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Queensland
Community Ambulance Cover
Levy Repeal and Revenue and
Other Legislation Amendment
Bill 2011
Queensland
Community Ambulance Cover Levy
Repeal and Revenue and Other
Legislation Amendment Bill 2011
Contents
Page
Part 1 Preliminary
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Part 2 Matters relating to repeal of Community Ambulance Cover
Act 2003
Division 1 Preliminary
3 Definitions for pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
4 Words have meanings given by repealed Act . . . . . . . . . . . . . . . 16
Division 2 Savings and transitional provisions
Subdivision 1 General provisions
5 Acts Interpretation Act, s 20 not limited . . . . . . . . . . . . . . . . . . . . 16
6 Saving provision for pre-repeal matters . . . . . . . . . . . . . . . . . . . . 16
Subdivision 2 Levy liability and amount
7 No levy liability for purported levy amount for a non-assessable
period ....................................... 17
8 Statement of levy liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
9 Refund of purported levy amount for non-assessable period. . . . 18
10 Restriction on issue of replacement statement of levy liability . . . 18
11 End of entitlement to refund of levy . . . . . . . . . . . . . . . . . . . . . . . 19
12 Restriction on recovery of unauthorised amount by owner of
power card premises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
13 Restriction on recovery of unauthorised amount by on-supplier . 21
14 Limit of liability of Commissioner and State . . . . . . . . . . . . . . . . . 21
Subdivision 3 Administration agreements generally
15 Administration agreement continues . . . . . . . . . . . . . . . . . . . . . . 22
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
Bill 2011
Contents
Subdivision 4 Administration fees
16 Application of sdiv 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
17 Definition for sdiv 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
18 Base annual fee from July 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . 23
19 Levy statistics statement from October 2011 . . . . . . . . . . . . . . . . 23
20 Administration fee from October 2011 . . . . . . . . . . . . . . . . . . . . . 24
21 Electricity retailer may elect not to claim administration fee . . . . . 25
Subdivision 5 Other transitional provisions
22 Proceedings for a review by QCAT. . . . . . . . . . . . . . . . . . . . . . . . 25
23 Confidentiality. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Division 3 Other provisions--general
24 This Act as a revenue law for Administration Act . . . . . . . . . . . . . 26
Division 4 Other provisions--offences
25 Statement of levy liability must not be issued for non-assessable
period ....................................... 26
26 Owner not to recover purported levy amount for non-assessable
period ....................................... 26
27 On-supplier not to recover purported levy amount for
non-assessable period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Part 3 Amendment of Community Ambulance Cover Act 2003
28 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
29 Amendment of s 4 (Operation of Act) . . . . . . . . . . . . . . . . . . . . . . 27
30 Insertion of new s 17A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
17A Definition for div 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
31 Amendment of s 18 (Basis of imposition of levy) . . . . . . . . . . . . . 27
32 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 28
Part 4 Repeal of Community Ambulance Cover Act 2003
33 Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Part 5 Amendment of this Act
34 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
35 Amendment of long title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
36 Amendment of s 1 (Short title) . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Part 6 Consequential amendments for repeal of Community
Ambulance Cover Act 2003
Division 1 Amendment of Electricity Act 1994
Subdivision 1 Preliminary
37 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
Bill 2011
Contents
Subdivision 2 Amendments commencing 1 July 2011
38 Amendment of s 55DA (Additional condition about community
services agreement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
39 Omission of ss 55F and 61A . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
40 Insertion of new ch 14, pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Part 11 Transitional provision for repeal of Community
Ambulance Cover Act 2003
331 Continuation of relevant former provisions for retail
authority and special approval . . . . . . . . . . . . . . . . . . 30
41 Amendment of sch 5 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 31
Subdivision 3 Amendments commencing 2 July 2011
42 Amendment of s 328 (Continuation of relevant former provisions
for retail authority and special approval). . . . . . . . . . . . . . . . . . . . 31
Division 2 Amendment of Energy and Water Ombudsman Act 2006
Subdivision 1 Preliminary
43 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Subdivision 2 Amendments commencing 1 July 2011
44 Amendment of s 11 (Functions) . . . . . . . . . . . . . . . . . . . . . . . . . . 31
45 Omission of s 13 (Exclusion of disputes relating to community
ambulance cover levy) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
46 Amendment of s 19 (Restrictions on disputes relating to energy
entities that can be referred). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
47 Amendment of s 22 (Refusal to investigate dispute referral) . . . . 32
48 Amendment of s 23 (Notice of referral not properly made or of
refusal to investigate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
49 Insertion of new pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Part 11 Transitional provision for repeal of Community
Ambulance Cover Act 2003
102 Continuation of former provisions for functions of
energy and water ombudsman . . . . . . . . . . . . . . . . . . 33
Subdivision 3 Amendments commencing 2 July 2011
50 Amendment of s 102 (Continuation of former provisions for
functions of energy and water ombudsman) . . . . . . . . . . . . . . . . 33
Division 3 Amendment of Taxation Administration Act 2001
Subdivision 1 Preliminary
51 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Subdivision 2 Amendments commencing 1 July 2011
52 Amendment of s 6 (Revenue laws). . . . . . . . . . . . . . . . . . . . . . . . 34
53 Insertion of new pt 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
Bill 2011
Contents
Part 17 Savings, transitional and related provisions for
repeal of Community Ambulance Cover Act
2003
170 Definitions for pt 17. . . . . . . . . . . . . . . . . . . . . . . . . . . 35
171 Repealed Act continues as revenue law. . . . . . . . . . . 35
172 Community Ambulance Cover Levy Repeal Act is
revenue law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
173 Delegations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
174 Confidential information . . . . . . . . . . . . . . . . . . . . . . . 36
Subdivision 3 Amendments commencing 2 July 2011
54 Amendment of s 171 (Repealed Act continues as revenue law) . 36
55 Amendment of s 172 (Community Ambulance Cover Levy
Repeal Act is revenue law) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
56 Amendment of s 173 (Delegations) . . . . . . . . . . . . . . . . . . . . . . . 37
Part 7 Amendment of Duties Act 2001
Division 1 Preliminary
57 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Division 2 Amendments commencing 1 July 2011
58 Amendment of s 30 (Aggregation of dutiable transactions) . . . . . 37
59 Amendment of s 49 (Application of pt 8) . . . . . . . . . . . . . . . . . . . 37
61 Amendment of s 69 (What is a listed unit trust) . . . . . . . . . . . . . . 38
62 Amendment of s 82 (Deduction--transfer duty for majority trust
acquisition) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
63 Amendment of ch 3, hdg (Land rich duty and corporate trustee
duty) ....................................... 38
64 Amendment of ch 3, pt 1, hdg (Land rich duty) . . . . . . . . . . . . . . 38
65 Replacement of s 157 (Imposition of land rich duty) . . . . . . . . . . 39
157 Imposition of landholder duty . . . . . . . . . . . . . . . . . . . 39
66 Amendment of ch 3, pt 1, div 2, hdg (Some basic concepts for
land rich duty). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
67 Amendment of ch 3, pt 1, div 2, sdiv 1, hdg (Some basic
concepts about acquiring interests in corporations) . . . . . . . . . . . 39
68 Replacement of s 158 (What is a relevant acquisition) . . . . . . . . 40
158 What is a relevant acquisition. . . . . . . . . . . . . . . . . . . 40
69 Replacement of s 159 (What are interests and majority interests
in a corporation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
159 What are interests and significant interests in a
landholder .......................... 41
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
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70 Replacement of s 160 (Interest in corporation is percentage of
distributable property on winding up) . . . . . . . . . . . . . . . . . . . . . . 41
160 Interest in landholder is percentage of distributable
property on winding up of a corporation or
termination of a listed unit trust . . . . . . . . . . . . . . . . . 41
71 Amendment of s 161 (Entitlement on distribution of corporation's
property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
72 Insertion of new ss 161A and 161B . . . . . . . . . . . . . . . . . . . . . . . 42
161A Entitlement on distribution of listed unit trust's
property ........................... 42
161B Matters about applying ss 161 and 161A . . . . . . . . . . 43
73 Amendment of s 162 (Acquiring an interest in a corporation) . . . 44
74 Replacement of s 163 (When is an interest in a corporation
acquired) ................................... 44
163 When is an interest acquired . . . . . . . . . . . . . . . . . . . 44
75 Amendment of s 164 (Who is a related person). . . . . . . . . . . . . . 45
76 Replacement of ch 3, pt 1, div 2, sdiv 2, hdg (Some basic
concepts about land rich corporations, subsidiaries and their
land-holdings and property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
77 Replacement of s 165 (What is a land rich corporation) . . . . . . . 46
165 What is a landholder. . . . . . . . . . . . . . . . . . . . . . . . . . 46
165A What is a private landholder and public landholder . . 46
78 Replacement of s 166 (What is a subsidiary of a corporation). . . 47
166 What is a subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . 47
79 Amendment of s 167 (What are a corporation's land-holdings) . . 48
80 Replacement of s 168 (What is a corporation's property) . . . . . . 49
168 What is an entity's property . . . . . . . . . . . . . . . . . . . . 50
81 Omission of s 169 (Application of sdiv 3) . . . . . . . . . . . . . . . . . . . 50
82 Amendment of s 170 (Value of co-owned land-holdings) . . . . . . . 50
83 Amendment of s 171 (Value of land-holdings in uncompleted
agreement for transfer included). . . . . . . . . . . . . . . . . . . . . . . . . . 51
84 Omission of s 172 (Value of particular property disregarded) . . . 51
85 Amendment of s 173 (Value of land-holdings and
property--business property disregarded). . . . . . . . . . . . . . . . . . 51
86 Amendment of ch 3, pt 1, div 3, hdg (Liability for land rich duty) . 51
87 Amendment of s 174 (When liability for land rich duty arises) . . . 52
88 Amendment of s 175 (Who is liable to pay land rich duty) . . . . . . 52
89 Omission of s 176 (Rate of land rich duty) . . . . . . . . . . . . . . . . . . 52
90 Amendment of s 177 (Land rich duty statement) . . . . . . . . . . . . . 52
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
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91 Amendment of s 178 (Effect of lodging land rich duty statement
by acquirer or related person) . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
92 Replacement of ch 3, pt 1, div 4, hdg (Dutiable value of relevant
acquisitions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Division 4 Working out landholder duty for relevant
acquisitions
Subdivision 1 Private landholders
178A Rate of landholder duty . . . . . . . . . . . . . . . . . . . . . . . 53
93 Amendment of s 179 (Working out dutiable value of relevant
acquisition) ................................. 53
94 Insertion of new ch 3, pt 1, div 4, sdiv 2 and sdiv 3, hdg . . . . . . . 55
Subdivision 2 Public landholders
179A Landholder duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
179B Dutiable value of dutiable transaction for s 179A . . . . 55
95 Amendment of s 180 (Aggregation of particular relevant
acquisitions) ............................... 56
96 Omission of s 181 (Unencumbered value of Queensland
land-holdings of land rich corporation) . . . . . . . . . . . . . . . . . . . . . 56
97 Amendment of s 182 (Unencumbered value of land-holdings of
subsidiary of land rich corporation) . . . . . . . . . . . . . . . . . . . . . . . 57
98 Amendment of s 183 (Land transferred for shares to be
disregarded) .............................. 58
99 Replacement of s 184 (Value of co-owned land-holdings) . . . . . . 59
184 Value of co-owned land-holdings . . . . . . . . . . . . . . . . 59
100 Amendment of s 185 (Deduction--corporate trustee duty) . . . . . 59
101 Amendment of s 186 (Deduction--transfer duty for particular
trusts) ...................................... 60
102 Amendment of s 187 (Deduction--transfer duty for marketable
securities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
103 Amendment of s 188 (Deduction--mortgage duty) . . . . . . . . . . . 60
104 Amendment of s 189 (Exemption--particular share issues) . . . . 61
105 Amendment of s 190 (Exemption--security interests) . . . . . . . . . 62
106 Amendment of s 191 (Exemption--change of trustee) . . . . . . . . 62
107 Amendment of s 192 (Exemption--acquisition by liquidator) . . . . 62
108 Amendment of s 193 (Exemption--compromise or
arrangements) .............................. 63
109 Amendment of s 193A (Exemption--restructure of stapled
entities) .................................... 63
110 Amendment of s 194 (Exemption--if transfer duty not imposed) . 63
111 Amendment of s 194A (Exemption--marketable securities) . . . . 64
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
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112 Amendment of s 195 (Exemption--no liability for transfer duty
on acquisition in other way) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
113 Amendment of s 196 (Interests acquired under exempt
acquisitions disregarded for particular purposes). . . . . . . . . . . . . 64
114 Amendment of ch 3, pt 1, div 6, hdg (Reassessments for land
rich duty) ................................... 64
115 Amendment of s 197 (When commissioner must make
reassessment) .............................. 65
116 Amendment of s 198 (Charge over land for unpaid land rich
duty) ...................................... 65
117 Amendment of s 200 (Commissioner may apply to Supreme
Court for order to sell) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
118 Amendment of s 201 (When court must order sale of land). . . . . 66
119 Amendment of s 202 (Application of proceeds of sale) . . . . . . . . 66
120 Amendment of s 204 (Corporation or subsidiary may recover
proceeds of sale as debt) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
121 Amendment of s 209 (What is a corporate trustee) . . . . . . . . . . . 67
122 Amendment of s 407 (Group property for intra-group transfer or
property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
123 Amendment of s 409 (Exemption--land rich duty) . . . . . . . . . . . . 67
124 Amendment of s 412 (Reassessment--exemption for
intra-group transfers of property, trustees and land rich duty) . . . 67
125 Amendment of s 498 (Special provisions for working out value
of particular shares) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
126 Insertion of new ch 17, pt 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Part 15 Transitional provisions for Community
Ambulance Cover Levy Repeal and Revenue
and Other Legislation Amendment Act 2011
622 Definition for pt 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
623 Particular references to landholder duty, majority
interests and relevant acquisitions . . . . . . . . . . . . . . . 69
624 Relevant acquisitions made in a land rich corporation
before 1 July 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
625 Interests acquired before 1 July 2011 included for
s 158 .............................. 70
626 Particular interests taken to be excluded interests for
s 179 ............................. 70
627 Application of s 412 . . . . . . . . . . . . . . . . . . . . . . . . . . 70
127 Amendment of sch 3 (Rates of duty on dutiable transactions and
relevant acquisitions for land rich and corporate trustee duty) . . . 71
128 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 71
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
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Division 3 Amendments commencing 1 August 2011
129 Amendment of ch 2, pt 9 hdg and pt 9, div 2 hdg. . . . . . . . . . . . . 72
130 Amendment of s 85 (Purpose of pt 9) . . . . . . . . . . . . . . . . . . . . . 73
131 Replacement of s 86 (What is a home and a first home) . . . . . . . 73
86 What is a first home generally . . . . . . . . . . . . . . . . . . 73
132 Amendment of s 86B (What is a first home for a residence to be
constructed on vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
133 Amendment of ch 2, pt 9, div 3 hdg . . . . . . . . . . . . . . . . . . . . . . . 74
134 Omission of s 91 (Concession--home) . . . . . . . . . . . . . . . . . . . . 74
135 Amendment of s 92 (Concession--first home). . . . . . . . . . . . . . . 74
136 Amendment of s 93 (Concession--mixed and multiple claims for
individuals--residential land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
137 Amendment of s 94 (Concession--mixed and multiple claims for
