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REVENUE AND OTHER LEGISLATION AMENDMENT BILL 2009

         Queensland



Revenue and Other
Legislation Amendment
Bill 2009

 


 

 

Queensland Revenue and Other Legislation Amendment Bill 2009 Contents Page Part 1 Preliminary 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Part 2 Amendment of Consumer Credit Code 3 Code amended. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 4 Omission of s 146D (Expiry of Part) . . . . . . . . . . . . . . . . . . . . . . . 9 Part 3 Amendment of Duties Act 2001 5 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 6 Amendment of s 445 (Notice of registration) . . . . . . . . . . . . . . . . 9 7 Amendment of s 447 (Restriction on assessment by commissioner) .................................. 9 8 Amendment of s 452 (Notice of registration) . . . . . . . . . . . . . . . . 10 9 Amendment of s 454 (Restriction on assessment by commissioner) .................................. 10 10 Amendment of ch 12, pt 4 hdg (Returns and reassessments by self assessors) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Amendment of s 455 (Lodging returns) . . . . . . . . . . . . . . . . . . . . 10 12 Insertion of new s 455A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 455A Lodging transaction statements . . . . . . . . . . . . . . . . . 11 13 Amendment of s 470 (Cancellation of registration--ceasing to carry on business) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 14 Amendment of s 471B (What is a relevant lodgement requirement) ................................. 13 15 Amendment of s 471C (Application of pt 2) . . . . . . . . . . . . . . . . . 13 16 Amendment of s 471E (Liable party must give documents, and pay duty, to self assessor) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 17 Amendment of s 471I (Application of pt 3) . . . . . . . . . . . . . . . . . . 14

 


 

Revenue and Other Legislation Amendment Bill 2009 Contents 18 Amendment of s 471J (Effect of engagement of self assessor on relevant lodgement requirement) . . . . . . . . . . . . . . . . . . . . . . . . . 14 19 Amendment of s 480 (Offences about self assessments) . . . . . . 14 20 Amendment of s 481 (Offence to endorse instrument unless self assessor) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 21 Amendment of s 488 (Commissioner may require payment of penalty) ......................................... 15 22 Amendment of s 491 (When is an instrument properly stamped) 15 23 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 15 Part 4 Amendment of First Home Owner Grant Act 2000 24 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 25 Insertion of new s 70A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 70A Commissioner may arrange for use of an approved information system to make particular decisions . . . . 16 Part 5 Amendment of Housing (Freeholding of Land) Act 1957 26 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 27 Replacement of s 4C (How conversion takes effect) . . . . . . . . . . 17 4C How conversion takes effect. . . . . . . . . . . . . . . . . . . . 17 28 Amendment of s 5B (Acceptance and payment of purchase price) ....................................... 18 29 Amendment of s 6B (Cancellation of lease on registration of transfer) ........................................ 18 30 Amendment of s 9A (Condition of unconverted lease) . . . . . . . . . 18 31 Amendment of s 9B (Notification about application of div 3 to unconverted leases to be kept with register) . . . . . . . . . . . . . . . . 18 32 Amendment of s 10 (Disclosure requirement--contract for sale of unconverted lease). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Part 6 Amendment of Land Tax Act 1915 33 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 34 Amendment and renumbering of s 3 (Definitions) . . . . . . . . . . . . 19 35 Insertion of new s 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 3 Relationship of Act with Administration Act . . . . . . . . 20 36 Omission of pt 2 (Administration) . . . . . . . . . . . . . . . . . . . . . . . . . 21 37 Omission of ss 9B and 10A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 38 Replacement of ss 11EB and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 21 12 When liability for tax arises. . . . . . . . . . . . . . . . . . . . . 21 39 Replacement of pt 4 hdg (Returns, assessments, and liability) . . 21 40 Omission of ss 15, 16, 17A-20B, and 22 . . . . . . . . . . . . . . . . . . . 22 Page 2

 


 

Revenue and Other Legislation Amendment Bill 2009 Contents 41 Amendment of s 24 (Mortgagees) . . . . . . . . . . . . . . . . . . . . . . . . 22 42 Replacement of pts 4A and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Part 5 Grounds of objection or appeal 27 Restriction on grounds of objection . . . . . . . . . . . . . . 22 28 Restriction on grounds of appeal . . . . . . . . . . . . . . . . 23 43 Replacement of pt 7 hdg (Collection and recovery of tax) . . . . . . 23 44 Omission of ss 32-33A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 45 Amendment of s 34 (Recovery of tax) . . . . . . . . . . . . . . . . . . . . . 23 46 Omission of ss 35 and 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 47 Amendment of s 37 (Tax to be a first charge on land) . . . . . . . . . 23 48 Omission of s 38 (Recovery of tax paid on behalf of another person) ....................................... 24 49 Replacement of s 39 (Public officer of company) . . . . . . . . . . . . . 24 38 Notice that land no longer exempt . . . . . . . . . . . . . . . 24 39 Notice that person no longer entitled to deduction . . . 25 39A Notice of change of ownership of land . . . . . . . . . . . . 25 39B Notice of change of address for service . . . . . . . . . . . 26 39C Access to registers etc. . . . . . . . . . . . . . . . . . . . . . . . 26 39D Disclosure of information by official to lessee of land. 26 50 Omission of ss 43, 43A, and 44A to 59 . . . . . . . . . . . . . . . . . . . . 26 51 Amendment of s 61 (Regulation-making power) . . . . . . . . . . . . . 26 52 Insertion of new pt 9, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Division 5 Transitional provisions for Revenue and Other Legislation Amendment Act 2009 67 Definitions for div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 68 Application of amended Act in relation to liabilities etc. arising on or after commencement . . . . . . . . . . . 28 69 Application of previous provisions to particular liabilities etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 70 Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 71 Delegations under previous s 4AA . . . . . . . . . . . . . . . 30 72 This Act as a revenue law for the Administration Act . 30 73 Application of Administration Act, s 38 . . . . . . . . . . . . 31 74 Second or subsequent offences . . . . . . . . . . . . . . . . . 31 75 Assessment notice . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 76 Application of previous s 44A . . . . . . . . . . . . . . . . . . . 32 77 Amendment of a regulation . . . . . . . . . . . . . . . . . . . . 32 Page 3

 


 

Revenue and Other Legislation Amendment Bill 2009 Contents 78 Amendment of rule . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Part 7 Amendment of Pay-roll Tax Act 1971 53 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 54 Amendment of s 1 (Short title) . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 55 Insertion of new s 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 6A Reference to periodic return period or return period . 33 56 Amendment of s 13LA (Particular avoidance arrangements involving employment agents) . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 57 Amendment of s 18 (Meaning of calculation day) . . . . . . . . . . . . 33 58 Amendment of s 20 (Amount of periodic liability) . . . . . . . . . . . . . 34 59 Amendment of s 21 (Determination by commissioner of fixed periodic deduction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 60 Amendment of s 24 (Meaning of calculation day) . . . . . . . . . . . . 34 61 Amendment of s 26 (Amount of periodic liability) . . . . . . . . . . . . . 34 62 Amendment of s 27 (Determination by commissioner of fixed periodic deduction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 63 Amendment of s 29 (Definitions for sdiv 1). . . . . . . . . . . . . . . . . . 35 64 Amendment of s 33 (Definitions for sdiv 2). . . . . . . . . . . . . . . . . . 35 65 Amendment of s 37 (Definitions for sdiv 1). . . . . . . . . . . . . . . . . . 35 66 Amendment of s 41 (Definitions for sdiv 2). . . . . . . . . . . . . . . . . . 36 67 Amendment of s 59 (Periodic returns) . . . . . . . . . . . . . . . . . . . . . 36 68 Amendment of s 61 (Deemed lodgement of periodic return--payment by electronic transfer of funds) . . . . . . . . . . . . . 36 69 Amendment of s 82 (Provision about assessments made by commissioner--employer who is exempt from lodging periodic returns) ........................................ 37 70 Omission of s 86 (Notification requirement--employers required to work out fixed periodic deduction) . . . . . . . . . . . . . . . . . . . . . . 37 71 Insertion of new s 87A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 87A Notification requirement--employers authorised to lodge periodic returns for periods other than a month .......................... 37 72 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 38 73 Amendment to change spelling . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part 8 Amendment of Taxation Administration Act 2001 74 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 75 Amendment of s 6 (Revenue laws). . . . . . . . . . . . . . . . . . . . . . . . 39 76 Amendment of s 13 (Default assessments) . . . . . . . . . . . . . . . . . 39 77 Amendment of s 14 (Making self assessment by lodging return). 39 Page 4

 


 

