lodging return). 39
Page 4
Revenue and Other Legislation Amendment Bill 2009
Contents
78 Insertion of new s 14A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
14A Making self assessment by lodging transaction
statement ............................. 40
79 Amendment of s 29 (Methods of payment) . . . . . . . . . . . . . . . . . 40
80 Insertion of new ss 29A and 29B . . . . . . . . . . . . . . . . . . . . . . . . . 40
29A Requirement for electronic payment. . . . . . . . . . . . . . 40
29B Application to withdraw electronic payment notice . . . 41
81 Amendment of s 30 (Time for payment of tax) . . . . . . . . . . . . . . . 42
82 Amendment of s 32 (Time for payment of other amounts) . . . . . . 43
83 Amendment of s 35 (Payments by tax agents). . . . . . . . . . . . . . . 43
84 Amendment of s 54 (Unpaid tax interest). . . . . . . . . . . . . . . . . . . 44
85 Amendment of s 58 (Liability for penalty tax) . . . . . . . . . . . . . . . . 45
86 Amendment of s 77 (Application of Judicial Review Act) . . . . . . . 46
87 Amendment of s 143 (Ways of giving document to
commissioner) ............................... 46
88 Insertion of new ss 143A and 143B . . . . . . . . . . . . . . . . . . . . . . . 46
143A Requirement for electronic communication . . . . . . . . 47
143B Application to withdraw electronic communication
notice ................................. 47
89 Amendment of s 144 (When document given to commissioner) . 49
90 Amendment of s 145 (When lodgement requirement complied
with) .......................................... 49
91 Insertion of new s 150A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
150A When information requirement complied with . . . . . . 49
92 Insertion of new ss 153A153C . . . . . . . . . . . . . . . . . . . . . . . . . . 49
153A Approved information system . . . . . . . . . . . . . . . . . . . 49
153B Commissioner may arrange for use of an approved
information system to make particular decisions . . . . 50
153C Commissioner may require payment of penalty . . . . . 50
93 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 51
Part 9 Consequential and minor amendments
94 Amendments in sch 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
95 Amendments in sch 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Schedule 1 References to Pay-roll Tax Act 1971 . . . . . . . . . . . . . . . . . . . . 53
Schedule 2 Consequential and minor amendments . . . . . . . . . . . . . . . . . 54
Body Corporate and Community Management Act 1997. . . . . . . 54
Building Units and Group Titles Act 1980. . . . . . . . . . . . . . . . . . . 54
Page 5
Revenue and Other Legislation Amendment Bill 2009
Contents
Charitable and Non-Profit Gaming Rule 1999 . . . . . . . . . . . . . . . 54
Land Tax Act 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Land Tax Regulation 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Pay-roll Tax Regulation 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Taxation Administration Regulation 2002 . . . . . . . . . . . . . . . . . . . 57
Valuation of Land Act 1944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Valuation of Land Regulation 2003 . . . . . . . . . . . . . . . . . . . . . . . 59
Page 6
2009
A Bill
for
An Act to amend the Consumer Credit Code, the Duties Act
2001, the First Home Owner Grant Act 2000, the Housing
(Freeholding of Land) Act 1957, the Land Tax Act 1915, the
Pay-roll Tax Act 1971 and the Taxation Administration Act 2001
for particular purposes, and to make consequential and minor
amendments of legislation as stated in schedules 1 and 2 for
purposes related to those particular purposes
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 Revenue and Other Legislation 4
Amendment Act 2009. 5
Clause 2 Commencement 6
The following provisions commence on 30 June 2009-- 7
(a) part 6; 8
(b) sections 75, 76, 84(1) to (3), 85, 90 and 91; 9
(c) section 95, and schedule 2, amendments of-- 10
(i) the Body Corporate and Community Management 11
Act 1997; and 12
(ii) the Building Units and Group Titles Act 1980; and 13
(iii) the Charitable and Non-Profit Gaming Rule 1999; 14
and 15
(iv) the Land Tax Act 1915; and 16
(v) the Land Tax Regulation 1999; and 17
(vi) the Valuation of Land Act 1944; and 18
(vii) the Valuation of Land Regulation 2003; 19
(d) section 95, and schedule 2, amendments 2 to 5, 7, and 9 20
to 11 of the Taxation Administration Regulation 2002. 21
Page 8
Revenue and Other Legislation Amendment Bill 2009
Part 2 Amendment of Consumer Credit Code
[s 3]
Part 2 Amendment of Consumer 1
Credit Code 2
Clause 3 Code amended 3
This part amends the Consumer Credit Code set out in the 4
appendix to the Consumer Credit (Queensland) Act 1994. 5
Clause 4 Omission of s 146D (Expiry of Part) 6
Section 146D-- 7
omit. 8
Part 3 Amendment of Duties Act 2001 9
Clause 5 Act amended 10
This part amends the Duties Act 2001. 11
Clause 6 Amendment of s 445 (Notice of registration) 12
(1) Section 445(2)(b) and (e), after `returns'-- 13
insert-- 14
`or transaction statements'. 15
(2) Section 445(2)-- 16
insert-- 17
`(ca) the dates for lodging transaction statements by the self 18
assessor and the dates for paying duty;'. 19
Clause 7 Amendment of s 447 (Restriction on assessment by 20
commissioner) 21
Section 447(1), after `returns'-- 22
Page 9
Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Duties Act 2001
[s 8]
insert-- 1
`or transaction statements'. 2
Clause 8 Amendment of s 452 (Notice of registration) 3
(1) Section 452(2)(b)and (e), after `returns'-- 4
insert-- 5
`or transaction statements'. 6
(2) Section 452(2)-- 7
insert-- 8
`(ca) the dates for lodging transaction statements by the self 9
assessor and the dates for paying duty;'. 10
Clause 9 Amendment of s 454 (Restriction on assessment by 11
commissioner) 12
Section 454(1), after `returns'-- 13
insert-- 14
`or transaction statements'. 15
Clause 10 Amendment of ch 12, pt 4 hdg (Returns and 16
reassessments by self assessors) 17
Chapter 12, part 4, heading, after `Returns'-- 18
insert-- 19
`, transaction statements'. 20
Clause 11 Amendment of s 455 (Lodging returns) 21
Section 455(1), `, must'-- 22
omit, insert-- 23
`must for return self assessments'. 24
Page 10
Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Duties Act 2001
[s 12]
Clause 12 Insertion of new s 455A 1
After section 455-- 2
insert-- 3
`455A Lodging transaction statements 4
`(1) A self assessor registered under part 2 or 3 must for a standard 5
self assessment-- 6
(a) lodge a transaction statement, and the documents 7
required to accompany the statement, for an instrument 8
or transaction as required by the notice of the self 9
assessor's registration; and 10
(b) stamp the instrument to which the transaction statement 11
relates by endorsing it in the way mentioned in 12
subsection (4)-- 13
(i) for a self assessor registered under part 2--not 14
later than when the duty, assessed interest and 15
penalty tax on the instrument are paid by the self 16
assessor to the commissioner; or 17
(ii) for a self assessor registered under part 3-- 18
(A) if the duty, assessed interest and penalty tax 19
on the instrument are received by the self 20
assessor--not later than when the duty, 21
assessed interest and penalty tax are paid by 22
the self assessor to the commissioner; or 23
(B) otherwise--within 1 day after the self 24
assessor becomes aware that the duty, 25
assessed interest and penalty tax on the 26
instrument have been paid to the 27
commissioner. 28
Maximum penalty--100 penalty units. 29
Note-- 30
For provisions about payments by self assessors who are tax agents 31
under the Administration Act, see section 35 of that Act. 32
`(2) For subsection (1)(a), if the self assessor is registered under 33
part 2, the self assessor must lodge the transaction statement 34
Page 11
Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Duties Act 2001
[s 13]
and documents by the date that is 30 days after the date 1
liability for duty for the instrument or transaction arises. 2
`(3) For subsection (1)(a), if the self assessor is registered under 3