trustees--residential land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
138 Amendment of ch 2, pt 14, div 1 hdg . . . . . . . . . . . . . . . . . . . . . . 76
139 Amendment of s 153 (Reassessment--disposal after occupation
date for residence) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
140 Amendment of s 154 (Reassessment--noncompliance with
occupancy requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
141 Amendment of s 155 (When transferees, lessees and vested
persons for land must give notice for reassessment) . . . . . . . . . . 78
142 Replacement of s 272 (What is a home and first home for div 2). 78
272 What is a home for div 2. . . . . . . . . . . . . . . . . . . . . . . 78
272A What is a first home for div 2 . . . . . . . . . . . . . . . . . . . 78
143 Insertion of new ch 17, pt 15, div 1 hdg . . . . . . . . . . . . . . . . . . . . 79
144 Insertion of new ch 17, pt 15, div 2. . . . . . . . . . . . . . . . . . . . . . . . 79
Division 2 Savings provision for repeal
628 Pre-amended home concession provisions continue
to apply for particular transactions . . . . . . . . . . . . . . . 79
145 Replacement of sch 3 (Rates of duty on dutiable transactions
and relevant acquisitions for land rich and corporate trustee
duty) ......................................... 80
Schedule 3 Rates of duty on dutiable transactions and
relevant acquisitions for landholder and
corporate trustee duty
146 Replacement of schs 4A and 4B . . . . . . . . . . . . . . . . . . . . . . . . . 81
Schedule 4A Amount of concession for transfer duty--first
home--residential land
Schedule 4B Amount of concession for transfer duty--first
home--vacant land
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147 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 84
Part 8 Amendment of Geothermal Energy Act 2010
148 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
149 Amendment of s 527 (Insertion of new pt 19, div 13, sdiv 3) . . . . 85
Part 9 Amendment of Land Tax Act 2010
150 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
151 Amendment of s 16 (Taxable value) . . . . . . . . . . . . . . . . . . . . . . . 86
152 Insertion of new s 18A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
18A Capped value of taxable land for 2011-12 financial
year ............................. 86
153 Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 87
Part 10 Amendment of Mineral Resources Act 1989
Division 1 Preliminary
154 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
Division 2 Amendments commencing on assent
155 Amendment of s 318AO (Application of div 2) . . . . . . . . . . . . . . . 87
156 Amendment of pt 7AA, div 2, sdiv 3, hdg . . . . . . . . . . . . . . . . . . . 88
157 Amendment of s 318AQ (Requirement for separate applications
relating to authority to prospect and petroleum lease not held by
same person) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
158 Amendment of s 318AR (Requirement for separate application
for other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
159 Amendment of s 318BO (Application of div 3) . . . . . . . . . . . . . . . 89
160 Amendment of s 318BQ (Requirement for separate applications
relating to petroleum lease and authority to prospect not held by
same person) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
161 Amendment of s 318BR (Requirement for separate application
for other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
162 Amendment of s 318BW (Application of div 5) . . . . . . . . . . . . . . . 91
163 Amendment of s 318BY (Requirement for separate application
for other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
164 Amendment of s 318CC (Application of div 6) . . . . . . . . . . . . . . . 92
165 Amendment of s 318CE (Requirement for separate application
for other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
166 Renumbering of s 783 (Date of effect of amended s 381A) . . . . . 92
167 Insertion of new pt 19, div 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Division 15 Transitional provision for Community
Ambulance Cover Levy Repeal and Revenue
and Other Legislation Amendment Act 2011
Page 9
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
Bill 2011
Contents
787 Particular applications taken to be properly made . . . 93
Division 3 Amendments commencing 1 July 2011
168 Amendment of s 96 (Assignment or mortgage of mining claim). . 93
169 Amendment of s 107 (Surrender of mining claim) . . . . . . . . . . . . 94
170 Amendment of s 300 (Assignment, mortgage or sublease of
mining lease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
171 Amendment of s 309 (Surrender of mining lease) . . . . . . . . . . . . 95
172 Insertion of new pt 9, div 1 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . 95
173 Amendment of s 325 (Royalty return and payment upon
assignment or surrender of mining claim or mining lease) . . . . . . 95
174 Insertion of new pt 9, div 2 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . 96
175 Insertion of new pt 9, div 3 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . 96
176 Omission of s 334 (Confidentiality of information) . . . . . . . . . . . . 96
177 Renumbering of s 335 (Furnishing false particulars etc.). . . . . . . 96
178 Insertion of new pt 9, div 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Division 4 Confidentiality
334A Definitions for div 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
334B Disclosure of confidential information. . . . . . . . . . . . . 97
334C Other obligations about disclosure and use of
confidential information . . . . . . . . . . . . . . . . . . . . . . . 99
334D Refusal of disclosure of particular information . . . . . . 100
179 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 100
Part 11 Amendment of Payroll Tax Act 1971
180 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
181 Amendment of s 27A (Rebate for periodic liability) . . . . . . . . . . . 100
182 Amendment of s 35A (Rebate for annual payroll tax amount) . . . 101
183 Amendment of s 43A (Rebate for final payroll tax amount) . . . . . 101
184 Amendment of s 49A (Definitions for div 6A) . . . . . . . . . . . . . . . . 101
Part 12 Amendment of Petroleum and Gas (Production and Safety)
Act 2004
Division 1 Preliminary
185 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
Division 2 Amendments commencing on assent
186 Amendment of s 110 (Petroleum pipeline and water pipeline
construction and operation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
187 Amendment of ch 3, pt 2, div 1, sdiv 3, hdg . . . . . . . . . . . . . . . . . 103
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment
Bill 2011
Contents
188 Amendment of s 307 (Requirement for separate applications
relating to exploration tenement and mining lease not held by
same person) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
189 Amendment of s 308 (Requirement for separate application for
other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
190 Amendment of s 335 (Requirement for separate applications
relating to exploration tenement and mining lease not held by
same person) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104
191 Amendment of s 336 (Requirement for separate application for
other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
192 Amendment of s 346 (Requirement for separate application for
other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
193 Amendment of s 354 (Requirement for separate application for
other land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
194 Insertion of new ch 15, pt 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106
Part 12 Transitional provision for Community
Ambulance Cover Levy Repeal and Revenue
and Other Legislation Amendment Act 2011
956 Particular applications taken to be properly made . . . 106
Division 3 Amendments commencing 1 July 2011
195 Replacement of ss 617A-617C . . . . . . . . . . . . . . . . . . . . . . . . . . 107
617A Definitions for pt 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
617B Disclosure of confidential information. . . . . . . . . . . . . 108
617C Other obligations about disclosure and use of
confidential information . . . . . . . . . . . . . . . . . . . . . . . 109
617D Refusal of disclosure of particular information . . . . . . 110
196 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 111
Page 11
2011
A Bill
for
An Act to amend and repeal the Community Ambulance Cover
Act 2003, to amend this Act, to make consequential
amendments of the Electricity Act 1994, the Energy and Water
Ombudsman Act 2006 and the Taxation Administration Act
2001, and to amend the Duties Act 2001, the Geothermal
Energy Act 2010, the Land Tax Act 2010, the Mineral Resources
Act 1989, the Payroll Tax Act 1971, and the Petroleum and Gas
(Production and Safety) Act 2004 for particular purposes
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 1 Preliminary
[s 1]
The Parliament of Queensland enacts-- 1
Part 1 Preliminary 2
Clause 1 Short title 3
This Act may be cited as the Community Ambulance Cover 4
Levy Repeal and Revenue and Other Legislation Amendment 5
Act 2011. 6
Clause 2 Commencement 7
(1) Part 9 commences on 30 June 2011. 8
(2) The following provisions commence on 1 July 2011-- 9
(a) part 2, divisions 1 to 3; 10
(b) part 4; 11
(c) part 6, other than-- 12
(i) part 6, division 1, subdivision 3; and 13
(ii) part 6, division 2, subdivision 3; and 14
(iii) part 6, division 3, subdivision 3. 15
(d) part 7, divisions 1 and 2; 16
(d) part 10, division 3; 17
(e) part 11; 18
(e) part 12, division 3. 19
(3) The following provisions commence on 2 July 2011-- 20
(a) part 5; 21
(b) part 6, division 1, subdivision 3; 22
(c) part 6, division 2, subdivision 3; 23
(d) part 6, division 3, subdivision 3. 24
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 3]
(4) Part 7, division 3 commences on 1 August 2011. 1
(5) Part 2, division 4 commences on 1 January 2012. 2
Part 2 Matters relating to repeal of 3
Community Ambulance Cover 4
Act 2003 5
Division 1 Preliminary 6
Clause 3 Definitions for pt 2 7
In this part-- 8
assessable period means a period ending before 1 July 2011. 9
pre-repeal matter means-- 10
(a) a levy liability or an exempt arrangement for an 11
assessable period; or 12
(b) the imposition or collection of the levy relating to a levy 13
liability mentioned in paragraph (a); or 14
(c) the use of the system of supply and sale of electricity as 15
the basis for the imposition or collection of the levy 16
mentioned in paragraph (b); or 17
(d) anything done or not done under the repealed Act 18
relating to a matter mentioned in paragraph (a), (b) or 19
(c). 20
repealed Act means the repealed Community Ambulance 21
Cover Act 2003. 22
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 4]
Clause 4 Words have meanings given by repealed Act 1
Words defined under the repealed Act immediately before its 2
repeal and used in this part have the same meanings as they 3
had under the repealed Act. 4
Division 2 Savings and transitional provisions 5
Subdivision 1 General provisions 6
Clause 5 Acts Interpretation Act, s 20 not limited 7
This division does not limit the Acts Interpretation Act 1954, 8
section 20. 9
Clause 6 Saving provision for pre-repeal matters 10
(1) The repealed Act, as in force immediately before 1 July 2011, 11
continues to apply for rights, privileges, liabilities and 12
obligations that would have been acquired, accrued or 13
incurred on or after 1 July 2011 relating to a pre-repeal matter 14
as if the repealed Act had not been repealed. 15
Examples of how the repealed Act continues to apply under this section-- 16
On or after 1 July 2011-- 17
· an electricity retailer continues to be the agent of the commissioner 18
for collection of the levy for an assessable period 19
· the commissioner may give a written direction to an electricity 20
retailer or authorised subcontractor under the repealed Act for the 21
administration or enforcement of that Act relating to a pre-repeal 22
matter 23
· the commissioner may act in the place of an electricity retailer to 24
enforce compliance with a direction or an obligation to perform a 25
function relating to a pre-repeal matter 26
· an electricity retailer may be required to pay the commissioner a 27
levy amount collected for an assessable period 28
· an electricity retailer may be required to refund an amount of the 29
levy for an assessable period that has been overpaid 30
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 7]
· an electricity retailer may be required to recover an unpaid levy 1
amount for an assessable period 2
· a person who was required to keep records under the repealed Act 3
about another person's levy liability or an on-supply arrangement or 4
power card arrangement is required to continue to keep the records. 5
(2) Subsection (1) is subject to subdivisions 2 and 4. 6
(3) Without limiting subsection (1), a provision of the repealed 7
Act providing for an offence continues to apply for anything 8
done or not done on or after 1 July 2011 relating to a 9
pre-repeal matter. 10
(4) To remove any doubt, it is declared that the reference in 11
subsection (1) to the repealed Act as in force immediately 12
before 1 July 2011 includes the statutory instruments in force 13
under the repealed Act immediately before 1 July 2011. 14
Subdivision 2 Levy liability and amount 15
Clause 7 No levy liability for purported levy amount for a 16
non-assessable period 17
To remove any doubt, it is declared that-- 18
(a) there is no levy liability for an amount purporting to be a 19
levy amount for a period other than an assessable 20
period; and 21
(b) a statement of levy liability can not issue for an amount 22
to the extent the amount purports to be a levy amount for 23
a period other than an assessable period. 24
Clause 8 Statement of levy liability 25
(1) Section 87(2) and (3) of the repealed Act applies to a 26
statement of levy liability only to the extent the statement 27
shows a levy amount for an assessable period. 28
(2) For section 87(5) of the repealed Act, the reference to the 29
period to the end of the electricity sale arrangement is taken to 30
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 9]
be a reference to the assessable period before the end of the 1
electricity sale arrangement. 2
(3) An electricity retailer is required to give an electricity 3
customer a statement of levy liability to replace a statement of 4
levy liability previously given to the customer if the previous 5
statement purports to relate to a period other than an 6
assessable period. 7
Note-- 8
Section 108 of the repealed Act, as applied subject to section 9, applies 9
to a statement of levy liability issued under subsection (3). 10
(4) Subsection (3) does not limit the continued operation of 11
section 89 of the repealed Act under section 6. 12
(5) For section 101(5) of the repealed Act, as continued under 13
section 6, the electricity customer is required to pay only that 14
part of the total levy amount shown in the statement of levy 15
liability relating to an assessable period. 16
Clause 9 Refund of purported levy amount for non-assessable 17
period 18
For section 108 of the repealed Act, the reference to a 19
replacement statement of levy liability includes a reference to 20
a statement of levy liability issued under section 8(3). 21
Clause 10 Restriction on issue of replacement statement of levy 22
liability 23
(1) This section applies to an electricity retailer on or after 1 July 24
2012. 25
(2) Despite section 89 of the repealed Act, the electricity retailer 26
can not give an electricity customer of the retailer a 27
replacement statement of levy liability relating to a 28
circumstance mentioned in section 89(b) of the repealed Act 29
unless the customer has, before 1 July 2012, asked the retailer 30
for a replacement statement of levy liability relating to the 31
circumstance. 32
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 11]
(3) To remove any doubt, it is declared that this section does not 1
apply to a statement of levy liability issued under section 8(3). 2
Clause 11 End of entitlement to refund of levy 3
(1) The entitlement to a refund of a levy amount under part 7, 4
division 8 of the repealed Act ends-- 5
(a) for an entitlement relating to a claim that a customer 6
sale arrangement is, or has been for a particular period, 7
an exempt customer sale arrangement--if, before 1 July 8
2012, the relevant customer-- 9
(i) has not given the relevant electricity retailer for the 10
arrangement a notice under section 90(2) or 11
90A(2) of the repealed Act; or 12
(ii) has not been taken, under section 99 of the 13
repealed Act, to have given the electricity retailer a 14
notice under section 90(2) of that Act; or 15
(b) for an entitlement relating to a power card arrangement 16
to which section 92 of the repealed Act applies--if the 17
responsible person has not given the relevant electricity 18
retailer, or owner, for the arrangement a notice under 19
section 92(2) or (3) of the repealed Act before 1 July 20
2012; or 21
(c) for an entitlement relating to a power card arrangement 22
to which section 92B of the repealed Act applies--if the 23
responsible person has not given the owner for the 24
arrangement a notice under section 92B(1)(d) of the 25
repealed Act before 1 July 2012; or 26
(d) for an entitlement relating to an on-supply arrangement 27
to which section 94 of the repealed Act applies--if the 28
responsible person has not given the on-supplier for the 29
arrangement a notice under section 94(2) of the repealed 30
Act before 1 July 2012. 31
(2) To remove any doubt, it is declared, for a person claiming a 32
refund under section 107 or 107A of the repealed Act, that-- 33
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 12]
(a) if the 1 year mentioned in section 107(5)(a) or 1
107A(5)(a) of the repealed Act (the 1-year limit) has 2
elapsed and the person has not claimed the refund under 3
the section, subsection (1) does not operate to extend the 4
person's entitlement to a refund under the section; and 5