Revenue and Other Legislation Amendment Bill 2009 Contents 78 Insertion of new s 14A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 14A Making self assessment by lodging transaction statement ............................. 40 79 Amendment of s 29 (Methods of payment) . . . . . . . . . . . . . . . . . 40 80 Insertion of new ss 29A and 29B . . . . . . . . . . . . . . . . . . . . . . . . . 40 29A Requirement for electronic payment. . . . . . . . . . . . . . 40 29B Application to withdraw electronic payment notice . . . 41 81 Amendment of s 30 (Time for payment of tax) . . . . . . . . . . . . . . . 42 82 Amendment of s 32 (Time for payment of other amounts) . . . . . . 43 83 Amendment of s 35 (Payments by tax agents). . . . . . . . . . . . . . . 43 84 Amendment of s 54 (Unpaid tax interest). . . . . . . . . . . . . . . . . . . 44 85 Amendment of s 58 (Liability for penalty tax) . . . . . . . . . . . . . . . . 45 86 Amendment of s 77 (Application of Judicial Review Act) . . . . . . . 46 87 Amendment of s 143 (Ways of giving document to commissioner) ............................... 46 88 Insertion of new ss 143A and 143B . . . . . . . . . . . . . . . . . . . . . . . 46 143A Requirement for electronic communication . . . . . . . . 47 143B Application to withdraw electronic communication notice ................................. 47 89 Amendment of s 144 (When document given to commissioner) . 49 90 Amendment of s 145 (When lodgement requirement complied with) .......................................... 49 91 Insertion of new s 150A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 150A When information requirement complied with . . . . . . 49 92 Insertion of new ss 153A-153C . . . . . . . . . . . . . . . . . . . . . . . . . . 49 153A Approved information system . . . . . . . . . . . . . . . . . . . 49 153B Commissioner may arrange for use of an approved information system to make particular decisions . . . . 50 153C Commissioner may require payment of penalty . . . . . 50 93 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 51 Part 9 Consequential and minor amendments 94 Amendments in sch 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 95 Amendments in sch 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Schedule 1 References to Pay-roll Tax Act 1971 . . . . . . . . . . . . . . . . . . . . 53 Schedule 2 Consequential and minor amendments . . . . . . . . . . . . . . . . . 54 Body Corporate and Community Management Act 1997. . . . . . . 54 Building Units and Group Titles Act 1980. . . . . . . . . . . . . . . . . . . 54 Page 5

 


 

Revenue and Other Legislation Amendment Bill 2009 Contents Charitable and Non-Profit Gaming Rule 1999 . . . . . . . . . . . . . . . 54 Land Tax Act 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Land Tax Regulation 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Pay-roll Tax Regulation 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Taxation Administration Regulation 2002 . . . . . . . . . . . . . . . . . . . 57 Valuation of Land Act 1944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 Valuation of Land Regulation 2003 . . . . . . . . . . . . . . . . . . . . . . . 59 Page 6

 


 

2009 A Bill for An Act to amend the Consumer Credit Code, the Duties Act 2001, the First Home Owner Grant Act 2000, the Housing (Freeholding of Land) Act 1957, the Land Tax Act 1915, the Pay-roll Tax Act 1971 and the Taxation Administration Act 2001 for particular purposes, and to make consequential and minor amendments of legislation as stated in schedules 1 and 2 for purposes related to those particular purposes

 


 

Revenue and Other Legislation Amendment Bill 2009 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 Revenue and Other Legislation 4 Amendment Act 2009. 5 Clause 2 Commencement 6 The following provisions commence on 30 June 2009-- 7 (a) part 6; 8 (b) sections 75, 76, 84(1) to (3), 85, 90 and 91; 9 (c) section 95, and schedule 2, amendments of-- 10 (i) the Body Corporate and Community Management 11 Act 1997; and 12 (ii) the Building Units and Group Titles Act 1980; and 13 (iii) the Charitable and Non-Profit Gaming Rule 1999; 14 and 15 (iv) the Land Tax Act 1915; and 16 (v) the Land Tax Regulation 1999; and 17 (vi) the Valuation of Land Act 1944; and 18 (vii) the Valuation of Land Regulation 2003; 19 (d) section 95, and schedule 2, amendments 2 to 5, 7, and 9 20 to 11 of the Taxation Administration Regulation 2002. 21 Page 8

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 2 Amendment of Consumer Credit Code [s 3] Part 2 Amendment of Consumer 1 Credit Code 2 Clause 3 Code amended 3 This part amends the Consumer Credit Code set out in the 4 appendix to the Consumer Credit (Queensland) Act 1994. 5 Clause 4 Omission of s 146D (Expiry of Part) 6 Section 146D-- 7 omit. 8 Part 3 Amendment of Duties Act 2001 9 Clause 5 Act amended 10 This part amends the Duties Act 2001. 11 Clause 6 Amendment of s 445 (Notice of registration) 12 (1) Section 445(2)(b) and (e), after `returns'-- 13 insert-- 14 `or transaction statements'. 15 (2) Section 445(2)-- 16 insert-- 17 `(ca) the dates for lodging transaction statements by the self 18 assessor and the dates for paying duty;'. 19 Clause 7 Amendment of s 447 (Restriction on assessment by 20 commissioner) 21 Section 447(1), after `returns'-- 22 Page 9

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Duties Act 2001 [s 8] insert-- 1 `or transaction statements'. 2 Clause 8 Amendment of s 452 (Notice of registration) 3 (1) Section 452(2)(b)and (e), after `returns'-- 4 insert-- 5 `or transaction statements'. 6 (2) Section 452(2)-- 7 insert-- 8 `(ca) the dates for lodging transaction statements by the self 9 assessor and the dates for paying duty;'. 10 Clause 9 Amendment of s 454 (Restriction on assessment by 11 commissioner) 12 Section 454(1), after `returns'-- 13 insert-- 14 `or transaction statements'. 15 Clause 10 Amendment of ch 12, pt 4 hdg (Returns and 16 reassessments by self assessors) 17 Chapter 12, part 4, heading, after `Returns'-- 18 insert-- 19 `, transaction statements'. 20 Clause 11 Amendment of s 455 (Lodging returns) 21 Section 455(1), `, must'-- 22 omit, insert-- 23 `must for return self assessments'. 24 Page 10

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Duties Act 2001 [s 12] Clause 12 Insertion of new s 455A 1 After section 455-- 2 insert-- 3 `455A Lodging transaction statements 4 `(1) A self assessor registered under part 2 or 3 must for a standard 5 self assessment-- 6 (a) lodge a transaction statement, and the documents 7 required to accompany the statement, for an instrument 8 or transaction as required by the notice of the self 9 assessor's registration; and 10 (b) stamp the instrument to which the transaction statement 11 relates by endorsing it in the way mentioned in 12 subsection (4)-- 13 (i) for a self assessor registered under part 2--not 14 later than when the duty, assessed interest and 15 penalty tax on the instrument are paid by the self 16 assessor to the commissioner; or 17 (ii) for a self assessor registered under part 3-- 18 (A) if the duty, assessed interest and penalty tax 19 on the instrument are received by the self 20 assessor--not later than when the duty, 21 assessed interest and penalty tax are paid by 22 the self assessor to the commissioner; or 23 (B) otherwise--within 1 day after the self 24 assessor becomes aware that the duty, 25 assessed interest and penalty tax on the 26 instrument have been paid to the 27 commissioner. 28 Maximum penalty--100 penalty units. 29 Note-- 30 For provisions about payments by self assessors who are tax agents 31 under the Administration Act, see section 35 of that Act. 32 `(2) For subsection (1)(a), if the self assessor is registered under 33 part 2, the self assessor must lodge the transaction statement 34 Page 11

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Duties Act 2001 [s 13] and documents by the date that is 30 days after the date 1 liability for duty for the instrument or transaction arises. 2 `(3) For subsection (1)(a), if the self assessor is registered under 3 part 3, the self assessor must lodge the transaction statement 4 and documents by the later of the following dates-- 5 (a) the date that is 30 days after the date liability for duty 6 for the instrument or transaction arises; 7 (b) the date that is 7 days after the self assessor receives, 8 under section 471E(1)(a), all instruments and other 9 documents relating to the instrument or transaction. 10 `(4) For subsection (1)(b)-- 11 (a) an instrument for which duty is imposed must be 12 endorsed with the following-- 13 (i) a reference to this Act's short title; 14 (ii) the self-assessor's client number; 15 (iii) the transaction number for the instrument; 16 (iv) the amounts of any duty, assessed interest and 17 penalty tax paid on the instrument; 18 (v) the date the endorsement is made; 19 (vi) the signature of the individual completing the 20 endorsement; 21 (vii) other matters stated in the self assessor's notice of 22 registration; and 23 (b) another instrument must be endorsed in the way stated 24 in the self assessor's notice of registration. 25 `(5) In this section-- 26 transaction number see section 455(5).'. 27 Clause 13 Amendment of s 470 (Cancellation of 28 registration--ceasing to carry on business) 29 (1) Section 470(3), `who'-- 30 Page 12