part 3, the self assessor must lodge the transaction statement 4
and documents by the later of the following dates-- 5
(a) the date that is 30 days after the date liability for duty 6
for the instrument or transaction arises; 7
(b) the date that is 7 days after the self assessor receives, 8
under section 471E(1)(a), all instruments and other 9
documents relating to the instrument or transaction. 10
`(4) For subsection (1)(b)-- 11
(a) an instrument for which duty is imposed must be 12
endorsed with the following-- 13
(i) a reference to this Act's short title; 14
(ii) the self-assessor's client number; 15
(iii) the transaction number for the instrument; 16
(iv) the amounts of any duty, assessed interest and 17
penalty tax paid on the instrument; 18
(v) the date the endorsement is made; 19
(vi) the signature of the individual completing the 20
endorsement; 21
(vii) other matters stated in the self assessor's notice of 22
registration; and 23
(b) another instrument must be endorsed in the way stated 24
in the self assessor's notice of registration. 25
`(5) In this section-- 26
transaction number see section 455(5).'. 27
Clause 13 Amendment of s 470 (Cancellation of 28
registration--ceasing to carry on business) 29
(1) Section 470(3), `who'-- 30
Page 12
Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Duties Act 2001
[s 14]
omit, insert-- 1
`stating'. 2
(2) Section 470(4)-- 3
omit. 4
Clause 14 Amendment of s 471B (What is a relevant lodgement 5
requirement) 6
Section 471B(2), after `return'-- 7
insert-- 8
`or transaction statement'. 9
Clause 15 Amendment of s 471C (Application of pt 2) 10
Section 471C(1)(b), after `returns'-- 11
insert-- 12
`or transaction statements'. 13
Clause 16 Amendment of s 471E (Liable party must give 14
documents, and pay duty, to self assessor) 15
(1) Section 471E(1)(b), `pay'-- 16
omit, insert-- 17
`for a return self assessment--pay'. 18
(2) Section 471E(2)-- 19
omit, insert-- 20
`(2) For subsection (1), the date is-- 21
(a) for a return self assessment--the return date for 22
lodgement by the self assessor of a return, and any 23
document required to accompany the return, for the 24
instrument or transaction; or 25
Page 13
Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Duties Act 2001
[s 17]
(b) for a standard self assessment--the date that is 30 days 1
after the date liability for duty for the instrument or 2
transaction arises.'. 3
Clause 17 Amendment of s 471I (Application of pt 3) 4
Section 471I(1)(b), after `returns'-- 5
insert-- 6
`or transaction statements'. 7
Clause 18 Amendment of s 471J (Effect of engagement of self 8
assessor on relevant lodgement requirement) 9
(1) Section 471J(a) and (b)(i), after `return'-- 10
insert-- 11
`or transaction statement'. 12
(2) Section 471J(b)(ii), after `455'-- 13
insert-- 14
`, or lodges a transaction statement for the instrument or 15
transaction under section 455A'. 16
Clause 19 Amendment of s 480 (Offences about self assessments) 17
(1) Section 480, after `455'-- 18
insert-- 19
`or 455A'. 20
(2) Section 480(2), after `been'-- 21
insert-- 22
`paid to the commissioner or'. 23
Clause 20 Amendment of s 481 (Offence to endorse instrument 24
unless self assessor) 25
Section 481, after `455(1)(c)'-- 26
Page 14
Revenue and Other Legislation Amendment Bill 2009
Part 3 Amendment of Duties Act 2001
[s 21]
insert-- 1
`or 455A(1)(b)'. 2
Clause 21 Amendment of s 488 (Commissioner may require 3
payment of penalty) 4
(1) Section 488(1)(b) to (d)-- 5
renumber as section 488(1)(c) to (e). 6
(2) Section 488(1)-- 7
insert-- 8
`(b) a self assessor does not lodge a transaction statement in 9
contravention of section 455A(1)(a); or'. 10
(3) Section 488(1)(d), as renumbered, after `return'-- 11
insert-- 12
`or transaction statement'. 13
(4) Section 488(2)(a), `under the return'-- 14
omit, insert-- 15
`in relation to the return, transaction statement'. 16
Clause 22 Amendment of s 491 (When is an instrument properly 17
stamped) 18
Section 491(1), `492 or 455(1)(c)'-- 19
omit, insert-- 20
`455(1)(c), 455A(1)(b) or 492'. 21
Clause 23 Amendment of sch 6 (Dictionary) 22
Schedule 6-- 23
insert-- 24
`return self assessment see the Administration Act, schedule 25
2. 26
Page 15
Revenue and Other Legislation Amendment Bill 2009
Part 4 Amendment of First Home Owner Grant Act 2000
[s 24]
standard self assessment see the Administration Act, 1
schedule 2. 2
transaction statement means a form of transaction statement 3
approved under this Act for lodgement by a self assessor.'. 4
Part 4 Amendment of First Home 5
Owner Grant Act 2000 6
Clause 24 Act amended 7
This part amends the First Home Owner Grant Act 2000. 8
Clause 25 Insertion of new s 70A 9
After section 70-- 10
insert-- 11
`70A Commissioner may arrange for use of an approved 12
information system to make particular decisions 13
`(1) The commissioner may approve an information system for 14
this section. 15
`(2) The commissioner may arrange for the use of an approved 16
information system for any purposes for which the 17
commissioner may make a relevant decision under this Act. 18
`(3) A relevant decision made by the operation of an approved 19
information system under an arrangement made under 20
subsection (2) is taken to be a decision made by the 21
commissioner. 22
`(4) In this section-- 23
approved information system means an information system 24
approved by the commissioner under subsection (1). 25
electronic communication means-- 26
Page 16
Revenue and Other Legislation Amendment Bill 2009
Part 5 Amendment of Housing (Freeholding of Land) Act 1957
[s 26]
(a) a communication of information in the form of data, text 1
or images by guided or unguided electromagnetic 2
energy; or 3
(b) a communication of information in the form of sound by 4
guided or unguided electromagnetic energy, if the sound 5
is processed at its destination by an automated voice 6
recognition system. 7
information system means a system for generating, sending, 8
receiving, storing or otherwise processing electronic 9
communications. 10
relevant decision means a decision that does not involve the 11
exercise of the commissioner's discretion.'. 12
Part 5 Amendment of Housing 13
(Freeholding of Land) Act 1957 14
Clause 26 Act amended 15
This part amends the Housing (Freeholding of Land) Act 16
1957. 17
Clause 27 Replacement of s 4C (How conversion takes effect) 18
Section 4C-- 19
omit, insert-- 20
`4C How conversion takes effect 21
`(1) If the lessee of a residential lease accepts an offer to convert, 22
the Governor in Council must issue a deed of grant to the 23
lessee for the land contained in the lease. 24
`(2) On the registration of the deed of grant, the lease is cancelled. 25
`(3) The deed of grant issued under subsection (1) is issued subject 26
to all of the interests to which the lease was subject 27
Page 17
Revenue and Other Legislation Amendment Bill 2009
Part 5 Amendment of Housing (Freeholding of Land) Act 1957
[s 28]
immediately before its cancellation and in the same 1
priorities.'. 2
Clause 28 Amendment of s 5B (Acceptance and payment of 3
purchase price) 4
(1) Section 5B(5)-- 5
omit. 6
(2) Section 5B(6) to (8)-- 7
renumber as section 5B(5) to (7). 8
Clause 29 Amendment of s 6B (Cancellation of lease on registration 9
of transfer) 10
Section 6B(2) and (3)-- 11
omit, insert-- 12
`(2) On registration of the change of ownership (the converting 13
change of ownership), the Governor in Council must issue a 14
deed of grant for the land contained in the lease to the 15
transferee recorded under the converting change of ownership. 16
`(3) On the registration of the deed of grant, the lease is 17
cancelled.'. 18
Clause 30 Amendment of s 9A (Condition of unconverted lease) 19
Section 9A, after `division'-- 20
insert-- 21
`on the registration of a deed of grant for the land contained in 22
the lease'. 23
Clause 31 Amendment of s 9B (Notification about application of div 24
3 to unconverted leases to be kept with register) 25
(1) Section 9B(2), `file attached to the'-- 26
omit. 27
Page 18
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 32]