(b) if the 1-year limit has not elapsed and the person has not 6
claimed the refund under the section before 1 July 2012, 7
the entitlement to the refund ends under subsection (1) 8
despite the section. 9
(3) Also, to remove any doubt, it is declared that sections 117(3), 10
122(3) and 124A(2) of the repealed Act apply subject to this 11
section. 12
(4) In this section-- 13
responsible person means-- 14
(a) for a power card arrangement--the person who has 15
direct knowledge of the circumstances causing the 16
power card arrangement to be, or to have been, an 17
exempt power card arrangement; or 18
(b) for an on-supply arrangement--the person who has 19
direct knowledge of the circumstances causing the 20
on-supply arrangement to be, or to have been, an exempt 21
power on-supply arrangement. 22
Clause 12 Restriction on recovery of unauthorised amount by 23
owner of power card premises 24
(1) Subsection (2) applies if the owner of power card premises 25
has paid an amount purporting to be a levy amount for a 26
period other than an assessable period (an unauthorised 27
amount) for a power card arrangement. 28
(2) To remove any doubt, it is declared that the owner can not 29
recover the unauthorised amount under section 115(2) of the 30
repealed Act. 31
(3) Subsection (2) does not stop the owner from seeking a refund 32
of the unauthorised amount from the electricity retailer. 33
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 13]
Note-- 1
See, in particular, section 8(3) and section 108 of the repealed Act, as 2
applied subject to section 9. 3
Clause 13 Restriction on recovery of unauthorised amount by 4
on-supplier 5
(1) Subsection (2) applies if the on-supplier for an on-supply 6
arrangement has paid an amount purporting to be a levy 7
amount for a period other than an assessable period (an 8
unauthorised amount) for the arrangement. 9
(2) To remove any doubt, it is declared that the owner can not 10
recover the unauthorised amount under section 120 of the 11
repealed Act. 12
(3) Subsection (2) does not stop the on-supplier from seeking a 13
refund of the unauthorised amount from the electricity 14
retailer. 15
Note-- 16
See, in particular, section 8(3) and section 108 of the repealed Act, as 17
applied subject to section 9. 18
Clause 14 Limit of liability of Commissioner and State 19
(1) On and from 1 July 2012, neither the commissioner nor the 20
State is liable to pay an electricity retailer an amount claimed 21
to be overpaid under the repealed Act if the retailer has not 22
given the commissioner a notice in the approved form about 23
the amount before 1 July 2012. 24
(2) Subsection (1) does not apply to an amount relating to an 25
appropriate refund paid or payable by an electricity retailer to 26
the extent the electricity retailer is not able to pay the amount 27
out of levy amounts it has collected. 28
Note-- 29
See section 103(3) of the repealed Act regarding an electricity retailer's 30
authorisation to pay a refund out of levy amounts collected. 31
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 15]
(3) To remove any doubt, it is declared that neither subsection (1) 1
nor subsection (2) confers a right, or imposes an obligation, 2
for the payment of an amount. 3
(4) Subsection (1) applies despite anything to the contrary in the 4
repealed Act or another Act. 5
(5) In this section-- 6
appropriate refund means a refund to which the electricity 7
customer is, or was, entitled, under part 7, division 8 of the 8
repealed Act as changed under this subdivision. 9
Note-- 10
See, in particular, section 8(3) and section 108 of the repealed Act, as 11
applied subject to section 9. 12
Subdivision 3 Administration agreements 13
generally 14
Clause 15 Administration agreement continues 15
Subject to subdivision 4, an administration agreement in force 16
immediately before 1 July 2011 continues in force until it is 17
ended in accordance with its terms. 18
Subdivision 4 Administration fees 19
Clause 16 Application of sdiv 4 20
This subdivision applies-- 21
(a) to an administration agreement continued in force under 22
section 15; and 23
(b) despite-- 24
(i) section 83 of the repealed Act; and 25
(ii) the terms of the administration agreement. 26
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 17]
Clause 17 Definition for sdiv 4 1
In this subdivision-- 2
assessable electricity sale arrangement means an electricity 3
sale arrangement for which a statement of levy liability was 4
issued for an assessable period. 5
Clause 18 Base annual fee from July 2011 6
On and from 1 July 2011, the base annual fee for calculating 7
the administration fee under the administration agreement is 8
the base annual fee under the agreement for the financial year 9
that ended on 30 June 2011. 10
Clause 19 Levy statistics statement from October 2011 11
(1) This section and section 20 apply to the administration 12
agreement, if it is still in force, on or after 1 October 2011. 13
(2) The electricity retailer under the administration agreement 14
must give the commissioner a levy statistics statement, within 15
14 days after the end of the month, for each month the 16
administration agreement continues in force. 17
(3) The levy statistics statement is required to state only the 18
following-- 19
(a) the number of assessable electricity sale arrangements 20
for which the electricity retailer was the relevant 21
electricity retailer in the month; 22
(b) the number of the assessable electricity sale 23
arrangements-- 24
(i) to which an exemption under the Act applied; and 25
(ii) to which each type of exemption under the Act 26
applied; 27
(c) the number and value of adjustments made during the 28
month; 29
(d) other relevant information, if any, required by the 30
commissioner. 31
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 20]
(4) In this section-- 1
levy statistics statement means the levy statistics statement 2
under the administration agreement as subject to this section. 3
Clause 20 Administration fee from October 2011 4
(1) For October 2011 and each later month the administration 5
agreement continues in force, the administration fee payable 6
under the agreement must be calculated using the formula-- 7
BAF AESA
----------------------------------
- 8
12
where-- 9
BAF is the base annual fee under the agreement for the 10
financial year that ended on 30 June 2011. 11
AESA is the number of assessable electricity sale 12
arrangements for which the electricity retailer was the relevant 13
electricity retailer in the month for which the administration 14
fee is being calculated. 15
(2) If the administration agreement is not in force for an entire 16
month for which the administration fee is being calculated, 17
the administration fee payable under the agreement for the 18
month must be calculated using the formula-- 19
NDM
AFP -------------
- 20
TDM
where-- 21
AFP is the administration fee payable for the month under 22
subsection (1). 23
NDM is the number of days in the month during which the 24
agreement was in force. 25
TDM is the total number of days in the month. 26
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 21]
Clause 21 Electricity retailer may elect not to claim administration 1
fee 2
(1) This section applies if, on or after 1 October 2011, the 3
electricity retailer under the administration agreement gives 4
the commissioner a written notice electing not to claim the 5
administration fee. 6
(2) The commissioner is no longer liable to pay the 7
administration fee that would, other than for this section, have 8
been payable. 9
(3) Sections 19(2) and 20 no longer apply to the electricity 10
retailer for the administration agreement. 11
Subdivision 5 Other transitional provisions 12
Clause 22 Proceedings for a review by QCAT 13
(1) This section applies to a proceeding for a review by QCAT of 14
a decision of the commissioner relating to an objection, 15
whether the decision was made before 1 July 2011 or is made 16
on or after that day. 17
(2) Part 9, division 2 of the repealed Act, as in force immediately 18
before 1 July 2011, continues to apply to the proceeding as if 19
the repealed Act had not been repealed. 20
Clause 23 Confidentiality 21
The following provisions of the repealed Act continue to 22
apply as if the repealed Act had not been repealed-- 23
(a) section 142; 24
(b) section 143, for using information for the administration 25
or enforcement of the repealed Act in relation to a 26
pre-repeal matter. 27
Editor's note-- 28
sections 142 (Application of Administration Act, s 111) and 143 (Use of 29
information obtained under taxation law) of the repealed Act 30
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
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Part 2 Matters relating to repeal of Community Ambulance Cover Act 2003
[s 24]
Division 3 Other provisions--general 1
Clause 24 This Act as a revenue law for Administration Act 2
Only the following provisions of the Administration Act 3
apply to this Act as a revenue law under the Administration 4
Act-- 5
(a) parts 7 and 8; 6
(b) section 117; 7
(c) part 10; 8
(d) section 150. 9
Note-- 10
The Administration Act, section 172 declares that this Act is taken to be 11
a revenue law under section 6 of that Act. 12
Division 4 Other provisions--offences 13
Clause 25 Statement of levy liability must not be issued for 14
non-assessable period 15
An electricity retailer must not give an electricity customer of 16
the retailer a statement of levy liability showing an amount 17
that purports to be a levy amount for a period other than an 18
assessable period. 19
Maximum penalty--100 penalty units. 20
Clause 26 Owner not to recover purported levy amount for 21
non-assessable period 22
An owner for a power card arrangement must not recover, or 23
try to recover, from a person, an amount for the arrangement 24
that purports to be a levy amount for a period other than an 25
assessable period. 26
Maximum penalty--100 penalty units. 27
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 3 Amendment of Community Ambulance Cover Act 2003
[s 27]
Clause 27 On-supplier not to recover purported levy amount for 1
non-assessable period 2
An on-supplier must not recover, or try to recover, from a 3
person, an amount for an on-supply arrangement that purports 4
to be a levy amount for a period other than an assessable 5
period. 6
Maximum penalty--100 penalty units. 7
Part 3 Amendment of Community 8
Ambulance Cover Act 2003 9
Clause 28 Act amended 10
This part amends the Community Ambulance Cover Act 2003. 11
Clause 29 Amendment of s 4 (Operation of Act) 12
Section 4, after `2003'-- 13
insert-- 14
`and before 1 July 2011'. 15
Clause 30 Insertion of new s 17A 16
Part 1, division 4-- 17
insert-- 18
`17A Definition for div 4 19
`In this division-- 20
later financial year means a financial year starting on or after 21
1 July 2004 and ending before 1 July 2011.'. 22
Clause 31 Amendment of s 18 (Basis of imposition of levy) 23
(1) Section 18(1) and (2), `financial'-- 24
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 4 Repeal of Community Ambulance Cover Act 2003
[s 32]
omit, insert-- 1
`relevant financial'. 2
(2) Section 18-- 3
insert-- 4
`(3) In this section-- 5
relevant financial year means a financial year ending before 6
1 July 2011.'. 7
Clause 32 Amendment of schedule (Dictionary) 8
Schedule, definition later financial year-- 9
omit, insert-- 10
`later financial year see section 17A.'. 11
Part 4 Repeal of Community 12
Ambulance Cover Act 2003 13
Clause 33 Repeal 14
The Community Ambulance Cover Act 2003, No. 34 is 15
repealed. 16
Part 5 Amendment of this Act 17
Clause 34 Act amended 18
This part amends this Act. 19
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Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 35]
Clause 35 Amendment of long title 1
Long title, from `, to amend this Act'-- 2
omit. 3
Clause 36 Amendment of s 1 (Short title) 4
Section 1, `and Revenue and Other Legislation 5
Amendment'-- 6
omit. 7
Part 6 Consequential amendments for 8
repeal of Community 9
Ambulance Cover Act 2003 10
Division 1 Amendment of Electricity Act 1994 11
Subdivision 1 Preliminary 12
Clause 37 Act amended 13
This division amends the Electricity Act 1994. 14
Subdivision 2 Amendments commencing 1 July 15
2011 16
Clause 38 Amendment of s 55DA (Additional condition about 17
community services agreement) 18
Section 55DA(3) and (4)-- 19
omit. 20
Page 29
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 39]
Clause 39 Omission of ss 55F and 61A 1
Sections 55F and 61A-- 2
omit. 3
Clause 40 Insertion of new ch 14, pt 11 4
After section 330-- 5
insert-- 6
`Part 11 Transitional provision for 7
repeal of Community 8
Ambulance Cover Act 2003 9
`331 Continuation of relevant former provisions for retail 10
authority and special approval 11
`(1) Subject to subsection (2)-- 12
(a) section 55DA(3) and (4), as it was in force immediately 13
before 1 July 2011 (the relevant former provision), 14
continues to apply; and 15
(b) section 55F, as it was in force immediately before 1 July 16
2011 (also the relevant former provision), continues to 17
apply to a retail authority; and 18
(c) section 61A, as it was in force immediately before 1 19
July 2011 (also the relevant former provision), 20
continues to apply to a special approval. 21
`(2) A reference in the relevant former provision to the Ambulance 22
Cover Act is taken to be a reference to the repealed 23
Community Ambulance Cover Act 2003 as continued under 24
the Community Ambulance Cover Levy Repeal and Revenue 25
and Other Legislation Amendment Act 2011, part 2.'. 26
Page 30
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 41]
Clause 41 Amendment of sch 5 (Dictionary) 1
Schedule 5, definition Ambulance Cover Act-- 2
omit. 3
Subdivision 3 Amendments commencing 2 July 4
2011 5
Clause 42 Amendment of s 328 (Continuation of relevant former 6
provisions for retail authority and special approval) 7
Section 328(2), `and Revenue and Other Legislation 8
Amendment'-- 9
omit. 10
Division 2 Amendment of Energy and Water 11
Ombudsman Act 2006 12
Subdivision 1 Preliminary 13
Clause 43 Act amended 14
This division amends the Energy and Water Ombudsman Act 15
2006. 16
Subdivision 2 Amendments commencing 1 July 17
2011 18
Clause 44 Amendment of s 11 (Functions) 19
Section 11(2), from `12A' to `13'-- 20
omit, insert-- 21
`12A and 12B'. 22
Page 31
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 45]
Clause 45 Omission of s 13 (Exclusion of disputes relating to 1
community ambulance cover levy) 2
Section 13-- 3
omit. 4
Clause 46 Amendment of s 19 (Restrictions on disputes relating to 5
energy entities that can be referred) 6
Section 19(b), from `12' to `13'-- 7
omit, insert-- 8
`12 or 12B'. 9
Clause 47 Amendment of s 22 (Refusal to investigate dispute 10
referral) 11
Section 22(4), `13,'-- 12
omit. 13
Clause 48 Amendment of s 23 (Notice of referral not properly made 14
or of refusal to investigate) 15
Section 23(1)(a), `13,'-- 16
omit. 17
Clause 49 Insertion of new pt 11 18
After section 101-- 19
insert-- 20
Page 32
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 50]
`Part 11 Transitional provision for 1
repeal of Community 2
Ambulance Cover Act 2003 3
`102 Continuation of former provisions for functions of 4
energy and water ombudsman 5
`(1) The following provisions, as in force immediately before 1 6
July 2011, continue to apply in relation to the performance of 7
the functions of, or referral of a dispute to, the energy and 8
water ombudsman-- 9
(a) section 11(2); 10
(b) section 13 (the relevant former provision); 11
(c) section 19(b); 12
(d) section 22(4); 13
(e) section 23(1)(a). 14
`(2) A reference in the relevant former provision to the Ambulance 15
Cover Act is taken to be a reference to the repealed 16
Community Ambulance Cover Act 2003 as continued under 17
the Community Ambulance Cover Levy Repeal and Revenue 18
and Other Legislation Amendment Act 2011, part 2.'. 19
Subdivision 3 Amendments commencing 2 July 20
2011 21
Clause 50 Amendment of s 102 (Continuation of former provisions 22
for functions of energy and water ombudsman) 23
Section 102(2), `and Revenue and Other Legislation 24
Amendment'-- 25
omit. 26
Page 33
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 51]
Division 3 Amendment of Taxation 1
Administration Act 2001 2
Subdivision 1 Preliminary 3
Clause 51 Act amended 4
This division amends the Taxation Administration Act 2001. 5
Subdivision 2 Amendments commencing 1 July 6
2011 7
Clause 52 Amendment of s 6 (Revenue laws) 8
(1) Section 6(2) and (3)-- 9
omit. 10
(2) Section 6(5), `Subsection (4)'-- 11
omit, insert-- 12
`Subsection (2)'. 13
(3) Section 6(4) to (6)-- 14
renumber as section 6(2) to (4). 15
Clause 53 Insertion of new pt 17 16
After section 169-- 17
insert-- 18
Page 34
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 53]
`Part 17 Savings, transitional and 1
related provisions for repeal of 2
Community Ambulance Cover 3
Act 2003 4
`170 Definitions for pt 17 5
`In this part-- 6
repealed Act means the repealed Community Ambulance 7
Cover Act 2003. 8
`171 Repealed Act continues as revenue law 9
`(1) Despite its repeal, the repealed Act is taken to continue to be a 10
revenue law under section 6. 11
Note-- 12
See also the Community Ambulance Cover Levy Repeal and Revenue 13
and Other Legislation Amendment Act 2011, section 6 and part 2, 14
division 2, subdivision 2. 15
`(2) Despite its repeal, section 141 of the repealed Act continues to 16
apply in relation to how this Act applies to the repealed Act. 17
`(3) Subsection (2) does not limit the Acts Interpretation Act 1954, 18
section 20A. 19
`172 Community Ambulance Cover Levy Repeal Act is 20
revenue law 21
`The Community Ambulance Cover Levy Repeal and Revenue 22
and Other Legislation Amendment Act 2011 is taken to be a 23
revenue law under section 6. 24
`173 Delegations 25
`(1) This section applies if, immediately before 1 July 2011, a 26
delegation of any of the commissioner's powers under the 27
repealed Act was in force. 28
Page 35
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 6 Consequential amendments for repeal of Community Ambulance Cover Act 2003
