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REVENUE AND OTHER LEGISLATION AMENDMENT BILL 2011

         Queensland



Revenue and Other
Legislation Amendment
Bill 2011

 


 

 

Queensland Revenue and Other Legislation Amendment Bill 2011 Contents Page Part 1 Preliminary 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Part 2 Amendment of Aboriginal Land Act 1991 3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 4 Amendment of s 12 (Lands that are transferable lands) . . . . . . . 12 5 Insertion of new s 83LA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 83LA Claimable land recommended for grant taken to be transferable land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Part 3 Amendment of City of Brisbane Act 2010 6 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 7 Amendment of s 21 (Assessment) . . . . . . . . . . . . . . . . . . . . . . . . 14 8 Amendment of s 181 (Notifying councillor of the hearing of a complaint) .................................. 15 9 Amendment of s 182 (Hearing and deciding complaints). . . . . . . 15 10 Replacement of s 183 (Taking disciplinary action) . . . . . . . . . . . . 15 183 Taking disciplinary action--BCC councillor conduct review panel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 183A Taking disciplinary action--tribunal . . . . . . . . . . . . . . 17 11 Amendment of s 211 (Superannuation scheme for council employees and associated persons) . . . . . . . . . . . . . . . . . . . . . . 18 12 Amendment of s 212 (Super schemes to be audited by auditor-general) ................................ 19 13 Insertion of new ch 8, pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Part 4 Transitional provision for Revenue and Other Legislation Amendment Act 2011 266 Continued superannuation scheme for council employees .......................... 19

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents 14 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 20 Part 4 Amendment of Duties Act 2001 15 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 16 Amendment of s 30 (Aggregation of dutiable transactions) . . . . . 20 17 Amendment of s 31 (Partitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 20 18 Amendment of s 85 (Purpose of pt 9) . . . . . . . . . . . . . . . . . . . . . 21 19 Amendment of s 86D (What is a vacant land concession beneficiary) ..................................... 21 20 Amendment of s 89 (What is a person's transfer date for residential land or vacant land). . . . . . . . . . . . . . . . . . . . . . . . . . . 22 21 Amendment of s 90 (What is the dutiable value of residential land or vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 22 Amendment of s 91 (Concession--home) . . . . . . . . . . . . . . . . . . 22 23 Amendment of s 92 (Concession--first home). . . . . . . . . . . . . . . 23 24 Amendment of s 93 (Concession--mixed and multiple claims for individuals--residential land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 25 Amendment of s 93A (Concession--mixed and multiple claims for individuals--vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 26 Amendment of s 94 (Concession--mixed and multiple claims for trustees--residential land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 27 Amendment of s 94A (Concession--mixed and multiple claims for trustees--vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 28 Amendment of s 95A (Occupation date--particular arrangements for retirement village). . . . . . . . . . . . . . . . . . . . . . . 25 29 Amendment of s 115 (Exemption--cancelled agreements) . . . . . 25 30 Amendment of s 117 (Exemption--change of trustee) . . . . . . . . 26 31 Replacement of s 118 (Exemption--trust acquisition or surrender in family trust). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 118 Exemption--trust acquisition or surrender in family trust ................................ 26 32 Insertion of new s 126A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 126A Exemption--special disability trusts . . . . . . . . . . . . . . 28 33 Insertion of new s 151A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 151A Exemption--indigenous land use agreements . . . . . . 29 34 Amendment of s 153 (Reassessment--disposal after occupation date for residence) . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 35 Amendment of s 154 (Reassessment--noncompliance with occupancy requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 36 Amendment of s 155 (When transferees and lessees must give notice for reassessment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Page 2

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents 37 Replacement of ch 2, pt 14, div 3, hdg (Other reassessment) . . . 31 38 Amendment of s 156A (Reassessment of duty for cancelled transfer of dutiable property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 39 Insertion of new ch 2, pt 14, div 4. . . . . . . . . . . . . . . . . . . . . . . . . 32 Division 4 Reassessments for exemptions for indigenous land use agreements 156B Reassessment on application . . . . . . . . . . . . . . . . . . 32 156C Reassessment--noncompliance with particular requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 40 Replacement of s 225 (Exemption--relevant acquisition in family trust) ......................................... 34 225 Exemption--relevant acquisition in family trust . . . . . 34 41 Amendment of s 378 (What is the dutiable value of a vehicle). . . 35 42 Insertion of new s 379B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 379B When is a vehicle modified for a person with a disability ............................. 36 43 Amendment of s 398 (What is a corporate reconstruction) . . . . . 36 44 Amendment of s 407 (Group property for intra-group transfer of property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 45 Amendment of s 488 (Commissioner may require payment of penalty) ........................................ 37 46 Amendment of s 499 (Reassessments of duty in particular circumstances) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 47 Insertion of new ch 17, pt 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Part 14 Transitional provision for Revenue and Other Legislation Amendment Act 2011 621 Dutiable value of vehicles modified for a person with a disability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 48 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part 5 Amendment of First Home Owner Grant Act 2000 49 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 50 Replacement of s 55 (When proceedings must start) . . . . . . . . . 40 55 When proceedings must start. . . . . . . . . . . . . . . . . . . 40 51 Insertion of new pt 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Part 10 Transitional provision for Revenue and Other Legislation Amendment Act 2011 78 Continuing operation of pre-amended s 55 . . . . . . . . 41 Part 6 Amendment of Land Tax Act 2010 52 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 Page 3

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents 53 Amendment of s 47 (Exemption for land owned by or for charitable institution) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 54 Amendment of s 75 (Reassessment made after taxpayer elects to pay by instalments). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 55 Insertion of new pt 10, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Division 5 Transitional provision for Revenue and Other Legislation Amendment Act 2011 98A Application of ss 47 and 75 . . . . . . . . . . . . . . . . . . . . 42 56 Omission of pt 11 (Amendments of legislation) . . . . . . . . . . . . . . 42 Part 7 Amendment of Local Government Act 2009 57 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 58 Amendment of s 19 (Assessment) . . . . . . . . . . . . . . . . . . . . . . . . 43 59 Amendment of s 25 (Annual report of change commission) . . . . 43 60 Renumbering of s 38A (Swimming pool safety) . . . . . . . . . . . . . . 44 61 Amendment of s 210 (Board of directors) . . . . . . . . . . . . . . . . . . 44 62 Amendment of s 216 (What this part is about) . . . . . . . . . . . . . . . 44 63 Insertion of new s 216A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 216A Definitions for pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 64 Amendment of s 217 (LG super scheme) . . . . . . . . . . . . . . . . . . 45 65 Amendment of s 218 (Members of LG super scheme) . . . . . . . . 46 66 Amendment of s 219 (Compulsory super contributions) . . . . . . . 47 67 Replacement of s 220 (Amount of compulsory contributions) . . . 48 220 Amount of yearly contributions--particular employers 48 220A Amount of yearly contributions--permanent employees and prescribed employees . . . . . . . . . . . . 49 68 Amendment of s 221 (Extra super contributions) . . . . . . . . . . . . . 50 69 Amendment of s 222 (Adjusting super contributions when salary changed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 70 Amendment of s 223 (Super contributions for non-contributory members) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 71 Amendment of s 224 (Interest is payable on unpaid super contributions) .................................. 51 72 Amendment of s 225 (Local governments must not establish employee superannuation schemes) . . . . . . . . . . . . . . . . . . . . . . 51 73 Amendment of s 226 (Super scheme for councillors). . . . . . . . . . 52 74 Amendment of ch 8 hdg (Transitionals, savings and repeals) . . . 52 75 Insertion of new ch 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Chapter 9 Transitional provision for Revenue and Other Legislation Amendment Act 2011 Page 4

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents 292 References to City Super etc. in industrial instruments .......................... 52 76 Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 53 Part 8 Amendment of Payroll Tax Act 1971 77 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 78 Amendment of s 13 (Value of taxable wages) . . . . . . . . . . . . . . . 53 79 Amendment of s 13M (Application of div 1C) . . . . . . . . . . . . . . . . 54 80 Replacement of s 13O (When share or option is granted) . . . . . . 54 13O When share or option is granted . . . . . . . . . . . . . . . . 54 81 Amendment of s 13P (Grant of share because of exercise of option) ....................................... 55 82 Amendment of s 13R (Election by grantor of relevant day) . . . . . 55 83 Amendment of s 13U (Value of taxable wages) . . . . . . . . . . . . . . 55 84 Amendment of s 69 (Groups of corporations) . . . . . . . . . . . . . . . 56 85 Amendment of s 73 (Smaller groups subsumed into larger groups) ...................................... 57 86 Insertion of new pt 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Part 10 Transitional provisions for Revenue and Other Legislation Amendment Act 2011 141 Assessment and payment of payroll tax for shares and options. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 142 Application of pt 2, div 1C for granting of particular shares or options . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 87 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 58 Part 9 Amendment of Queensland Competition Authority Act 1997 88 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 89 Insertion of new pt 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Part 14 Transitional provision for Revenue and Other Legislation Amendment Act 2011 252 References to, and acts etc. by, Ministers . . . . . . . . . 60 90 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 60 Part 10 Amendment of Royal National Agricultural and Industrial Association of Queensland Act 1971 91 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 92 Amendment of s 17C (Application of Associations Incorporation Act 1981 to winding-up of Association) . . . . . . . . . . . . . . . . . . . . 61 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 93 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Page 5

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents 94 Amendment of s 16 (Appointment of members). . . . . . . . . . . . . . 62 95 Amendment of s 64 (Expiry of new water entities) . . . . . . . . . . . . 62 96 Relocation of s 94 (Delegation by Minister) . . . . . . . . . . . . . . . . . 62 97 Relocation of s 96 (Regulation-making power). . . . . . . . . . . . . . . 62 98 Insertion of new ch 5 and ch 6 hdg . . . . . . . . . . . . . . . . . . . . . . . 62 Chapter 5 Restructuring relevant water entities 104 Relevant water entities . . . . . . . . . . . . . . . . . . . . . . . . 63 105 Transfer of shares, assets, liabilities etc. to relevant water entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 106 Effect on legal relationships . . . . . . . . . . . . . . . . . . . . 66 107 Ministerial direction. . . . . . . . . . . . . . . . . . . . . . . . . . . 67 108 Registering authority to register or record transfer or other dealing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 109 Regulation dissolving new water entity. . . . . . . . . . . . 68 110 Non-liability for State taxes. . . . . . . . . . . . . . . . . . . . . 69 111 Preservation of rights of transferred employee. . . . . . 70 112 Prohibition on retrenchment because of transfer of employee ............................ 71 113 Things done under this chapter . . . . . . . . . . . . . . . . . 72 114 Excluded matter for Corporations Act . . . . . . . . . . . . 72 115 Severability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 99 Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 73 Part 12 Amendment of Sustainable Planning Act 2009 100 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 101 Insertion of new ch 3, pt 5, div 2A . . . . . . . . . . . . . . . . . . . . . . . . 73 Division 2A Modifications to process for making or amending local planning instruments having effect in iconic places 122A Definitions for div 2A. . . . . . . . . . . . . . . . . . . . . . . . . . 74 122B Application of div 2A. . . . . . . . . . . . . . . . . . . . . . . . . . 74 122C Report about impact on iconic values . . . . . . . . . . . . 75 122D Public notification of impact report . . . . . . . . . . . . . . . 76 122E Advisory panel to consider and advise about impact report ............................. 76 122F Local government to consider panel report . . . . . . . . 76 122G Local government to give Minister impact report and panel report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 Page 6