(2) Section 9B(3), `file'-- 1
omit, insert-- 2
`register'. 3
Clause 32 Amendment of s 10 (Disclosure requirement--contract 4
for sale of unconverted lease) 5
Section 10(2)(a)-- 6
omit, insert-- 7
`(a) under this Act, the lease will be cancelled on registration 8
of a deed of grant for the land contained in the lease;'. 9
Part 6 Amendment of Land Tax Act 10
1915 11
Clause 33 Act amended 12
This part and schedule 2 amend the Land Tax Act 1915. 13
Clause 34 Amendment and renumbering of s 3 (Definitions) 14
(1) Section 3, definitions assessment, commissioner, land tax, 15
notice, public notice, return and taxpayer-- 16
omit. 17
(2) Section 3-- 18
insert-- 19
`Administration Act means the Taxation Administration Act 20
2001. 21
amended Act, for part 9, division 5, see section 67. 22
amending Act, for part 9, division 5, see section 67. 23
assessment see the Administration Act, schedule 2. 24
Page 19
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 35]
commencement, for part 9, division 5, see section 67. 1
commissioner see the Administration Act, schedule 2. 2
land tax means land tax levied under section 8. 3
notice means written notice. 4
objection, for an assessment, see the Administration Act, 5
schedule 2. 6
penalty tax see the Administration Act, section 58(1). 7
post-commencement liability, for part 9, division 5, see 8
section 67. 9
pre-amended Act, for part 9, division 5, see section 67. 10
pre-commencement act or omission, for part 9, division 5, 11
see section 67. 12
pre-commencement liability, for part 9, division 5, see section 13
67. 14
previous, for part 9, division 5, see section 67. 15
tax see the Administration Act, schedule 2. 16
taxpayer see the Administration Act, schedule 2.'. 17
(3) Section 3-- 18
renumber as section 2. 19
Clause 35 Insertion of new s 3 20
After section 2, as renumbered-- 21
insert-- 22
`3 Relationship of Act with Administration Act 23
`(1) This Act does not contain all the provisions about land tax. 24
`(2) The Administration Act contains provisions dealing with, 25
among other things, each of the following-- 26
(a) assessments of tax; 27
(b) payments and refunds of tax; 28
Page 20
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 36]
(c) imposition of interest and penalty tax; 1
(d) objections and appeals against assessments of tax; 2
(e) record keeping obligations of taxpayers; 3
(f) investigative powers, offences, legal proceedings and 4
evidentiary matters; 5
(g) service of documents. 6
Note-- 7
Under the Administration Act, section 3, that Act and this Act must be 8
read together as if they together formed a single Act.'. 9
Clause 36 Omission of pt 2 (Administration) 10
Part 2-- 11
omit. 12
Clause 37 Omission of ss 9B and 10A 13
Sections 9B and 10A-- 14
omit. 15
Clause 38 Replacement of ss 11EB and 12 16
Sections 11EB and 12-- 17
omit, insert-- 18
`12 When liability for tax arises 19
`A liability for land tax arises for land owned at midnight on 20
30 June immediately preceding the financial year in and for 21
which the tax is levied.'. 22
Clause 39 Replacement of pt 4 hdg (Returns, assessments, and 23
liability) 24
Part 4, heading-- 25
omit, insert-- 26
Page 21
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 40]
`Part 4 Assessments and liability'. 1
Clause 40 Omission of ss 15, 16, 17A20B, and 22 2
Sections 15, 16, 17A to 20B, and 22-- 3
omit. 4
Clause 41 Amendment of s 24 (Mortgagees) 5
(1) Section 24, from `, and, if the mortgagee' to `taxation'-- 6
omit. 7
(2) Section 24-- 8
insert-- 9
`(2) The mortgagee must pay the land tax required to be paid by 10
the mortgagee under subsection (1). 11
Maximum penalty--20 penalty units.'. 12
Clause 42 Replacement of pts 4A and 5 13
Parts 4A and 5-- 14
omit, insert-- 15
`Part 5 Grounds of objection or appeal 16
`27 Restriction on grounds of objection 17
`Despite the Administration Act, section 64(1), an objection 18
against an assessment may not be made on the grounds that 19
the relevant unimproved value assigned to an area of land or 20
interest in land is excessive if the underlying value, or each 21
underlying value, is the value of the area or interest made or 22
caused to be made by the chief executive under the Valuation 23
of Land Act 1944. 24
Page 22
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 43]
`28 Restriction on grounds of appeal 1
`Despite the Administration Act, section 70(5), no right of 2
appeal against the commissioner's decision on an objection to 3
an assessment exists on the grounds that the relevant 4
unimproved value assigned to an area of land or interest in 5
land is excessive if the underlying value, or each underlying 6
value, is the value of the area or interest made or caused to be 7
made by the chief executive under the Valuation of Land Act 8
1944.'. 9
Clause 43 Replacement of pt 7 hdg (Collection and recovery of tax) 10
Part 7, heading-- 11
omit, insert-- 12
`Part 7 Recovery of tax and security 13
for payment of tax'. 14
Clause 44 Omission of ss 3233A 15
Sections 32 to 33A-- 16
omit. 17
Clause 45 Amendment of s 34 (Recovery of tax) 18
Section 34(1) to (5)-- 19
omit. 20
Clause 46 Omission of ss 35 and 36 21
Sections 35 and 36-- 22
omit. 23
Clause 47 Amendment of s 37 (Tax to be a first charge on land) 24
(1) Section 37(1A), `purchaser'-- 25
Page 23
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 48]
omit, insert-- 1
`owner, purchaser or mortgagee'. 2
(2) Section 37-- 3
insert-- 4
`(2A) If the commissioner registers the charge, the fees payable to 5
the registrar of titles for registering, and subsequently 6
releasing, the charge are payable by the land owner.'. 7
Clause 48 Omission of s 38 (Recovery of tax paid on behalf of 8
another person) 9
Section 38-- 10
omit. 11
Clause 49 Replacement of s 39 (Public officer of company) 12
Section 39-- 13
omit, insert-- 14
`38 Notice that land no longer exempt 15
`(1) This section applies if-- 16
(a) land was exempt from taxation under this Act as at 17
midnight on 30 June of a year; and 18
(b) the land is no longer exempt from taxation under this 19
Act as at midnight on 30 June of the following year (the 20
relevant day); and 21
(c) there has been no change in ownership of the land 22
during the intervening period. 23
`(2) The owner of the land must within 1 month after the relevant 24
day give the commissioner notice that the land is no longer 25
exempt from taxation under this Act as at midnight on the 26
relevant day. 27
Page 24
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 49]
`39 Notice that person no longer entitled to deduction 1
`(1) This section applies if-- 2
(a) a person was entitled to a deduction under this Act for 3
land as at midnight on 30 June of a year; and 4
(b) the person is no longer entitled to the deduction for the 5
land as at midnight on 30 June of the following year (the 6
relevant day); and 7
(c) there has been no change in ownership of the land 8
during the intervening period. 9
`(2) The person must within 1 month after the relevant day give 10
the commissioner notice that the person is no longer entitled 11
to the deduction for the land as at midnight on the relevant 12
day. 13
`39A Notice of change of ownership of land 14
`(1) A person must give the commissioner notice of becoming an 15
owner of land within 1 month after becoming the owner. 16
`(2) A person must give the commissioner notice of ceasing to be 17
an owner of land within 1 month after ceasing to be the 18
owner. 19
`(3) A person is not required to comply with subsection (1) or (2) 20
if-- 21
(a) a properly completed combined form, together with an 22
instrument of transfer for the land, is given to the 23
registrar of titles; and 24
(b) the instrument of transfer is registered by the registrar of 25
titles within 1 month after ownership of the land 26
changed. 27
`(4) In this section-- 28
combined form means a form that-- 29
(a) gives information required by this section and other 30
Acts about a change of ownership of land; and 31
(b) may be given to the registrar of titles. 32
Page 25
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 50]
