Queensland Consolidated Acts

OFFSHORE BANKING UNITS AND REGIONAL HEADQUARTERS ACT 1993

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title
   2.      Commencement
   3.      Definitions
   3A.     Meaning of "RHQ activity"
   4.      Words and phrases used in Part 3 that have meaning in revenue law

   PART 2--ADMINISTRATION

   5.      Who may apply for licence
   6.      Application for licence
   7.      Basic criteria for licence
   8.      Minister must consider and decide application
   9.      Notice of issuing of licence
   10.     Register of licences
   11.     Duration of licence
   12.     Notice of change of circumstances
   13.     Surrender of licence
   14.     Cancellation of licence
   15.     Returns
   16.     Information may be required about entries

   PART 3--TAX CONCESSIONS

   17.     Debits tax concession
   18.     Land tax concession
   19.     Pay-roll tax concession
   20.     Stamp duty concessions
   21.     Operation of concessions and revenue laws

   PART 4--GENERAL

   22.     Recovery of unpaid taxes
   23.     Review of Act
   24.     Regulations
   25.     Expiry of this Act
           ENDNOTES
           1. Index to Endnotes
           2. Date to which amendments incorporated
           3. List of legislation
           4. List of annotations