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Duties Act 2001 [s 14] omit, insert-- 1 `stating'. 2 (2) Section 470(4)-- 3 omit. 4 Clause 14 Amendment of s 471B (What is a relevant lodgement 5 requirement) 6 Section 471B(2), after `return'-- 7 insert-- 8 `or transaction statement'. 9 Clause 15 Amendment of s 471C (Application of pt 2) 10 Section 471C(1)(b), after `returns'-- 11 insert-- 12 `or transaction statements'. 13 Clause 16 Amendment of s 471E (Liable party must give 14 documents, and pay duty, to self assessor) 15 (1) Section 471E(1)(b), `pay'-- 16 omit, insert-- 17 `for a return self assessment--pay'. 18 (2) Section 471E(2)-- 19 omit, insert-- 20 `(2) For subsection (1), the date is-- 21 (a) for a return self assessment--the return date for 22 lodgement by the self assessor of a return, and any 23 document required to accompany the return, for the 24 instrument or transaction; or 25 Page 13

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Duties Act 2001 [s 17] (b) for a standard self assessment--the date that is 30 days 1 after the date liability for duty for the instrument or 2 transaction arises.'. 3 Clause 17 Amendment of s 471I (Application of pt 3) 4 Section 471I(1)(b), after `returns'-- 5 insert-- 6 `or transaction statements'. 7 Clause 18 Amendment of s 471J (Effect of engagement of self 8 assessor on relevant lodgement requirement) 9 (1) Section 471J(a) and (b)(i), after `return'-- 10 insert-- 11 `or transaction statement'. 12 (2) Section 471J(b)(ii), after `455'-- 13 insert-- 14 `, or lodges a transaction statement for the instrument or 15 transaction under section 455A'. 16 Clause 19 Amendment of s 480 (Offences about self assessments) 17 (1) Section 480, after `455'-- 18 insert-- 19 `or 455A'. 20 (2) Section 480(2), after `been'-- 21 insert-- 22 `paid to the commissioner or'. 23 Clause 20 Amendment of s 481 (Offence to endorse instrument 24 unless self assessor) 25 Section 481, after `455(1)(c)'-- 26 Page 14

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Duties Act 2001 [s 21] insert-- 1 `or 455A(1)(b)'. 2 Clause 21 Amendment of s 488 (Commissioner may require 3 payment of penalty) 4 (1) Section 488(1)(b) to (d)-- 5 renumber as section 488(1)(c) to (e). 6 (2) Section 488(1)-- 7 insert-- 8 `(b) a self assessor does not lodge a transaction statement in 9 contravention of section 455A(1)(a); or'. 10 (3) Section 488(1)(d), as renumbered, after `return'-- 11 insert-- 12 `or transaction statement'. 13 (4) Section 488(2)(a), `under the return'-- 14 omit, insert-- 15 `in relation to the return, transaction statement'. 16 Clause 22 Amendment of s 491 (When is an instrument properly 17 stamped) 18 Section 491(1), `492 or 455(1)(c)'-- 19 omit, insert-- 20 `455(1)(c), 455A(1)(b) or 492'. 21 Clause 23 Amendment of sch 6 (Dictionary) 22 Schedule 6-- 23 insert-- 24 `return self assessment see the Administration Act, schedule 25 2. 26 Page 15

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 4 Amendment of First Home Owner Grant Act 2000 [s 24] standard self assessment see the Administration Act, 1 schedule 2. 2 transaction statement means a form of transaction statement 3 approved under this Act for lodgement by a self assessor.'. 4 Part 4 Amendment of First Home 5 Owner Grant Act 2000 6 Clause 24 Act amended 7 This part amends the First Home Owner Grant Act 2000. 8 Clause 25 Insertion of new s 70A 9 After section 70-- 10 insert-- 11 `70A Commissioner may arrange for use of an approved 12 information system to make particular decisions 13 `(1) The commissioner may approve an information system for 14 this section. 15 `(2) The commissioner may arrange for the use of an approved 16 information system for any purposes for which the 17 commissioner may make a relevant decision under this Act. 18 `(3) A relevant decision made by the operation of an approved 19 information system under an arrangement made under 20 subsection (2) is taken to be a decision made by the 21 commissioner. 22 `(4) In this section-- 23 approved information system means an information system 24 approved by the commissioner under subsection (1). 25 electronic communication means-- 26 Page 16

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 5 Amendment of Housing (Freeholding of Land) Act 1957 [s 26] (a) a communication of information in the form of data, text 1 or images by guided or unguided electromagnetic 2 energy; or 3 (b) a communication of information in the form of sound by 4 guided or unguided electromagnetic energy, if the sound 5 is processed at its destination by an automated voice 6 recognition system. 7 information system means a system for generating, sending, 8 receiving, storing or otherwise processing electronic 9 communications. 10 relevant decision means a decision that does not involve the 11 exercise of the commissioner's discretion.'. 12 Part 5 Amendment of Housing 13 (Freeholding of Land) Act 1957 14 Clause 26 Act amended 15 This part amends the Housing (Freeholding of Land) Act 16 1957. 17 Clause 27 Replacement of s 4C (How conversion takes effect) 18 Section 4C-- 19 omit, insert-- 20 `4C How conversion takes effect 21 `(1) If the lessee of a residential lease accepts an offer to convert, 22 the Governor in Council must issue a deed of grant to the 23 lessee for the land contained in the lease. 24 `(2) On the registration of the deed of grant, the lease is cancelled. 25 `(3) The deed of grant issued under subsection (1) is issued subject 26 to all of the interests to which the lease was subject 27 Page 17

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 5 Amendment of Housing (Freeholding of Land) Act 1957 [s 28] immediately before its cancellation and in the same 1 priorities.'. 2 Clause 28 Amendment of s 5B (Acceptance and payment of 3 purchase price) 4 (1) Section 5B(5)-- 5 omit. 6 (2) Section 5B(6) to (8)-- 7 renumber as section 5B(5) to (7). 8 Clause 29 Amendment of s 6B (Cancellation of lease on registration 9 of transfer) 10 Section 6B(2) and (3)-- 11 omit, insert-- 12 `(2) On registration of the change of ownership (the converting 13 change of ownership), the Governor in Council must issue a 14 deed of grant for the land contained in the lease to the 15 transferee recorded under the converting change of ownership. 16 `(3) On the registration of the deed of grant, the lease is 17 cancelled.'. 18 Clause 30 Amendment of s 9A (Condition of unconverted lease) 19 Section 9A, after `division'-- 20 insert-- 21 `on the registration of a deed of grant for the land contained in 22 the lease'. 23 Clause 31 Amendment of s 9B (Notification about application of div 24 3 to unconverted leases to be kept with register) 25 (1) Section 9B(2), `file attached to the'-- 26 omit. 27 Page 18

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 32] (2) Section 9B(3), `file'-- 1 omit, insert-- 2 `register'. 3 Clause 32 Amendment of s 10 (Disclosure requirement--contract 4 for sale of unconverted lease) 5 Section 10(2)(a)-- 6 omit, insert-- 7 `(a) under this Act, the lease will be cancelled on registration 8 of a deed of grant for the land contained in the lease;'. 9 Part 6 Amendment of Land Tax Act 10 1915 11 Clause 33 Act amended 12 This part and schedule 2 amend the Land Tax Act 1915. 13 Clause 34 Amendment and renumbering of s 3 (Definitions) 14 (1) Section 3, definitions assessment, commissioner, land tax, 15 notice, public notice, return and taxpayer-- 16 omit. 17 (2) Section 3-- 18 insert-- 19 `Administration Act means the Taxation Administration Act 20 2001. 21 amended Act, for part 9, division 5, see section 67. 22 amending Act, for part 9, division 5, see section 67. 23 assessment see the Administration Act, schedule 2. 24 Page 19

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 35] commencement, for part 9, division 5, see section 67. 1 commissioner see the Administration Act, schedule 2. 2 land tax means land tax levied under section 8. 3 notice means written notice. 4 objection, for an assessment, see the Administration Act, 5 schedule 2. 6 penalty tax see the Administration Act, section 58(1). 7 post-commencement liability, for part 9, division 5, see 8 section 67. 9 pre-amended Act, for part 9, division 5, see section 67. 10 pre-commencement act or omission, for part 9, division 5, 11 see section 67. 12 pre-commencement liability, for part 9, division 5, see section 13 67. 14 previous, for part 9, division 5, see section 67. 15 tax see the Administration Act, schedule 2. 16 taxpayer see the Administration Act, schedule 2.'. 17 (3) Section 3-- 18 renumber as section 2. 19 Clause 35 Insertion of new s 3 20 After section 2, as renumbered-- 21 insert-- 22 `3 Relationship of Act with Administration Act 23 `(1) This Act does not contain all the provisions about land tax. 24 `(2) The Administration Act contains provisions dealing with, 25 among other things, each of the following-- 26 (a) assessments of tax; 27 (b) payments and refunds of tax; 28 Page 20