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents 122H Minister to consider effect of scheme proposal or proposed TLPI on iconic values . . . . . . . . . . . . . . . . . 77 122I Minister may impose conditions on adoption of scheme proposal or proposed TLPI . . . . . . . . . . . . . . 78 102 Insertion of new ch 4, pt 2, div 4, sdiv 1 hdg . . . . . . . . . . . . . . . . 78 103 Insertion of new ch 4, pt 2, div 4, sdiv 2 . . . . . . . . . . . . . . . . . . . . 78 Subdivision 2 Modifications to process for making structure plans having effect in iconic places 149A Definitions for sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 79 149B Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 79 149C Report about impact on iconic values . . . . . . . . . . . . 80 149D Public notification of impact report . . . . . . . . . . . . . . . 80 149E Advisory panel to consider and advise about impact report .............................. 80 149F Local government to consider panel report . . . . . . . . 81 149G Local government to give Minister impact report and panel report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 149H Minister to consider effect of proposed iconic place structure plan on iconic values . . . . . . . . . . . . . . . . . . 81 149I Minister may impose conditions on adoption of structure plan ........................... 82 104 Insertion of new ch 9, pt 7B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Part 7B Advisory panels for iconic places Division 1 Preliminary 755X Definition for pt 7B . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Division 2 Establishment and function 755Y Minister to establish advisory panel and appoint members ............................ 83 755Z Notice to local government . . . . . . . . . . . . . . . . . . . . . 83 755ZA Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Division 3 Membership 755ZB Members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 755ZC Remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 755ZD Disclosure of material personal interests . . . . . . . . . . 84 Division 4 Miscellaneous provisions 755ZE Reporting requirement . . . . . . . . . . . . . . . . . . . . . . . . 85 755ZF Conduct of business . . . . . . . . . . . . . . . . . . . . . . . . . . 86 755ZG Dissolution of advisory panels . . . . . . . . . . . . . . . . . . 86 Page 7

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents 105 Amendment of ch 10, pt 2, hdg (Transitional provisions) . . . . . . . 86 106 Insertion of new ch 10, pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Part 3 Transitional provisions for Revenue and Other Legislation Amendment Act 2011 872 Definitions for pt 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 873 Dealing with iconic places development applications. 87 874 Decisions of panels . . . . . . . . . . . . . . . . . . . . . . . . . . 88 875 Provision about appeals . . . . . . . . . . . . . . . . . . . . . . . 89 876 Dissolution of panels . . . . . . . . . . . . . . . . . . . . . . . . . 89 877 Responsible entity for development approvals . . . . . . 90 878 Panel's report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 107 Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 90 Part 13 Amendment of Taxation Administration Act 2001 108 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 109 Insertion of new pt 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Part 16 Savings provision for repealed Tobacco Products (Licensing) Act 1988 169 Continuation of Tobacco Products Act, s 43. . . . . . . . 93 Part 14 Amendment of Water Act 2000 110 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 111 Amendment of s 20 (Authorised taking of water without water entitlement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 112 Amendment of s 25 (Limiting water taken under water licence, permit or allocation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 113 Amendment of s 1136F (Submitting system leakage management plans for approval) . . . . . . . . . . . . . . . . . . . . . . . . . 96 114 Amendment of s 1158 (New and adjusted local governments must give regulator service provider documents). . . . . . . . . . . . . 96 115 Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 96 Part 15 Amendment of Water Supply (Safety and Reliability) Act 2008 116 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 117 Amendment of s 133 (Water service provider to have outdoor water use conservation plan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 118 Amendment of s 141 (Service provider to report annually) . . . . . 98 119 Amendment of s 142 (Contents of annual report) . . . . . . . . . . . . 98 120 Amendment of s 602 (Approved system leakage management plans) ......................................... 98 Page 8

 


 

Revenue and Other Legislation Amendment Bill 2011 Contents Part 16 Repeal of Acts 121 Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Part 17 Minor and consequential amendments 122 Acts amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Schedule Acts amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Duties Act 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Judicial Review Act 1991 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 Right to Information Act 2009. . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Page 9

 


 

 

2011 A Bill for An Act to amend the Aboriginal Land Act 1991, City of Brisbane Act 2010, Duties Act 2001, First Home Owner Grant Act 2000, Judicial Review Act 1991, Land Tax Act 2010, Local Government Act 2009, Payroll Tax Act 1971, Queensland Competition Authority Act 1997, Right to Information Act 2009, Royal National Agricultural and Industrial Association of Queensland Act 1971, South East Queensland Water (Restructuring) Act 2007, Sustainable Planning Act 2009, Taxation Administration Act 2001, Water Act 2000 and Water Supply (Safety and Reliability) Act 2008 for particular purposes, and to repeal the Advance Bank Integration Act 1997, Bank Integration (Bank of Queensland) Act 1993, Bank Merger (BankSA and Advance Bank) Act 1996, Bank of New Zealand (Transfer of Undertaking) Act 1997, Challenge Bank (Transfer of Undertaking) Act 1996, Debits Tax Repeal Act 2005, Iconic Queensland Places Act 2008, New Tax System Price Exploitation Code (Queensland) Act 1999, State Bank of South Australia (Transfer of Undertaking) Act 1994 and Tobacco Products (Licensing) Act 1988

 


 

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 Revenue and Other Legislation 4 Amendment Act 2011. 5 Clause 2 Commencement 6 (1) Part 8 commences on 1 July 2011. 7 (2) The following provisions commence on a day to be fixed by 8 proclamation-- 9 (a) sections 11 to 14; 10 (b) sections 61 to 76; 11 (c) part 12; 12 (d) section 121 to the extent it repeals the Iconic 13 Queensland Places Act 2008. 14 Part 2 Amendment of Aboriginal Land 15 Act 1991 16 Clause 3 Act amended 17 This part amends the Aboriginal Land Act 1991. 18 Clause 4 Amendment of s 12 (Lands that are transferable lands) 19 Section 12(1)(f), `83K or 83L'-- 20 Page 12

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 2 Amendment of Aboriginal Land Act 1991 [s 5] omit, insert-- 1 `83K, 83L or 83LA'. 2 Clause 5 Insertion of new s 83LA 3 Part 5C-- 4 insert-- 5 `83LA Claimable land recommended for grant taken to be 6 transferable land 7 `(1) This section applies to the following land for which the Land 8 Tribunal has, under section 60, made a recommendation to the 9 Minister-- 10 (a) land shown as national park 4 on plan NPW42; 11 (b) land shown as national park 8 on plan NPW118; 12 (c) land shown as national park 10 on plan NPW452, 13 including the area shown and described on the plan as 14 closed road; 15 (d) land shown as national park 16 on plan NPW359; 16 (e) lot 44 on plan NPW472; 17 (f) land declared to be national park by proclamation 18 published in the gazette on 2 December 1939 at pages 19 1845 and 1846 and described as the Flinders Group of 20 islands, comprising Flinders Island--exclusive of 21 Special Lease No. 8544--and Stanley, Blackwood, 22 Maclear, and Denham Islands; 23 (g) lots 1 and 2 on CP887589, lots 1 and 2 on CP887590, lot 24 3 on CP887717, lot 4 on CP887719, lot 5 on CP887718 25 and lot 285 on plan C157365. 26 `(2) On the commencement of this section-- 27 (a) the land is transferable land for the purposes of this Act; 28 and 29 (b) the land stops being claimable land; and 30 Page 13

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 6] (c) any proceeding before the Land Tribunal in relation to a 1 claim for the land ends; and 2 (d) part 4, and part 5, division 1, stop applying to the claim 3 for the land. 4 `(3) Subsection (2) applies despite any other provision of this 5 Act.'. 6 Part 3 Amendment of City of Brisbane 7 Act 2010 8 Clause 6 Act amended 9 This part amends the City of Brisbane Act 2010. 10 Clause 7 Amendment of s 21 (Assessment) 11 (1) Section 21(3) and (4)-- 12 omit, insert-- 13 `(3) The change commission may conduct its assessment in any 14 way that it considers appropriate, including, for example, 15 by-- 16 (a) asking for submissions from any local government that 17 would be affected by the proposed boundary change; or 18 (b) holding a public hearing (in the way set out in chapter 7, 19 part 1) to ask the public for its views about the proposed 20 boundary change. 21 `(4) However, the Minister may direct the change commission in 22 writing to conduct its assessment of the proposed boundary 23 change in a particular way. 24 `(4A) Despite subsection (3), the change commission must comply 25 with the Minister's direction.'. 26 Page 14

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 8] (2) Section 21(4A) to (7)-- 1 renumber as section 21(5) to (8). 2 Clause 8 Amendment of s 181 (Notifying councillor of the hearing 3 of a complaint) 4 Section 181(1), `of misconduct'-- 5 omit. 6 Clause 9 Amendment of s 182 (Hearing and deciding complaints) 7 (1) Section 182(1)-- 8 omit, insert-- 9 `(1) This section is about-- 10 (a) the hearing of a complaint of inappropriate conduct, or 11 misconduct, by the BCC councillor conduct review 12 panel; or 13 (b) the hearing of a complaint of misconduct by the 14 tribunal.'. 15 (2) Section 182(2), `of misconduct by'-- 16 omit, insert-- 17 `about'. 18 Clause 10 Replacement of s 183 (Taking disciplinary action) 19 Section 183-- 20 omit, insert-- 21 `183 Taking disciplinary action--BCC councillor conduct 22 review panel 23 `(1) This section applies if-- 24 (a) the BCC councillor conduct review panel decides, after 25 hearing a complaint of inappropriate conduct, that a 26 councillor engaged in inappropriate conduct; or 27 Page 15

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 10] (b) the BCC councillor conduct review panel decides, after 1 hearing a complaint of misconduct, that a councillor 2 engaged in misconduct. 3 `(2) The BCC councillor conduct review panel may make any 1 or 4 more of the following orders or recommendations that it 5 considers appropriate in view of the circumstances relating to 6 the inappropriate conduct or misconduct-- 7 (a) an order that the councillor be counselled about the 8 inappropriate conduct or misconduct, and how not to 9 repeat the inappropriate conduct or misconduct; 10 (b) an order that the councillor make an admission of error 11 or an apology; 12 (c) an order that the councillor participate in mediation with 13 another person; 14 (d) a recommendation to the department's chief executive to 15 monitor the councillor or the council for compliance 16 with the local government related laws. 17 `(3) However, if, after hearing a complaint of misconduct, the 18 BCC councillor conduct review panel considers that more 19 serious disciplinary action should be taken, the panel must 20 report the matter to the tribunal for the tribunal to take 21 disciplinary action. 22 `(4) When deciding what disciplinary action is appropriate in view 23 of the circumstances relating to the inappropriate conduct or 24 misconduct, the BCC councillor conduct review panel may 25 consider-- 26 (a) any inappropriate conduct or misconduct of the 27 councillor in the past; and 28 (b) any allegation made in the hearing that was admitted, or 29 was not challenged. 30 `(5) However, the BCC councillor conduct review panel may 31 consider an allegation that was not admitted, or was 32 challenged, only if it is satisfied that the allegation is true. 33 Page 16

