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
- 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
- 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)
- 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
- 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
- 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)
- 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
- 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