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 36] (c) imposition of interest and penalty tax; 1 (d) objections and appeals against assessments of tax; 2 (e) record keeping obligations of taxpayers; 3 (f) investigative powers, offences, legal proceedings and 4 evidentiary matters; 5 (g) service of documents. 6 Note-- 7 Under the Administration Act, section 3, that Act and this Act must be 8 read together as if they together formed a single Act.'. 9 Clause 36 Omission of pt 2 (Administration) 10 Part 2-- 11 omit. 12 Clause 37 Omission of ss 9B and 10A 13 Sections 9B and 10A-- 14 omit. 15 Clause 38 Replacement of ss 11EB and 12 16 Sections 11EB and 12-- 17 omit, insert-- 18 `12 When liability for tax arises 19 `A liability for land tax arises for land owned at midnight on 20 30 June immediately preceding the financial year in and for 21 which the tax is levied.'. 22 Clause 39 Replacement of pt 4 hdg (Returns, assessments, and 23 liability) 24 Part 4, heading-- 25 omit, insert-- 26 Page 21

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 40] `Part 4 Assessments and liability'. 1 Clause 40 Omission of ss 15, 16, 17A-20B, and 22 2 Sections 15, 16, 17A to 20B, and 22-- 3 omit. 4 Clause 41 Amendment of s 24 (Mortgagees) 5 (1) Section 24, from `, and, if the mortgagee' to `taxation'-- 6 omit. 7 (2) Section 24-- 8 insert-- 9 `(2) The mortgagee must pay the land tax required to be paid by 10 the mortgagee under subsection (1). 11 Maximum penalty--20 penalty units.'. 12 Clause 42 Replacement of pts 4A and 5 13 Parts 4A and 5-- 14 omit, insert-- 15 `Part 5 Grounds of objection or appeal 16 `27 Restriction on grounds of objection 17 `Despite the Administration Act, section 64(1), an objection 18 against an assessment may not be made on the grounds that 19 the relevant unimproved value assigned to an area of land or 20 interest in land is excessive if the underlying value, or each 21 underlying value, is the value of the area or interest made or 22 caused to be made by the chief executive under the Valuation 23 of Land Act 1944. 24 Page 22

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 43] `28 Restriction on grounds of appeal 1 `Despite the Administration Act, section 70(5), no right of 2 appeal against the commissioner's decision on an objection to 3 an assessment exists on the grounds that the relevant 4 unimproved value assigned to an area of land or interest in 5 land is excessive if the underlying value, or each underlying 6 value, is the value of the area or interest made or caused to be 7 made by the chief executive under the Valuation of Land Act 8 1944.'. 9 Clause 43 Replacement of pt 7 hdg (Collection and recovery of tax) 10 Part 7, heading-- 11 omit, insert-- 12 `Part 7 Recovery of tax and security 13 for payment of tax'. 14 Clause 44 Omission of ss 32-33A 15 Sections 32 to 33A-- 16 omit. 17 Clause 45 Amendment of s 34 (Recovery of tax) 18 Section 34(1) to (5)-- 19 omit. 20 Clause 46 Omission of ss 35 and 36 21 Sections 35 and 36-- 22 omit. 23 Clause 47 Amendment of s 37 (Tax to be a first charge on land) 24 (1) Section 37(1A), `purchaser'-- 25 Page 23

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 48] omit, insert-- 1 `owner, purchaser or mortgagee'. 2 (2) Section 37-- 3 insert-- 4 `(2A) If the commissioner registers the charge, the fees payable to 5 the registrar of titles for registering, and subsequently 6 releasing, the charge are payable by the land owner.'. 7 Clause 48 Omission of s 38 (Recovery of tax paid on behalf of 8 another person) 9 Section 38-- 10 omit. 11 Clause 49 Replacement of s 39 (Public officer of company) 12 Section 39-- 13 omit, insert-- 14 `38 Notice that land no longer exempt 15 `(1) This section applies if-- 16 (a) land was exempt from taxation under this Act as at 17 midnight on 30 June of a year; and 18 (b) the land is no longer exempt from taxation under this 19 Act as at midnight on 30 June of the following year (the 20 relevant day); and 21 (c) there has been no change in ownership of the land 22 during the intervening period. 23 `(2) The owner of the land must within 1 month after the relevant 24 day give the commissioner notice that the land is no longer 25 exempt from taxation under this Act as at midnight on the 26 relevant day. 27 Page 24

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 49] `39 Notice that person no longer entitled to deduction 1 `(1) This section applies if-- 2 (a) a person was entitled to a deduction under this Act for 3 land as at midnight on 30 June of a year; and 4 (b) the person is no longer entitled to the deduction for the 5 land as at midnight on 30 June of the following year (the 6 relevant day); and 7 (c) there has been no change in ownership of the land 8 during the intervening period. 9 `(2) The person must within 1 month after the relevant day give 10 the commissioner notice that the person is no longer entitled 11 to the deduction for the land as at midnight on the relevant 12 day. 13 `39A Notice of change of ownership of land 14 `(1) A person must give the commissioner notice of becoming an 15 owner of land within 1 month after becoming the owner. 16 `(2) A person must give the commissioner notice of ceasing to be 17 an owner of land within 1 month after ceasing to be the 18 owner. 19 `(3) A person is not required to comply with subsection (1) or (2) 20 if-- 21 (a) a properly completed combined form, together with an 22 instrument of transfer for the land, is given to the 23 registrar of titles; and 24 (b) the instrument of transfer is registered by the registrar of 25 titles within 1 month after ownership of the land 26 changed. 27 `(4) In this section-- 28 combined form means a form that-- 29 (a) gives information required by this section and other 30 Acts about a change of ownership of land; and 31 (b) may be given to the registrar of titles. 32 Page 25

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 50] `39B Notice of change of address for service 1 `(1) A taxpayer must give the commissioner notice of each change 2 of the taxpayer's address for service within 1 month after the 3 change. 4 `(2) In this section-- 5 address for service, for a taxpayer, means-- 6 (a) the taxpayer's address shown in the taxpayer's last 7 assessment notice; or 8 (b) if the taxpayer has given the commissioner 1 or more 9 notices under this section--the address stated in the last 10 notice given. 11 assessment notice see the Administration Act, section 26(1). 12 `39C Access to registers etc. 13 `The registrar of titles must, without charge, allow the 14 commissioner to have access to, and obtain copies of, 15 information contained in registers of the land registry. 16 `39D Disclosure of information by official to lessee of land 17 `Despite the Administration Act, s 111(1), an official under 18 that Act may give a lessee of land details of the land tax that 19 would be payable for the land if the land were the only land 20 owned by its owner.'. 21 Clause 50 Omission of ss 43, 43A, and 44A to 59 22 Sections 43, 43A, and 44A to 59-- 23 omit. 24 Clause 51 Amendment of s 61 (Regulation-making power) 25 (1) Section 61(2)(c)-- 26 omit. 27 Page 26

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 52] (2) Section 61(2)(ca)-- 1 renumber as section 61(2)(c). 2 (3) Section 61(2)(e), from `the way' to `absentee, and'-- 3 omit. 4 Clause 52 Insertion of new pt 9, div 5 5 Part 9-- 6 insert-- 7 `Division 5 Transitional provisions for Revenue 8 and Other Legislation Amendment 9 Act 2009 10 `67 Definitions for div 5 11 `In this division-- 12 amended Act means this Act as amended by the amending 13 Act. 14 amending Act means the Revenue and Other Legislation 15 Amendment Act 2009. 16 commencement means commencement of this section. 17 post-commencement liability means a liability for land tax 18 arising on or after the commencement. 19 pre-amended Act means this Act as in force before the 20 commencement. 21 pre-commencement act or omission means an act or omission 22 done or omitted to be done for this Act before the 23 commencement. 24 pre-commencement liability means a liability for land tax 25 arising before the commencement. 26 previous, for a provision of this Act, means the provision as in 27 force before the commencement. 28 Page 27

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 52] `68 Application of amended Act in relation to liabilities 1 etc. arising on or after commencement 2 `The amended Act applies in relation to-- 3 (a) a post-commencement liability; and 4 (b) an act or omission done or omitted to be done for this 5 Act on or after the commencement. 6 `69 Application of previous provisions to particular 7 liabilities etc. 8 `Subject to section 72, despite their amendment or repeal by 9 the amending Act, the previous provisions of this Act 10 continue to apply in relation to-- 11 (a) a pre-commencement liability; and 12 (b) a pre-commencement act or omission. 13 `70 Appeals 14 `(1) Subsection (2) applies if-- 15 (a) a taxpayer has appealed to the Land Court under 16 previous section 27 before the commencement against 17 an assessment for the taxpayer's land; and 18 (b) the appeal had started to be heard before the 19 commencement. 20 `(2) The Land Court may continue to hear and decide the appeal 21 under the pre-amended Act as if this Act had not been 22 amended by the amending Act. 23 `(3) Subsection (4) applies if-- 24 (a) a taxpayer has appealed to the Land Court under 25 previous section 27 before the commencement against a 26 decision of the commissioner under previous section 27 26E(1); and 28 (b) the appeal had not started to be heard before the 29 commencement. 30 Page 28