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 10] `(6) The degree to which the BCC councillor conduct review panel 1 must be satisfied depends on the consequences, that are 2 adverse to the councillor, of finding the allegation to be true. 3 `183A Taking disciplinary action--tribunal 4 `(1) This section applies if-- 5 (a) after hearing a complaint of misconduct, the tribunal 6 decides that a councillor engaged in misconduct; or 7 (b) the BCC councillor conduct review panel has, after 8 hearing a complaint of misconduct, reported the matter 9 to the tribunal under section 183(3) for the tribunal to 10 take disciplinary action. 11 `(2) The tribunal may make any order or recommendation that it 12 considers appropriate in view of the circumstances relating to 13 the misconduct. 14 `(3) For example, the tribunal may make any 1 or more of the 15 following orders or recommendations-- 16 (a) an order that the councillor be counselled about the 17 misconduct, and how not to repeat the misconduct; 18 (b) an order that the councillor make an admission of error 19 or an apology; 20 (c) an order that the councillor participate in mediation with 21 another person; 22 (d) a recommendation to the department's chief executive to 23 monitor the councillor or the council for compliance 24 with the local government related laws; 25 (e) an order that the councillor reimburse the council; 26 (f) a recommendation to the Minister that the councillor be 27 suspended for a specified period, either wholly or from 28 performing particular functions; 29 Examples of particular functions-- 30 · attending council meetings or offices 31 · representing the council at public functions 32 Page 17

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 11] (g) a recommendation to the Crime and Misconduct 1 Commission or the Commissioner of Police that the 2 councillor's conduct be further investigated. 3 `(4) A recommendation mentioned in subsection (3)(f) may 4 include a recommendation about the details of the suspension. 5 Example of a recommendation about the details of a suspension-- 6 that the suspension be with or without pay 7 `(5) When deciding what disciplinary action is appropriate in view 8 of the circumstances relating to the misconduct, the tribunal 9 may consider-- 10 (a) any inappropriate conduct or misconduct of the 11 councillor in the past; and 12 (b) any allegation made in the hearing that was admitted, or 13 was not challenged. 14 `(6) However, the tribunal may consider an allegation that was not 15 admitted, or was challenged, only if the tribunal is satisfied 16 that the allegation is true. 17 `(7) The degree to which the tribunal must be satisfied depends on 18 the consequences, that are adverse to the councillor, of finding 19 the allegation to be true.'. 20 Clause 11 Amendment of s 211 (Superannuation scheme for council 21 employees and associated persons) 22 (1) Section 211(1)-- 23 omit. 24 (2) Section 211(2) to (5)-- 25 renumber as section 211(1) to (4). 26 (3) Section 211-- 27 insert-- 28 `(5) Despite section 5(2), the Local Government Act applies to the 29 following to the extent of their participation in the LG super 30 scheme-- 31 Page 18

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 12] (a) the Brisbane City Council; 1 (b) an employee of Brisbane City Council; 2 (c) an associated person. 3 `(6) The LG super scheme is the Local Government 4 Superannuation Scheme continued in existence under the 5 Local Government Act, section 217(1).'. 6 Clause 12 Amendment of s 212 (Super schemes to be audited by 7 auditor-general) 8 Section 212(1)-- 9 omit, insert-- 10 `(1) This section applies to a superannuation scheme established 11 or amended by the council under section 210(1)(a) or 12 211(1)(a).'. 13 Clause 13 Insertion of new ch 8, pt 4 14 Chapter 8-- 15 insert-- 16 `Part 4 Transitional provision for 17 Revenue and Other Legislation 18 Amendment Act 2011 19 `266 Continued superannuation scheme for council 20 employees 21 `(1) This section applies to the superannuation scheme for council 22 employees continued in existence under section 211 of this 23 Act as in force before the commencement of this section. 24 `(2) On the commencement of this section-- 25 (a) the superannuation scheme ceases to continue in 26 existence under this Act; and 27 Page 19

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 14] (b) the trust deed for the superannuation scheme ceases to 1 continue in force as a trust deed under this Act. 2 `(3) If an audit of the superannuation scheme is required under the 3 Commonwealth Super Act because of subsection (2), the 4 audit must be carried out by the auditor-general.'. 5 Clause 14 Amendment of schedule (Dictionary) 6 Schedule, definitions super board and trust deed-- 7 omit. 8 Part 4 Amendment of Duties Act 2001 9 Clause 15 Act amended 10 This part amends the Duties Act 2001. 11 Note-- 12 See also the amendments in the schedule. 13 Clause 16 Amendment of s 30 (Aggregation of dutiable 14 transactions) 15 Section 30(7)-- 16 omit, insert-- 17 `(7) This section does not apply to a dutiable transaction to the 18 extent that it relates to an exchange of dutiable property.'. 19 Clause 17 Amendment of s 31 (Partitions) 20 (1) Section 31(1)-- 21 omit, insert-- 22 `(1) This section applies to a dutiable transaction under which the 23 following happens (the partition)-- 24 Page 20

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 18] (a) dutiable property held by persons jointly as joint tenants 1 or tenants in common (each a co-owner) is transferred, 2 or agreed to be transferred, to 1 or more of the 3 co-owners; 4 (b) the dutiable property transferred, or agreed to be 5 transferred, includes the interest held by the transferee 6 in the property immediately before the transaction.'. 7 (2) Section 31(2), from `each' to `partition'-- 8 omit, insert-- 9 `the dutiable transaction'. 10 (3) Section 31(3) and (4)-- 11 omit. 12 (4) Section 31(5)-- 13 renumber as section 31(3). 14 Clause 18 Amendment of s 85 (Purpose of pt 9) 15 Section 85, after the note-- 16 insert-- 17 `(c) the vesting, under section 9(1)(d), of a home or first 18 home or of vacant land on which a first home is to be 19 constructed.'. 20 Clause 19 Amendment of s 86D (What is a vacant land concession 21 beneficiary) 22 (1) Section 86D(1)(a)(ii), `; and'-- 23 omit, insert-- 24 `; or'. 25 (2) Section 86D(1)(a)-- 26 insert-- 27 Page 21

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 20] `(iii) a vested person for the land under a dutiable 1 transaction that was the vesting, mentioned in 2 section 85(c), of the land; and'. 3 Clause 20 Amendment of s 89 (What is a person's transfer date for 4 residential land or vacant land) 5 Section 89-- 6 insert-- 7 `(c) the vesting, mentioned in section 85(c), of the land.'. 8 Clause 21 Amendment of s 90 (What is the dutiable value of 9 residential land or vacant land) 10 (1) Section 90(1)-- 11 insert-- 12 `(c) a vesting, mentioned in section 85(c), of the land.'. 13 (2) Section 90(2)(a), after `(1)(a)'-- 14 insert-- 15 `or (c)'. 16 Clause 22 Amendment of s 91 (Concession--home) 17 (1) Section 91(1)(a)-- 18 insert-- 19 `(iii) the vesting, mentioned in section 85(c), of 20 residential land; and'. 21 (2) Section 91(1)(b)(ii)-- 22 omit, insert-- 23 `(ii) the transferees, lessees or vested persons are 24 trustees of a trust, other than a discretionary or unit 25 trust, the beneficiaries are individuals all of whom 26 are under a legal disability and the residence would 27 be the home of all the beneficiaries if they were the 28 Page 22

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 23] transferees or lessees of, or vested persons for, the 1 land.'. 2 Clause 23 Amendment of s 92 (Concession--first home) 3 (1) Section 92(1)(a)-- 4 insert-- 5 `(iii) the vesting, mentioned in section 85(c), of 6 residential land or vacant land; and'. 7 (2) Section 92(1)(b)(ii)-- 8 omit, insert-- 9 `(ii) the transferees, lessees or vested persons are 10 trustees of a trust, other than a discretionary or unit 11 trust, the beneficiaries are individuals all of whom 12 are under a legal disability and the residence would 13 be the first home of all the beneficiaries if they 14 were the transferees or lessees of, or vested 15 persons for, the land and other residential land or 16 vacant land previously the subject of a trust of 17 which they were beneficiaries; and'. 18 Clause 24 Amendment of s 93 (Concession--mixed and multiple 19 claims for individuals--residential land) 20 (1) Section 93(1)(a)-- 21 insert-- 22 `(iii) the vesting, mentioned in section 85(c), of 23 residential land; and'. 24 (2) Section 93(1)(c) and (d)-- 25 omit, insert-- 26 `(c) the residence is-- 27 (i) the home or first home of all the transferees, all the 28 lessees or all the vested persons (each relevant 29 persons); or 30 Page 23

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 25] (ii) the home or first home of 1 or more of the 1 transferees, 1 or more of the lessees or 1 or more of 2 the vested persons (each also relevant persons) but 3 not all the transferees, all the lessees or all the 4 vested persons; and 5 (d) the relevant persons are individuals.'. 6 (3) Section 93(2)(b) and (c)-- 7 omit, insert-- 8 `(b) 1 or more of the residences is, for 1 or more of the 9 transferees, 1 or more of the lessees or 1 or more of the 10 vested persons (each also relevant persons), a home or 11 first home; and 12 (c) the relevant persons are individuals.'. 13 Clause 25 Amendment of s 93A (Concession--mixed and multiple 14 claims for individuals--vacant land) 15 (1) Section 93A(1)(a)-- 16 insert-- 17 `(iii) the vesting, mentioned in section 85(c), of vacant 18 land; and'. 19 (2) Section 93A(1)(b) to (d)-- 20 omit, insert-- 21 `(b) there is more than 1 transferee or lessee of, or vested 22 person for, the vacant land to which the transaction 23 relates; and 24 (c) the residence, when constructed, will be the first home 25 of 1 or more of the transferees, 1 or more of the lessees 26 or 1 or more of the vested persons (each relevant 27 persons) but not all the transferees, all the lessees or all 28 the vested persons; and 29 (d) the relevant persons are individuals.'. 30 Page 24

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 26] Clause 26 Amendment of s 94 (Concession--mixed and multiple 1 claims for trustees--residential land) 2 Section 94(1)(a)-- 3 insert-- 4 `(iii) the vesting, mentioned in section 85(c), of 5 residential land; and'. 6 Clause 27 Amendment of s 94A (Concession--mixed and multiple 7 claims for trustees--vacant land) 8 Section 94A(1)(a)-- 9 insert-- 10 `(iii) the vesting, mentioned in section 85(c), of vacant 11 land; and'. 12 Clause 28 Amendment of s 95A (Occupation date--particular 13 arrangements for retirement village) 14 (1) Section 95A(1)(a), `transfer, or an agreement for the 15 transfer'-- 16 omit, insert-- 17 `transfer, agreement for the transfer, or vesting mentioned in 18 section 85(c)'. 19 (2) Section 95A(1)(b) and (2), after `transferee'-- 20 insert-- 21 `, or the vested person for the land,'. 22 Clause 29 Amendment of s 115 (Exemption--cancelled agreements) 23 (1) Section 115(2)(b), `cancelled agreement receives,'-- 24 omit, insert-- 25 `cancelled agreement or a related person of the transferee 26 receives,'. 27 (2) Section 115(2)(b)(i), `being released'-- 28 Page 25