`39B Notice of change of address for service 1
`(1) A taxpayer must give the commissioner notice of each change 2
of the taxpayer's address for service within 1 month after the 3
change. 4
`(2) In this section-- 5
address for service, for a taxpayer, means-- 6
(a) the taxpayer's address shown in the taxpayer's last 7
assessment notice; or 8
(b) if the taxpayer has given the commissioner 1 or more 9
notices under this section--the address stated in the last 10
notice given. 11
assessment notice see the Administration Act, section 26(1). 12
`39C Access to registers etc. 13
`The registrar of titles must, without charge, allow the 14
commissioner to have access to, and obtain copies of, 15
information contained in registers of the land registry. 16
`39D Disclosure of information by official to lessee of land 17
`Despite the Administration Act, s 111(1), an official under 18
that Act may give a lessee of land details of the land tax that 19
would be payable for the land if the land were the only land 20
owned by its owner.'. 21
Clause 50 Omission of ss 43, 43A, and 44A to 59 22
Sections 43, 43A, and 44A to 59-- 23
omit. 24
Clause 51 Amendment of s 61 (Regulation-making power) 25
(1) Section 61(2)(c)-- 26
omit. 27
Page 26
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 52]
(2) Section 61(2)(ca)-- 1
renumber as section 61(2)(c). 2
(3) Section 61(2)(e), from `the way' to `absentee, and'-- 3
omit. 4
Clause 52 Insertion of new pt 9, div 5 5
Part 9-- 6
insert-- 7
`Division 5 Transitional provisions for Revenue 8
and Other Legislation Amendment 9
Act 2009 10
`67 Definitions for div 5 11
`In this division-- 12
amended Act means this Act as amended by the amending 13
Act. 14
amending Act means the Revenue and Other Legislation 15
Amendment Act 2009. 16
commencement means commencement of this section. 17
post-commencement liability means a liability for land tax 18
arising on or after the commencement. 19
pre-amended Act means this Act as in force before the 20
commencement. 21
pre-commencement act or omission means an act or omission 22
done or omitted to be done for this Act before the 23
commencement. 24
pre-commencement liability means a liability for land tax 25
arising before the commencement. 26
previous, for a provision of this Act, means the provision as in 27
force before the commencement. 28
Page 27
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 52]
`68 Application of amended Act in relation to liabilities 1
etc. arising on or after commencement 2
`The amended Act applies in relation to-- 3
(a) a post-commencement liability; and 4
(b) an act or omission done or omitted to be done for this 5
Act on or after the commencement. 6
`69 Application of previous provisions to particular 7
liabilities etc. 8
`Subject to section 72, despite their amendment or repeal by 9
the amending Act, the previous provisions of this Act 10
continue to apply in relation to-- 11
(a) a pre-commencement liability; and 12
(b) a pre-commencement act or omission. 13
`70 Appeals 14
`(1) Subsection (2) applies if-- 15
(a) a taxpayer has appealed to the Land Court under 16
previous section 27 before the commencement against 17
an assessment for the taxpayer's land; and 18
(b) the appeal had started to be heard before the 19
commencement. 20
`(2) The Land Court may continue to hear and decide the appeal 21
under the pre-amended Act as if this Act had not been 22
amended by the amending Act. 23
`(3) Subsection (4) applies if-- 24
(a) a taxpayer has appealed to the Land Court under 25
previous section 27 before the commencement against a 26
decision of the commissioner under previous section 27
26E(1); and 28
(b) the appeal had not started to be heard before the 29
commencement. 30
Page 28
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 52]
`(4) On application made by the taxpayer, the Land Court may if it 1
considers it appropriate, transfer the appeal to a court that may 2
hear appeals, or a tribunal that may review decisions, under 3
the Administration Act, section 69. 4
`(5) If an appeal is transferred to a court or tribunal under 5
subsection (4), it is taken to be an appeal, or application for a 6
review of a decision, made under the Administration Act, 7
section 69. 8
`(6) Subsection (7) applies if-- 9
(a) a taxpayer could have objected to an assessment for the 10
taxpayer's land under previous section 26D before the 11
commencement, but had not made the objection; and 12
(b) the taxpayer has appealed to the Land Court under 13
previous section 27 before the commencement against 14
the assessment; and 15
(c) the appeal had not started to be heard before the 16
commencement. 17
`(7) The Land Court may, if it considers it appropriate, decide not 18
to hear the appeal and refer the matter to the commissioner 19
under the Administration Act to be dealt with as an objection 20
under part 6, division 1 of that Act as if it were a valid 21
objection under that division. 22
`(8) Subsection (9) applies if-- 23
(a) a taxpayer could have appealed to the Land Court under 24
previous section 27 before the commencement against a 25
decision of the commissioner under previous section 26
26E(1); and 27
(b) the taxpayer has not appealed before the 28
commencement. 29
`(9) The taxpayer may appeal against the decision to a court that 30
may hear appeals, or apply for a review of the decision to a 31
tribunal that may review decisions, under the Administration 32
Act, section 69 within the time allowed for the appeal under 33
previous section 26G(2) or 27A. 34
`(10) Subsection (11) applies if-- 35
Page 29
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 52]
(a) a taxpayer could have objected to an assessment for the 1
taxpayer's land under previous section 26D before the 2
commencement, but had not made the objection; and 3
(b) the taxpayer could have appealed to the Land Court 4
against the assessment under previous section 27 before 5
the commencement, but has not made the appeal. 6
`(11) The taxpayer's right of appeal to the Land Court against the 7
assessment under previous section 27 lapses. 8
`71 Delegations under previous s 4AA 9
`A delegation under previous section 4AA in force 10
immediately before the commencement continues in force. 11
`72 This Act as a revenue law for the Administration Act 12
`(1) This section provides for how the Administration Act applies 13
to this Act, in relation to particular liabilities, acts and 14
omissions, as a revenue law under the Administration Act. 15
Note-- 16
The Administration Act applies to this Act, as a revenue law, except to 17
the extent its application is limited or modified under this division. 18
`(2) The following provisions of the Administration Act do not 19
apply in relation to a pre-commencement liability-- 20
(a) part 3; 21
(b) sections 30 to 33, 35, 41 and 42; 22
(c) part 5; 23
(d) sections 124 and 125. 24
`(3) To remove doubt, it is declared that the Administration Act 25
applies in relation to an act or omission done or omitted to be 26
done on or after the commencement, even if the act or 27
omission relates to a pre-commencement liability. 28
`(4) However, the Administration Act, sections 124 and 125 do not 29
apply in relation to an act or omission mentioned in 30
Page 30
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 52]
subsection (3) if the act or omission relates to a 1
pre-commencement liability. 2
`(5) For applying the Administration Act, section 37, in relation to 3
a pre-commencement liability, the reference in that section to 4
a reassessment is taken to be an alteration of an assessment 5
under previous section 20. 6
`(6) If, under this section, a provision of the Administration Act 7
relating to a particular matter applies to this Act and this Act 8
contains provision about the same matter, this Act does not 9
apply to the matter. 10
`(7) Despite subsection (6), the commissioner may exercise the 11
commissioner's power under either previous section 43A, or 12
the Administration Act, section 50, in relation to a 13
pre-commencement liability until 30 September 2009. 14