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 52] `(4) On application made by the taxpayer, the Land Court may if it 1 considers it appropriate, transfer the appeal to a court that may 2 hear appeals, or a tribunal that may review decisions, under 3 the Administration Act, section 69. 4 `(5) If an appeal is transferred to a court or tribunal under 5 subsection (4), it is taken to be an appeal, or application for a 6 review of a decision, made under the Administration Act, 7 section 69. 8 `(6) Subsection (7) applies if-- 9 (a) a taxpayer could have objected to an assessment for the 10 taxpayer's land under previous section 26D before the 11 commencement, but had not made the objection; and 12 (b) the taxpayer has appealed to the Land Court under 13 previous section 27 before the commencement against 14 the assessment; and 15 (c) the appeal had not started to be heard before the 16 commencement. 17 `(7) The Land Court may, if it considers it appropriate, decide not 18 to hear the appeal and refer the matter to the commissioner 19 under the Administration Act to be dealt with as an objection 20 under part 6, division 1 of that Act as if it were a valid 21 objection under that division. 22 `(8) Subsection (9) applies if-- 23 (a) a taxpayer could have appealed to the Land Court under 24 previous section 27 before the commencement against a 25 decision of the commissioner under previous section 26 26E(1); and 27 (b) the taxpayer has not appealed before the 28 commencement. 29 `(9) The taxpayer may appeal against the decision to a court that 30 may hear appeals, or apply for a review of the decision to a 31 tribunal that may review decisions, under the Administration 32 Act, section 69 within the time allowed for the appeal under 33 previous section 26G(2) or 27A. 34 `(10) Subsection (11) applies if-- 35 Page 29

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 52] (a) a taxpayer could have objected to an assessment for the 1 taxpayer's land under previous section 26D before the 2 commencement, but had not made the objection; and 3 (b) the taxpayer could have appealed to the Land Court 4 against the assessment under previous section 27 before 5 the commencement, but has not made the appeal. 6 `(11) The taxpayer's right of appeal to the Land Court against the 7 assessment under previous section 27 lapses. 8 `71 Delegations under previous s 4AA 9 `A delegation under previous section 4AA in force 10 immediately before the commencement continues in force. 11 `72 This Act as a revenue law for the Administration Act 12 `(1) This section provides for how the Administration Act applies 13 to this Act, in relation to particular liabilities, acts and 14 omissions, as a revenue law under the Administration Act. 15 Note-- 16 The Administration Act applies to this Act, as a revenue law, except to 17 the extent its application is limited or modified under this division. 18 `(2) The following provisions of the Administration Act do not 19 apply in relation to a pre-commencement liability-- 20 (a) part 3; 21 (b) sections 30 to 33, 35, 41 and 42; 22 (c) part 5; 23 (d) sections 124 and 125. 24 `(3) To remove doubt, it is declared that the Administration Act 25 applies in relation to an act or omission done or omitted to be 26 done on or after the commencement, even if the act or 27 omission relates to a pre-commencement liability. 28 `(4) However, the Administration Act, sections 124 and 125 do not 29 apply in relation to an act or omission mentioned in 30 Page 30

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 52] subsection (3) if the act or omission relates to a 1 pre-commencement liability. 2 `(5) For applying the Administration Act, section 37, in relation to 3 a pre-commencement liability, the reference in that section to 4 a reassessment is taken to be an alteration of an assessment 5 under previous section 20. 6 `(6) If, under this section, a provision of the Administration Act 7 relating to a particular matter applies to this Act and this Act 8 contains provision about the same matter, this Act does not 9 apply to the matter. 10 `(7) Despite subsection (6), the commissioner may exercise the 11 commissioner's power under either previous section 43A, or 12 the Administration Act, section 50, in relation to a 13 pre-commencement liability until 30 September 2009. 14 `73 Application of Administration Act, s 38 15 `An amount relating to a post-commencement liability may be 16 applied under the Administration Act, section 38 as payment 17 for a pre-commencement liability. 18 `74 Second or subsequent offences 19 `(1) For applying the Administration Act, section 138 to this Act, 20 the reference in subsection (1)(b) of that section to a further 21 offence is a reference to an offence committed on or after the 22 commencement. 23 `(2) If the Administration Act, section 138(1)(a), applies for an 24 offence against a previous provision of this Act that is 25 repealed by the amending Act, the reference in subsection 26 (1)(b) of that section to a further offence against the provision 27 includes a reference to an offence against a provision of the 28 amended Act or the Administration Act that corresponds to 29 the previous provision. 30 Page 31

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 6 Amendment of Land Tax Act 1915 [s 52] `75 Assessment notice 1 `The reference to an assessment notice in the Administration 2 Act, section 132(1) is taken to include a notice of assessment 3 issued under the pre-amended Act. 4 `76 Application of previous s 44A 5 `(1) This section applies to-- 6 (a) a lease (the pre-existing lease) to which previous 7 section 44A applied immediately before the 8 commencement; and 9 (b) a lease that arises from-- 10 (i) a renewal under an option to renew contained in 11 the pre-existing lease; or 12 (ii) an assignment or transfer of the pre-existing lease. 13 `(2) Previous section 44A applies to the pre-existing lease and a 14 lease mentioned in subsection (1)(b) despite its repeal by the 15 amending Act, section 19. 16 `77 Amendment of a regulation 17 `The amendment of a regulation in the amending Act does not 18 affect the power of the Governor in Council to further amend 19 the regulation or to repeal it. 20 `78 Amendment of rule 21 `The amendment of the Charitable and Non-Profit Gaming 22 Rule 1999 in the amending Act does not affect the power of 23 the Minister of the department administering the rule to make 24 any further amendment of, or repeal, the rule.'. 25 Page 32

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Pay-roll Tax Act 1971 [s 53] Part 7 Amendment of Pay-roll Tax Act 1 1971 2 Clause 53 Act amended 3 This part and schedule 1 amend the Pay-roll Tax Act 1971. 4 Clause 54 Amendment of s 1 (Short title) 5 Section 1, `Pay-roll'-- 6 omit, insert-- 7 `Payroll'. 8 Clause 55 Insertion of new s 6A 9 After section 6-- 10 insert-- 11 `6A Reference to periodic return period or return period 12 `Despite section 59(1A), a reference in this Act, other than 13 section 59(1), to a periodic return period or return period in 14 relation to an employer is taken to include the last periodic 15 return period of a financial year for the employer.'. 16 Clause 56 Amendment of s 13LA (Particular avoidance 17 arrangements involving employment agents) 18 Section 13LA(6), definition return period, paragraph (a), after 19 `period'-- 20 insert-- 21 `or financial year'. 22 Clause 57 Amendment of s 18 (Meaning of calculation day) 23 Section 18, note-- 24 omit. 25 Page 33

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Pay-roll Tax Act 1971 [s 58] Clause 58 Amendment of s 20 (Amount of periodic liability) 1 Section 20-- 2 insert-- 3 `(2A) Subsection (1) does not apply for the last periodic return 4 period of a financial year for the employer.'. 5 Clause 59 Amendment of s 21 (Determination by commissioner of 6 fixed periodic deduction) 7 Section 21-- 8 insert-- 9 `(1A) Subsection (1) does not apply for the last periodic return 10 period of a financial year for the employer.'. 11 Clause 60 Amendment of s 24 (Meaning of calculation day) 12 Section 24, note-- 13 omit. 14 Clause 61 Amendment of s 26 (Amount of periodic liability) 15 Section 26-- 16 insert-- 17 `(2) Subsection (1) does not apply for the last periodic return 18 period of a financial year for the DGE.'. 19 Clause 62 Amendment of s 27 (Determination by commissioner of 20 fixed periodic deduction) 21 Section 27-- 22 insert-- 23 `(1A) Subsection (1) does not apply for the last periodic return 24 period of a financial year for the DGE.'. 25 Page 34

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Pay-roll Tax Act 1971 [s 63] Clause 63 Amendment of s 29 (Definitions for sdiv 1) 1 (1) Section 29(1), definition annual deduction, formula, `365'-- 2 omit, insert-- 3 `C'. 4 (2) Section 29(1), definition annual deduction-- 5 insert-- 6 `C means the number of days in the year.'. 7 Clause 64 Amendment of s 33 (Definitions for sdiv 2) 8 (1) Section 33, definition annual deduction, formula, `365'-- 9 omit, insert-- 10 `C'. 11 (2) Section 33, definition annual deduction-- 12 insert-- 13 `C means the number of days in the year.'. 14 Clause 65 Amendment of s 37 (Definitions for sdiv 1) 15 (1) Section 37, definition final deduction, formula, `365'-- 16 omit, insert-- 17 `C'. 18 (2) Section 37, definition final deduction-- 19 insert-- 20 `C means-- 21 (a) if the final period is within a financial year that includes 22 29 February--366; or 23 (b) otherwise--365.'. 24 Page 35