[s 54]
`(2) The delegation continues for the purpose of the administration 1
of the repealed Act as continued under the Community 2
Ambulance Cover Levy Repeal and Revenue and Other 3
Legislation Amendment Act 2011 part 2, divisions 1 and 2 4
until the delegation is ended under this Act. 5
`(3) If the delegation had permitted the subdelegation of the power 6
and a subdelegation of the power was in force immediately 7
before 1 July 2011, the subdelegation also continues under 8
subsection (2) until it is ended under this Act. 9
`174 Confidential information 10
`To remove any doubt, it is declared that part 8 applies to-- 11
(a) confidential information acquired by an official 12
performing functions under or in relation to the 13
administration or enforcement of the repealed Act; and 14
(b) confidential information acquired or received by another 15
person under the repealed Act.'. 16
Subdivision 3 Amendments commencing 2 July 17
2011 18
Clause 54 Amendment of s 171 (Repealed Act continues as revenue 19
law) 20
Section 171(1), note, `and Revenue and Other Legislation 21
Amendment'-- 22
omit. 23
Clause 55 Amendment of s 172 (Community Ambulance Cover Levy 24
Repeal Act is revenue law) 25
Section 172, `and Revenue and Other Legislation 26
Amendment'-- 27
omit. 28
Page 36
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 56]
Clause 56 Amendment of s 173 (Delegations) 1
Section 173(2), `and Revenue and Other Legislation 2
Amendment'-- 3
omit. 4
Part 7 Amendment of Duties Act 2001 5
Division 1 Preliminary 6
Clause 57 Act amended 7
This part amends the Duties Act 2001. 8
Division 2 Amendments commencing 1 July 9
2011 10
Clause 58 Amendment of s 30 (Aggregation of dutiable 11
transactions) 12
Section 30(5)(b), example, `land rich'-- 13
omit, insert-- 14
`landholder'. 15
Clause 59 Amendment of s 49 (Application of pt 8) 16
Section 49(2), editor's note-- 17
omit, insert-- 18
`Notes-- 19
1 For subsection (2), see division 7 (Public unit trusts), subdivisions 7 20
(Majority trust acquisitions in land holding trusts) and 8 (Indirect 21
trust interests). 22
Page 37
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 61]
2 An acquisition of an interest in a listed unit trust that is a landholder 1
may be dutiable under chapter 3, part 1 (Landholder duty).'. 2
60 Amendment of s 61 (Who is a related person) 3
Section 61(1)(b), `a majority interest'-- 4
omit, insert-- 5
`an interest of 50% or more'. 6
Clause 61 Amendment of s 69 (What is a listed unit trust) 7
Section 69, note-- 8
omit, insert-- 9
`Notes-- 10
1 Section 498A includes provision about when the quotation of 11
securities is suspended. 12
2 An acquisition of an interest in a listed unit trust that is a landholder 13
may be dutiable under chapter 3, part 1 (Landholder duty).'. 14
Clause 62 Amendment of s 82 (Deduction--transfer duty for 15
majority trust acquisition) 16
Section 82(1)(b), `land rich'-- 17
omit, insert-- 18
`landholder'. 19
Clause 63 Amendment of ch 3, hdg (Land rich duty and corporate 20
trustee duty) 21
Chapter 3, heading, `Land rich'-- 22
omit, insert-- 23
`Landholder'. 24
Clause 64 Amendment of ch 3, pt 1, hdg (Land rich duty) 25
Chapter 3, part 1, heading, `Land rich'-- 26
Page 38
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 65]
omit, insert-- 1
`Landholder'. 2
Clause 65 Replacement of s 157 (Imposition of land rich duty) 3
Section 157-- 4
omit, insert-- 5
`157 Imposition of landholder duty 6
`(1) This part imposes duty (landholder duty) on relevant 7
acquisitions. 8
Note-- 9
Exemptions for landholder duty are dealt with in division 5. Also, 10
particular acquisitions relating to corporate reconstructions are exempt 11
from landholder duty under chapter 10, part 1. 12
`(2) Landholder duty is imposed-- 13
(a) for a relevant acquisition in a private landholder--on the 14
dutiable value of the relevant acquisition; and 15
(b) for a relevant acquisition in a public landholder--in the 16
way provided under section 179B.'. 17
Clause 66 Amendment of ch 3, pt 1, div 2, hdg (Some basic 18
concepts for land rich duty) 19
Chapter 3, part 1, division 2, heading, `land rich'-- 20
omit, insert-- 21
`landholder'. 22
Clause 67 Amendment of ch 3, pt 1, div 2, sdiv 1, hdg (Some basic 23
concepts about acquiring interests in corporations) 24
Chapter 3, part 1, division 2, subdivision 1, heading, 25
`corporations'-- 26
omit, insert-- 27
`landholders'. 28
Page 39
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 68]
Clause 68 Replacement of s 158 (What is a relevant acquisition) 1
Section 158-- 2
omit, insert-- 3
`158 What is a relevant acquisition 4
`(1) A person makes a relevant acquisition if-- 5
(a) the person acquires a significant interest in a landholder; 6
or 7
(b) the person acquires an interest in a landholder and, when 8
the following are aggregated, the aggregation results in a 9
significant interest in the landholder-- 10
(i) interests held by the person in the landholder; 11
(ii) interests acquired or held by related persons of the 12
person in the landholder; or 13
(c) having acquired a significant interest in a landholder as 14
mentioned in paragraph (a) or (b) for which acquisition 15
landholder duty was imposed, the person's interest in 16
the landholder increases. 17
`(2) To remove any doubt, it is declared that for subsection (1)(b), 18
it is not relevant whether, immediately before the person 19
acquires the interest-- 20
(a) an interest mentioned in subsection (1)(b)(i) or (ii) is, of 21
itself, a significant interest in the landholder; or 22
(b) the aggregation of any interests mentioned in 23
subsections (1)(b)(i) or (ii), of itself, amounts to a 24
significant interest in the landholder.'. 25
Clause 69 Replacement of s 159 (What are interests and majority 26
interests in a corporation) 27
Section 159-- 28
omit, insert-- 29
Page 40
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 70]
`159 What are interests and significant interests in a 1
landholder 2
`(1) A person has an interest in a landholder if the person has an 3
entitlement as a shareholder or unit holder to a distribution of 4
the landholder's property-- 5
(a) for a corporation--on its winding up; or 6
(b) for a listed unit trust--on its termination. 7
`(2) A person has a significant interest in a landholder if the 8
person has an interest in the landholder of-- 9
(a) for a private landholder--50% or more; or 10
(b) for a public landholder--90% or more.'. 11
Clause 70 Replacement of s 160 (Interest in corporation is 12
percentage of distributable property on winding up) 13
Section 160-- 14
omit, insert-- 15
`160 Interest in landholder is percentage of distributable 16
property on winding up of a corporation or 17
termination of a listed unit trust 18
`A person's interest in a landholder is the person's entitlement 19
expressed as a percentage of the value of all of the 20
landholder's property that would be distributed if, 21
immediately after the person acquires the interest-- 22
(a) for a corporation--the corporation were to be wound up; 23
or 24
(b) for a listed unit trust--the trust were to be terminated.'. 25
Clause 71 Amendment of s 161 (Entitlement on distribution of 26
corporation's property) 27
(1) Section 161(1), `The'-- 28
omit, insert-- 29
`Subject to section 161B, the'. 30
Page 41
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 72]
(2) Section 161(1)(b)-- 1
omit, insert-- 2
`(b) after the person or the person's representative, has, to 3
maximise the person's entitlement, exercised all powers 4
and discretions to do all or any of the following-- 5
(i) effect or compel a change of the corporation's 6
constitution; 7
(ii) vary the rights conferred by the shares in the 8
corporation; 9
(iii) pay up any uncalled amount owing to the 10
corporation for the shares; 11
(iv) satisfy conditions in the corporation's constitution 12
relating to the shares; 13
(v) effect or compel the substitution or replacement of 14
shares in the corporation with other shares in the 15
corporation.'. 16
(3) Section 161(2) and (3)-- 17
omit. 18
(4) Section 161(4)-- 19
renumber as section 161(2). 20
Clause 72 Insertion of new ss 161A and 161B 21
After section 161-- 22
insert-- 23
`161A Entitlement on distribution of listed unit trust's 24
property 25
`(1) Subject to section 161B, the entitlement of a person on a 26
distribution of a listed unit trust's property is the greater of the 27
entitlement of the person as a unit holder, based on a 28
distribution carried out-- 29
(a) under the instrument creating the trust; or 30
Page 42
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 72]
(b) after the person or the person's representative has, to 1
maximise the person's entitlement, exercised all powers 2
and discretions to do all or any of the following-- 3
(i) effect or compel a change of the instrument 4
creating the trust; 5
(ii) vary the rights conferred by the units in the trust; 6
(iii) pay up any uncalled amount owing to the trust for 7
the units; 8
(iv) satisfy conditions under the instrument creating the 9
trust relating to the units; 10
(v) effect or compel the substitution or replacement of 11
units in the trust with other units in the trust; 12
(vi) effect or compel the fulfilment of a condition; 13
(vii) effect or compel the outcome of a contingency; 14
(viii) effect or compel the exercise or non-exercise of a 15
power or discretion. 16
`(2) The entitlement of a person under subsection (1) must be 17
worked out without regard to the liabilities of the trust. 18
`(3) In this section-- 19
representative, of another person, means someone who is 20
accustomed, or under an obligation, or reasonably expected to 21
act under the directions, instructions or wishes of the other 22
person. 23
`161B Matters about applying ss 161 and 161A 24
`(1) If the commissioner considers the application of section 25
161(1)(b) or 161A(1)(b) would be inequitable, the 26
commissioner may decide the entitlement of a person be 27
based on a distribution carried out under section 161(1)(a) or 28
161A(1)(a). 29
`(2) Also, if a person makes a relevant acquisition because 30
interests are aggregated under section 158(1)(b)(ii), the 31
entitlements under section 161(1)(b) or 161A(1)(b) of the 32
Page 43
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 73]
person and the related persons of the person must not be more 1
than 100%.'. 2
Clause 73 Amendment of s 162 (Acquiring an interest in a 3
corporation) 4
(1) Section 162, `corporation'-- 5
omit, insert-- 6
`landholder'. 7
(2) Section 162(2)(a) to (d), after `share'-- 8
insert-- 9
`or unit'. 10
(3) Section 162(2)-- 11
insert-- 12
`(e) if the person holds an interest in the landholder, whether 13
or not as trustee--by changing the capacity in which the 14
person holds the interest. 15
Example of when the capacity in which a person holds an interest 16
changes-- 17
A person holds a share or unit in a corporation or listed unit trust 18
other than as trustee. The person's capacity changes if the person 19
starts holding the share or unit as trustee.'. 20
(4) Section 162(3), after `shares'-- 21
insert-- 22
`or units'. 23
Clause 74 Replacement of s 163 (When is an interest in a 24
corporation acquired) 25
Section 163-- 26
omit, insert-- 27
`163 When is an interest acquired 28
`(1) This section applies-- 29
Page 44
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 75]
(a) if a person acquires an interest in a landholder; or 1
(b) for an interest acquired by a person in a landholder 2
when, under section 179(6), definition excluded interest, 3
paragraph (b) and 179B(2), definition excluded interest, 4
paragraph (b), the landholder did not hold land in 5
Queensland. 6
`(2) The person acquires the interest-- 7
(a) if there is an agreement to acquire the interest, whether 8
conditional or not, and paragraph (b) does not 9
apply--when the agreement is made; or 10
(b) if there is an agreement to acquire the interest, whether 11
conditional or not, and the landholder is not a landholder 12
when the agreement is made but is a landholder when 13
the agreement is completed--when the agreement is 14
completed; or 15
(c) otherwise--when the interest is acquired. 16
`(3) Also, if-- 17
(a) a person holds a security interest in a landholder; and 18
(b) the acquisition of the security interest was an exempt 19
acquisition under section 190; and 20
(c) the person later acquires the interest free from any 21
interest or equity of the previous holder of the interest 22
(the later acquisition); 23
the person acquires an interest in the landholder at the time of 24
the later acquisition.'. 25
Clause 75 Amendment of s 164 (Who is a related person) 26
(1) Section 164(1)(b), `a majority interest'-- 27
omit, insert-- 28
`an interest of 50% or more'. 29
(2) Section 164(2), `corporation'-- 30
omit, insert-- 31
Page 45
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 76]
`landholder'. 1
(3) Section 164(3)-- 2
omit. 3
(4) Section 164(4)-- 4
renumber as section 164(3). 5
(5) Section 164(3), as renumbered, `In addition, for another 6
acquisition'-- 7
omit, insert-- 8
`However'. 9
Clause 76 Replacement of ch 3, pt 1, div 2, sdiv 2, hdg (Some basic 10
concepts about land rich corporations, subsidiaries and 11
their land-holdings and property) 12
Chapter 3, part 1, division 2, subdivision 2, heading, `land rich 13
corporations, subsidiaries'-- 14
omit, insert-- 15
`entities'. 16
Clause 77 Replacement of s 165 (What is a land rich corporation) 17
Section 165-- 18
omit, insert-- 19
`165 What is a landholder 20
`A landholder is an entity that has land-holdings in 21
Queensland, the unencumbered value of which are $2000000 22
or more. 23
`165A What is a private landholder and public landholder 24
`(1) A private landholder is a landholder that is an unlisted 25
corporation. 26
`(2) A public landholder is a landholder that is a listed corporation 27
or listed unit trust.'. 28
Page 46
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 78]
Clause 78 Replacement of s 166 (What is a subsidiary of a 1
corporation) 2
Section 166-- 3
omit, insert-- 4
`166 What is a subsidiary 5
`(1) A corporation is a subsidiary of-- 6
(a) another corporation (the holding entity) if, under the 7
Corporations Act, it is a subsidiary of the holding entity; 8
or 9
(b) a listed unit trust (also the holding entity) if, under 10
subsection (4), the corporation is a subsidiary of the 11
holding entity. 12
`(2) Also, each of the following is a subsidiary of the holding 13
entity-- 14
(a) a trustee of a trust, if the holding entity or a subsidiary of 15
the holding entity, whether under this or another 16
subsection, is a beneficiary of the trust (a relevant 17
trust); 18
(b) a corporation in which-- 19
(i) the trustee of a relevant trust has an interest of 50% 20
or more; or 21
(ii) an interest of 50% or more is held on trust and the 22
trustee of a relevant trust is a beneficiary of that 23
trust. 24
Example for subsections (1) and (2)-- 25
A Pty Ltd has a 51% shareholding in B Pty Ltd. B Pty Ltd has a trust 26
interest in the C Trust of which C Pty Ltd acts as trustee. C Pty Ltd as 27
trustee of the C trust has a 51% shareholding in D Pty Ltd. 28
Under subsection (1), B Pty Ltd is the subsidiary of A Pty Ltd because, 29
under the Corporations Act, it is a subsidiary of A Pty Ltd. 30
Under subsection (2)(a), C Pty Ltd is the subsidiary of A Pty Ltd 31
because B, a subsidiary of A Pty Ltd, is a beneficiary of the trust. 32
Under subsection (1), D Pty Ltd is the subsidiary of C Pty Ltd because, 33
under the Corporations Act, it is a subsidiary of C Pty Ltd. 34
Page 47
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 79]
Under subsection (2)(b)(i), D Pty Ltd is the subsidiary of A Pty Ltd 1
because C Pty Ltd, a relevant trust, has an interest of 50% or more in D 2
Pty Ltd. 3
`(3) In addition, a corporation or trustee of a trust is a subsidiary 4
of a holding entity if, under subsection (1) or (2), it is a 5
subsidiary of a subsidiary of the holding entity. 6
`(4) For subsection (1)(b), a corporation is a subsidiary of a listed 7
unit trust if it is a subsidiary of the trust under the 8
Corporations Act, chapter 1, part 1.2, division 6, applied-- 9
(a) as if a reference to a body corporate includes a reference 10
to a trustee of a listed unit trust; and 11
(b) as if section 48(2) and (3) of that Act did not apply, to 12
the extent the section disregards shares held or a power 13
exercisable only in a fiduciary capacity; and 14
(c) with any other necessary changes. 15
`(5) For deciding whether a trustee of a trust is a subsidiary of a 16
holding entity under subsection (2)-- 17
(a) a trust interest sale agreement made by the holding 18
entity or a subsidiary of it is taken not to have been 19
made; and 20
(b) a trust interest purchase agreement made by the holding 21
entity or a subsidiary of it is taken to have been 22
completed. 23
`(6) In this section-- 24
trust interest purchase agreement means an uncompleted 25
agreement, whether or not conditional, for the acquisition of 26
an interest as a beneficiary of the trust. 27
trust interest sale agreement means an uncompleted 28
agreement, whether or not conditional, for the disposal of an 29
interest as a beneficiary of the trust.'. 30
Clause 79 Amendment of s 167 (What are a corporation's 31
land-holdings) 32
(1) Section 167, heading, `a corporation's'-- 33
Page 48
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 80]
omit, insert-- 1
`an entity's'. 2
(2) Section 167(1), `A corporation's'-- 3
omit, insert-- 4
`An entity's'. 5
(3) Section 167(1)(a) and (b), `the corporation's'-- 6
omit, insert-- 7
`the entity's'. 8
(4) Section 167(1)(b) and (c), `the corporation'-- 9
omit, insert-- 10
`the entity'. 11
(5) Section 167(2) and (3)-- 12
omit, insert-- 13
`(2) Also, an entity's land-holdings includes the land-holdings, 14
under subsection (1), of a subsidiary of the entity as if a 15
reference in the subsection to an entity were a reference to the 16
subsidiary. 17
`(3) Despite subsections (1) and (2), an entity's land-holdings do 18
not include-- 19
(a) for a corporation--land-holdings held on trust by the 20