`73 Application of Administration Act, s 38 15
`An amount relating to a post-commencement liability may be 16
applied under the Administration Act, section 38 as payment 17
for a pre-commencement liability. 18
`74 Second or subsequent offences 19
`(1) For applying the Administration Act, section 138 to this Act, 20
the reference in subsection (1)(b) of that section to a further 21
offence is a reference to an offence committed on or after the 22
commencement. 23
`(2) If the Administration Act, section 138(1)(a), applies for an 24
offence against a previous provision of this Act that is 25
repealed by the amending Act, the reference in subsection 26
(1)(b) of that section to a further offence against the provision 27
includes a reference to an offence against a provision of the 28
amended Act or the Administration Act that corresponds to 29
the previous provision. 30
Page 31
Revenue and Other Legislation Amendment Bill 2009
Part 6 Amendment of Land Tax Act 1915
[s 52]
`75 Assessment notice 1
`The reference to an assessment notice in the Administration 2
Act, section 132(1) is taken to include a notice of assessment 3
issued under the pre-amended Act. 4
`76 Application of previous s 44A 5
`(1) This section applies to-- 6
(a) a lease (the pre-existing lease) to which previous 7
section 44A applied immediately before the 8
commencement; and 9
(b) a lease that arises from-- 10
(i) a renewal under an option to renew contained in 11
the pre-existing lease; or 12
(ii) an assignment or transfer of the pre-existing lease. 13
`(2) Previous section 44A applies to the pre-existing lease and a 14
lease mentioned in subsection (1)(b) despite its repeal by the 15
amending Act, section 19. 16
`77 Amendment of a regulation 17
`The amendment of a regulation in the amending Act does not 18
affect the power of the Governor in Council to further amend 19
the regulation or to repeal it. 20
`78 Amendment of rule 21
`The amendment of the Charitable and Non-Profit Gaming 22
Rule 1999 in the amending Act does not affect the power of 23
the Minister of the department administering the rule to make 24
any further amendment of, or repeal, the rule.'. 25
Page 32
Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Pay-roll Tax Act 1971
[s 53]
Part 7 Amendment of Pay-roll Tax Act 1
1971 2
Clause 53 Act amended 3
This part and schedule 1 amend the Pay-roll Tax Act 1971. 4
Clause 54 Amendment of s 1 (Short title) 5
Section 1, `Pay-roll'-- 6
omit, insert-- 7
`Payroll'. 8
Clause 55 Insertion of new s 6A 9
After section 6-- 10
insert-- 11
`6A Reference to periodic return period or return period 12
`Despite section 59(1A), a reference in this Act, other than 13
section 59(1), to a periodic return period or return period in 14
relation to an employer is taken to include the last periodic 15
return period of a financial year for the employer.'. 16
Clause 56 Amendment of s 13LA (Particular avoidance 17
arrangements involving employment agents) 18
Section 13LA(6), definition return period, paragraph (a), after 19
`period'-- 20
insert-- 21
`or financial year'. 22
Clause 57 Amendment of s 18 (Meaning of calculation day) 23
Section 18, note-- 24
omit. 25
Page 33
Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Pay-roll Tax Act 1971
[s 58]
Clause 58 Amendment of s 20 (Amount of periodic liability) 1
Section 20-- 2
insert-- 3
`(2A) Subsection (1) does not apply for the last periodic return 4
period of a financial year for the employer.'. 5
Clause 59 Amendment of s 21 (Determination by commissioner of 6
fixed periodic deduction) 7
Section 21-- 8
insert-- 9
`(1A) Subsection (1) does not apply for the last periodic return 10
period of a financial year for the employer.'. 11
Clause 60 Amendment of s 24 (Meaning of calculation day) 12
Section 24, note-- 13
omit. 14
Clause 61 Amendment of s 26 (Amount of periodic liability) 15
Section 26-- 16
insert-- 17
`(2) Subsection (1) does not apply for the last periodic return 18
period of a financial year for the DGE.'. 19
Clause 62 Amendment of s 27 (Determination by commissioner of 20
fixed periodic deduction) 21
Section 27-- 22
insert-- 23
`(1A) Subsection (1) does not apply for the last periodic return 24
period of a financial year for the DGE.'. 25
Page 34
Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Pay-roll Tax Act 1971
[s 63]
Clause 63 Amendment of s 29 (Definitions for sdiv 1) 1
(1) Section 29(1), definition annual deduction, formula, `365'-- 2
omit, insert-- 3
`C'. 4
(2) Section 29(1), definition annual deduction-- 5
insert-- 6
`C means the number of days in the year.'. 7
Clause 64 Amendment of s 33 (Definitions for sdiv 2) 8
(1) Section 33, definition annual deduction, formula, `365'-- 9
omit, insert-- 10
`C'. 11
(2) Section 33, definition annual deduction-- 12
insert-- 13
`C means the number of days in the year.'. 14
Clause 65 Amendment of s 37 (Definitions for sdiv 1) 15
(1) Section 37, definition final deduction, formula, `365'-- 16
omit, insert-- 17
`C'. 18
(2) Section 37, definition final deduction-- 19
insert-- 20
`C means-- 21
(a) if the final period is within a financial year that includes 22
29 February--366; or 23
(b) otherwise--365.'. 24
Page 35
Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Pay-roll Tax Act 1971
[s 66]
Clause 66 Amendment of s 41 (Definitions for sdiv 2) 1
(1) Section 41, definition final deduction, formula, `365'-- 2
omit, insert-- 3
`C'. 4
(2) Section 41, definition final deduction-- 5
insert-- 6
`C means-- 7
(a) if the final period is within a financial year that includes 8
29 February--366; or 9
(b) otherwise--365.'. 10
Clause 67 Amendment of s 59 (Periodic returns) 11
Section 59-- 12
insert-- 13
`(1A) Subsection (1) does not apply for the last periodic return 14
period of a financial year for the employer.'. 15
Clause 68 Amendment of s 61 (Deemed lodgement of periodic 16
return--payment by electronic transfer of funds) 17
(1) Section 61(1)(a), after `29'-- 18
insert-- 19
`or 29A'. 20
(2) Section 61(1)-- 21
insert-- 22
`(c) using an approved information system, the employer 23
gives the commissioner a breakdown of the payment 24
between primary tax and assessed interest.'. 25
(3) Section 61-- 26
insert-- 27
Page 36
Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Pay-roll Tax Act 1971
[s 69]
`(5) In this section-- 1
primary tax see the Administration Act, schedule 2.'. 2
Clause 69 Amendment of s 82 (Provision about assessments made 3
by commissioner--employer who is exempt from lodging 4
periodic returns) 5
Section 82(5)(a), after `87'-- 6
insert-- 7
`or 87A'. 8
Clause 70 Omission of s 86 (Notification requirement--employers 9
required to work out fixed periodic deduction) 10
Section 86-- 11
omit. 12
Clause 71 Insertion of new s 87A 13
After section 87-- 14
insert-- 15
`87A Notification requirement--employers authorised to 16
lodge periodic returns for periods other than 17
a month 18
`(1) This section applies if-- 19
(a) the commissioner authorised an employer, under section 20
60(2), to lodge periodic returns for periods other than a 21
month during all or part of a financial year; and 22
(b) there has been a relevant wage change during a periodic 23
return period for the employer. 24
`(2) For subsection (1)(b), a relevant wage change happens during 25
a periodic return period for the employer if the employer's 26
current estimated wages is more than 30% more than the 27
employer's previous annual wages. 28
Page 37
Revenue and Other Legislation Amendment Bill 2009
Part 7 Amendment of Pay-roll Tax Act 1971
[s 72]
`(3) Within 28 days after the last day of the periodic return period, 1
the employer must give written notice to the commissioner 2
stating that a relevant wage change has happened during the 3
period for the employer. 4
Note-- 5
Failure to give the notice is an offence under the Administration Act, 6
section 120. 7
`(4) In this section-- 8
current estimated wages, of the employer, means the total 9
amount of taxable wages and interstate wages, or the total 10
amount of taxable wages, for the financial year estimated by 11
the employer at the end of the periodic return period. 12