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 30] omit, insert-- 1 `the release of the transferee'. 2 Clause 30 Amendment of s 117 (Exemption--change of trustee) 3 Section 117(1)(b), after `acquisitions'-- 4 insert-- 5 `or trust surrenders'. 6 Clause 31 Replacement of s 118 (Exemption--trust acquisition or 7 surrender in family trust) 8 Section 118-- 9 omit, insert-- 10 `118 Exemption--trust acquisition or surrender in family 11 trust 12 `(1) Transfer duty is not imposed on a dutiable transaction that is a 13 trust acquisition or trust surrender of a trust interest if-- 14 (a) the trust is established and maintained as a discretionary 15 trust primarily for the benefit of the members of a 16 particular family or a family company; and 17 (b) the person acquiring or surrendering the trust interest is 18 a member of the family who, or is a family company 19 that, does not benefit in the capacity of trustee. 20 `(2) Also, transfer duty is not imposed on a dutiable transaction 21 that is a trust acquisition or trust surrender if-- 22 (a) the trust is established and maintained primarily for the 23 benefit of the members of a particular family or a family 24 company; and 25 (b) the trust acquisition or trust surrender is a result of-- 26 (i) a member of the family becoming or ceasing to be 27 a member of a class of beneficiaries of the trust 28 because of the birth or death of the member; or 29 Page 26

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 31] (ii) the person acquiring or surrendering the trust 1 interest becoming or ceasing to be a member of a 2 class of beneficiaries of the trust consisting of the 3 children, stepchildren or grandchildren of a named 4 member or members of the family. 5 `(3) For subsection (1)(a) or (2)(a), a discretionary trust is 6 established and maintained primarily for the benefit of the 7 members of a particular family or a family company if-- 8 (a) the primary beneficiaries of the trust consist only of 9 members of the family or the family company; and 10 (b) the takers in default of an appointment for capital by the 11 trustee of the trust consist only of members of the family 12 or the family company. 13 `(4) However, subsection (3)(b) is taken to be satisfied if the last 14 taker in default of an appointment for capital by the trustee of 15 the trust is-- 16 (a) a person decided under the Succession Act 1981; or 17 (b) a charitable institution. 18 `(5) For subsection (2)(a), a trust other than a discretionary trust is 19 established and maintained primarily for the benefit of the 20 members of a particular family or a family company if at least 21 90% of the trust interests in the trust are held by members of 22 the family or the family company. 23 `(6) For applying this section, a person (the first person) is a 24 member of the particular family of another person (the other 25 person) if-- 26 (a) the first person is the spouse of the other person; or 27 (b) the first person, or the first person's spouse, is any of the 28 following in relation to the other person, or the other 29 person's spouse-- 30 (i) child, stepchild or adopted child; 31 (ii) grandchild or great grandchild; 32 (iii) brother, sister, aunt, uncle or cousin; 33 Page 27

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 32] (iv) parent, step-parent, adoptive parent, grandparent or 1 great grandparent. 2 `(7) In this section-- 3 family company, for a trust, means a corporation in which all 4 its directors and shareholders are members of the particular 5 family for which the trust is established and maintained. 6 spouse includes former spouse.'. 7 Clause 32 Insertion of new s 126A 8 After section 126-- 9 insert-- 10 `126A Exemption--special disability trusts 11 `(1) Transfer duty is not imposed on a dutiable transaction that 12 is-- 13 (a) the transfer, or agreement for the transfer, of an eligible 14 home to the trustee of a special disability trust; or 15 (b) the creation of a special disability trust holding dutiable 16 property, to the extent the dutiable property is an eligible 17 home; or 18 (c) a trust acquisition in a special disability trust, to the 19 extent the trust interest acquired relates to an eligible 20 home. 21 `(2) In this section-- 22 eligible home, in relation to a special disability trust, means 23 residential land that is being, or will be, used as the principal 24 place of residence by the beneficiary of the trust. 25 special disability trust means a special disability trust under-- 26 (a) the Social Security Act 1991 (Cwlth), section 1209L; or 27 (b) the Veterans' Entitlements Act 1986 (Cwlth), section 28 52ZZZW.'. 29 Page 28

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 33] Clause 33 Insertion of new s 151A 1 After section 151-- 2 insert-- 3 `151A Exemption--indigenous land use agreements 4 `(1) Transfer duty is not imposed on the following dutiable 5 transactions, if the dutiable transaction satisfies the 6 requirements stated in subsection (2)-- 7 (a) a transfer, or agreement for the transfer, of land; 8 (b) the acquisition of a new right that is land in Queensland. 9 `(2) For subsection (1), the requirements are-- 10 (a) the dutiable transaction is expressly provided for in an 11 indigenous land use agreement; and 12 (b) the sole purpose of the dutiable transaction is to give 13 effect to the indigenous land use agreement; and 14 (c) the transfer or agreement for the transfer of land, or the 15 acquisition of the right, is in exchange for the surrender 16 of native title rights and interests under the Native Title 17 Act 1993 (Cwlth) for an area of land to which the 18 indigenous land use agreement relates; and 19 (d) the commissioner is satisfied the land will be used by 20 the transferee or acquirer for an eligible use on or before the day that is 6 months after the transferee or acquirer 22 21 is entitled to possession of the land, or the later day 23 fixed by the commissioner by notice given to the 24 transferee or acquirer (the start date); and 25 (e) the commissioner is satisfied the land will be used for 26 the eligible use for at least 12 months from the start date 27 (the duration period). 28 `(3) Subsection (4) applies if, after an assessment is made on the 29 basis of an exemption under subsection (1), the commissioner 30 is satisfied the land the subject of the dutiable transaction-- 31 (a) has not been used for an eligible use by the start date; 32 but 33 Page 29

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 34] (b) will be used-- 1 (i) for an eligible use by a later date (the new start 2 date) fixed by the commissioner by notice given to 3 the transferee or acquirer; and 4 (ii) for the eligible use for at least 12 months from the 5 new start date (the new duration period). 6 `(4) The commissioner must not make a reassessment merely 7 because the land has not been used for an eligible use by the 8 start date if the land starts to be used for the eligible use by the 9 new start date. 10 `(5) In this section-- 11 indigenous land use agreement means an indigenous land 12 use agreement registered on the register of indigenous land 13 use agreements under the Native Title Act 1993 (Cwlth), part 14 8.'. 15 Clause 34 Amendment of s 153 (Reassessment--disposal after 16 occupation date for residence) 17 Section 153(1)(a)-- 18 insert-- 19 `(iii) the vesting, mentioned in section 85(c), of residential 20 land or vacant land; and'. 21 Clause 35 Amendment of s 154 (Reassessment--noncompliance 22 with occupancy requirements) 23 (1) Section 154(1)(a)-- 24 insert-- 25 `(iii) the vesting, mentioned in section 85(c), of 26 residential land or vacant land; and'. 27 (2) Section 154(2)(b)(i), after `land'-- 28 insert-- 29 `, or the owner of the land immediately before the vesting'. 30 Page 30

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 36] (3) Section 154(2)(b)(ii), `by the transferor of the land'-- 1 omit. 2 (4) Section 154(2A), `transferee or lessee does not dispose'-- 3 omit, insert-- 4 `transferee, lessee or vested person for land does not dispose'. 5 (5) Section 154(2B), after `transferee'-- 6 insert-- 7 `or vested person for land'. 8 Clause 36 Amendment of s 155 (When transferees and lessees must 9 give notice for reassessment) 10 Section 155(1)-- 11 insert-- 12 `(c) the vesting, mentioned in section 85(c), of residential 13 land or vacant land.'. 14 Clause 37 Replacement of ch 2, pt 14, div 3, hdg (Other 15 reassessment) 16 Chapter 2, part 14, division 3, heading-- 17 omit, insert-- 18 `Division 3 Reassessments for cancelled 19 transfers of dutiable property'. 20 Clause 38 Amendment of s 156A (Reassessment of duty for 21 cancelled transfer of dutiable property) 22 Section 156A(1)(a)-- 23 omit, insert-- 24 `(a) transfer duty has been assessed on a transfer of dutiable 25 property effected or evidenced by an instrument; and'. 26 Page 31

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 39] Clause 39 Insertion of new ch 2, pt 14, div 4 1 Chapter 2, part 14, after division 3-- 2 insert-- 3 `Division 4 Reassessments for exemptions for 4 indigenous land use agreements 5 `156B Reassessment on application 6 `(1) This section applies if-- 7 (a) under an assessment, duty is imposed on a dutiable 8 transaction because the commissioner is not satisfied of 9 a matter under section 151A(2)(d) or (e) for land; and 10 (b) on application by the transferee or acquirer concerned, 11 the commissioner is satisfied, under section 151A(2)(d) 12 and (e), that the land has been used for an eligible use 13 from the start date and for the duration period for the 14 land (the relevant requirements). 15 `(2) The commissioner must make a reassessment of duty for the 16 transaction on the basis of compliance with section 17 151A(2)(d) and (e). 18 `(3) Subsection (2) applies to the reassessment despite the 19 Administration Act, section 21. 20 `(4) However, if the application is made by the transferee or 21 acquirer after the limitation period for reassessments under 22 the Administration Act has expired, the application must be 23 made within 6 months after the relevant requirements are 24 satisfied. 25 Note-- 26 See the Administration Act, part 3 (Assessments of tax), division 3 27 (Reassessments). 28 `156C Reassessment--noncompliance with particular 29 requirements 30 `(1) This section applies if-- 31 Page 32

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 39] (a) duty is assessed on a dutiable transaction on the basis of 1 an exemption under section 151A; and 2 (b) after the assessment, the land transferred or acquired-- 3 (i) is not used for an eligible use before the start date, 4 or new start date, for the land under section 5 151A(2)(d) or (3)(b)(i); or 6 (ii) is not used for an eligible use for the duration 7 period, or new duration period, for the land under 8 section 151(2)(e) or (3)(b)(ii). 9 `(2) Within 28 days after the event mentioned in subsection (1)(b) 10 happens, the transferee or acquirer must-- 11 (a) give notice of the event in the approved form to the 12 commissioner; and 13 (b) ensure the instruments required for the assessment of 14 duty are lodged for a reassessment of duty on the 15 dutiable transaction. 16 Note-- 17 Failure to give the notice is an offence under the Administration Act, 18 section 120. 19 `(3) The commissioner must make a reassessment of duty on the 20 transaction as if the exemption had never applied. 21 Note-- 22 Unpaid tax interest and penalty tax may be payable under the 23 Administration Act, part 5. 24 `(4) The reassessment must be made within the later of the 25 following-- 26 (a) the limitation period for the reassessment under the 27 Administration Act; 28 (b) 12 months after the event mentioned in subsection (1)(b) 29 happens. 30 `(5) Subsection (4)(b) applies despite the Administration Act, 31 section 22.'. 32 Page 33

