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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
REVENUE LAWS
(RECIPROCAL POWERS)
AMENDMENT BILL 1998
Queensland
REVENUE LAWS (RECIPROCAL
POWERS) AMENDMENT BILL 1998
TABLE OF PROVISIONS
Section Page
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3 Amendment of s 2 (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
4 Amendment of s 8 (Power of the relevant principal Queensland
revenue officer to obtain information and evidence) . . . . . . . . . . . . . . . . . . 5
5 Amendment of s 9 (Power of a designated State revenue officer
to obtain information and evidence) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Amendment of s 10 (Offence not to comply with requirement
made under s 8 or 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Amendment of s 23 (Use of information obtained from other
sources not prejudiced) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1998
A BILL
FOR
An Act to amend the Revenue Laws (Reciprocal Powers) Act 1988
s1 4 s3
Revenue Laws (Reciprocal Powers) Amendment
The Parliament of Queensland enacts-- 1
title 2
Short
Clause 1. This Act may be cited as the Revenue Laws (Reciprocal Powers) 3
Amendment Act 1998. 4
amended 5
Act
Clause 2. This Act amends the Revenue Laws (Reciprocal Powers) Act 1988. 6
of s 2 (Interpretation) 7
Amendment
Clause 3.(1) Section 2(1), definition "officer", `Companies (Queensland) 8
Code'-- 9
omit, insert-- 10
`Corporations Law'. 11
(2) Section 2(1), definition "Queensland revenue law", 12
paragraph (d)-- 13
omit, insert-- 14
`(d) Fuel Subsidy Act 1997; 15
(e) another Act, prescribed under a regulation for this definition, that 16
provides for-- 17
(i) the levy of a tax, fee, duty or other impost; or 18
(ii) the payment of a subsidy in relation to goods.'. 19
(3) Section 2(2)(a), after `impost'-- 20
insert-- 21
`, or the payment of a subsidy in relation to goods,'. 22
s4 5 s5
Revenue Laws (Reciprocal Powers) Amendment
of s 8 (Power of the relevant principal Queensland 1
Amendment
revenue officer to obtain information and evidence) 2
Clause 4.(1) Section 8(1)(d)-- 3
omit, insert-- 4
`(d) inquiring into or deciding the liability, obligation or entitlement of 5
the person, or another person, under the recognised revenue law; 6
or'. 7
(2) Section 8(1)(e), `purposes of that law'-- 8
omit, insert-- 9
`purposes of the recognised revenue law'. 10
(3) Section 8(1)(e), `liability'-- 11
omit, insert-- 12
`liability, obligation or entitlement'. 13
of s 9 (Power of a designated State revenue officer to 14
Amendment
obtain information and evidence) 15
Clause 5.(1) Section 9(1)(d)-- 16
omit, insert-- 17
`(d) inquiring into or deciding the liability, obligation or entitlement of 18
the person, or another person, under the recognised revenue law; 19
or'. 20
(2) Section 9(1)(e), `purposes of that law'-- 21
omit, insert-- 22
`purposes of the recognised revenue law'. 23
(3) Section 9(1)(e), `liability'-- 24
omit, insert-- 25
`liability, obligation or entitlement'. 26
s6 6 s7
Revenue Laws (Reciprocal Powers) Amendment
of s 10 (Offence not to comply with requirement made 1
Amendment
under s 8 or 9) 2
Clause 6.(1) Section 10(5), `subsection (7)'-- 3
omit, insert-- 4
`subsections (7) and (8)'. 5
(2) Section 10-- 6
insert-- 7
`(8) A person is excused from complying with a requirement under 8
section 8 or 9 to give information or to answer a question if-- 9
(a) the requirement relates to a matter arising under a recognised 10
revenue law that provides for the payment of a subsidy in relation 11
to goods; and 12
(b) complying with the requirement might tend to incriminate the 13
person.'. 14
of s 23 (Use of information obtained from other sources 15
Amendment
not prejudiced) 16
Clause 7. Section 23, after `impost,'-- 17
insert-- 18
`or the payment of a subsidy in relation to goods,'. 19
20
© State of Queensland 1998
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