previous annual wages, of the employer, means the total 13
amount of taxable wages and interstate wages, or the total 14
amount of taxable wages, paid or payable by the employer 15
during the previous financial year.'. 16
Clause 72 Amendment of schedule (Dictionary) 17
Schedule-- 18
insert-- 19
`approved information system see the Administration Act, 20
schedule 2.'. 21
Clause 73 Amendment to change spelling 22
The Act is amended by omitting `pay-roll' wherever it appears 23
and inserting `payroll'. 24
Page 38
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 74]
Part 8 Amendment of Taxation 1
Administration Act 2001 2
Clause 74 Act amended 3
This part amends the Taxation Administration Act 2001. 4
Clause 75 Amendment of s 6 (Revenue laws) 5
Section 6-- 6
insert-- 7
`(6) The Land Tax Act 1915 is a revenue law. 8
`(7) Subsection (6) is subject to the Land Tax Act 1915, part 9, 9
division 5.'. 10
Clause 76 Amendment of s 13 (Default assessments) 11
Section 13(1)(a)-- 12
omit, insert-- 13
`(a) for-- 14
(i) a self assessment--the assessment is not made; or 15
(ii) another assessment--the taxpayer does not give 16
information required to be given under an 17
information requirement or lodge a document 18
required to be lodged under a lodgement 19
requirement;'. 20
Clause 77 Amendment of s 14 (Making self assessment by lodging 21
return) 22
Section 14(a), `self'-- 23
omit, insert-- 24
`return self'. 25
Page 39
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 78]
Clause 78 Insertion of new s 14A 1
After section 14-- 2
insert-- 3
`14A Making self assessment by lodging transaction 4
statement 5
`The following provisions apply if, under a revenue law, a self 6
assessor lodges a transaction statement-- 7
(a) an assessment (a standard self assessment) is taken to 8
have been made for the amount of a taxpayer's liability 9
for tax stated in the statement; 10
(b) the assessment under paragraph (a) is taken to have been 11
made by the commissioner; 12
(c) the liability for tax for the assessment is the amount 13
stated in the statement for the liability; 14
(d) despite section 26(2), the statement is taken to be an 15
assessment notice for the assessment; 16
(e) the assessment notice is taken to have been given under 17
section 26 to the taxpayer for whom the assessment is 18
made.'. 19
Clause 79 Amendment of s 29 (Methods of payment) 20
Section 29-- 21
insert-- 22
`(2) This section applies subject to section 29A.'. 23
Clause 80 Insertion of new ss 29A and 29B 24
After section 29-- 25
insert-- 26
`29A Requirement for electronic payment 27
`(1) The commissioner may give a written notice (an electronic 28
payment notice) to a person requiring the person to pay any 29
Page 40
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 80]
amount, or a stated type of amount, payable by the person 1
under a tax law to the commissioner by-- 2
(a) any prescribed electronic way; or 3
(b) a stated prescribed electronic way. 4
`(2) Subject to subsection (3) and section 29B, a person given an 5
electronic payment notice must, when paying an amount 6
payable by the person under a tax law to the commissioner, 7
comply with the notice from the day that is 30 days after being 8
given the notice. 9
`(3) Subsection (2) does not apply if the person on a particular 10
occasion is unable to comply with the notice due to 11
circumstances beyond the person's control. 12
`(4) In this section-- 13
prescribed electronic way means an electronic way prescribed 14
under a regulation. 15
`29B Application to withdraw electronic payment notice 16
`(1) A person given an electronic payment notice may apply to the 17
commissioner to withdraw the notice. 18
`(2) The application must-- 19
(a) be made within 30 days after the person is given the 20
notice; and 21
(b) be in the approved form. 22
`(3) The application may be made on any of the following 23
grounds-- 24
(a) the standard of the technological infrastructure servicing 25
the area in which the person would ordinarily comply 26
with the notice makes it impracticable for the person to 27
comply with the notice; 28
(b) the number of payments the notice is likely to apply to 29
in a year is so small as not to justify the costs the person 30
would have to incur to install, or modify, an information 31
system to enable compliance with the notice; 32
Page 41
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 81]
(c) a ground prescribed under a regulation. 1
`(4) The commissioner must consider the application and either 2
grant, or refuse to grant, the application. 3
`(5) The person is not required to comply with the notice pending 4
the person being notified of the commissioner's decision on 5
the application under subsection (6) or (8). 6
`(6) If the commissioner decides to grant the application, the 7
commissioner must immediately give the person written 8
notice of the decision. 9
`(7) Subsections (8) to (10) apply if the commissioner decides to 10
refuse to grant the application. 11
`(8) The commissioner must immediately give the person a written 12
notice stating the following-- 13
(a) the decision; 14
(b) the reasons for the decision; 15
(c) that the person may appeal to the tribunal against the 16
decision within 14 days after being given the notice (the 17
appeal period); 18
(d) how the person may appeal to the tribunal. 19
`(9) The person may appeal to the tribunal against the decision 20
during the appeal period. 21
`(10) The person is not required to comply with the notice-- 22
(a) during the appeal period; and 23
(b) if the person appeals against the decision under 24
subsection (9)-- 25
(i) pending the appeal being decided; and 26
(ii) if the person is unsuccessful on the appeal--during 27
14 days immediately after the appeal is decided.'. 28
Clause 81 Amendment of s 30 (Time for payment of tax) 29
(1) Section 30(1)(a), after `for a'-- 30
Page 42
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 82]
insert-- 1
`return'. 2
(2) Section 30(1)(b) and (c)-- 3
renumber as section 30(1)(c) and (d). 4
(3) Section 30(1)-- 5
insert-- 6
`(b) for a standard self assessment--by the date that is 14 7
days after the date the transaction statement for the self 8
assessment is lodged; or'. 9
(4) Section 30(2), `(1)(c)'-- 10
omit, insert-- 11
`(1)(d)'. 12
Clause 82 Amendment of s 32 (Time for payment of other amounts) 13
Section 32(2)(a), `30(1)(b)'-- 14
omit, insert-- 15
`30(1)(c)'. 16
Clause 83 Amendment of s 35 (Payments by tax agents) 17
Section 35(a) and (b)-- 18
omit, insert-- 19
`(a) for a return self assessment-- 20
(i) when lodging the return for the liability; or 21
(ii) if the amount is received after the return for the self 22
assessment is lodged--immediately after receiving 23
the amount; or 24
(b) for a standard self assessment-- 25
(i) by the due date for the self assessment; or 26
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Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 84]
(ii) if the amount is received after the due date for the 1
self assessment--immediately after receiving the 2
amount.'. 3
Clause 84 Amendment of s 54 (Unpaid tax interest) 4
(1) Section 54(2), after `interest'-- 5
insert-- 6
`, other than late payment interest,'. 7
(2) Section 54-- 8
insert-- 9
`(2A) Late payment interest accrues at the prescribed rate on the 10
unpaid primary tax-- 11
(a) on the day of the week prescribed under a regulation 12
first happening after the start date; and 13
(b) weekly after the first accrual under paragraph (a).'. 14
(3) Section 54(4), `subsection (2)'-- 15
omit, insert-- 16
`subsections (2) and (2A)(a)'. 17
(4) Section 54(4)(a), after `for a'-- 18
insert-- 19
`return'. 20
(5) Section 54(4), after paragraph (a)-- 21
insert-- 22
`(aa) for a standard self assessment-- 23
(i) the due date for the self assessment; or 24
(ii) if the self assessor has not complied with one or 25
more lodgement requirements for the self 26
assessment--the date that is the same number of 27
days before the due date for the self assessment as 28
the number of days in the periods of 29
Page 44