corporation or a subsidiary of it unless the corporation 21
or any subsidiary of it is a beneficiary of the trust; or 22
(b) for a listed unit trust--land-holdings held on trust by a 23
subsidiary of it unless the listed unit trust or any 24
subsidiary of it is a beneficiary of the trust.'. 25
Clause 80 Replacement of s 168 (What is a corporation's property) 26
Section 168-- 27
omit, insert-- 28
Page 49
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 81]
`168 What is an entity's property 1
`(1) An entity's property means the entity's interest in any 2
property other than a security interest or interest in a trust. 3
`(2) Also, an entity's property includes any property under 4
subsection (1) of a subsidiary of the entity as if a reference in 5
the subsection to an entity were a reference to the subsidiary. 6
`(3) Despite subsections (1) and (2), the entity's property does not 7
include-- 8
(a) for a corporation--property held on trust by the 9
corporation or a subsidiary of it unless the corporation 10
or any subsidiary of it is a beneficiary of the trust; or 11
(b) for a listed unit trust--property held on trust by a 12
subsidiary of it unless the listed unit trust or any 13
subsidiary of it is a beneficiary of the trust.'. 14
Clause 81 Omission of s 169 (Application of sdiv 3) 15
Section 169-- 16
omit. 17
Clause 82 Amendment of s 170 (Value of co-owned land-holdings) 18
(1) Section 170(1) and note-- 19
omit, insert-- 20
`(1) If an entity's land-holdings include land-holdings in which it 21
has an interest as co-owner, the unencumbered value of the 22
interests of all co-owners in the land-holdings must be 23
included in working out the unencumbered value of the 24
entity's land-holdings for section 165. 25
Note-- 26
Even though the unencumbered value of the interests of all co-owners of 27
the land-holdings is included for working out whether an entity is a 28
landholder, only the unencumbered value of the entity's interest in the 29
land-holdings is used under division 4 for working out landholder duty 30
imposed on the dutiable value of a relevant acquisition. See section 31
184.'. 32
Page 50
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 83]
(2) Section 170(2), `land rich duty'-- 1
omit, insert-- 2
`landholder duty'. 3
Clause 83 Amendment of s 171 (Value of land-holdings in 4
uncompleted agreement for transfer included) 5
Section 171, from `corporation or'-- 6
omit, insert-- 7
`entity or a subsidiary of the entity must be included in 8
working out the unencumbered value of an entity's 9
land-holdings.'. 10
Clause 84 Omission of s 172 (Value of particular property 11
disregarded) 12
Section 172-- 13
omit. 14
Clause 85 Amendment of s 173 (Value of land-holdings and 15
property--business property disregarded) 16
(1) Section 173(1), `a corporation'-- 17
omit, insert-- 18
`an entity'. 19
(2) Section 173(1), `the corporation'-- 20
omit, insert-- 21
`the entity'. 22
Clause 86 Amendment of ch 3, pt 1, div 3, hdg (Liability for land rich 23
duty) 24
Chapter 3, part 1, division 3, heading, `land rich'-- 25
Page 51
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 87]
omit, insert-- 1
`landholder'. 2
Clause 87 Amendment of s 174 (When liability for land rich duty 3
arises) 4
Section 174, `land rich'-- 5
omit, insert-- 6
`landholder'. 7
Clause 88 Amendment of s 175 (Who is liable to pay land rich duty) 8
(1) Section 175, `land rich'-- 9
omit, insert-- 10
`landholder'. 11
(2) Section 175(1), `Land rich'-- 12
omit, insert-- 13
`Landholder'. 14
(3) Section 175(2), `or (iii)'-- 15
omit. 16
Clause 89 Omission of s 176 (Rate of land rich duty) 17
Section 176-- 18
omit. 19
Clause 90 Amendment of s 177 (Land rich duty statement) 20
(1) Section 177, heading, `Land rich'-- 21
omit, insert-- 22
`Landholder'. 23
(2) Section 177, `land rich duty statement'-- 24
Page 52
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 91]
omit, insert-- 1
`landholder duty statement'. 2
Clause 91 Amendment of s 178 (Effect of lodging land rich duty 3
statement by acquirer or related person) 4
Section 178, `land rich'-- 5
omit, insert-- 6
`landholder'. 7
Clause 92 Replacement of ch 3, pt 1, div 4, hdg (Dutiable value of 8
relevant acquisitions) 9
Chapter 3, part 1, division 4, heading-- 10
omit, insert-- 11
`Division 4 Working out landholder duty for 12
relevant acquisitions 13
`Subdivision 1 Private landholders 14
`178A Rate of landholder duty 15
`The rate of landholder duty imposed on the dutiable value of 16
a relevant acquisition made in a private landholder is the rate 17
stated in schedule 3, column 2, opposite the dutiable value 18
stated in schedule 3, column 1.'. 19
Clause 93 Amendment of s 179 (Working out dutiable value of 20
relevant acquisition) 21
(1) Section 179(1) and editor's note-- 22
omit, insert-- 23
`(1) The dutiable value of a relevant acquisition in a private 24
landholder is the interest in, or total of interests in, the 25
landholder constituting the relevant acquisition, less any 26
Page 53
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 93]
excluded interest of the person at the time of the acquisition, 1
multiplied by the unencumbered value of all Queensland 2
land-holdings of the landholder at the time of the acquisition. 3
Note-- 4
See also section 14 (What is the unencumbered value of property).'. 5
(2) Section 179(2) and (3) and examples, `land rich 6
corporation'-- 7
omit, insert-- 8
`private landholder'. 9
(3) Section 179(2)(b)(i) and (3), examples, `majority interest'-- 10
omit, insert-- 11
`significant interest'. 12
(4) Section 179(2)(b)(iii), `corporation'-- 13
omit, insert-- 14
`landholder'. 15
(5) Section 179(4), note, `land rich'-- 16
omit, insert-- 17
`landholder'. 18
(6) Section 179-- 19
insert-- 20
`(6) In this section-- 21
excluded interest, of a person who makes a relevant 22
acquisition in a private landholder, is any interest constituting 23
the relevant acquisition-- 24
(a) held by the person, or a related person of the person, on 25
or before the day that is 3 years before the relevant 26
acquisition, unless-- 27
(i) the interest was acquired as part of an arrangement; 28
and 29
Page 54
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 94]
(ii) the arrangement includes the interest most recently 1
acquired as part of the relevant acquisition; or 2
(b) acquired by the person, or a related person of the person, 3
at a time when the landholder did not hold land in 4
Queensland.'. 5
Clause 94 Insertion of new ch 3, pt 1, div 4, sdiv 2 and sdiv 3, hdg 6
Chapter 3, part 1, division 4, after section 179-- 7
insert-- 8
`Subdivision 2 Public landholders 9
`179A Landholder duty 10
`(1) Subject to section 179B, the landholder duty imposed on a 11
relevant acquisition made by a person in a public landholder is 12
10% of the amount of transfer duty that would be imposed on 13
a dutiable transaction under chapter 2, if a transfer of all the 14
Queensland land-holdings of the landholder had happened at 15
the time of the relevant acquisition. 16
`(2) However, for a relevant acquisition to which section 158(1)(c) 17
applies, no landholder duty is imposed for an increase in the 18
person's interest if-- 19
(a) landholder duty for a relevant acquisition by the person 20
in the landholder has previously been imposed under 21
this section; and 22
(b) since making the relevant acquisition for which 23
landholder duty was imposed, the interest of the person 24
constituting the previous acquisition has not reduced. 25
`(3) This section has effect subject to a deduction allowed under 26
sections 185 to 188. 27
`179B Dutiable value of dutiable transaction for s 179A 28
`(1) For section 179A, in working out the amount of transfer duty 29
that would be imposed under chapter 2, the dutiable value of 30
Page 55
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 95]
the dutiable transaction is the unencumbered value of all 1
Queensland land-holdings of the landholder at the time of the 2
acquisition, reduced by the proportion of the value 3
represented by any excluded interest of the person at the time 4
of the acquisition. 5
`(2) In this section-- 6
excluded interest, of a person who makes a relevant 7
acquisition in a public landholder, is any interest constituting 8
the relevant acquisition acquired by the person, or a related 9
person-- 10
(a) before 1 July 2011; or 11
(b) at a time when the landholder did not hold land in 12
Queensland. 13
`Subdivision 3 Other provisions for working out 14
dutiable value'. 15
Clause 95 Amendment of s 180 (Aggregation of particular relevant 16
acquisitions) 17
(1) Section 180(2), (5)(a) and (6), `land rich'-- 18
omit, insert-- 19
`landholder'. 20
(2) Section 180(5), `Land rich'-- 21
omit, insert-- 22
`Landholder'. 23
Clause 96 Omission of s 181 (Unencumbered value of Queensland 24
land-holdings of land rich corporation) 25
Section 181-- 26
omit. 27
Page 56
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 97]
Clause 97 Amendment of s 182 (Unencumbered value of 1
land-holdings of subsidiary of land rich corporation) 2
(1) Section 182, heading, `land rich corporation'-- 3
omit, insert-- 4
`landholder'. 5
(2) Section 182(1) to (3)-- 6
omit, insert-- 7
`(1) This section applies for working out the unencumbered value 8
of the Queensland land-holdings of a landholder under section 9
179 or 179B, to the extent the land-holdings comprise 10
land-holdings of a subsidiary of the landholder. 11
`(2) The unencumbered value of the Queensland land-holdings of 12
the landholder is the proportion of the unencumbered value of 13
the land-holdings in Queensland of all the subsidiaries to 14
which the landholder would be entitled, if the subsidiaries, at 15
the same time and without regard to their liabilities-- 16
(a) for subsidiaries that are corporations--were wound up; 17
or 18
(b) for subsidiaries that are trusts--were terminated. 19
`(3) For subsection (2), the unencumbered value of the 20
Queensland land-holdings of the subsidiary on the winding up 21
or termination of all the subsidiaries is-- 22
(a) if the subsidiary is a corporation, the greatest proportion 23
of the unencumbered value of the land-holdings in 24
Queensland that the landholder would be entitled to 25
under sections 161(1) and 161B(1) applied as if-- 26
(i) a reference to a person were a reference to the 27
landholder mentioned in this section; and 28
(ii) a reference to a corporation were a reference to the 29
subsidiary; or 30
(b) if the subsidiary is a unit trust, the greatest proportion of 31
the unencumbered value of the land-holdings in 32
Page 57
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 98]
Queensland that the landholder would be entitled to 1
under sections 161A(1), (2) and 161B(1) as if-- 2
(i) a reference to a person were a reference to the 3
landholder mentioned in this section; and 4
(ii) a reference to a listed unit trust were a reference to 5
the subsidiary; or 6
(c) if the subsidiary is a trustee of a trust other than a unit 7
trust--the greatest proportion of the unencumbered 8
value of the land-holdings in Queensland of the trust 9
that the landholder could derive at any time from the 10
trust without regard to the liabilities of any of the 11
subsidiaries.'. 12
(3) Section 182(4), after `(3)'-- 13
insert-- 14
`(c)'. 15
(4) Section 182(5) and (6), `corporation'-- 16
omit, insert-- 17
`landholder'. 18
Clause 98 Amendment of s 183 (Land transferred for shares to be 19
disregarded) 20
(1) Section 183, heading, after `shares'-- 21
insert-- 22
`or units'. 23
(2) Section 183(1), after `issue of shares'-- 24
insert-- 25
`or units by a landholder'. 26
(3) Section 183(1)(a), after `shares'-- 27
insert-- 28
`or units'. 29
Page 58
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 99]
(4) Section 183(1), `corporation'-- 1
omit, insert-- 2
`landholder'. 3
(5) Section 183(1)(d), after `shareholder'-- 4
insert-- 5
`or unit holder'. 6
(6) Section 183(2), `a land rich corporation'-- 7
omit, insert-- 8
`the landholder'. 9
Clause 99 Replacement of s 184 (Value of co-owned land-holdings) 10
Section 184-- 11
omit, insert-- 12
`184 Value of co-owned land-holdings 13
`For sections 179 and 179B, if a landholder has an interest in 14
land-holdings as co-owner, the value of the land-holdings is 15
the unencumbered value of the landholder's interest in the 16
land-holdings. 17
`Subdivision 4 Deductions'. 18
Clause 100 Amendment of s 185 (Deduction--corporate trustee duty) 19
(1) Section 185(1)(b), `land'-- 20
omit, insert-- 21
`land-holdings'. 22
(2) Section 185(2)-- 23
omit, insert-- 24
`(2) Landholder duty imposed on the relevant acquisition must be 25
reduced by the amount of corporate trustee duty paid or 26
Page 59
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 101]
payable for the land-holdings to the extent that the 1
land-holdings were included in working out the dutiable value 2
of the relevant acquisition under this part.'. 3
Clause 101 Amendment of s 186 (Deduction--transfer duty for 4
particular trusts) 5
(1) Section 186(1)(b), `land'-- 6
omit, insert-- 7
`land-holdings'. 8
(2) Section 186(2)-- 9
omit, insert-- 10
`(2) Landholder duty imposed on the relevant acquisition must be 11
reduced by the amount of transfer duty paid or payable for the 12
land-holdings to the extent that the land-holdings were 13
included in working out the dutiable value of the relevant 14
acquisition under this part.'. 15
Clause 102 Amendment of s 187 (Deduction--transfer duty for 16
marketable securities) 17
(1) Section 187(2), `Land rich'-- 18
omit, insert-- 19
`Landholder'. 20
(2) Section 187(2), `land rich corporation'-- 21
omit, insert-- 22
`landholder'. 23
(3) Section 187(2), definition LV, `under section 181'-- 24
omit. 25
Clause 103 Amendment of s 188 (Deduction--mortgage duty) 26
(1) Section 188(1)(a) and (2)(a), `shares'-- 27
omit, insert-- 28
Page 60
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 104]
`shares or units in an entity'. 1
(2) Section 188(1)(b), (c) and (3), after `shares'-- 2
insert-- 3
`or units'. 4
(3) Section 188(1)(c), `corporation'-- 5
omit, insert-- 6
`entity'. 7
(4) Section 188(4), `Land rich'-- 8
omit, insert-- 9
`Landholder'. 10
Clause 104 Amendment of s 189 (Exemption--particular share 11
issues) 12
(1) Section 189, heading, after `share'-- 13
insert-- 14
`or unit'. 15
(2) Section 189(1)-- 16
omit, insert-- 17
`(1) Landholder duty is not imposed on an acquisition by a person 18
of an interest on the initial allotment of shares or units on the 19
registration of a corporation or the establishment of a listed 20
unit trust.'. 21
(3) Section 189(2) and (3), `land rich'-- 22
omit, insert-- 23
`landholder'. 24
(4) Section 189(2) and (3), after `the corporation'-- 25
insert-- 26
`or trust'. 27
Page 61
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 105]
(5) Section 189(2)(a), (3) and (4), definition dealing, after 1
`shares'-- 2
insert-- 3
`or units'. 4
(6) Section 189(2)(d), after `shareholder'-- 5
insert-- 6
`or unit holder'. 7
(7) Section 189(3)(a) to (c), after `shareholders'-- 8
insert-- 9
`or unit holders'. 10
Clause 105 Amendment of s 190 (Exemption--security interests) 11
(1) Section 190, `Land rich'-- 12
omit, insert-- 13
`Landholder'. 14
(2) Section 190, `land rich'-- 15
omit, insert-- 16
`landholder'. 17
Clause 106 Amendment of s 191 (Exemption--change of trustee) 18
Section 191, `Land rich'-- 19
omit, insert-- 20
`Landholder'. 21
Clause 107 Amendment of s 192 (Exemption--acquisition by 22
liquidator) 23
Section 192, `Land rich'-- 24
omit, insert-- 25
`Landholder'. 26
Page 62
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 108]
Clause 108 Amendment of s 193 (Exemption--compromise or 1
arrangements) 2
(1) Section 193, `Land rich'-- 3
omit, insert-- 4
`Landholder'. 5
(2) Section 193(b), `land rich'-- 6
omit, insert-- 7
`landholder'. 8
Clause 109 Amendment of s 193A (Exemption--restructure of 9
stapled entities) 10
(1) Section 193A(1), `Land rich'-- 11
omit, insert-- 12
`Landholder'. 13
(2) Section 193A(1)(c) and (4), `land rich'-- 14
omit, insert-- 15
`landholder'. 16
Clause 110 Amendment of s 194 (Exemption--if transfer duty not 17
imposed) 18
Section 194, from `Land rich' to `provisions'-- 19
omit, insert-- 20
`(1) This section applies for a relevant acquisition that would be a 21
dutiable transaction if marketable securities were dutiable 22
property under chapter 2. 23
`(2) Landholder duty is not imposed on the acquisition if transfer 24
duty would not be imposed on the dutiable transaction 25
because of an exemption under any of the following 26
provisions'. 27
Page 63
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 111]
Clause 111 Amendment of s 194A (Exemption--marketable 1
securities) 2
Section 194A, `Land rich'-- 3
omit, insert-- 4
`Landholder'. 5
Clause 112 Amendment of s 195 (Exemption--no liability for transfer 6
duty on acquisition in other way) 7
(1) Section 195, `Land rich'-- 8
omit, insert-- 9
`Landholder'. 10
(2) Section 195(a), `corporation'-- 11
omit, insert-- 12
`landholder'. 13
(3) Section 195(b), `land rich'-- 14
omit, insert-- 15
`landholder'. 16
Clause 113 Amendment of s 196 (Interests acquired under exempt 17
acquisitions disregarded for particular purposes) 18
Section 196, `land rich corporation'-- 19
omit, insert-- 20
`landholder'. 21
Clause 114 Amendment of ch 3, pt 1, div 6, hdg (Reassessments for 22
land rich duty) 23
Chapter 3, part 1, division 6, heading, `land rich'-- 24
omit, insert-- 25
`landholder'. 26
Page 64
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 115]
Clause 115 Amendment of s 197 (When commissioner must make 1
reassessment) 2
(1) Section 197, `land rich duty'-- 3
omit, insert-- 4
`landholder duty'. 5
(2) Section 197(1)(a), `corporation's'-- 6
omit, insert-- 7
`landholder's'. 8
(3) Section 197(1)(a)(ii), `corporation'-- 9
omit, insert-- 10
`landholder'. 11
(4) Section 197(2), `corporation'-- 12
omit, insert-- 13
`landholder'. 14
(5) Section 197(3)(a)-- 15
omit, insert-- 16
`(a) deciding whether the entity in which the acquisition is 17
made is a landholder; and'. 18
Clause 116 Amendment of s 198 (Charge over land for unpaid land 19
rich duty) 20
(1) Section 198, `land rich duty'-- 21