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 40] Clause 40 Replacement of s 225 (Exemption--relevant acquisition 1 in family trust) 2 Section 225-- 3 omit, insert-- 4 `225 Exemption--relevant acquisition in family trust 5 `(1) Corporate trustee duty is not imposed on a relevant acquisition 6 if-- 7 (a) the trust of which the corporate trustee is trustee is 8 established and maintained primarily for the benefit of 9 the members of a particular family or a family company; 10 and 11 (b) the acquirer under the relevant acquisition is a member 12 of the family who, or is a family company that, does not 13 hold the shares acquired as trustee. 14 `(2) A trust is established and maintained primarily for the benefit 15 of the members of a particular family or a family company 16 if-- 17 (a) the primary beneficiaries of the trust consist only of 18 members of the family or the family company; and 19 (b) the takers in default of an appointment for capital by the 20 trustee of the trust consist only of members of the family 21 or the family company. 22 `(3) However, subsection (2)(b) is taken to be satisfied if the last 23 taker in default of an appointment for capital by the trustee of 24 the trust is-- 25 (a) a person decided under the Succession Act 1981; or 26 (b) a charitable institution. 27 `(4) For applying this section, a person (the first person) is a 28 member of the particular family of another person (the other 29 person) if-- 30 (a) the first person is the spouse of the other person; or 31 Page 34

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 41] (b) the first person, or the first person's spouse, is any of the 1 following in relation to the other person, or the other 2 person's spouse-- 3 (i) child, stepchild or adopted child; 4 (ii) grandchild or great grandchild; 5 (iii) brother, sister, aunt, uncle or cousin; 6 (iv) parent, step-parent, adoptive parent, grandparent or 7 great grandparent. 8 `(5) In this section-- 9 family company, for a trust, means a corporation in which all 10 its directors and shareholders are members of the particular 11 family for which the trust is established and maintained. 12 spouse includes former spouse.'. 13 Clause 41 Amendment of s 378 (What is the dutiable value of a 14 vehicle) 15 Section 378-- 16 insert-- 17 `(3) However, if a vehicle is modified for a person with a 18 disability, the dutiable value of the vehicle is-- 19 (a) for a vehicle mentioned in subsection (1)--the amount 20 worked out under subsection (1) reduced by the value of 21 the modifications; or 22 (b) for a vehicle mentioned in subsection (2)--the market 23 value of the vehicle without having regard to the value 24 of the modifications.'. 25 Clause 42 Insertion of new s 379B 26 After section 379A-- 27 insert-- 28 Page 35

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 43] `379B When is a vehicle modified for a person with a 1 disability 2 `A vehicle is modified for a person with a disability if-- 3 (a) an application to register or transfer the vehicle is made 4 by a person with a disability, or a relative or carer of a 5 person with a disability; and 6 (b) the vehicle will be used by, or to transport, the person 7 with a disability; and 8 (c) modifications have been made to the vehicle to enable 9 the person with a disability to-- 10 (i) drive the vehicle; or 11 (ii) be transported in the vehicle.'. 12 Clause 43 Amendment of s 398 (What is a corporate reconstruction) 13 Section 398(1)(c), `ceases'-- 14 omit, insert-- 15 `will or may cease, at any time,'. 16 Clause 44 Amendment of s 407 (Group property for intra-group 17 transfer of property) 18 (1) Section 407(1), `Subject to subsections (3) and (4), for'-- 19 omit, insert-- 20 `For'. 21 (2) Section 407(3)-- 22 omit, insert-- 23 `(3) However, for subsection (1)(a) or (b), property that is a lot on 24 a plan of subdivision registered after the transferor and the 25 transferee became group companies is only group property to 26 the extent that the property comprising the lot was group 27 property under subsection (1)(a) or (b) immediately before 28 registration of the plan of subdivision.'. 29 Page 36

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 45] Clause 45 Amendment of s 488 (Commissioner may require 1 payment of penalty) 2 (1) Section 488(1)-- 3 insert-- 4 `(ba) a self assessor who is a tax agent to which the 5 Administration Act, section 35 applies contravenes 6 paragraph (b) of that section; or 7 (bb) a self assessor contravenes section 455(1)(c) or 8 455A(1)(b) in relation to the stamping of an instrument; 9 or 10 (bc) a self assessor contravenes section 480 in relation to the 11 endorsement of an instrument; or 12 (bd) a person contravenes section 481 in relation to making a 13 notation or endorsement on an instrument without 14 authority; or'. 15 Clause 46 Amendment of s 499 (Reassessments of duty in 16 particular circumstances) 17 Section 499(1)(a)-- 18 omit, insert-- 19 `(a) transfer duty has been assessed on an instrument, or 20 transaction effected or evidenced by an instrument; 21 and'. 22 Clause 47 Insertion of new ch 17, pt 14 23 After chapter 17, part 13-- 24 insert-- 25 Page 37

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 48] `Part 14 Transitional provision for 1 Revenue and Other Legislation 2 Amendment Act 2011 3 `621 Dutiable value of vehicles modified for a person with 4 a disability 5 `The following provisions as in force on the commencement 6 of this section are taken to have had effect on and from 4 7 March 2009-- 8 (a) sections 378(3) and 379B; 9 (b) schedule 6, definition modified for a person with a 10 disability.'. 11 Clause 48 Amendment of sch 6 (Dictionary) 12 (1) Schedule 6, definitions duration period, new duration period, 13 new start date and start date-- 14 omit. 15 (2) Schedule 6-- 16 insert-- 17 `duration period-- 18 (a) for chapter 2, parts 13 and 14--see section 151A(2)(e); 19 and 20 (b) for chapter 10, part 2--see section 416(1)(b) and (2)(b). 21 eligible use, for land-- 22 (a) means the use of the land solely, or almost solely, for 23 residential or traditional purposes; but 24 (b) does not include a use for a commercial purpose, 25 including, for example, selling or leasing the land. 26 modified for a person with a disability see section 379B. 27 Page 38

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 4 Amendment of Duties Act 2001 [s 48] new duration period-- 1 (a) for chapter 2, parts 13 and 14--see section 2 151A(3)(b)(ii); and 3 (b) for chapter 10, part 2--see section 417(1)(b). 4 new start date-- 5 (a) for chapter 2, parts 13 and 14--see section 6 151A(3)(b)(i); and 7 (b) for chapter 10, part 2--see section 417(1)(b). 8 primary beneficiary, of a trust, means a person who under the 9 instrument creating the trust is the first taker in default of an 10 appointment for capital by the trustee of the trust. 11 start date-- 12 (a) for chapter 2, parts 13 and 14--see section 151A(2)(d); 13 and 14 (b) for chapter 10, part 2--see section 416(1)(a) and (2)(a). 15 traditional purposes means the traditional purposes of 16 Aboriginal people or Torres Strait Islanders under Aboriginal 17 tradition or Island custom, including, for example-- 18 (a) camping, fishing, gathering or hunting; and 19 (b) performing rites or other ceremonies; and 20 (c) visiting sites of significance. 21 vested person, for property, means a person in whom the 22 property is vested.'. 23 (3) Schedule 6, definition registered managed investment scheme, 24 from `scheme registered'-- 25 omit, insert-- 26 `scheme within the meaning of the Corporations Act, section 27 9, if the scheme is registered under section 601EB of that 28 Act.'. 29 (4) Schedule 6, definition special vehicle, paragraph (a), `1999, 30 section 10A(2)'-- 31 Page 39

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 5 Amendment of First Home Owner Grant Act 2000 [s 49] omit, insert-- 1 `2010, section 12(2)'. 2 (5) Schedule 6, definition special vehicle, paragraph (b), `1999, 3 schedule 4'-- 4 omit, insert-- 5 `2010, schedule 8'. 6 Part 5 Amendment of First Home 7 Owner Grant Act 2000 8 Clause 49 Act amended 9 This part amends the First Home Owner Grant Act 2000. 10 Clause 50 Replacement of s 55 (When proceedings must start) 11 Section 55-- 12 omit, insert-- 13 `55 When proceedings must start 14 `A proceeding for an offence against this Act must start within 15 5 years after the commission of the offence.'. 16 Clause 51 Insertion of new pt 10 17 After part 9-- 18 insert-- 19 Page 40

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 6 Amendment of Land Tax Act 2010 [s 52] `Part 10 Transitional provision for 1 Revenue and Other Legislation 2 Amendment Act 2011 3 `78 Continuing operation of pre-amended s 55 4 `(1) This section applies to an offence against this Act, if the act or 5 omission constituting the offence happened before the 6 commencement of this section. 7 `(2) Without limiting the Acts Interpretation Act 1954, section 20, 8 section 55 as in force before the commencement of this 9 section continues to apply in relation to the offence.'. 10 Part 6 Amendment of Land Tax Act 11 2010 12 Clause 52 Act amended 13 This part amends the Land Tax Act 2010. 14 Clause 53 Amendment of s 47 (Exemption for land owned by or for 15 charitable institution) 16 Section 47(2)(b)(i), after `land'-- 17 insert-- 18 `, or a longer period ending on a date fixed by the 19 commissioner by notice given to the charitable institution'. 20 Clause 54 Amendment of s 75 (Reassessment made after taxpayer 21 elects to pay by instalments) 22 (1) Section 75-- 23 insert-- 24 Page 41

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 6 Amendment of Land Tax Act 2010 [s 55] `(1A) If the reassessment decreases the taxpayer's liability for land 1 tax so that the remaining land tax payable is less than the 2 amount of the next instalment, the amount of the next 3 instalment is adjusted in accordance with the taxpayer's 4 varied liability for land tax.'. 5 (2) Section 75(2), after `instalment date'-- 6 insert-- 7 `, and subsection (1A) does not apply'. 8 Clause 55 Insertion of new pt 10, div 5 9 After part 10, division 4-- 10 insert-- 11 `Division 5 Transitional provision for Revenue 12 and Other Legislation Amendment 13 Act 2011 14 `98A Application of ss 47 and 75 15 Sections 47 and 75 as in force on the commencement of this 16 section are taken to have had effect on and from 2 September 17 2010.'. 18 Clause 56 Omission of pt 11 (Amendments of legislation) 19 Part 11-- 20 omit. 21 Page 42

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 57] Part 7 Amendment of Local 1 Government Act 2009 2 Clause 57 Act amended 3 This part amends the Local Government Act 2009. 4 Clause 58 Amendment of s 19 (Assessment) 5 (1) Section 19(3) and (4)-- 6 omit, insert-- 7 `(3) The change commission may conduct its assessment in any 8 way that it considers appropriate, including, for example, 9 by-- 10 (a) asking for submissions from any local government that 11 would be affected by the proposed local government 12 change; or 13 (b) holding a public hearing (in the way set out in chapter 7, 14 part 1) to ask the public for its views about the proposed 15 local government change. 16 `(4) However, the Minister may direct the change commission in 17 writing to conduct its assessment of the proposed local 18 government change in a particular way. 19 `(4A) Despite subsection (3), the change commission must comply 20 with the Minister's direction.'. 21 (2) Section 19(4A) to (7)-- 22 renumber as section 19(5) to (8). 23 Clause 59 Amendment of s 25 (Annual report of change 24 commission) 25 (1) Section 25-- 26 insert-- 27 Page 43