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 85]
noncompliance with the lodgement requirements; 1
or'. 2
(6) Section 54(4)(b), after `return'-- 3
insert-- 4
`or transaction statement'. 5
(7) Section 54(4)(d), after `paragraph (a)'-- 6
insert-- 7
`or (aa)'. 8
(8) Section 54(5), `(4)(c)(ii)'-- 9
omit, insert-- 10
`(4)(aa)(ii) or (c)(ii)'. 11
Clause 85 Amendment of s 58 (Liability for penalty tax) 12
(1) Section 58(1)-- 13
omit, insert-- 14
`(1) A taxpayer is liable for an amount (penalty tax) if-- 15
(a) the commissioner makes a default assessment under 16
section 13(1)(a) or (b); or 17
(b) the commissioner makes a reassessment and the original 18
assessment was a default assessment under section 19
13(1)(a) or (b); or 20
(c) the primary tax assessed on a reassessment, other than 21
under a reassessment mentioned in paragraph (b), is 22
more than the primary tax assessed on the original 23
assessment or an earlier reassessment.'. 24
(2) Section 58(2)(c)-- 25
omit, insert-- 26
`(c) if subsection (1)(c) applies and the primary tax assessed 27
on the last reassessment is more than the primary tax 28
assessed on the original assessment--an amount equal 29
to 75% of the difference between the 2 amounts; 30
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Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 86]
`(d) if subsection (1)(c) applies and the primary tax assessed 1
on the last reassessment is less than the primary tax 2
assessed on the original assessment but more than the 3
primary tax assessed on an earlier reassessment--an 4
amount equal to 75% of the difference between the 5
primary tax assessed on the last reassessment and the 6
lowest primary tax assessed on an earlier reassessment.'. 7
(3) Section 58(4)-- 8
omit. 9
Clause 86 Amendment of s 77 (Application of Judicial Review Act) 10
Section 77-- 11
insert-- 12
`(d) the giving of an electronic payment notice under section 13
29A(1); or 14
(e) the giving of an electronic communication notice under 15
section 143A(1); or 16
(f) a decision, under section 29B, to refuse to grant an 17
application for the withdrawal of an electronic payment 18
notice; or 19
(g) a decision, under section 143B, to refuse to grant an 20
application for the withdrawal of an electronic 21
communication notice.'. 22
Clause 87 Amendment of s 143 (Ways of giving document to 23
commissioner) 24
Section143-- 25
insert-- 26
`(2) This section applies subject to section 143A.'. 27
Clause 88 Insertion of new ss 143A and 143B 28
After section 143-- 29
Page 46
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 88]
insert-- 1
`143A Requirement for electronic communication 2
`(1) The commissioner may give a written notice (an electronic 3
communication notice) to a person requiring the person, in 4
complying with a stated lodgement requirement, to give any 5
document or a stated type of document to the commissioner 6
by an electronic communication using an approved 7
information system. 8
`(2) Subject to subsection (3) and section 143B, a person given an 9
electronic communication notice must, in complying with a 10
lodgement requirement to which the notice relates, comply 11
with the notice from the day that is 30 days after being given 12
the notice. 13
`(3) Subsection (2) does not apply if the person on a particular 14
occasion is unable to comply with the notice due to 15
circumstances beyond the person's control. 16
`143B Application to withdraw electronic communication 17
notice 18
`(1) A person given an electronic communication notice may 19
apply to the commissioner to withdraw the notice. 20
`(2) The application must-- 21
(a) be made within 30 days after the person is given the 22
notice; and 23
(b) be in the approved form. 24
`(3) The application may be made on any of the following 25
grounds-- 26
(a) the standard of the technological infrastructure servicing 27
the area in which the person would ordinarily comply 28
with the notice makes it impracticable for the person to 29
comply with the notice; 30
(b) the number of times the person is likely to have to 31
comply with the lodgement requirement to which the 32
notice relates during a year is so small as not to justify 33
Page 47
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 88]
the costs the person would have to incur to install, or 1
modify, an information system to enable compliance 2
with the notice; 3
(c) a ground prescribed under a regulation. 4
`(4) The commissioner must consider the application and either 5
grant, or refuse to grant, the application. 6
`(5) The person is not required to comply with the notice pending 7
the person being notified of the commissioner's decision on 8
the application under subsection (6) or (8). 9
`(6) If the commissioner decides to grant the application, the 10
commissioner must immediately give the person written 11
notice of the decision. 12
`(7) Subsections (8) to (10) apply if the commissioner decides to 13
refuse to grant the application. 14
`(8) The commissioner must immediately give the person a written 15
notice stating the following-- 16
(a) the decision; 17
(b) the reasons for the decision; 18
(c) that the person may appeal to the tribunal against the 19
decision within 14 days after being given the notice (the 20
appeal period); 21
(d) how the person may appeal to the tribunal. 22
`(9) The person may appeal to the tribunal against the decision 23
during the appeal period. 24
`(10) The person is not required to comply with the notice-- 25
(a) during the appeal period; and 26
(b) if the person appeals against the decision under 27
subsection (9)-- 28
(i) pending the appeal being decided; and 29
(ii) if the person is unsuccessful on the appeal--during 30
14 days immediately after the appeal is decided.'. 31
Page 48
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 89]
Clause 89 Amendment of s 144 (When document given to 1
commissioner) 2
Section 144-- 3
insert-- 4
`(e) if it is given by an electronic communication to the 5
commissioner in compliance with an electronic 6
communication notice--the time the communication 7
enters an approved information system.'. 8
Clause 90 Amendment of s 145 (When lodgement requirement 9
complied with) 10
Section 145(a), after `have been lodged or given'-- 11
insert-- 12
`by the date for complying with the requirement'. 13
Clause 91 Insertion of new s 150A 14
After section 150-- 15
insert-- 16
`150A When information requirement complied with 17
`An information requirement is complied with only if the 18
information required to be given under the requirement has 19
been given by the date for complying with the requirement.'. 20
Clause 92 Insertion of new ss 153A153C 21
After section 153-- 22
insert-- 23
`153A Approved information system 24
`The commissioner may approve an information system for a 25
tax law. 26
Page 49
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 92]
`153B Commissioner may arrange for use of an approved 1
information system to make particular decisions 2
`(1) The commissioner may arrange for the use of an approved 3
information system for any purposes for which the 4
commissioner may make a relevant decision under a tax law. 5
`(2) A relevant decision made by the operation of an approved 6
information system under an arrangement made under 7
subsection (1) is taken to be a decision made by the 8
commissioner. 9
`(3) In this section-- 10
relevant decision means a decision that does not involve the 11
exercise of the commissioner's discretion. 12
`153C Commissioner may require payment of penalty 13
`(1) This section applies if a person-- 14
(a) does not comply with an electronic payment notice 15
under section 29A(2); or 16
(b) does not comply with an electronic communication 17
notice under section 143A(2). 18
`(2) The commissioner may, by written notice given to the person, 19
require the person to pay a penalty (the penalty amount) of 20
$100. 21
`(3) The notice must state the following-- 22
(a) the date for payment of the penalty amount, being a day 23
that is at least 30 days after the person receives the 24