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Pay-roll Tax Act 1971 [s 66] Clause 66 Amendment of s 41 (Definitions for sdiv 2) 1 (1) Section 41, definition final deduction, formula, `365'-- 2 omit, insert-- 3 `C'. 4 (2) Section 41, definition final deduction-- 5 insert-- 6 `C means-- 7 (a) if the final period is within a financial year that includes 8 29 February--366; or 9 (b) otherwise--365.'. 10 Clause 67 Amendment of s 59 (Periodic returns) 11 Section 59-- 12 insert-- 13 `(1A) Subsection (1) does not apply for the last periodic return 14 period of a financial year for the employer.'. 15 Clause 68 Amendment of s 61 (Deemed lodgement of periodic 16 return--payment by electronic transfer of funds) 17 (1) Section 61(1)(a), after `29'-- 18 insert-- 19 `or 29A'. 20 (2) Section 61(1)-- 21 insert-- 22 `(c) using an approved information system, the employer 23 gives the commissioner a breakdown of the payment 24 between primary tax and assessed interest.'. 25 (3) Section 61-- 26 insert-- 27 Page 36

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Pay-roll Tax Act 1971 [s 69] `(5) In this section-- 1 primary tax see the Administration Act, schedule 2.'. 2 Clause 69 Amendment of s 82 (Provision about assessments made 3 by commissioner--employer who is exempt from lodging 4 periodic returns) 5 Section 82(5)(a), after `87'-- 6 insert-- 7 `or 87A'. 8 Clause 70 Omission of s 86 (Notification requirement--employers 9 required to work out fixed periodic deduction) 10 Section 86-- 11 omit. 12 Clause 71 Insertion of new s 87A 13 After section 87-- 14 insert-- 15 `87A Notification requirement--employers authorised to 16 lodge periodic returns for periods other than 17 a month 18 `(1) This section applies if-- 19 (a) the commissioner authorised an employer, under section 20 60(2), to lodge periodic returns for periods other than a 21 month during all or part of a financial year; and 22 (b) there has been a relevant wage change during a periodic 23 return period for the employer. 24 `(2) For subsection (1)(b), a relevant wage change happens during 25 a periodic return period for the employer if the employer's 26 current estimated wages is more than 30% more than the 27 employer's previous annual wages. 28 Page 37

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Pay-roll Tax Act 1971 [s 72] `(3) Within 28 days after the last day of the periodic return period, 1 the employer must give written notice to the commissioner 2 stating that a relevant wage change has happened during the 3 period for the employer. 4 Note-- 5 Failure to give the notice is an offence under the Administration Act, 6 section 120. 7 `(4) In this section-- 8 current estimated wages, of the employer, means the total 9 amount of taxable wages and interstate wages, or the total 10 amount of taxable wages, for the financial year estimated by 11 the employer at the end of the periodic return period. 12 previous annual wages, of the employer, means the total 13 amount of taxable wages and interstate wages, or the total 14 amount of taxable wages, paid or payable by the employer 15 during the previous financial year.'. 16 Clause 72 Amendment of schedule (Dictionary) 17 Schedule-- 18 insert-- 19 `approved information system see the Administration Act, 20 schedule 2.'. 21 Clause 73 Amendment to change spelling 22 The Act is amended by omitting `pay-roll' wherever it appears 23 and inserting `payroll'. 24 Page 38

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 74] Part 8 Amendment of Taxation 1 Administration Act 2001 2 Clause 74 Act amended 3 This part amends the Taxation Administration Act 2001. 4 Clause 75 Amendment of s 6 (Revenue laws) 5 Section 6-- 6 insert-- 7 `(6) The Land Tax Act 1915 is a revenue law. 8 `(7) Subsection (6) is subject to the Land Tax Act 1915, part 9, 9 division 5.'. 10 Clause 76 Amendment of s 13 (Default assessments) 11 Section 13(1)(a)-- 12 omit, insert-- 13 `(a) for-- 14 (i) a self assessment--the assessment is not made; or 15 (ii) another assessment--the taxpayer does not give 16 information required to be given under an 17 information requirement or lodge a document 18 required to be lodged under a lodgement 19 requirement;'. 20 Clause 77 Amendment of s 14 (Making self assessment by lodging 21 return) 22 Section 14(a), `self'-- 23 omit, insert-- 24 `return self'. 25 Page 39

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 78] Clause 78 Insertion of new s 14A 1 After section 14-- 2 insert-- 3 `14A Making self assessment by lodging transaction 4 statement 5 `The following provisions apply if, under a revenue law, a self 6 assessor lodges a transaction statement-- 7 (a) an assessment (a standard self assessment) is taken to 8 have been made for the amount of a taxpayer's liability 9 for tax stated in the statement; 10 (b) the assessment under paragraph (a) is taken to have been 11 made by the commissioner; 12 (c) the liability for tax for the assessment is the amount 13 stated in the statement for the liability; 14 (d) despite section 26(2), the statement is taken to be an 15 assessment notice for the assessment; 16 (e) the assessment notice is taken to have been given under 17 section 26 to the taxpayer for whom the assessment is 18 made.'. 19 Clause 79 Amendment of s 29 (Methods of payment) 20 Section 29-- 21 insert-- 22 `(2) This section applies subject to section 29A.'. 23 Clause 80 Insertion of new ss 29A and 29B 24 After section 29-- 25 insert-- 26 `29A Requirement for electronic payment 27 `(1) The commissioner may give a written notice (an electronic 28 payment notice) to a person requiring the person to pay any 29 Page 40

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 80] amount, or a stated type of amount, payable by the person 1 under a tax law to the commissioner by-- 2 (a) any prescribed electronic way; or 3 (b) a stated prescribed electronic way. 4 `(2) Subject to subsection (3) and section 29B, a person given an 5 electronic payment notice must, when paying an amount 6 payable by the person under a tax law to the commissioner, 7 comply with the notice from the day that is 30 days after being 8 given the notice. 9 `(3) Subsection (2) does not apply if the person on a particular 10 occasion is unable to comply with the notice due to 11 circumstances beyond the person's control. 12 `(4) In this section-- 13 prescribed electronic way means an electronic way prescribed 14 under a regulation. 15 `29B Application to withdraw electronic payment notice 16 `(1) A person given an electronic payment notice may apply to the 17 commissioner to withdraw the notice. 18 `(2) The application must-- 19 (a) be made within 30 days after the person is given the 20 notice; and 21 (b) be in the approved form. 22 `(3) The application may be made on any of the following 23 grounds-- 24 (a) the standard of the technological infrastructure servicing 25 the area in which the person would ordinarily comply 26 with the notice makes it impracticable for the person to 27 comply with the notice; 28 (b) the number of payments the notice is likely to apply to 29 in a year is so small as not to justify the costs the person 30 would have to incur to install, or modify, an information 31 system to enable compliance with the notice; 32 Page 41

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 81] (c) a ground prescribed under a regulation. 1 `(4) The commissioner must consider the application and either 2 grant, or refuse to grant, the application. 3 `(5) The person is not required to comply with the notice pending 4 the person being notified of the commissioner's decision on 5 the application under subsection (6) or (8). 6 `(6) If the commissioner decides to grant the application, the 7 commissioner must immediately give the person written 8 notice of the decision. 9 `(7) Subsections (8) to (10) apply if the commissioner decides to 10 refuse to grant the application. 11 `(8) The commissioner must immediately give the person a written 12 notice stating the following-- 13 (a) the decision; 14 (b) the reasons for the decision; 15 (c) that the person may appeal to the tribunal against the 16 decision within 14 days after being given the notice (the 17 appeal period); 18 (d) how the person may appeal to the tribunal. 19 `(9) The person may appeal to the tribunal against the decision 20 during the appeal period. 21 `(10) The person is not required to comply with the notice-- 22 (a) during the appeal period; and 23 (b) if the person appeals against the decision under 24 subsection (9)-- 25 (i) pending the appeal being decided; and 26 (ii) if the person is unsuccessful on the appeal--during 27 14 days immediately after the appeal is decided.'. 28 Clause 81 Amendment of s 30 (Time for payment of tax) 29 (1) Section 30(1)(a), after `for a'-- 30 Page 42