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 60] `(1A) The report must include details of the following directions 1 given to the change commission by the Minister during the 2 financial year for which the report is prepared-- 3 (a) a direction given under section 19(4); 4 (b) a direction given under the City of Brisbane Act 2010, 5 section 21(4).'. 6 (2) Section 25(1A) to (4)-- 7 renumber as section 25(2) to (5). 8 Clause 60 Renumbering of s 38A (Swimming pool safety) 9 Section 38A-- 10 renumber as section 38AA. 11 Clause 61 Amendment of s 210 (Board of directors) 12 (1) Section 210(4)(b) and (c)-- 13 omit, insert-- 14 `(b) 1 director appointed on the nomination of Brisbane City 15 Council; and 16 (c) 4 directors appointed on the nomination of members of 17 the LG super scheme; and 18 (d) if the trust deed provides for the appointment of 19 additional independent directors and the independent 20 directors are appointed--the appointed independent 21 directors.'. 22 (2) Section 210(6), `(a) and (b)'-- 23 omit, insert-- 24 `(a), (b) or (c)'. 25 Clause 62 Amendment of s 216 (What this part is about) 26 Section 216(2) and (3)-- 27 Page 44

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 63] omit, insert-- 1 `(2) This part has effect despite section 5(2).'. 2 Clause 63 Insertion of new s 216A 3 After section 216-- 4 insert-- 5 `216A Definitions for pt 2 6 `In this part-- 7 `accumulation benefit member means a person who is a 8 member of the LG super scheme in a category, other than the 9 defined benefit category, under the trust deed. 10 defined benefit member means a person who is a member of 11 the LG super scheme in a defined benefit category under the 12 trust deed. 13 local government includes the Brisbane City Council. 14 local government entity means an entity, prescribed under a 15 regulation, that-- 16 (a) under an Act, exercises a power similar to a power that 17 may be exercised by a local government in performing 18 the local government's responsibilities; or 19 (b) under an Act, exclusively performs a responsibility in 20 relation to the system of local government; or 21 (c) exclusively exercises, for a local government, a power 22 that may be exercised by the local government in 23 performing the local government's responsibilities; or 24 (d) helps a local government in the performance of the local 25 government's responsibilities.'. 26 Clause 64 Amendment of s 217 (LG super scheme) 27 Section 217(3)(a), after `local government'-- 28 Page 45

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 65] insert-- 1 `or local government entity' 2 Clause 65 Amendment of s 218 (Members of LG super scheme) 3 (1) Section 218(1)-- 4 omit, insert-- 5 `(1) The following persons are automatically members of the LG 6 super scheme (automatic members)-- 7 (a) an employee of a local government (other than the 8 Brisbane City Council) while their employment 9 continues; 10 (b) an employee of the super board while their employment 11 continues.'. 12 (2) Section 218(2)(a)-- 13 omit, insert-- 14 `(a) a councillor of a local government (other than the 15 Brisbane City Council); 16 (aa) an employee of the Brisbane City Council;'. 17 (3) Section 218(2)(e), after `local government'-- 18 insert-- 19 `or local government entity'. 20 (4) Section 218(2)(h), after `person'-- 21 insert-- 22 `(including a person who is an employee of an entity that is an 23 `Associated Employer' under the trust deed)'. 24 (5) Section 218(2)(i)(i), `(f) or (h)'-- 25 omit, insert-- 26 `(g) or (i)'. 27 (6) Section 218(2)(l), `(g)'-- 28 Page 46

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 66] omit, insert-- 1 `(h)'. 2 (7) Section 218(2)(aa) to (l)-- 3 renumber as section 218(2)(b) to (m). 4 (8) Section 218(3), `(2)(f)'-- 5 omit, insert-- 6 `(2)(g)'. 7 Clause 66 Amendment of s 219 (Compulsory super contributions) 8 (1) Section 219(1)-- 9 omit, insert-- 10 `(1) If the Commonwealth Super Act requires either of the 11 following to make superannuation contributions for a 12 permanent employee, the superannuation contributions must 13 be paid into the LG super scheme-- 14 (a) a local government (other than the Brisbane City 15 Council); 16 (b) a local government entity.'. 17 (2) Section 219(3), `(other than a local government entity)'-- 18 omit, insert-- 19 `(other than the Brisbane City Council)'. 20 (3) Section 219(3), `other local governments'-- 21 omit, insert-- 22 `other local governments or local government entities'. 23 (4) Section 219(4), `and board'-- 24 omit, insert-- 25 `and the super board'. 26 (5) Section 219(5) to (7), `a local government'-- 27 Page 47

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 67] omit, insert-- 1 `a local government or local government entity'. 2 Clause 67 Replacement of s 220 (Amount of compulsory 3 contributions) 4 Section 220-- 5 omit, insert-- 6 `220 Amount of yearly contributions--particular employers 7 `(1) This section applies to the following (each an employer)-- 8 (a) a local government (other than the Brisbane City 9 Council); 10 (b) a local government entity; 11 (c) the Brisbane City Council. 12 `(2) However, subsections (3) and (4) do not apply to the Brisbane 13 City Council. 14 `(3) The yearly contribution that an employer must make, to the 15 LG super scheme, for a permanent employee who is an 16 accumulation benefit member is the amount prescribed under 17 a regulation. 18 `(4) The yearly contribution that an employer must make, to the 19 LG super scheme, for a permanent employee who is a defined 20 benefit member is the amount stated, from time to time, in the 21 trust deed. 22 `(5) The yearly contribution that the Brisbane City Council must 23 make, to the LG super scheme, as an employer for an 24 employee who is an accumulation benefit member prescribed 25 under a regulation is the amount prescribed under that 26 regulation. 27 `(6) The yearly contribution that the Brisbane City Council must 28 make, to the LG super scheme, as an employer for an 29 employee who is a defined benefit member is the amount 30 stated, from time to time, in the trust deed. 31 Page 48

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 67] `(7) If an employer is required under an industrial instrument to 1 make superannuation contributions for an employee, the 2 superannuation contribution required under the industrial 3 instrument is not in addition to the yearly contribution the 4 employer is required to make under this section. 5 `(8) An employer need not pay an amount as a yearly contribution 6 to the extent that the amount can not be accepted by a 7 regulated superannuation fund under the Commonwealth 8 Super Act. 9 Note-- 10 See the Superannuation Industry (Supervision) Regulations 1994 11 (Cwlth), regulation 7.04. 12 `(9) An employer must pay the yearly contribution within the time 13 stated in the trust deed. 14 `220A Amount of yearly contributions--permanent 15 employees and prescribed employees 16 `(1) This section applies to the following (each an employee)-- 17 (a) a permanent employee of a local government (other than 18 the Brisbane City Council); 19 (b) a permanent employee of a local government entity; 20 (c) a prescribed employee of the Brisbane City Council. 21 `(2) A prescribed employee of the Brisbane City Council is an 22 employee who is-- 23 (a) a member of the LG super scheme; and 24 (b) prescribed under a regulation. 25 `(3) An employee must make a yearly contribution to the LG super 26 scheme of the amount prescribed under a regulation. 27 `(4) An employee need not make the yearly contribution under this 28 section if a local government or local government entity for 29 the employee makes the contribution, in accordance with the 30 employee's remuneration agreement, as well as the yearly 31 contribution that it is required to make under this Act. 32 Page 49

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 68] `(5) The local government or local government entity for an 1 employee may (despite the provisions of any other Act) 2 deduct all or part of the employee's contributions from-- 3 (a) the employee's salary; or 4 (b) any money that the employee owes to it. 5 `(6) If an employee is required under an industrial instrument to 6 make superannuation contributions, the superannuation 7 contribution required under the industrial instrument is not in 8 addition to the yearly contribution the employee is required to 9 make under this section.'. 10 Clause 68 Amendment of s 221 (Extra super contributions) 11 (1) Section 221(1), after `a local government'-- 12 insert-- 13 `or local government entity'. 14 (2) Section 221(2),`member or local government'-- 15 omit, insert-- 16 `member, local government or local government entity'. 17 Clause 69 Amendment of s 222 (Adjusting super contributions 18 when salary changed) 19 (1) Section 222(1)-- 20 omit, insert-- 21 `(1) The super board may, by written notice, require each of the 22 following to give the super board details of the salary of each 23 of its permanent employees as at a stated day during the year 24 after any change to the salary of any of the employees-- 25 (a) a local government (other than the Brisbane City 26 Council); 27 (b) a local government entity.'. 28 (2) Section 222(2) and (3), after `local government'-- 29 Page 50

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 70] insert-- 1 `or local government entity'. 2 Clause 70 Amendment of s 223 (Super contributions for 3 non-contributory members) 4 (1) Section 223(1)(a) and (b)-- 5 omit, insert-- 6 `(a) a local government is required to pay superannuation 7 contributions for a non-contributory member under-- 8 (i) an Act of the State or Commonwealth; or 9 (ii) an industrial instrument; or 10 (b) a local government entity is required to pay 11 superannuation contributions for a non-contributory 12 member under an industrial instrument.'. 13 (2) Section 223(3), after `local government'-- 14 insert-- 15 `or local government entity'. 16 Clause 71 Amendment of s 224 (Interest is payable on unpaid super 17 contributions) 18 Section 224(1) and (2), `local government'-- 19 omit, insert-- 20 `local government or local government entity'. 21 Clause 72 Amendment of s 225 (Local governments must not 22 establish employee superannuation schemes) 23 Section 225,`(other than a local government entity)'-- 24 omit, insert-- 25 `(other than the Brisbane City Council)'. 26 Page 51

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 7 Amendment of Local Government Act 2009 [s 73] Clause 73 Amendment of s 226 (Super scheme for councillors) 1 (1) Section 226(1), after `local government'-- 2 insert-- 3 `(other than the Brisbane City Council)'. 4 (2) Section 226(1)-- 5 insert-- 6 `Note-- 7 For a similar power of the Brisbane City Council, see the City of 8 Brisbane Act 2010, section 210.'. 9 Clause 74 Amendment of ch 8 hdg (Transitionals, savings and 10 repeals) 11 Chapter 8 heading, after `repeals'-- 12 insert-- 13 `for Act No. 17 of 2009 and Act No. 23 of 2010'. 14 Clause 75 Insertion of new ch 9 15 After section 291-- 16 insert-- 17 `Chapter 9 Transitional provision for 18 Revenue and Other 19 Legislation Amendment Act 20 2011 21 `292 References to City Super etc. in industrial 22 instruments 23 `A reference, in an industrial instrument, to City Super or the 24 Brisbane City Council Superannuation Plan may, if the 25 context permits, be taken to be a reference to the LG super 26 scheme.'. 27 Page 52

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 76] Clause 76 Amendment of sch 4 (Dictionary) 1 (1) Schedule 4, definitions LG super scheme, local government 2 and local government entity-- 3 omit. 4 (2) Schedule 4-- 5 insert-- 6 `accumulation benefit member, for chapter 7, part 2, see 7 section 216A. 8 defined benefit member, for chapter 7, part 2, see section 9 216A. 10 LG super scheme see section 217(1). 11 local government-- 12 (a) for chapter 7, part 2--see section 216A; or 13 (b) generally--see section 8(1). 14 local government entity, for chapter 7, part 2, see section 15 216A.'. 16 Part 8 Amendment of Payroll Tax Act 17 1971 18 Clause 77 Act amended 19 This part amends the Payroll Tax Act 1971. 20 Clause 78 Amendment of s 13 (Value of taxable wages) 21 Section 13(6), after `option'-- 22 insert-- 23 `to which division 1C applies'. 24 Page 53

