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REVENUE LEGISLATION AMENDMENT ACT 2018 - As at 21 June 2018 - Act 12 of 2018

Table of Provisions

PART 1 - PRELIMINARY

  • 1 Short title
  • 2 Commencement

PART 2 - AMENDMENT OF DUTIES ACT 2001

  • 3 Act amended
  • 4 Amendment of s 244 (AFAD for transfer duty)
  • 5 Amendment of s 245 (AFAD for landholder duty)
  • 6 Amendment of s 246 (AFAD for corporate trustee duty)
  • 7 Amendment of s 383 (Rate of vehicle registration duty, other than for a special vehicle)
  • 8 Insertion of new ch 17, pt 24

PART 3 - AMENDMENT OF FIRST HOME OWNER GRANT ACT 2000

  • 9 Act amended
  • 10 Amendment of pt 3, div 6, hdg (Particular eligible transactions—1 July 2016 to 31 December 2017)
  • 11 Amendment of s 25D (Meaning of particular eligible transaction for div 6)

PART 4 - AMENDMENT OF LAND TAX ACT 2010

  • 12 Act amended
  • 13 Amendment of s 53 (Land used for primary production)
  • 14 Amendment of sch 1 (Rate of land tax—individuals other than absentees and trustees)
  • 15 Amendment of sch 2 (Rate of land tax—companies and trustees)
  • 16 Amendment of sch 3 (Rate of land tax—absentees)

PART 5 - AMENDMENT OF LAND TAX REGULATION 2010

  • 17 Regulation amended
  • 18 Insertion of new s 2A

PART 6 - AMENDMENT OF MINERAL RESOURCES ACT 1989

  • 19 Act amended
  • 20 Insertion of new ch 11, pt 3, div 8
  • 21 Amendment of s 822 (Application of ch 11, pt 3, divs 2 and 3 for royalty payable for period occurring before 1 July 2014)
  • 22 Insertion of new ch 15, pt 14

PART 7 - AMENDMENT OF PAYROLL TAX ACT 1971

  • 23 Act amended
  • 24 Amendment of s 27A (Rebate for periodic liability)
  • 25 Amendment of s 35A (Rebate for annual payroll tax amount)
  • 26 Amendment of s 43A (Rebate for final payroll tax amount)
  • 27 Insertion of new pt 13
  • 28 Amendment of schedule (Dictionary)

PART 8 - AMENDMENT OF PETROLEUM AND GAS (PRODUCTION AND SAFETY) ACT 2004

  • 29 Act amended
  • 30 Insertion of new ch 6, pt 2, div 5
  • 31 Amendment of s 988 (Application of assessment and royalty penalty provisions for petroleum royalty payable for period occurring before 1 July 2014)
  • 32 Insertion of new ch 15, pt 23

PART 9 - AMENDMENT OF TAXATION ADMINISTRATION ACT 2001

  • 33 Act amended
  • 34 Amendment of s 148 (Ways document given by commissioner)
  • 35 Amendment of s 149 (When document given by commissioner)

PART 10 - AMENDMENT OF TAXATION ADMINISTRATION REGULATION 2012

  • 36 Regulation amended
  • 37 Insertion of new ss 14 and 15

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