omit, insert-- 22
`landholder duty'. 23
(2) Section 198(2), `land rich corporation'-- 24
omit, insert-- 25
`landholder'. 26
Page 65
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 117]
(3) Section 198(2) and (3), `the corporation'-- 1
omit, insert-- 2
`the landholder'. 3
Clause 117 Amendment of s 200 (Commissioner may apply to 4
Supreme Court for order to sell) 5
Section 200(1)(b) and (3), `land rich'-- 6
omit, insert-- 7
`landholder'. 8
Clause 118 Amendment of s 201 (When court must order sale of land) 9
Section 201(1)(b), `land rich'-- 10
omit, insert-- 11
`landholder'. 12
Clause 119 Amendment of s 202 (Application of proceeds of sale) 13
Section 202(d), `land rich'-- 14
omit, insert-- 15
`landholder'. 16
Clause 120 Amendment of s 204 (Corporation or subsidiary may 17
recover proceeds of sale as debt) 18
(1) Section 204, heading, `Corporation'-- 19
omit, insert-- 20
`Landholder'. 21
(2) Section 204, `corporation'-- 22
omit, insert-- 23
`entity'. 24
(3) Section 204(1), `land rich'-- 25
Page 66
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 121]
omit, insert-- 1
`landholder'. 2
Clause 121 Amendment of s 209 (What is a corporate trustee) 3
Section 209, after paragraph (b)-- 4
insert-- 5
`Note-- 6
Section 498 includes provision about references to dutiable property.'. 7
Clause 122 Amendment of s 407 (Group property for intra-group 8
transfer or property) 9
Section 407(1)(d), `land rich'-- 10
omit, insert-- 11
`landholder'. 12
Clause 123 Amendment of s 409 (Exemption--land rich duty) 13
(1) Section 409, heading, `land rich'-- 14
omit, insert-- 15
`landholder'. 16
(2) Section 409(3), `Land rich'-- 17
omit, insert-- 18
`Landholder'. 19
Clause 124 Amendment of s 412 (Reassessment--exemption for 20
intra-group transfers of property, trustees and land rich 21
duty) 22
Section 412, heading, `land rich'-- 23
omit, insert-- 24
`landholder'. 25
Page 67
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 125]
Clause 125 Amendment of s 498 (Special provisions for working out 1
value of particular shares) 2
(1) Section 498(1) and (2), `land rich corporation'-- 3
omit, insert-- 4
`landholder'. 5
(2) Section 498(1), `the corporation'-- 6
omit, insert-- 7
`the landholder'. 8
(3) Section 498(2), `the corporation's'-- 9
omit, insert-- 10
`the landholder's'. 11
Clause 126 Insertion of new ch 17, pt 15 12
After chapter 17, part 14-- 13
insert-- 14
`Part 15 Transitional provisions for 15
Community Ambulance Cover 16
Levy Repeal and Revenue and 17
Other Legislation Amendment 18
Act 2011 19
`622 Definition for pt 15 20
`In this part-- 21
previous, if followed by a provision number, means the 22
provision of that number as in force immediately before 1 July 23
2011, as affected by any relevant definition in force for the 24
provision at that time. 25
Page 68
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 126]
Note-- 1
1 July 2011 was the day on which amendments to this Act under the 2
Community Ambulance Cover Levy Repeal and Revenue and Other 3
Legislation Amendment Act 2011 commenced. 4
`623 Particular references to landholder duty, majority 5
interests and relevant acquisitions 6
`(1) In the provisions mentioned in subsection (2)-- 7
(a) a reference to landholder duty imposed or paid for a 8
relevant acquisition includes a reference to land rich 9
duty imposed or paid under previous chapter 3, part 1; 10
and 11
(b) a reference to a relevant acquisition includes a reference 12
to a relevant acquisition made under previous chapter 3, 13
part 1; and 14
(c) a reference to a significant interest includes a reference 15
to a majority interest under previous chapter 3, part 1. 16
`(2) For subsection (1), the provisions are the following-- 17
(a) section 82; 18
(b) section 158(1)(c); 19
(c) chapter 3, part 1, division 4; 20
(d) section 407(1)(d). 21
`624 Relevant acquisitions made in a land rich corporation 22
before 1 July 2011 23
`(1) This section applies if, before 1 July 2011, a person made a 24
relevant acquisition in a land rich corporation under previous 25
section 158. 26
`(2) Previous chapter 3, part 1 and chapter 10, part 1 continue to 27
apply in relation to the relevant acquisition as if the 28
Community Ambulance Cover Levy Repeal and Revenue and 29
Other Legislation Amendment Act 2011 had not commenced. 30
Page 69
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 126]
`625 Interests acquired before 1 July 2011 included for 1
s 158 2
`(1) This section applies if-- 3
(a) before 1 July 2011, a person or related person of the 4
person acquired an interest in an entity (the original 5
interest); and 6
(b) on or after 1 July 2011, the person or related person 7
acquires a further interest in the entity; and 8
(c) when the further interest is acquired, the person or 9
related person still holds the original interest. 10
`(2) To avoid any doubt, it is declared that for section 158, the 11
original interest is an interest held by the person or related 12
person in the entity. 13
`626 Particular interests taken to be excluded interests for 14
s 179 15
`(1) This section applies if-- 16
(a) before 1 July 2011 a person acquired an interest in a 17
corporation other than a land rich corporation as defined 18
under this Act before that day; and 19
(b) on or after 1 July 2011-- 20
(i) the corporation is or becomes a landholder; and 21
(ii) the person makes a relevant acquisition in the 22
corporation. 23
`(2) For working out the dutiable value of the relevant acquisition 24
under section 179, the interest acquired before 1 July 2011 is 25
taken to be an excluded interest. 26
`(3) Section 163(2) applies for working out when the interest was 27
acquired. 28
`627 Application of s 412 29
`A reference in section 412(1)(a) to duty assessed on the basis 30
of an exemption under section 409 includes a reference to 31
Page 70
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 127]
duty assessed on the basis of an exemption under previous 1
section 409.'. 2
Clause 127 Amendment of sch 3 (Rates of duty on dutiable 3
transactions and relevant acquisitions for land rich and 4
corporate trustee duty) 5
(1) Schedule 3, heading, `land rich'-- 6
omit, insert-- 7
`landholder'. 8
(2) Schedule 3, heading, `176'-- 9
omit, insert-- 10
`178A'. 11
Clause 128 Amendment of sch 6 (Dictionary) 12
(1) Schedule 6, definitions land rich corporation, land rich duty, 13
land rich duty statement, majority interest and unlisted 14
corporation-- 15
omit. 16
(2) Schedule 6-- 17
insert-- 18
`landholder see section 165. 19
landholder duty see section 157(1). 20
landholder duty statement see section 177. 21
listed corporation means a corporation whose shares are 22
quoted on the market operated by a recognised stock 23
exchange. 24
private landholder see section 165A(1). 25
public landholder see section 165A(2). 26
significant interest, of a person in a landholder, see section 27
159. 28
Page 71
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 129]
unlisted corporation means a corporation other than a listed 1
corporation. 2
Note-- 3
Section 498A includes provision about when the quotation of securities 4
is suspended.'. 5
(3) Schedule 6, definition entity, paragraph (b)-- 6
omit, insert-- 7
`(b) chapter 3, part 1, means a corporation or listed unit trust; 8
or 9
(c) chapter 11, includes-- 10
(i) a trust; and 11
(ii) a superannuation fund under the Superannuation 12
Industry (Supervision) Act 1993 (Cwlth).'. 13
(4) Schedule 6, definition exempt acquisition, paragraph (a), `land 14
rich'-- 15
omit, insert-- 16
`landholder'. 17
(5) Schedule 6, definition outstanding amount, `land rich'-- 18
omit, insert-- 19
`landholder'. 20
(6) Schedule 6, definition previous-- 21
insert-- 22
`(c) for chapter 17, part 15, see section 622.'. 23
Division 3 Amendments commencing 1 24
August 2011 25
Clause 129 Amendment of ch 2, pt 9 hdg and pt 9, div 2 hdg 26
Chapter 2, part 9 heading and part 9, division 2 heading, 27
`homes'-- 28
Page 72
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 130]
omit, insert-- 1
`first homes'. 2
Clause 130 Amendment of s 85 (Purpose of pt 9) 3
Section 85, `a home or first'-- 4
omit, insert-- 5
`a first'. 6
Clause 131 Replacement of s 86 (What is a home and a first home) 7
Section 86-- 8
omit, insert-- 9
`86 What is a first home generally 10
`(1) A residence is a person's first home if-- 11
(a) the person's occupation date for the residence is within 12
1 year after the person's transfer date for the residential 13
land on which the residence is constructed; and 14
Note-- 15
For transfer duty to be imposed for residential land, it must be in 16
Queensland, see section 10(1)(a). 17
(b) before acquiring the residence-- 18
(i) the person did not hold, and never before held, an 19
interest in other residential land in Queensland or 20
elsewhere other than-- 21
(A) as trustee for another person; or 22
(B) as lessee; or 23
(C) as the holder of a security interest; and 24
(ii) the person was not, and had never been, a vacant 25
land concession beneficiary in relation to land 26
other than the residential land on which the 27
residence is constructed. 28
Page 73
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 132]
`(2) Subsection (1)(b)(i)(B) does not apply to the interest in land 1
of a lessee of a lease of residential land for which a premium, 2
fine or other consideration is payable.'. 3
Clause 132 Amendment of s 86B (What is a first home for a residence 4
to be constructed on vacant land) 5
Section 86B(2), from `lease' to `payable'-- 6
omit, insert-- 7
`lease of residential land for which a premium, fine or other 8
consideration is payable'. 9
Clause 133 Amendment of ch 2, pt 9, div 3 hdg 10
Chapter 2, part 9, division 3 heading, `homes and'-- 11
omit. 12
Clause 134 Omission of s 91 (Concession--home) 13
Section 91-- 14
omit. 15
Clause 135 Amendment of s 92 (Concession--first home) 16
(1) Section 92(2)-- 17
omit, insert-- 18
`(2) The transfer duty imposed on the dutiable transaction is as 19
follows-- 20
(a) for a dutiable transaction mentioned in subsection (1)(a) 21
in relation to residential land--the transfer duty 22
imposed on the dutiable value of the transaction less the 23
concession amount stated in schedule 4A opposite the 24
dutiable value of the residential land; 25
(b) for a dutiable transaction mentioned in subsection (1)(a) 26
in relation to vacant land--the transfer duty imposed on 27
the dutiable value of the transaction less the concession 28
Page 74
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 136]
amount stated in schedule 4B opposite the dutiable 1
value of the vacant land.'. 2
(2) Section 92(4)-- 3
omit. 4
Clause 136 Amendment of s 93 (Concession--mixed and multiple 5
claims for individuals--residential land) 6
(1) Section 93(1)(c)-- 7
omit, insert-- 8
`(c) the residence is the first home of 1 or more of the 9
transferees, 1 or more of the lessees or 1 or more of the 10
vested persons (each relevant persons) but not all the 11
transferees, all the lessees or all the vested persons; 12
and'. 13
(2) Section 93(2)(b), `home or'-- 14
omit. 15
(3) Section 93(4) and (5)-- 16
omit. 17
(4) Section 93(3A) and (3B)-- 18
renumber as section 93(4) and (5). 19
(5) Section 93(6), from `For subsections' to end of paragraph 20
(a)-- 21
omit, insert-- 22
`For subsection (6)--'. 23
(6) Section 93(6)(b) and (c)-- 24
renumber as section 93(6)(a) and (b). 25
(7) Section 93(6)(d)-- 26
omit. 27
(8) Section 93(7), from `subsection (6)(c)' to `first home'-- 28
omit, insert-- 29
Page 75
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 137]
`subsection (7)(b) is the part of the residential land relating to 1
the person's first home'. 2
(9) Section 93(6) and (7)-- 3
renumber as section 93(7) and (9). 4
(10) Section 93-- 5
insert-- 6
`(6) The transfer duty imposed on a dutiable transaction to which 7
this section applies is the amount worked out by deducting, 8
from transfer duty on the dutiable value of the transaction, the 9
lesser of the following amounts-- 10
(a) the total amount worked out, for each relevant person, 11
by applying the relevant person's interest to the 12
concession amount stated in schedule 4A opposite the 13
dutiable value of the residential land; 14
(b) the total amount worked out, for each relevant person, 15
by applying the relevant person's interest to transfer 16
duty on the dutiable value of the residential land.'. 17
(11) Section 93(6A)-- 18
omit, insert-- 19
`(8) For working out the transfer duty under subsection (6) for a 20
relevant person under subsection (2), the residential land 21
mentioned in subsection (6) and schedule 4A is the part of the 22
residential land relating to the person's first home.'. 23
Clause 137 Amendment of s 94 (Concession--mixed and multiple 24
claims for trustees--residential land) 25
Section 94(3), `section 93(3A) and (3B)'-- 26
omit, insert-- 27
`section 93(4) and (5).'. 28
Clause 138 Amendment of ch 2, pt 14, div 1 hdg 29
Chapter 2, part 14, division 1 heading, `homes'-- 30
Page 76
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 139]
omit, insert-- 1
`first homes'. 2
Clause 139 Amendment of s 153 (Reassessment--disposal after 3
occupation date for residence) 4
(1) Section 153(1)(a), `91,'-- 5
omit. 6
(2) Section 153(1)(b)(iii), `home or'-- 7
omit. 8
Clause 140 Amendment of s 154 (Reassessment--noncompliance 9
with occupancy requirements) 10
(1) Section 154(1)(a), `91,'-- 11
omit. 12
(2) Section 154(2), `home'-- 13
omit, insert-- 14
`first home'. 15
(3) Section 154(5), definition home or vacant land lease-- 16
omit, insert-- 17
`first home or vacant land lease means a lease-- 18
(a) of residential land on which a first home is constructed 19
or of vacant land on which a first home is to be 20
constructed; and 21
(b) for which a premium, fine or other consideration is 22
payable.'. 23
Page 77
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 141]
Clause 141 Amendment of s 155 (When transferees, lessees and 1
vested persons for land must give notice for 2
reassessment) 3
Section 155(1), `91,'-- 4
omit. 5
Clause 142 Replacement of s 272 (What is a home and first home for 6
div 2) 7
Section 272-- 8
omit, insert-- 9
`272 What is a home for div 2 10
`For this division-- 11
(a) a residence that is constructed is a person's home if the 12
person's occupation date for the residence is within 1 13
year after the person's transfer date for the residential 14
land on which the residence is constructed; and 15
(b) a residence that is to be constructed is a person's home 16
if the person's occupation date for the residence is 17
within 2 years after the date the home mortgage for the 18
residence was first signed. 19
`272A What is a first home for div 2 20
`(1) For this division-- 21
(a) a residence that is constructed is a person's first home if 22
it is the person's first home under section 86; and 23
(b) a residence that is to be constructed is a person's first 24
home if, when constructed, it will be the person's first 25
home under section 86. 26
`(2) For subsection (1), section 86(1)(b)(ii) does not apply. 27
`(3) For subsection (1)(b), section 86 applies as if the reference in 28
section 86(1)(a) to a period of 1 year after the person's 29
transfer date for the residential land were a reference to a 30
Page 78
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 143]
period of 2 years after the date the home mortgage for the 1
residence was first signed.'. 2
Clause 143 Insertion of new ch 17, pt 15, div 1 hdg 3
Chapter 17, part 15, after part 15 heading-- 4
insert-- 5
`Division 1 Transitional provisions for 6
Community Ambulance Cover Levy 7
Repeal and Revenue and Other 8
Legislation Amendment Act 2011'. 9
Clause 144 Insertion of new ch 17, pt 15, div 2 10
After section 627-- 11
insert-- 12
`Division 2 Savings provision for repeal 13
`628 Pre-amended home concession provisions continue 14
to apply for particular transactions 15
`(1) This section applies to each of the following dutiable 16
transactions for which liability for transfer duty arose before 17
the commencement-- 18
(a) the transfer, or agreement for the transfer, of a home; 19
(b) the acquisition, on its creation, grant or issue, of a new 20
right that is a lease-- 21
(i) of residential land on which a home is constructed; 22
and 23
(ii) for which a premium, fine or other consideration is 24
payable; 25
(c) the vesting, as mentioned in section 9(1)(d), of a home. 26
`(2) The following pre-amended provisions continue to apply to 27
the assessment of transfer duty in relation to the transaction-- 28
Page 79
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 145]
(a) sections 86, 91 and 93; 1
(b) sections 153, 154 and 155; 2
(c) schedules 3, 4A and 4B; 3
(d) schedule 6, definitions home and occupancy 4
requirement. 5
`(3) This section does not limit the Acts Interpretation Act 1954, 6
section 20. 7
`(4) In this section-- 8
commencement means the commencement of this section. 9
home means a home under pre-amended section 86(1). 10
pre-amended, in relation to a provision, means the provision 11
as it was in force immediately before the commencement.'. 12
Clause 145 Replacement of sch 3 (Rates of duty on dutiable 13
transactions and relevant acquisitions for land rich and 14
corporate trustee duty) 15
Schedule 3-- 16
omit, insert-- 17
Page 80
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 146]
`Schedule 3 Rates of duty on dutiable 1
transactions and 2
relevant acquisitions for 3
landholder and 4
corporate trustee duty 5
sections 24(2), 92, 93, 178A and 216 6
Column 1 Column 2
Dutiable value of dutiable Rate of duty
transaction or relevant acquisition
Not more than $5000 Nil
More than $5000 but not more $1.50 for each $100, or part of
than $105000 $100, by which the dutiable value
is more than $5000
More than $105000 but not more $1500 plus $3.50 for each $100, or
than $480000 part of $100, by which the dutiable
value is more than $105000
More than $480000 but not more $14625 plus $4.50 for each $100,
than $980000 or part of $100, by which the
dutiable value is more than
$480000
More than $980000 $37125 plus $5.25 for each $100,
or part of $100, by which the
dutiable value is more than
$980000'.