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 79] Clause 79 Amendment of s 13M (Application of div 1C) 1 Section 13M, `paragraph (j)'-- 2 omit, insert-- 3 `paragraphs (j) and (k)'. 4 Clause 80 Replacement of s 13O (When share or option is granted) 5 Section 13O-- 6 omit, insert-- 7 `13O When share or option is granted 8 `(1) A share is granted to a person if-- 9 (a) another person transfers the share to the person, other 10 than by issuing the share to the person; or 11 (b) another person allots the share to the person; or 12 (c) the requirements for the grant of a share prescribed 13 under a regulation are satisfied. 14 `(2) An option is granted to a person if-- 15 (a) another person transfers the right to the share to which 16 the option relates to the person; or 17 (b) another person creates the right to the share to which the 18 option relates in the person; or 19 (c) the requirements for the grant of an option prescribed 20 under a regulation are satisfied. 21 `(3) Also, a share or an option is granted to a person if-- 22 (a) the person acquires a legal interest in the share or right 23 from another person other than in a way mentioned in 24 subsection (1) or (2); or 25 (b) the person acquires a beneficial interest in the share or 26 option from another person.'. 27 Page 54

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 81] Clause 81 Amendment of s 13P (Grant of share because of exercise 1 of option) 2 Section 13P, `paragraph (j)'-- 3 omit, insert-- 4 `paragraphs (j) and (k)'. 5 Clause 82 Amendment of s 13R (Election by grantor of relevant day) 6 (1) Section 13R(2)(a)-- 7 omit, insert-- 8 `(a) for a share--is the first of the following days-- 9 (i) the day the share vests in the grantee; 10 (ii) the day that is 7 years after the day the share is 11 granted to the grantee; or'. 12 (2) Section 13R(2)(b)-- 13 insert-- 14 `(iii) the day that is 7 years after the day the option is 15 granted to the grantee.'. 16 Clause 83 Amendment of s 13U (Value of taxable wages) 17 (1) Section 13U(1)(a)-- 18 omit, insert-- 19 `(a) the value, in Australian currency, of the share or option 20 on the relevant day; less'. 21 (2) Section 13U(2) and (3)-- 22 omit, insert-- 23 `(2) For subsection (1)(a), the value of a share or option is-- 24 (a) the amount worked out under the regulations made 25 under the Income Tax Assessment Act 1997 (Cwlth), 26 section 83A-315, as applied by subsection (3); or 27 Page 55

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 84] Note-- 1 See the Income Tax Assessment Regulations 1997 (Cwlth), 2 division 83A. 3 (b) if paragraph (a) does not apply--the market value of the 4 share or option. 5 `(3) For working out the value of a share or option under 6 subsection (2)(a), the regulations mentioned in that subsection 7 apply with the following changes-- 8 (a) the value of an option is worked out as if it were a right 9 to acquire a beneficial interest in a share; 10 (b) a reference to the acquisition of a beneficial interest in a 11 share or right is taken to be a reference to the grant of a 12 share or option; 13 (c) with any other necessary changes. 14 `(4) In working out the market value of a share or option, anything 15 that would prevent or restrict conversion of the share or option 16 to money must be disregarded. 17 `(5) An employer must give evidence of the value of a share or 18 option to the commissioner if asked by the commissioner. 19 `(6) If the commissioner is not satisfied with the evidence given by 20 the employer under subsection (5), the commissioner may 21 appoint a person to value the share or option. 22 `(7) If the value stated by the person appointed under subsection 23 (6) is more than the value stated by the employer, the 24 commissioner may claim all or part of the valuation costs 25 from the employer.'. 26 Clause 84 Amendment of s 69 (Groups of corporations) 27 Section 69(2)-- 28 omit. 29 Page 56

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 85] Clause 85 Amendment of s 73 (Smaller groups subsumed into 1 larger groups) 2 Section 73, before note 1-- 3 insert-- 4 `(2) If 2 or more members of a group have together a controlling 5 interest in a business within the meaning of section 71, all the 6 members of the group and the person or persons who carry on 7 the business together constitute a group.'. 8 Clause 86 Insertion of new pt 10 9 After part 9-- 10 insert-- 11 `Part 10 Transitional provisions for 12 Revenue and Other Legislation 13 Amendment Act 2011 14 `141 Assessment and payment of payroll tax for shares 15 and options 16 `(1) This section applies to an act or omission of an employer if-- 17 (a) the act or omission relates to the assessment or payment 18 of payroll tax for wages paid or payable by the employer 19 on or after 1 July 2009 but before 1 July 2011; and 20 (b) the act or omission would have been valid if the 21 following provisions as in force on the commencement 22 of this section applied to the act or omission-- 23 (a) section 13; 24 (b) part 2, division 1C; 25 (c) schedule, definition share; 26 (d) schedule, definition wages, other than paragraph 2. 27 `(2) The act or omission is taken to have been valid. 28 Page 57

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 87] `142 Application of pt 2, div 1C for granting of particular 1 shares or options 2 `(1) This section applies if-- 3 (a) a share or option was granted under section 13O before 4 1 July 2011; and 5 (b) the relevant day under section 13Q for the grant of the 6 share or option was not before 1 July 2011; and 7 (c) the grant constituted wages under the former Act, 8 schedule, definition wages, paragraph (j), whether or not 9 the grant constitutes wages under the amended Act, 10 schedule, definition wages, paragraph (j) or (k). 11 `(2) Sections 13R and 13U, as in force on the commencement of 12 this section, apply for the share or option. 13 `(3) In this section-- 14 amended Act means this Act as amended by the Revenue and 15 Other Legislation Amendment Act 2011. 16 former Act means this Act as in force before the 17 commencement of this section.'. 18 Clause 87 Amendment of schedule (Dictionary) 19 (1) Schedule, definition share-- 20 omit. 21 (2) Schedule-- 22 insert-- 23 `share means a share in a company and includes a stapled 24 security.'. 25 (3) Schedule, definition wages, second mention, `means any 26 wages, remuneration, salary, commission,'-- 27 omit, insert-- 28 `-- 29 1 means any wages, remuneration, salary, commission,'. 30 Page 58

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 9 Amendment of Queensland Competition Authority Act 1997 [s 88] (4) Schedule, definition wages, second mention, paragraph 1(j), 1 as renumbered and note-- 2 omit, insert-- 3 `(j) a share or option granted by an employer to an employee 4 in relation to services performed or rendered by the 5 employee, if the share or option is-- 6 (i) an ESS interest under the Income Tax Assessment 7 Act 1997 (Cwlth), section 83A-10; and 8 (ii) granted to the employee under an employee share 9 scheme within the meaning of that section; and 10 Note-- 11 See part 2, division 1C for provisions that apply for interpreting 12 this paragraph. 13 (k) a share or option granted by a company to a director of 14 the company by way of remuneration for the 15 appointment or services of the director. 16 Note-- 17 See part 2, division 1C for provisions that apply for interpreting 18 this paragraph.'. 19 (5) Schedule, definition wages, second mention-- 20 insert-- 21 `2 However, wages does not include a benefit that is an 22 exempt benefit under the Fringe Benefits Assessment 23 Act.'. 24 Part 9 Amendment of Queensland 25 Competition Authority Act 1997 26 Clause 88 Act amended 27 This part amends the Queensland Competition Authority Act 28 1997. 29 Page 59

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 9 Amendment of Queensland Competition Authority Act 1997 [s 89] Clause 89 Insertion of new pt 14 1 After part 13-- 2 insert-- 3 `Part 14 Transitional provision for 4 Revenue and Other Legislation 5 Amendment Act 2011 6 `252 References to, and acts etc. by, Ministers 7 `(1) In a document brought into existence before the 8 commencement of this section, a reference to the Ministers 9 under the pre-amended Act may be taken, if the context 10 permits, to be a reference to the Ministers under the amended 11 Act. 12 `(2) A direction, referral, declaration, revocation, decision or other 13 act by the Ministers under the pre-amended Act may be taken, 14 if the context permits, to be a direction, referral, declaration, 15 revocation, decision or other act by the Ministers under the 16 amended Act. 17 `(3) This section does not limit the Acts Interpretation Act 1954, 18 section 20. 19 `(4) In this section-- 20 amended Act means this Act as amended by the Revenue and 21 Other Legislation Amendment Act 2011. 22 pre-amended Act means this Act as in force before the 23 commencement of this section.'. 24 Clause 90 Amendment of sch 2 (Dictionary) 25 Schedule 2, definition Ministers, from `means'-- 26 omit, insert-- 27 `means the Ministers administering this Act.'. 28 Page 60

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 10 Amendment of Royal National Agricultural and Industrial Association of Queensland Act 1971 [s 91] Part 10 Amendment of Royal National 1 Agricultural and Industrial 2 Association of Queensland Act 3 1971 4 Clause 91 Act amended 5 This part amends the Royal National Agricultural and 6 Industrial Association of Queensland Act 1971. 7 Clause 92 Amendment of s 17C (Application of Associations 8 Incorporation Act 1981 to winding-up of Association) 9 Section 17C-- 10 insert-- 11 `(2) However, a resolution of the Association relating to its 12 winding-up-- 13 (a) can not provide for the distribution of its surplus assets 14 to any of its members; and 15 (b) may provide for the distribution of its surplus assets 16 only to an entity-- 17 (i) that has similar purposes to the Association; and 18 (ii) that is not carried on for the profit or gain of its 19 individual members; and 20 (iii) whose members can not obtain any benefit from 21 surplus assets of the entity on its winding-up. 22 `(3) Despite the Associations Incorporation Act 1981, section 23 92(1), surplus assets of the Association can not, under that 24 subsection, be distributed to any members of the 25 Association.'. 26 Page 61

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 93] Part 11 Amendment of South East 1 Queensland Water 2 (Restructuring) Act 2007 3 Clause 93 Act amended 4 This part amends the South East Queensland Water 5 (Restructuring) Act 2007. 6 Clause 94 Amendment of s 16 (Appointment of members) 7 Section 16(1), `, and not more than 5 members,'-- 8 omit. 9 Clause 95 Amendment of s 64 (Expiry of new water entities) 10 (1) Section 64(5)-- 11 renumber as section 64(6). 12 (2) Section 64-- 13 insert-- 14 `(5) This section applies subject to section 109.'. 15 Clause 96 Relocation of s 94 (Delegation by Minister) 16 Section 94-- 17 relocate to chapter 6 as section 116. 18 Clause 97 Relocation of s 96 (Regulation-making power) 19 Section 96-- 20 relocate to chapter 6 as section 117. 21 Clause 98 Insertion of new ch 5 and ch 6 hdg 22 After section 103-- 23 Page 62