notice; 25
(b) the reasons for the decision to require payment of the 26
penalty amount; 27
(c) that the person may appeal to the tribunal against the 28
decision within 14 days after being given the notice (the 29
appeal period); 30
(d) how the person may appeal to the tribunal. 31
Page 50
Revenue and Other Legislation Amendment Bill 2009
Part 8 Amendment of Taxation Administration Act 2001
[s 93]
`(4) To remove doubt, it is declared that a notice may be given 1
under subsection (2) each time a person does not comply with 2
an electronic payment notice or electronic communication 3
notice. 4
`(5) The commissioner may remit the whole or part of the penalty 5
amount. 6
`(6) The person may appeal to the tribunal against the decision 7
during the appeal period. 8
`(7) If the person appeals against the decision under subsection 9
(6), the person is not required to pay the penalty amount 10
pending the appeal being decided.'. 11
Clause 93 Amendment of sch 2 (Dictionary) 12
(1) Schedule 2, definition self assessment-- 13
omit. 14
(2) Schedule 2-- 15
insert-- 16
`approved information system means an information system 17
approved by the commissioner under section 153A. 18
due date, for a standard self assessment, means the date by 19
which tax under the self assessment must be paid under 20
section 30(1)(b). 21
electronic communication means-- 22
(a) a communication of information in the form of data, text 23
or images by guided or unguided electromagnetic 24
energy; or 25
(b) a communication of information in the form of sound by 26
guided or unguided electromagnetic energy, if the sound 27
is processed at its destination by an automated voice 28
recognition system. 29
electronic communication notice see section 143A(1). 30
electronic payment notice see section 29A(1). 31
Page 51
Revenue and Other Legislation Amendment Bill 2009
Part 9 Consequential and minor amendments
[s 94]
information system means a system for generating, sending, 1
receiving, storing or otherwise processing electronic 2
communications. 3
return self assessment see section 14(a). 4
self assessment means a return self assessment or standard 5
self assessment. 6
standard self assessment see section 14A(a). 7
transaction statement means a form of transaction statement 8
approved under a revenue law for a lodgement requirement. 9
tribunal means the Commercial and Consumer Tribunal 10
under the Commercial and Consumer Tribunal Act 2003.'. 11
(3) Schedule 2, definitions self assessor and tax agent, after 12
`return'-- 13
insert-- 14
`or transaction statement'. 15
Part 9 Consequential and minor 16
amendments 17
Clause 94 Amendments in sch 1 18
In each provision of an Act or regulation listed in schedule 1, 19
each reference to the Pay-roll Tax Act 1971 is amended by 20
omitting `Pay-roll' and inserting `Payroll'. 21
Clause 95 Amendments in sch 2 22
(1) Schedule 2 amends the legislation mentioned in it. 23
(2) However, subsection (1) does not apply in relation to a 24
particular Act if another provision of this Act states that the 25
schedule amends the particular Act. 26
Page 52
Revenue and Other Legislation Amendment Bill 2009
Schedule 1
Schedule 1 References to Pay-roll Tax Act 1
1971 2
sections 53 and 94 3
1 Taxation Administration Act 2001 4
· section 6(4) and (5) 5
2 Taxation Administration Regulation 2002 6
· section 3, definition pay-roll tax 7
· section 9(3)(a)(v) 8
3 Workers' Compensation and Rehabilitation Act 2003 9
· section 573(1)(a) and (2) 10
· schedule 6, definition superannuation contribution 11
4 Workplace Health and Safety Act 1995 12
· section 182F(4) 13
Page 53
Revenue and Other Legislation Amendment Bill 2009
Schedule 2
Schedule 2 Consequential and minor 1
amendments 2
sections 33 and 95 3
Body Corporate and Community Management Act 4
1997 5
1 Section 47(3)(c), `commissioner of land tax'-- 6
omit, insert-- 7
`Commissioner of State Revenue appointed under the Taxation 8
Administration Act 2001'. 9
Building Units and Group Titles Act 1980 10
1 Section 14, `commissioner of land tax'-- 11
omit, insert-- 12
`Commissioner of State Revenue appointed under the Taxation 13
Administration Act 2001'. 14
Charitable and Non-Profit Gaming Rule 1999 15
1 Section 17(1)(d), `commissioner of land tax'-- 16
omit, insert-- 17
`Commissioner of State Revenue appointed under the Taxation 18
Administration Act 2001'. 19
Page 54
Revenue and Other Legislation Amendment Bill 2009
Schedule 2
Land Tax Act 1915 1
1 Section 11B(1)(d)(i), after `;'-- 2
insert-- 3
`and'. 4
2 Section 11D(4)(a), after `;'-- 5
insert-- 6
`or'. 7
3 Section 13(1)(g)(i) to (vi), after `;'-- 8
insert-- 9
`or'. 10
4 Section 26C(2)(a), after `;'-- 11
insert-- 12
`and'. 13
Land Tax Regulation 1999 14
1 Part 2, part 3, division 1 and part 4-- 15
omit. 16
2 Section 20-- 17
omit. 18
Page 55
Revenue and Other Legislation Amendment Bill 2009
Schedule 2
3 Section 21(a), `issued using the CITEC Confirm 1
System'-- 2
omit, insert-- 3
`obtained from the website on the internet of an entity engaged by 4
the commissioner or chief executive for the purpose'. 5
4 Sections 23 to 25-- 6
omit. 7
5 Schedule, definitions address for service, attorney, BPAY 8
facility, certificate of title, combined form, court registrar, 9
deed of grant, joint owners return and non-resident-- 10
omit. 11
6 Schedule, definitions resident agent, of a non-resident 12
and resident agent, of a trustee-- 13
omit. 14
7 Schedule, definition rules, `Corporations Law'-- 15
omit, insert-- 16
`Corporations Act'. 17
Pay-roll Tax Regulation 1999 18
1 Section 1, `Pay-roll'-- 19
omit, insert-- 20
`Payroll'. 21
Page 56
Revenue and Other Legislation Amendment Bill 2009
Schedule 2
Taxation Administration Regulation 2002 1
1 Section 3-- 2
insert-- 3
`BPAY facility means a facility by that name offered by BPAY 4
Pty Limited ACN 079 137 518.'. 5
2 Section 3A(1)(c) to (g)-- 6
renumber as section 3A(1)(d) to (h). 7
3 Section 3A(1)-- 8
insert-- 9
`(c) land tax;'. 10
4 Section 3A(1)(d), as renumbered, `pay-roll tax or duty'-- 11
omit, insert-- 12
`duty, pay-roll tax or land tax'. 13
5 Section 3A(1)(h), as renumbered, after `2001'-- 14
insert-- 15
`or the Land Tax Act 1915'. 16
6 Section 3A(2), definition BPAY facility-- 17
omit. 18
7 Section 3A(2)-- 19
insert-- 20
`land tax means land tax levied under the Land Tax Act 1915, 21
section 8.'. 22
Page 57
Revenue and Other Legislation Amendment Bill 2009
Schedule 2
8 After section 3A-- 1
insert-- 2
`3B Electronic payment--Act, s 29A(4), definition prescribed 3
electronic way 4
`For the Act, section 29A(4), definition prescribed electronic 5
way, each of the following is an electronic way-- 6
(a) electronic funds transfer; 7
(b) direct debit; 8
(c) BPAY facility.'. 9
9 Section 6-- 10
omit, insert-- 11
`6 Unpaid tax interest--Act, s 54 12
`(1) For section 54(2) of the Act, the prescribed rate of unpaid tax 13
interest is an annual rate equal to the sum of the bank bill yield 14
rate, rounded to the nearest second decimal point, and 8%. 15
`(2) For section 54(2A)(a) of the Act, the day of the week is 16
Sunday.'. 17
10 Section 9(1)(c)-- 18
omit, insert-- 19
`(c) for part 4--the Commissioner of Territory Revenue 20
under the Taxation Administration Act 2007 (NT);'. 21
11 Schedule 1, part 4-- 22
insert-- 23
`Taxation Administration Act 2007'. 24
Page 58
Revenue and Other Legislation Amendment Bill 2009
Schedule 2
Valuation of Land Act 1944 1
1 Section 36(1), `commissioner of land tax, the'-- 2
omit. 3
2 Section 73(1)(e) and (2), `commissioner of land tax'-- 4
omit, insert-- 5
`Commissioner of State Revenue appointed under the Taxation 6
Administration Act 2001'. 7
3 Section 79, `commissioner of land tax under the Land Tax 8
Act 1915'-- 9
omit, insert-- 10
`Commissioner of State Revenue appointed under the Taxation 11
Administration Act 2001'. 12
Valuation of Land Regulation 2003 13
1 Section 7(2), `commissioner of land tax'-- 14
omit, insert-- 15
`Commissioner of State Revenue appointed under the Taxation 16
Administration Act 2001'. 17
© State of Queensland 2009
Page 59
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