Clause 146 Replacement of schs 4A and 4B 7
Schedules 4A and 4B-- 8
Page 81
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 146]
omit, insert-- 1
`Schedule 4A Amount of concession for 2
transfer duty--first 3
home--residential land 4
sections 92(2)(a) and 93(6) and (8) 5
Dutiable value of the residential land Concession amount
Not more than $509 999.99 the lesser of the following--
(a) $15 525;
(b) the transfer duty that would
be imposed on the dutiable
transaction as if the dutiable
value of the transaction were
equivalent to the dutiable
value of the residential land
$510 000--$519 999.99 $13 925
$520 000--$529 999.99 $12 325
$530 000--$539 999.99 $10 725
$540 000--$549 999.99 $9 125
$550 000--$559 999.99 $7 550
$560 000--$569 999.99 $6 000
$570 000--$579 999.99 $4 500
$580 000--$589 999.99 $3 000
Page 82
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 146]
Dutiable value of the residential land Concession amount
$590 000--$599 999.99 $1 500
$600 000 or more nil
`Schedule 4B Amount of concession for 1
transfer duty--first 2
home--vacant land 3
section 92(2)(b) and 93A(5)(a) 4
Dutiable value of the vacant land Concession amount
Not more than $259 999.99 the lesser of the following--
(a) $6 575;
(b) the transfer duty that
would be imposed on the
dutiable transaction as if
the dutiable value of the
transaction were
equivalent to the dutiable
value of the vacant land
$260 000--$269 999.99 $6 125
$270 000--$279 999.99 $5 675
$280 000--$289 999.99 $5 225
$290 000--$299 999.99 $4 775
$300 000--$309 999.99 $4 325
Page 83
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 7 Amendment of Duties Act 2001
[s 147]
Dutiable value of the vacant land Concession amount
$310 000--$319 999.99 $3 875
$320 000--$329 999.99 $3 425
$330 000--$339 999.99 $2 975
$340 000--$349 999.99 $2 550
$350 000--$359 999.99 $2 125
$360 000--$369 999.99 $1 700
$370 000--$379 999.99 $1 275
$380 000--$389 999.99 $850
$390 000--$399 999.99 $425
$400 000 or more nil'.
Clause 147 Amendment of sch 6 (Dictionary) 1
(1) Schedule 6, definitions first home and occupancy 2
requirement-- 3
omit, insert-- 4
`first home-- 5
(a) for a residence to be constructed on vacant land--see 6
section 86B; or 7
(b) for chapter 5, part 6, division 2--see section 272A; or 8
(c) otherwise--see section 86. 9
occupancy requirement, for a person's residence, means-- 10
(a) if the residence is constructed--the person's occupation 11
date for the residence is within 1 year after the transfer 12
date for the residential land on which the residence is 13
constructed; or 14
Page 84
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 8 Amendment of Geothermal Energy Act 2010
[s 148]
(b) if the residence is to be constructed on vacant land--the 1
person's occupation date for the residence is within 2 2
years after the transfer date for the vacant land.'. 3
(2) Schedule 6, definition home, paragraph (c)-- 4
omit. 5
Part 8 Amendment of Geothermal 6
Energy Act 2010 7
Clause 148 Act amended 8
This part amends the Geothermal Energy Act 2010. 9
Clause 149 Amendment of s 527 (Insertion of new pt 19, div 13, sdiv 10
3) 11
Section 527, inserted sections 780 to 782-- 12
renumber as inserted sections 783 to 785. 13
Editor's note-- 14
Legislation ultimately amended-- 15
· Mineral Resources Act 1989 16
Part 9 Amendment of Land Tax Act 17
2010 18
Clause 150 Act amended 19
This part amends the Land Tax Act 2010. 20
Page 85
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 9 Amendment of Land Tax Act 2010
[s 151]
Clause 151 Amendment of s 16 (Taxable value) 1
(1) Section 16, editor's note-- 2
omit. 3
(2) Section 16-- 4
insert-- 5
`(2) However, if section 18A applies to land for a financial year, 6
the taxable value of the land for the financial year is the 7
capped value of the land. 8
Note-- 9
See also section 90 in relation to the capping of the taxable value of land 10
for the financial year starting 1 July 2010.'. 11
Clause 152 Insertion of new s 18A 12
Part 3, division 3, after section 18-- 13
insert-- 14
`18A Capped value of taxable land for 2011-12 financial 15
year 16
`(1) This section applies to taxable land for the 2011-12 financial 17
year if-- 18
(a) section 30 does not apply to the land for the 2011-12 19
financial year; and 20
(b) the land had a Land Valuation Act value for the previous 21
financial year; and 22
(c) the uncapped value of the land for the 2011-12 financial 23
year is more than 150% of the taxable value of the land 24
for the previous financial year. 25
`(2) The capped value of the taxable land for the 2011-12 26
financial year is 150% of the taxable value of the land for the 27
previous financial year. 28
`(3) In this section-- 29
2011-12 financial year means the financial year starting 1 30
July 2011. 31
Page 86
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 153]
uncapped value, of taxable land for the 2011-12 financial 1
year, means the lesser of the following-- 2
(a) the Land Valuation Act value of the land for the 3
financial year; 4
(b) the averaged value of the land for the financial year.'. 5
Clause 153 Amendment of sch 4 (Dictionary) 6
Schedule 4-- 7
insert-- 8
`capped value, of taxable land for section 16(2), see section 9
18A(2).'. 10
Part 10 Amendment of Mineral 11
Resources Act 1989 12
Division 1 Preliminary 13
Clause 154 Act amended 14
This part amends the Mineral Resources Act 1989. 15
Division 2 Amendments commencing on 16
assent 17
Clause 155 Amendment of s 318AO (Application of div 2) 18
Section 318AO(2), notes-- 19
omit, insert-- 20
Page 87
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 156]
`Notes-- 1
1 For the circumstances mentioned in subsection (2)(a) to (c), see 2
division 3. 3
2 For the circumstance mentioned in subsection (2)(d), see division 4
6.'. 5
Clause 156 Amendment of pt 7AA, div 2, sdiv 3, hdg 6
Part 7AA, division 2, subdivision 3, heading, `separate'-- 7
omit. 8
Clause 157 Amendment of s 318AQ (Requirement for separate 9
applications relating to authority to prospect and 10
petroleum lease not held by same person) 11
(1) Section 318AQ, heading-- 12
omit, insert-- 13
`318AQ Applications relating to authority to prospect and 14
petroleum lease not held by same person'. 15
(2) Section 318AQ(1)(b), editor's note-- 16
omit, insert-- 17
`Note-- 18
If the authority to prospect and the petroleum lease are held by the same 19
person, see division 6.'. 20
(3) Section 318AQ(2), `must'-- 21
omit, insert-- 22
`may'. 23
(4) Section 318AQ(3) and (4)-- 24
omit, insert-- 25
`(3) A separate application for the authority to prospect part, or the 26
part of an application that relates to the authority to prospect 27
part, must be decided under this division. 28
Page 88
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 158]
`(4) A separate application for the petroleum lease part, or the part 1
of an application that relates to the petroleum lease part, must 2
be decided under division 5 or 6.'. 3
Clause 158 Amendment of s 318AR (Requirement for separate 4
application for other land) 5
(1) Section 318AR, heading-- 6
omit, insert-- 7
`318AR Applications relating to other land'. 8
(2) Section 318AR(2), `must'-- 9
omit, insert-- 10
`may'. 11
(3) Section 318AR(3)-- 12
omit, insert-- 13
`(3) A separate application for the other part, or the part of an 14
application that relates to the other part, must be decided 15
under part 7.'. 16
Clause 159 Amendment of s 318BO (Application of div 3) 17
Section 318BO(2), editor's notes-- 18
omit, insert-- 19
`Note-- 20
For the circumstances mentioned in subsection (2), see division 6.'. 21
Clause 160 Amendment of s 318BQ (Requirement for separate 22
applications relating to petroleum lease and authority to 23
prospect not held by same person) 24
(1) Section 318BQ, heading-- 25
omit, insert-- 26
Page 89
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 161]
`318BQ Applications relating to petroleum lease and authority to 1
prospect not held by same person'. 2
(2) Section 318BQ(1)(b), editor's note-- 3
omit, insert-- 4
`Note-- 5
If the authority to prospect and the petroleum lease are held by the same 6
person, see division 5.'. 7
(3) Section 318BQ(2), `must'-- 8
omit, insert-- 9
`may'. 10
(4) Section 318BQ(3) and (4)-- 11
omit, insert-- 12
`(3) A separate application for the authority to prospect part, or the 13
part of an application that relates to the authority to prospect 14
part, must be decided under this division. 15
`(4) A separate application for the petroleum lease part, or the part 16
of an application that relates to the petroleum lease part, must 17
be decided under division 5 or 6.'. 18
Clause 161 Amendment of s 318BR (Requirement for separate 19
application for other land) 20
(1) Section 318BR, heading-- 21
omit, insert-- 22
`318BR Applications relating to other land'. 23
(2) Section 318BR(2), `must'-- 24
omit, insert-- 25
`may'. 26
(3) Section 318BR(3)-- 27
omit, insert-- 28
Page 90
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 162]
`(3) A separate application for the other part, or the part of an 1
application that relates to the other part, must be decided 2
under part 7.'. 3
Clause 162 Amendment of s 318BW (Application of div 5) 4
(1) Section 318BW(2)(b), editor's note-- 5
omit, insert-- 6
`Note-- 7
For the circumstances mentioned in subsection (2), see division 6.'. 8
(2) Section 318BW(3), editor's note-- 9
omit, insert-- 10
`Note-- 11
If the petroleum lease and the authority to prospect are held by different 12
persons, see section 318BQ.'. 13
Clause 163 Amendment of s 318BY (Requirement for separate 14
application for other land) 15
(1) Section 318BY, heading-- 16
omit, insert-- 17
`318BY Applications relating to other land'. 18
(2) Section 318BY(2), `must'-- 19
omit, insert-- 20
`may'. 21
(3) Section 318BY(3)-- 22
omit, insert-- 23
`(3) A separate application for the other part, or the part of an 24
application that relates to the other part, must be decided 25
under division 2.'. 26
Page 91
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 164]
Clause 164 Amendment of s 318CC (Application of div 6) 1
Section 318CC(2), editor's note-- 2
omit, insert-- 3
`Note-- 4
If the petroleum lease and the authority to prospect are held by different 5
persons, see section 318BQ.'. 6
Clause 165 Amendment of s 318CE (Requirement for separate 7
application for other land) 8
(1) Section 318CE, heading-- 9
omit, insert-- 10
`318CE Applications relating to other land'. 11
(2) Section 318CE(2), `must'-- 12
omit, insert-- 13
`may'. 14
(3) Section 318CE(3)-- 15
omit, insert-- 16
`(3) A separate application for the other part, or the part of an 17
application that relates to the other part, must be decided 18
under division 2.'. 19
Clause 166 Renumbering of s 783 (Date of effect of amended s 381A) 20
Section 783-- 21
renumber as section 786. 22
Clause 167 Insertion of new pt 19, div 15 23
Part 19-- 24
insert-- 25
Page 92
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 168]
`Division 15 Transitional provision for 1
Community Ambulance Cover Levy 2
Repeal and Revenue and Other 3
Legislation Amendment Act 2011 4
`787 Particular applications taken to be properly made 5
`(1) This section applies if-- 6
(a) a mining lease application for land was made on or after 7
17 March 2008; and 8
(b) under section 318AQ, 318AR, 318BQ, 318BR, 318BY 9
or 318CE as in force before the commencement of this 10
section (each the unamended provision), separate 11
mining lease applications were required to be made for 12
particular parts of the land; and 13
(c) separate mining lease applications were not made as 14
required by the unamended provision. 15
`(2) Despite the noncompliance with the requirement, the 16
application is taken to be, and is taken to always have been, a 17
mining lease application for the land made under parts 7 and 18
7AA. 19
`(3) However, subsection (2) applies only to the extent the 20
application does not comply with the unamended provision. 21
`(4) This section applies whether or not the application has been 22
decided at the commencement.'. 23
Division 3 Amendments commencing 1 July 24
2011 25
Clause 168 Amendment of s 96 (Assignment or mortgage of mining 26
claim) 27
Section 96(9)-- 28
omit, insert-- 29
Page 93
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 169]
`(9) The mining registrar must not approve the assignment of a 1
mining claim unless it is accompanied by-- 2
(a) the written approval of any existing mortgagee; and 3
(b) a properly completed royalty return, if it has not already 4
been lodged under section 320(4); and 5
(c) either-- 6
(i) the royalty payable to the State under section 7
320(3)(a), if it has not already been paid; or 8
(ii) evidence that the royalty has been paid to another 9
person entitled to the royalty under section 10
320(3)(b).'. 11
Clause 169 Amendment of s 107 (Surrender of mining claim) 12
Section 107(1)(b)-- 13
omit, insert-- 14
`(b) a properly completed royalty return, unless it has 15
already been lodged under section 320(4); and 16
(ba) either-- 17
(i) the royalty payable to the State under section 18
320(3)(a), unless it has already been paid; or 19
(ii) evidence that the royalty has been paid to another 20
person entitled to the royalty under section 21
320(3)(b); and'. 22
Clause 170 Amendment of s 300 (Assignment, mortgage or sublease 23
of mining lease) 24
Section 300(11)-- 25
omit, insert-- 26
`(11) The Minister must not approve the assignment of a mining 27
lease unless it is accompanied by-- 28
(a) the written approval of any existing mortgagee; and 29
Page 94
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 171]
(b) a properly completed royalty return, if it has not already 1
been lodged under section 320(4); and 2
(c) either-- 3
(i) the royalty payable to the State under section 4
320(3)(a), if it has not already been paid; or 5
(ii) evidence that the royalty has been paid to another 6
person entitled to the royalty under section 7
320(3)(b).'. 8
Clause 171 Amendment of s 309 (Surrender of mining lease) 9
Section 309(2)(b)-- 10
omit, insert-- 11
`(b) for the surrender of all the land comprised in the mining 12
lease-- 13
(i) a properly completed royalty return, unless it has 14
already been lodged under section 320(4); and 15
(ii) either-- 16
(A) the royalty payable to the State under section 17
320(3)(a), unless it has already been paid; or 18
(B) evidence that the royalty has been paid to 19
another person entitled to the royalty under 20
section 320(3)(b); and'. 21
Clause 172 Insertion of new pt 9, div 1 hdg 22
Part 9, after part heading-- 23
insert-- 24
`Division 1 Payment of royalty'. 25
Clause 173 Amendment of s 325 (Royalty return and payment upon 26
assignment or surrender of mining claim or mining lease) 27
Section 325-- 28
Page 95
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 174]
insert-- 1
`(3) Despite subsection (1)-- 2
(a) the person is not required to lodge the royalty return if 3
the royalty return has already been lodged under section 4
320(4); and 5
(b) the person is not required to pay the royalty if the person 6
has already paid the royalty under section 320.'. 7
Clause 174 Insertion of new pt 9, div 2 hdg 8
Part 9, after section 325-- 9
insert-- 10
`Division 2 Records and information'. 11
Clause 175 Insertion of new pt 9, div 3 hdg 12
Part 9, after section 330-- 13
insert-- 14
`Division 3 Reassessment and enforcement'. 15
Clause 176 Omission of s 334 (Confidentiality of information) 16
Section 334-- 17
omit. 18
Clause 177 Renumbering of s 335 (Furnishing false particulars etc.) 19
Section 335-- 20
renumber as section 334. 21
Clause 178 Insertion of new pt 9, div 4 22
Part 9, after section 334, as renumbered-- 23
insert-- 24
Page 96
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 178]
`Division 4 Confidentiality 1
`334A Definitions for div 4 2
`In this division-- 3
confidential information means information disclosed to, 4
obtained by, or otherwise held by, a public official under or in 5
relation to this part. 6
public official means a person who is, or has been, a public 7
service employee or other person, performing functions under 8
or in relation to the administration or enforcement of this Act. 9
`334B Disclosure of confidential information 10
`(1) A public official must not disclose confidential information 11
acquired by the public official in the public official's capacity 12
to anyone else other than under this division. 13
Maximum penalty--100 penalty units. 14
`(2) The Minister may disclose personal confidential 15
information-- 16
(a) to the person to whom the information relates or, if 17
either of the following apply, to someone else-- 18
(i) with the consent, express or implied, of the person 19
to whom the information relates; 20
(ii) the Minister reasonably believes is acting for the 21
person to whom the information relates; or 22
(b) if the disclosure is expressly permitted or required under 23