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 82] insert-- 1 `return'. 2 (2) Section 30(1)(b) and (c)-- 3 renumber as section 30(1)(c) and (d). 4 (3) Section 30(1)-- 5 insert-- 6 `(b) for a standard self assessment--by the date that is 14 7 days after the date the transaction statement for the self 8 assessment is lodged; or'. 9 (4) Section 30(2), `(1)(c)'-- 10 omit, insert-- 11 `(1)(d)'. 12 Clause 82 Amendment of s 32 (Time for payment of other amounts) 13 Section 32(2)(a), `30(1)(b)'-- 14 omit, insert-- 15 `30(1)(c)'. 16 Clause 83 Amendment of s 35 (Payments by tax agents) 17 Section 35(a) and (b)-- 18 omit, insert-- 19 `(a) for a return self assessment-- 20 (i) when lodging the return for the liability; or 21 (ii) if the amount is received after the return for the self 22 assessment is lodged--immediately after receiving 23 the amount; or 24 (b) for a standard self assessment-- 25 (i) by the due date for the self assessment; or 26 Page 43

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 84] (ii) if the amount is received after the due date for the 1 self assessment--immediately after receiving the 2 amount.'. 3 Clause 84 Amendment of s 54 (Unpaid tax interest) 4 (1) Section 54(2), after `interest'-- 5 insert-- 6 `, other than late payment interest,'. 7 (2) Section 54-- 8 insert-- 9 `(2A) Late payment interest accrues at the prescribed rate on the 10 unpaid primary tax-- 11 (a) on the day of the week prescribed under a regulation 12 first happening after the start date; and 13 (b) weekly after the first accrual under paragraph (a).'. 14 (3) Section 54(4), `subsection (2)'-- 15 omit, insert-- 16 `subsections (2) and (2A)(a)'. 17 (4) Section 54(4)(a), after `for a'-- 18 insert-- 19 `return'. 20 (5) Section 54(4), after paragraph (a)-- 21 insert-- 22 `(aa) for a standard self assessment-- 23 (i) the due date for the self assessment; or 24 (ii) if the self assessor has not complied with one or 25 more lodgement requirements for the self 26 assessment--the date that is the same number of 27 days before the due date for the self assessment as 28 the number of days in the periods of 29 Page 44

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 85] noncompliance with the lodgement requirements; 1 or'. 2 (6) Section 54(4)(b), after `return'-- 3 insert-- 4 `or transaction statement'. 5 (7) Section 54(4)(d), after `paragraph (a)'-- 6 insert-- 7 `or (aa)'. 8 (8) Section 54(5), `(4)(c)(ii)'-- 9 omit, insert-- 10 `(4)(aa)(ii) or (c)(ii)'. 11 Clause 85 Amendment of s 58 (Liability for penalty tax) 12 (1) Section 58(1)-- 13 omit, insert-- 14 `(1) A taxpayer is liable for an amount (penalty tax) if-- 15 (a) the commissioner makes a default assessment under 16 section 13(1)(a) or (b); or 17 (b) the commissioner makes a reassessment and the original 18 assessment was a default assessment under section 19 13(1)(a) or (b); or 20 (c) the primary tax assessed on a reassessment, other than 21 under a reassessment mentioned in paragraph (b), is 22 more than the primary tax assessed on the original 23 assessment or an earlier reassessment.'. 24 (2) Section 58(2)(c)-- 25 omit, insert-- 26 `(c) if subsection (1)(c) applies and the primary tax assessed 27 on the last reassessment is more than the primary tax 28 assessed on the original assessment--an amount equal 29 to 75% of the difference between the 2 amounts; 30 Page 45

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 86] `(d) if subsection (1)(c) applies and the primary tax assessed 1 on the last reassessment is less than the primary tax 2 assessed on the original assessment but more than the 3 primary tax assessed on an earlier reassessment--an 4 amount equal to 75% of the difference between the 5 primary tax assessed on the last reassessment and the 6 lowest primary tax assessed on an earlier reassessment.'. 7 (3) Section 58(4)-- 8 omit. 9 Clause 86 Amendment of s 77 (Application of Judicial Review Act) 10 Section 77-- 11 insert-- 12 `(d) the giving of an electronic payment notice under section 13 29A(1); or 14 (e) the giving of an electronic communication notice under 15 section 143A(1); or 16 (f) a decision, under section 29B, to refuse to grant an 17 application for the withdrawal of an electronic payment 18 notice; or 19 (g) a decision, under section 143B, to refuse to grant an 20 application for the withdrawal of an electronic 21 communication notice.'. 22 Clause 87 Amendment of s 143 (Ways of giving document to 23 commissioner) 24 Section143-- 25 insert-- 26 `(2) This section applies subject to section 143A.'. 27 Clause 88 Insertion of new ss 143A and 143B 28 After section 143-- 29 Page 46

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 88] insert-- 1 `143A Requirement for electronic communication 2 `(1) The commissioner may give a written notice (an electronic 3 communication notice) to a person requiring the person, in 4 complying with a stated lodgement requirement, to give any 5 document or a stated type of document to the commissioner 6 by an electronic communication using an approved 7 information system. 8 `(2) Subject to subsection (3) and section 143B, a person given an 9 electronic communication notice must, in complying with a 10 lodgement requirement to which the notice relates, comply 11 with the notice from the day that is 30 days after being given 12 the notice. 13 `(3) Subsection (2) does not apply if the person on a particular 14 occasion is unable to comply with the notice due to 15 circumstances beyond the person's control. 16 `143B Application to withdraw electronic communication 17 notice 18 `(1) A person given an electronic communication notice may 19 apply to the commissioner to withdraw the notice. 20 `(2) The application must-- 21 (a) be made within 30 days after the person is given the 22 notice; and 23 (b) be in the approved form. 24 `(3) The application may be made on any of the following 25 grounds-- 26 (a) the standard of the technological infrastructure servicing 27 the area in which the person would ordinarily comply 28 with the notice makes it impracticable for the person to 29 comply with the notice; 30 (b) the number of times the person is likely to have to 31 comply with the lodgement requirement to which the 32 notice relates during a year is so small as not to justify 33 Page 47

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 88] the costs the person would have to incur to install, or 1 modify, an information system to enable compliance 2 with the notice; 3 (c) a ground prescribed under a regulation. 4 `(4) The commissioner must consider the application and either 5 grant, or refuse to grant, the application. 6 `(5) The person is not required to comply with the notice pending 7 the person being notified of the commissioner's decision on 8 the application under subsection (6) or (8). 9 `(6) If the commissioner decides to grant the application, the 10 commissioner must immediately give the person written 11 notice of the decision. 12 `(7) Subsections (8) to (10) apply if the commissioner decides to 13 refuse to grant the application. 14 `(8) The commissioner must immediately give the person a written 15 notice stating the following-- 16 (a) the decision; 17 (b) the reasons for the decision; 18 (c) that the person may appeal to the tribunal against the 19 decision within 14 days after being given the notice (the 20 appeal period); 21 (d) how the person may appeal to the tribunal. 22 `(9) The person may appeal to the tribunal against the decision 23 during the appeal period. 24 `(10) The person is not required to comply with the notice-- 25 (a) during the appeal period; and 26 (b) if the person appeals against the decision under 27 subsection (9)-- 28 (i) pending the appeal being decided; and 29 (ii) if the person is unsuccessful on the appeal--during 30 14 days immediately after the appeal is decided.'. 31 Page 48

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 89] Clause 89 Amendment of s 144 (When document given to 1 commissioner) 2 Section 144-- 3 insert-- 4 `(e) if it is given by an electronic communication to the 5 commissioner in compliance with an electronic 6 communication notice--the time the communication 7 enters an approved information system.'. 8 Clause 90 Amendment of s 145 (When lodgement requirement 9 complied with) 10 Section 145(a), after `have been lodged or given'-- 11 insert-- 12 `by the date for complying with the requirement'. 13 Clause 91 Insertion of new s 150A 14 After section 150-- 15 insert-- 16 `150A When information requirement complied with 17 `An information requirement is complied with only if the 18 information required to be given under the requirement has 19 been given by the date for complying with the requirement.'. 20 Clause 92 Insertion of new ss 153A-153C 21 After section 153-- 22 insert-- 23 `153A Approved information system 24 `The commissioner may approve an information system for a 25 tax law. 26 Page 49

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 92] `153B Commissioner may arrange for use of an approved 1 information system to make particular decisions 2 `(1) The commissioner may arrange for the use of an approved 3 information system for any purposes for which the 4 commissioner may make a relevant decision under a tax law. 5 `(2) A relevant decision made by the operation of an approved 6 information system under an arrangement made under 7 subsection (1) is taken to be a decision made by the 8 commissioner. 9 `(3) In this section-- 10 relevant decision means a decision that does not involve the 11 exercise of the commissioner's discretion. 12 `153C Commissioner may require payment of penalty 13 `(1) This section applies if a person-- 14 (a) does not comply with an electronic payment notice 15 under section 29A(2); or 16 (b) does not comply with an electronic communication 17 notice under section 143A(2). 18 `(2) The commissioner may, by written notice given to the person, 19 require the person to pay a penalty (the penalty amount) of 20 $100. 21 `(3) The notice must state the following-- 22 (a) the date for payment of the penalty amount, being a day 23 that is at least 30 days after the person receives the 24 notice; 25 (b) the reasons for the decision to require payment of the 26 penalty amount; 27 (c) that the person may appeal to the tribunal against the 28 decision within 14 days after being given the notice (the 29 appeal period); 30 (d) how the person may appeal to the tribunal. 31 Page 50

