REVENUE LEGISLATION AMENDMENT ACT 2023 - As at 23 June 2023 - Act 18 of 2023

Table of Provisions

PART 1 - PRELIMINARY

• 1 Short title
• 2 Commencement

PART 2 - AMENDMENT OF DUTIES ACT 2001

• 3 Act amended
• 4 Insertion of new ch 4, pt 4AA
• 5 Amendment of ch 4, pt 5, hdg (Reassessments)
• 6 Omission of ch 4, pt 5, div 4, sdiv 1, hdg (Preliminary)
• 7 Amendment of s 246H (Acquirer must lodge AFAD statement)
• 8 Insertion of new ch 17, pt 28
• 9 Amendment of sch 6 (Dictionary)

PART 3 - AMENDMENT OF LAND TAX ACT 2010

• 10 Act amended
• 11 Amendment of s 32 (Rate of land tax generally)
• 12 Insertion of new pt 6A
• 13 Amendment of s 66 (Application of pt 8)
• 14 Amendment of s 76 (Application for land to be exempt land)
• 15 Insertion of new s 77A
• 16 Amendment of s 79 (Notice of change of address for service)
• 17 Insertion of new pt 9, div 2A
• 18 Insertion of new pt 10, div 9
• 19 Amendment of sch 4 (Dictionary)

PART 4 - AMENDMENT OF LAND TAX REGULATION 2021

• 20 Regulation amended
• 21 Insertion of new ss 2A and 2B

PART 5 - AMENDMENT OF PAYROLL TAX ACT 1971

• 22 Act amended
• 23 Amendment of s 10A (Discount for regional employers)
• 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 15, div 1 hdg
• 28 Amendment of s 147 (Retrospective application of particular provisions)
• 29 Replacement of s 148 (Transitional regulation-making power)
• 30 Amendment of schedule (Dictionary)

PART 6 - AMENDMENT OF TAXATION ADMINISTRATION ACT 2001

• 31 Act amended
• 32 Amendment of s 36 (Refunds made only under this division)
• 33 Insertion of new pt 13, div 12