another Act; or 24
(c) to a person for the administration or enforcement of-- 25
(i) a royalty law; or 26
(ii) a tax law or another law administered by the 27
revenue commissioner; or 28
(iii) another law about public revenue; or 29
Page 97
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 178]
(d) in relation to any legal proceeding under this Act; or 1
(e) to an officer of the department for-- 2
(i) developing or monitoring revenue policies; or 3
(ii) administering the Financial Accountability Act 4
2009, section 21. 5
`(3) Also, if the Minister becomes aware, from information 6
obtained or held by the Minister in the course of administering 7
this Act, of a particular offence or suspected offence (whether 8
against this Act or another law), the Minister may disclose 9
confidential information about the offence or suspected 10
offence to a member of the Queensland Police Service or the 11
Australian Federal Police for an investigation or proceeding 12
(including for starting an investigation or proceeding). 13
`(4) Also, the Minister may disclose confidential information, 14
other than personal confidential information, to any person, or 15
for any purpose, the Minister is satisfied is appropriate in the 16
circumstances. 17
`(5) This section does not create a right in any person to be given 18
confidential information. 19
`(6) In this section-- 20
personal confidential information, for a person, means 21
confidential information that-- 22
(a) identifies, or is likely to identify, the person; or 23
(b) discloses matters about the person's affairs. 24
revenue commissioner means the Commissioner of State 25
Revenue appointed under the Taxation Administration Act 26
2001, section 7(2). 27
royalty law means this Act or another Act administered by the 28
Minister providing for payment of a royalty. 29
tax law see the Taxation Administration Act 2001, schedule 2. 30
Page 98
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 10 Amendment of Mineral Resources Act 1989
[s 178]
`334C Other obligations about disclosure and use of 1
confidential information 2
`(1) If-- 3
(a) a person knowingly acquires confidential information 4
without lawful authority; or 5
(b) a person receives confidential information that the 6
person knows, or ought reasonably to know, is 7
confidential information; 8
the person must not disclose the information to anyone else 9
unless the disclosure is permitted under this division. 10
Maximum penalty--100 penalty units. 11
Example for subsection (1)(a)-- 12
A person employed by a contractor engaged by the State to clean the 13
department's offices reads a document in the Minister's office 14
containing confidential information. 15
Example for subsection (1)(b)-- 16
A person, other than the addressee of a fax, receives the fax that states 17
the information in it is confidential and is intended for the addressee's 18
purposes only. 19
`(2) If, under section 334B, the Minister discloses confidential 20
information to a person, the person may disclose the 21
information-- 22
(a) to the extent necessary to enable the person to exercise a 23
power or perform a function conferred on the person 24
under a law for the administration or enforcement of the 25
law; or 26
(b) for the purpose for which it was disclosed under the 27
section; or 28
(c) to anyone else or for any purpose if the information 29
relates to the person. 30
Page 99
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 11 Amendment of Payroll Tax Act 1971
[s 179]
`334D Refusal of disclosure of particular information 1
`(1) A person engaged in the administration or enforcement of this 2
Act can not be compelled to disclose to a court or QCAT in a 3
proceeding, or to a party to the proceeding-- 4
(a) confidential information; or 5
(b) whether or not the person has received particular 6
confidential information; or 7
(c) the identity of the source of particular confidential 8
information. 9
`(2) Subsection (1) does not apply to a proceeding for the 10
administration or enforcement of this Act.'. 11
Clause 179 Amendment of sch 2 (Dictionary) 12
Schedule 2-- 13
insert-- 14
`confidential information, for part 9, division 4, see section 15
334A. 16
public official, for part 9, division 4, see section 334A.'. 17
Part 11 Amendment of Payroll Tax Act 18
1971 19
Clause 180 Act amended 20
This part amends the Payroll Tax Act 1971. 21
Clause 181 Amendment of s 27A (Rebate for periodic liability) 22
Section 27A(1)(a), `2010 or 2011'-- 23
Page 100
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 11 Amendment of Payroll Tax Act 1971
[s 182]
omit, insert-- 1
`2010, 2011 or 2012'. 2
Clause 182 Amendment of s 35A (Rebate for annual payroll tax 3
amount) 4
Section 35A(1)(a), `2010 or 2011'-- 5
omit, insert-- 6
`2010, 2011 or 2012'. 7
Clause 183 Amendment of s 43A (Rebate for final payroll tax amount) 8
Section 43A(1)(a), `2010 or 2011'-- 9
omit, insert-- 10
`2010, 2011 or 2012'. 11
Clause 184 Amendment of s 49A (Definitions for div 6A) 12
Section 49A, definition relevant financial year, `2010 or 13
2011'-- 14
omit, insert-- 15
`2010, 2011 or 2012'. 16
Page 101
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 185]
Part 12 Amendment of Petroleum and 1
Gas (Production and Safety) 2
Act 2004 3
Division 1 Preliminary 4
Clause 185 Act amended 5
This part amends the Petroleum and Gas (Production and 6
Safety) Act 2004. 7
Division 2 Amendments commencing on 8
assent 9
Clause 186 Amendment of s 110 (Petroleum pipeline and water 10
pipeline construction and operation) 11
(1) Section 110(2)(b), `contiguous to the lease'-- 12
omit. 13
(2) Section 110(2)(b)(ii), `for each contiguous lease'-- 14
omit, insert-- 15
`of each other lease'. 16
(3) Section 110(3)-- 17
omit, insert-- 18
`(3) Also, if the pipeline is a water pipeline, the pipeline may be 19
operated only-- 20
(a) to transport associated water from a petroleum well in 21
the area of the lease to-- 22
(i) any other part of the area of the lease; or 23
(ii) any part of the area of another lease mentioned in 24
subsection (2); or 25
Page 102
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 187]
(b) to transport associated water that has been treated to any 1
part of the area of a lease mentioned in subsection (2).'. 2
Clause 187 Amendment of ch 3, pt 2, div 1, sdiv 3, hdg 3
Chapter 3, part 2, division 1, subdivision 3, heading, 4
`separate'-- 5
omit. 6
Clause 188 Amendment of s 307 (Requirement for separate 7
applications relating to exploration tenement and mining 8
lease not held by same person) 9
(1) Section 307, heading-- 10
omit, insert-- 11
`307 Applications relating to exploration tenement and mining 12
lease not held by same person'. 13
(2) Section 307(2), `must'-- 14
omit, insert-- 15
`may'. 16
(3) Section 307(3) and (4)-- 17
omit, insert-- 18
`(3) A separate application for the exploration tenement part, or 19
the part of an application that relates to the exploration 20
tenement part, must be decided under this division. 21
`(4) A separate application for the mining lease part, or the part of 22
an application that relates to the mining lease part, must be 23
decided under part 3.'. 24
Clause 189 Amendment of s 308 (Requirement for separate 25
application for other land) 26
(1) Section 308, heading-- 27
omit, insert-- 28
Page 103
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 190]
`308 Applications relating to other land'. 1
(2) Section 308(2), `must'-- 2
omit, insert-- 3
`may'. 4
(3) Section 308(3)-- 5
omit, insert-- 6
`(3) A separate application for the other part, or the part of an 7
application that relates to the other part, must be decided 8
under chapter 2.'. 9
Clause 190 Amendment of s 335 (Requirement for separate 10
applications relating to exploration tenement and mining 11
lease not held by same person) 12
(1) Section 335, heading-- 13
omit, insert-- 14
`335 Applications relating to exploration tenement and mining 15
lease not held by same person'. 16
(2) Section 335(2), `must'-- 17
omit, insert-- 18
`may'. 19
(3) Section 335(3) and (4)-- 20
omit, insert-- 21
`(3) A separate application for the exploration tenement part, or 22
the part of an application that relates to the exploration 23
tenement part, must be decided under this division. 24
`(4) A separate application for the mining lease part, or the part of 25
an application that relates to the mining lease part, must be 26
decided under part 3.'. 27
Page 104
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 191]
Clause 191 Amendment of s 336 (Requirement for separate 1
application for other land) 2
(1) Section 336, heading-- 3
omit, insert-- 4
`336 Applications relating to other land'. 5
(2) Section 336(2), `must'-- 6
omit, insert-- 7
`may'. 8
(3) Section 336(3)-- 9
omit, insert-- 10
`(3) A separate application for the other part, or the part of an 11
application that relates to the other part, must be decided 12
under chapter 2.'. 13
Clause 192 Amendment of s 346 (Requirement for separate 14
application for other land) 15
(1) Section 346, heading-- 16
omit, insert-- 17
`346 Applications relating to other land'. 18
(2) Section 346(2), `must'-- 19
omit, insert-- 20
`may'. 21
(3) Section 346(3)-- 22
omit, insert-- 23
`(3) A separate application for the other part, or the part of an 24
application that relates to the other part, must be decided 25
under chapter 2.'. 26
Page 105
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 193]
Clause 193 Amendment of s 354 (Requirement for separate 1
application for other land) 2
(1) Section 354, heading-- 3
omit, insert-- 4
`354 Applications relating to other land'. 5
(2) Section 354(2), `must'-- 6
omit, insert-- 7
`may'. 8
(3) Section 354(3)-- 9
omit, insert-- 10
`(3) A separate application for the other part, or the part of an 11
application that relates to the other part, must be decided 12
under chapter 2.'. 13
Clause 194 Insertion of new ch 15, pt 12 14
Chapter 15-- 15
insert-- 16
`Part 12 Transitional provision for 17
Community Ambulance Cover 18
Levy Repeal and Revenue and 19
Other Legislation Amendment 20
Act 2011 21
`956 Particular applications taken to be properly made 22
`(1) This section applies if-- 23
(a) an ATP-related application or petroleum lease 24
application for land was made on or after 17 March 25
2008; and 26
(b) under section 307, 308, 335, 336, 346 or 354 as in force 27
before the commencement of this section (each the 28
Page 106
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 195]
unamended provision), separate ATP-related 1
applications or petroleum lease applications were 2
required to be made for particular parts of the land; and 3
(c) separate mining lease applications were not made as 4
required by the unamended provision. 5
`(2) Despite the noncompliance with the requirement, the 6
application is taken to be, and is taken to always have been, an 7
ATP-related application or petroleum lease application for the 8
land made under chapters 2 and 3. 9
`(3) However, subsection (2) applies only to the extent the 10
application does not comply with the unamended provision. 11
`(4) This section applies whether or not the application has been 12
decided at the commencement.'. 13
Division 3 Amendments commencing 1 July 14
2011 15
Clause 195 Replacement of ss 617A-617C 16
Sections 617A to 617C-- 17
omit, insert-- 18
`617A Definitions for pt 5 19
`In this part-- 20
confidential information means information disclosed to, 21
obtained by, or otherwise held by, a public official under or in 22
relation to this chapter. 23
public official means a person who is, or has been, a public 24
service employee or other person, performing functions under 25
or in relation to the administration or enforcement of this Act. 26
Page 107
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 195]
`617B Disclosure of confidential information 1
`(1) A public official must not disclose confidential information 2
acquired by the public official in the public official's capacity 3
to anyone else other than under this part. 4
Maximum penalty--100 penalty units. 5
`(2) The Minister may disclose personal confidential 6
information-- 7
(a) to the person to whom the information relates or, if 8
either of the following apply, to someone else-- 9
(i) with the consent, express or implied, of the person 10
to whom the information relates; 11
(ii) the Minister reasonably believes is acting for the 12
person to whom the information relates; or 13
(b) if the disclosure is expressly permitted or required under 14
another Act; or 15
(c) to a person for the administration or enforcement of-- 16
(i) a royalty law; or 17
(ii) a tax law or another law administered by the 18
revenue commissioner; or 19
(iii) another law about public revenue; or 20
(d) in relation to any legal proceeding under this Act; or 21
(e) to an officer of the department for-- 22
(i) developing or monitoring revenue policies; or 23
(ii) administering the Financial Accountability Act 24
2009, section 21. 25
`(3) Also, if the Minister becomes aware, from information 26
obtained or held by the Minister in the course of administering 27
this Act, of a particular offence or suspected offence (whether 28
against this Act or another law), the Minister may disclose 29
confidential information about the offence or suspected 30
offence to a member of the Queensland Police Service or the 31
Page 108
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 195]
Australian Federal Police for an investigation or proceeding 1
(including for starting an investigation or proceeding). 2
`(4) Also, the Minister may disclose confidential information, 3
other than personal confidential information, to any person, or 4
for any purpose, the Minister is satisfied is appropriate in the 5
circumstances. 6
`(5) This section does not create a right in any person to be given 7
confidential information. 8
`(6) In this section-- 9
personal confidential information, for a person, means 10
confidential information that-- 11
(a) identifies, or is likely to identify, the person; or 12
(b) discloses matters about the person's affairs. 13
revenue commissioner means the Commissioner of State 14
Revenue appointed under the Taxation Administration Act 15
2001, section 7(2). 16
royalty law means this Act or another Act administered by the 17
Minister providing for payment of a royalty. 18
tax law see the Taxation Administration Act 2001, schedule 2. 19
`617C Other obligations about disclosure and use of 20
confidential information 21
`(1) If-- 22
(a) a person knowingly acquires confidential information 23
without lawful authority; or 24
(b) a person receives confidential information that the 25
person knows, or ought reasonably to know, is 26
confidential information; 27
the person must not disclose the information to anyone else 28
unless the disclosure is permitted under this part. 29
Maximum penalty--100 penalty units. 30
Page 109
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 195]
Example for subsection (1)(a)-- 1
A person employed by a contractor engaged by the State to clean the 2
department's offices reads a document in the Minister's office 3
containing confidential information. 4
Example for subsection (1)(b)-- 5
A person, other than the addressee of a fax, receives the fax that states 6
the information in it is confidential and is intended for the addressee's 7
purposes only. 8
`(2) If, under section 617B, the Minister discloses confidential 9
information to a person, the person may disclose the 10
information-- 11
(a) to the extent necessary to enable the person to exercise a 12
power or perform a function conferred on the person 13
under a law for the administration or enforcement of the 14
law; or 15
(b) for the purpose for which it was disclosed under the 16
section; or 17
(c) to anyone else or for any purpose if the information 18
relates to the person. 19
`617D Refusal of disclosure of particular information 20
`(1) A person engaged in the administration or enforcement of this 21
Act can not be compelled to disclose to a court or QCAT in a 22
proceeding, or to a party to the proceeding-- 23
(a) confidential information; or 24
(b) whether or not the person has received particular 25
confidential information; or 26
(c) the identity of the source of particular confidential 27
information. 28
`(2) Subsection (1) does not apply to a proceeding for the 29
administration or enforcement of this Act.'. 30
Page 110
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation
Amendment Bill 2011
Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 196]
Clause 196 Amendment of sch 2 (Dictionary) 1
Schedule 2-- 2
insert-- 3
`confidential information, for chapter 6, part 5, see section 4
617A. 5
public official, for chapter 6, part 5, see section 617A.'. 6
© State of Queensland 2011
Page 111
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