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Taxation Administration Act 2001 [s 93] `(4) To remove doubt, it is declared that a notice may be given 1 under subsection (2) each time a person does not comply with 2 an electronic payment notice or electronic communication 3 notice. 4 `(5) The commissioner may remit the whole or part of the penalty 5 amount. 6 `(6) The person may appeal to the tribunal against the decision 7 during the appeal period. 8 `(7) If the person appeals against the decision under subsection 9 (6), the person is not required to pay the penalty amount 10 pending the appeal being decided.'. 11 Clause 93 Amendment of sch 2 (Dictionary) 12 (1) Schedule 2, definition self assessment-- 13 omit. 14 (2) Schedule 2-- 15 insert-- 16 `approved information system means an information system 17 approved by the commissioner under section 153A. 18 due date, for a standard self assessment, means the date by 19 which tax under the self assessment must be paid under 20 section 30(1)(b). 21 electronic communication means-- 22 (a) a communication of information in the form of data, text 23 or images by guided or unguided electromagnetic 24 energy; or 25 (b) a communication of information in the form of sound by 26 guided or unguided electromagnetic energy, if the sound 27 is processed at its destination by an automated voice 28 recognition system. 29 electronic communication notice see section 143A(1). 30 electronic payment notice see section 29A(1). 31 Page 51

 


 

Revenue and Other Legislation Amendment Bill 2009 Part 9 Consequential and minor amendments [s 94] information system means a system for generating, sending, 1 receiving, storing or otherwise processing electronic 2 communications. 3 return self assessment see section 14(a). 4 self assessment means a return self assessment or standard 5 self assessment. 6 standard self assessment see section 14A(a). 7 transaction statement means a form of transaction statement 8 approved under a revenue law for a lodgement requirement. 9 tribunal means the Commercial and Consumer Tribunal 10 under the Commercial and Consumer Tribunal Act 2003.'. 11 (3) Schedule 2, definitions self assessor and tax agent, after 12 `return'-- 13 insert-- 14 `or transaction statement'. 15 Part 9 Consequential and minor 16 amendments 17 Clause 94 Amendments in sch 1 18 In each provision of an Act or regulation listed in schedule 1, 19 each reference to the Pay-roll Tax Act 1971 is amended by 20 omitting `Pay-roll' and inserting `Payroll'. 21 Clause 95 Amendments in sch 2 22 (1) Schedule 2 amends the legislation mentioned in it. 23 (2) However, subsection (1) does not apply in relation to a 24 particular Act if another provision of this Act states that the 25 schedule amends the particular Act. 26 Page 52

 


 

Revenue and Other Legislation Amendment Bill 2009 Schedule 1 Schedule 1 References to Pay-roll Tax Act 1 1971 2 sections 53 and 94 3 1 Taxation Administration Act 2001 4 · section 6(4) and (5) 5 2 Taxation Administration Regulation 2002 6 · section 3, definition pay-roll tax 7 · section 9(3)(a)(v) 8 3 Workers' Compensation and Rehabilitation Act 2003 9 · section 573(1)(a) and (2) 10 · schedule 6, definition superannuation contribution 11 4 Workplace Health and Safety Act 1995 12 · section 182F(4) 13 Page 53

 


 

Revenue and Other Legislation Amendment Bill 2009 Schedule 2 Schedule 2 Consequential and minor 1 amendments 2 sections 33 and 95 3 Body Corporate and Community Management Act 4 1997 5 1 Section 47(3)(c), `commissioner of land tax'-- 6 omit, insert-- 7 `Commissioner of State Revenue appointed under the Taxation 8 Administration Act 2001'. 9 Building Units and Group Titles Act 1980 10 1 Section 14, `commissioner of land tax'-- 11 omit, insert-- 12 `Commissioner of State Revenue appointed under the Taxation 13 Administration Act 2001'. 14 Charitable and Non-Profit Gaming Rule 1999 15 1 Section 17(1)(d), `commissioner of land tax'-- 16 omit, insert-- 17 `Commissioner of State Revenue appointed under the Taxation 18 Administration Act 2001'. 19 Page 54

 


 

Revenue and Other Legislation Amendment Bill 2009 Schedule 2 Land Tax Act 1915 1 1 Section 11B(1)(d)(i), after `;'-- 2 insert-- 3 `and'. 4 2 Section 11D(4)(a), after `;'-- 5 insert-- 6 `or'. 7 3 Section 13(1)(g)(i) to (vi), after `;'-- 8 insert-- 9 `or'. 10 4 Section 26C(2)(a), after `;'-- 11 insert-- 12 `and'. 13 Land Tax Regulation 1999 14 1 Part 2, part 3, division 1 and part 4-- 15 omit. 16 2 Section 20-- 17 omit. 18 Page 55

 


 

Revenue and Other Legislation Amendment Bill 2009 Schedule 2 3 Section 21(a), `issued using the CITEC Confirm 1 System'-- 2 omit, insert-- 3 `obtained from the website on the internet of an entity engaged by 4 the commissioner or chief executive for the purpose'. 5 4 Sections 23 to 25-- 6 omit. 7 5 Schedule, definitions address for service, attorney, BPAY 8 facility, certificate of title, combined form, court registrar, 9 deed of grant, joint owners return and non-resident-- 10 omit. 11 6 Schedule, definitions resident agent, of a non-resident 12 and resident agent, of a trustee-- 13 omit. 14 7 Schedule, definition rules, `Corporations Law'-- 15 omit, insert-- 16 `Corporations Act'. 17 Pay-roll Tax Regulation 1999 18 1 Section 1, `Pay-roll'-- 19 omit, insert-- 20 `Payroll'. 21 Page 56

 


 

Revenue and Other Legislation Amendment Bill 2009 Schedule 2 Taxation Administration Regulation 2002 1 1 Section 3-- 2 insert-- 3 `BPAY facility means a facility by that name offered by BPAY 4 Pty Limited ACN 079 137 518.'. 5 2 Section 3A(1)(c) to (g)-- 6 renumber as section 3A(1)(d) to (h). 7 3 Section 3A(1)-- 8 insert-- 9 `(c) land tax;'. 10 4 Section 3A(1)(d), as renumbered, `pay-roll tax or duty'-- 11 omit, insert-- 12 `duty, pay-roll tax or land tax'. 13 5 Section 3A(1)(h), as renumbered, after `2001'-- 14 insert-- 15 `or the Land Tax Act 1915'. 16 6 Section 3A(2), definition BPAY facility-- 17 omit. 18 7 Section 3A(2)-- 19 insert-- 20 `land tax means land tax levied under the Land Tax Act 1915, 21 section 8.'. 22 Page 57

 


 

Revenue and Other Legislation Amendment Bill 2009 Schedule 2 8 After section 3A-- 1 insert-- 2 `3B Electronic payment--Act, s 29A(4), definition prescribed 3 electronic way 4 `For the Act, section 29A(4), definition prescribed electronic 5 way, each of the following is an electronic way-- 6 (a) electronic funds transfer; 7 (b) direct debit; 8 (c) BPAY facility.'. 9 9 Section 6-- 10 omit, insert-- 11 `6 Unpaid tax interest--Act, s 54 12 `(1) For section 54(2) of the Act, the prescribed rate of unpaid tax 13 interest is an annual rate equal to the sum of the bank bill yield 14 rate, rounded to the nearest second decimal point, and 8%. 15 `(2) For section 54(2A)(a) of the Act, the day of the week is 16 Sunday.'. 17 10 Section 9(1)(c)-- 18 omit, insert-- 19 `(c) for part 4--the Commissioner of Territory Revenue 20 under the Taxation Administration Act 2007 (NT);'. 21 11 Schedule 1, part 4-- 22 insert-- 23 `Taxation Administration Act 2007'. 24 Page 58

 


 

Revenue and Other Legislation Amendment Bill 2009 Schedule 2 Valuation of Land Act 1944 1 1 Section 36(1), `commissioner of land tax, the'-- 2 omit. 3 2 Section 73(1)(e) and (2), `commissioner of land tax'-- 4 omit, insert-- 5 `Commissioner of State Revenue appointed under the Taxation 6 Administration Act 2001'. 7 3 Section 79, `commissioner of land tax under the Land Tax 8 Act 1915'-- 9 omit, insert-- 10 `Commissioner of State Revenue appointed under the Taxation 11 Administration Act 2001'. 12 Valuation of Land Regulation 2003 13 1 Section 7(2), `commissioner of land tax'-- 14 omit, insert-- 15 `Commissioner of State Revenue appointed under the Taxation 16 Administration Act 2001'. 17 © State of Queensland 2009 Page 59

 


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