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] insert-- 1 `Chapter 5 Restructuring relevant 2 water entities 3 `104 Relevant water entities 4 `(1) Each of the following entities is a relevant water entity-- 5 (a) a new water entity; 6 (b) Queensland Water Infrastructure Pty Ltd ACN 119 634 7 427; 8 (c) Southern Regional Water Pipeline Company Pty Ltd 9 ACN 117 898 174; 10 (d) an entity prescribed under a regulation for this section. 11 `(2) A regulation made under subsection (1)(d) may only 12 prescribe-- 13 (a) an entity established under an Act; or 14 (b) a corporation ultimately owned by a relevant water 15 entity or the State. 16 `105 Transfer of shares, assets, liabilities etc. to relevant 17 water entity 18 `(1) A regulation may make provision about any of the following 19 for a relevant water entity-- 20 (a) the transfer of shares in the relevant water entity to 21 another relevant water entity; 22 (b) the transfer of a business, asset or liability of the 23 relevant water entity to another relevant water entity; 24 (c) the consideration for a share, business, asset or liability 25 transferred under paragraph (a) or (b); 26 (d) the grant of a lease, easement or other right from the 27 relevant water entity to another relevant water entity; 28 Page 63

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] (e) the variation or extinguishment of a lease, easement or 1 other right held by the relevant water entity; 2 (f) in relation to a lease held by the relevant water entity 3 under the Land Act 1994-- 4 (i) transferring the lease; or 5 (ii) changing a purpose for which the lease is issued; or 6 (iii) changing a condition imposed on the lease; or 7 (iv) granting a sublease; 8 (g) for trust land for which the relevant water entity is the 9 trustee-- 10 (i) removing the relevant water entity as trustee; or 11 (ii) appointing another relevant water entity as trustee; 12 or 13 (iii) changing the purpose for which the trust land was 14 reserved or granted in trust, including to a purpose 15 other than a community purpose; 16 (h) whether and, if so, the extent to which the relevant water 17 entity is the successor in law of another relevant water 18 entity; 19 (i) a legal proceeding that is being, or may be, taken by or 20 against the relevant water entity to be continued or taken 21 by or against another relevant water entity; 22 (j) the transfer or application of an instrument to the 23 relevant water entity, including-- 24 (i) whether the relevant water entity is a party to an 25 instrument; and 26 (ii) whether an instrument, or a benefit or right 27 provided by an instrument, is taken to have been 28 given to, by or in favour of the relevant water 29 entity; and 30 (iii) whether a reference to an entity in an instrument is 31 a reference to the relevant water entity; and 32 Page 64

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] (iv) whether, under an instrument, an amount is or may 1 become payable to or by the relevant water entity 2 or other property is, or may be, transferred to or by 3 the relevant water entity; and 4 (v) whether a right or entitlement under an instrument 5 is held by the relevant water entity; 6 (k) the transfer of an employee of the relevant water entity 7 to another relevant water entity; 8 (l) the employees of the relevant water entity transferred 9 under paragraph (k), and their terms and conditions of 10 employment, rights and entitlements; 11 (m) the records of the relevant water entity; 12 (n) anything incidental, consequential or supplemental to 13 the restructure of the relevant water entity. 14 `(2) A regulation made under subsection (1)-- 15 (a) may transfer an asset attached to land without 16 transferring the land, even though the asset would 17 otherwise be a part of the land; and 18 (b) has effect despite any other law or instrument; and 19 (c) may provide for a matter by reference to a document 20 held by an entity. 21 `(3) Subsection (2)(c) does not by implication limit the Statutory 22 Instruments Act 1992, section 26. 23 `(4) Without limiting subsection (1), a regulation providing for a 24 matter mentioned in subsection (1)(c) may make provision 25 about-- 26 (a) how the consideration is to be decided; and 27 (b) the changing of the consideration. 28 `(5) Unless the context otherwise requires, a reference in this 29 section to a relevant water entity includes the State and the 30 Coordinator-General. 31 `(6) In this section-- 32 Page 65

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] authority includes accreditation, allocation, approval, 1 certificate, entitlement, exemption, licence, manual, notice, 2 permit and plan. 3 employee, of a relevant water entity, does not include a 4 director of the entity. 5 instrument includes an application or authority under an Act. 6 record includes any document. 7 `106 Effect on legal relationships 8 `(1) Nothing done under this chapter-- 9 (a) makes a relevant entity liable for a civil wrong or a 10 contravention of a law or for a breach of a contract or 11 confidence; or 12 (b) makes a relevant entity in breach of any instrument, 13 including an instrument prohibiting, restricting or 14 regulating the assignment, novation or transfer of a right 15 or liability or the disclosure of information; or 16 (c) except as provided for under a regulation made under 17 section 105, is taken to fulfil a condition that-- 18 (i) terminates, or allows a person to terminate, an 19 instrument or obligation; or 20 (ii) modifies, or allows a person to modify, the 21 operation or effect of an instrument or obligation; 22 or 23 (iii) allows a person to avoid or enforce an obligation or 24 liability contained in an instrument or requires a 25 person to perform an obligation contained in an 26 instrument; or 27 (iv) requires any money to be paid before its stated 28 maturity; or 29 (d) releases a surety or other obligee, wholly or partly, from 30 an obligation. 31 Page 66

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] `(2) If, apart from this subsection, the advice, consent or approval 1 of a person would be necessary to do something under this 2 chapter, the advice is taken to have been obtained or the 3 consent or approval is taken to have been given 4 unconditionally. 5 `(3) If, apart from this Act, giving notice to a person would be 6 necessary to do something under this chapter, the notice is 7 taken to have been given. 8 `(4) In this section-- 9 relevant entity means-- 10 (a) the State or an employee or agent of the State; or 11 (b) the Coordinator-General or an employee or agent of the 12 Coordinator-General; or 13 (c) a relevant water entity, a member of a relevant water 14 entity's board or an employee or agent of a relevant 15 water entity. 16 `107 Ministerial direction 17 `(1) The Minister may give a direction (a transfer direction) to a 18 relevant water entity or its board requiring the entity or board 19 to do something the Minister considers necessary or 20 convenient for effectively restructuring a relevant water entity 21 under this chapter. 22 `(2) Without limiting subsection (1), a transfer direction may be 23 about-- 24 (a) the timing of transfers of particular businesses, assets 25 and liabilities, instruments and employees; or 26 (b) executing an instrument; or 27 (c) disclosing information. 28 `(3) A transfer direction must be in writing, signed by the Minister. 29 `(4) A relevant water entity must comply with a transfer direction 30 given to it. 31 `(5) A relevant water entity's board must-- 32 Page 67

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] (a) if a transfer direction is given to the board--comply 1 with the direction; or 2 (b) if a transfer direction is given to the entity--take the 3 action necessary to ensure the entity complies with the 4 direction. 5 `(6) A relevant water entity's employees must help the entity or its 6 board to comply with a transfer direction given to the entity or 7 board. 8 `108 Registering authority to register or record transfer or 9 other dealing 10 `(1) A registering authority must, on written application by a 11 relevant water entity, register or record in the appropriate way 12 a transfer of, or other dealing affecting, an asset, liability or 13 instrument provided for under a regulation made under 14 section 105. 15 `(2) The relevant water entity must comply with any relevant 16 procedures required by the registering authority for the 17 purpose of registering or recording the transfer or other 18 dealing. 19 Example-- 20 The registering authority may require the relevant water entity to 21 complete and submit a particular form. 22 `(3) In this section-- 23 registering authority means the registrar of titles or another 24 entity required or authorised by law to register or record 25 transactions affecting assets, liabilities or instruments. 26 `109 Regulation dissolving new water entity 27 `(1) This section applies if all the assets and liabilities of a new 28 water entity (the first entity) have become the assets and 29 liabilities of a relevant water entity or have been otherwise 30 disposed of by the first entity. 31 Page 68

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] `(2) A regulation may dissolve the first entity and make provision 1 about any matter for which it is necessary or convenient to 2 make provision about the first entity's dissolution and the 3 preparation of its final statements and report. 4 `(3) Without limiting subsection (2), the regulation may make 5 provision about-- 6 (a) access to information and documents for preparing the 7 first entity's final statements and report; and 8 (b) the entity that is to prepare the first entity's final 9 statements and report. 10 `(4) Subsection (3)(b) applies despite the Financial and 11 Performance Management Standard 2009, sections 48(1) and 12 53. 13 `(5) In this section-- 14 final statements and report, of a relevant water entity, means 15 the entity's final financial statements and final report under 16 the Financial Accountability Act 2009, sections 62 and 63. 17 `110 Non-liability for State taxes 18 `(1) This section applies if there is-- 19 (a) a transfer of a share, business, asset, liability or 20 instrument from WaterSecure to Seqwater under a 21 regulation made under section 105; or 22 (b) another dealing affecting a share, business, asset, 23 liability or instrument as part of a joint restructure of 24 WaterSecure and Seqwater under a regulation made 25 under section 105. 26 `(2) Neither WaterSecure nor Seqwater is liable to pay a State tax 27 in relation to the transfer or other dealing. 28 `(3) In this section-- 29 State tax means a fee, levy or charge imposed under an Act, 30 including-- 31 (a) duty under the Duties Act 2001; and 32 Page 69

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] (b) a fee or charge under the Land Act 1994, the Land Title 1 Act 1994 or the Water Act 2000. 2 `111 Preservation of rights of transferred employee 3 `(1) This section applies if there is a transfer of an employee (a 4 transferred employee) from WaterSecure to Seqwater under a 5 regulation made under section 105. 6 `(2) A transferred employee's terms and conditions of 7 employment during the transitional period are the same terms 8 and conditions (the transferred conditions) as applied to the 9 employee immediately before the transfer, and are not decided 10 by reference to the terms and conditions of employment of an 11 employee of Seqwater who is not a transferred employee. 12 `(3) The transfer does not-- 13 (a) affect the employee's benefits, entitlements or 14 remuneration; or 15 (b) prejudice the employee's existing or accruing rights to 16 superannuation or recreation, sick, long service or other 17 leave; or 18 (c) interrupt continuity of service, except that the employee 19 is not entitled to claim the benefit of a right or 20 entitlement more than once in relation to the same 21 period of service; or 22 (d) constitute a termination of employment by WaterSecure, 23 retrenchment or redundancy; or 24 (e) entitle the employee to a payment or other benefit 25 because he or she is no longer employed by 26 WaterSecure; or 27 (f) require WaterSecure to make any payment in relation to 28 the employee's accrued rights to recreation, sick, long 29 service or other leave irrespective of any arrangement 30 between WaterSecure and the employee; or 31 (g) require Seqwater to apply any of the transferred 32 conditions to an employee of Seqwater who is not a 33 Page 70

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] transferred employee, despite any other law, contract or 1 instrument. 2 `(4) The transfer has effect despite any other law, contract or other 3 instrument. 4 `(5) In this section-- 5 transitional period means the period from the time of the 6 employee's transfer to Seqwater until whichever of the 7 following happens first-- 8 (a) if the transferred conditions include terms and 9 conditions of employment stated in a certified 10 agreement--the employee becomes covered by a new 11 certified agreement after the transfer; 12 (b) otherwise--a new written contract of employment is 13 agreed between Seqwater and the employee that 14 provides that it replaces the transferred conditions. 15 `112 Prohibition on retrenchment because of transfer of 16 employee 17 `(1) This section applies if-- 18 (a) there is a transfer of an employee from WaterSecure to 19 Seqwater under a regulation made under section 105; 20 and 21 (b) at the time of the transfer, the employee is covered by a 22 certified agreement. 23 `(2) Seqwater must not take any action to end the employee's 24 employment with Seqwater by redundancy, other than 25 voluntary redundancy, if the action is taken, whether 26 completely or partly and whether directly or indirectly, 27 because of the transfer of the employee. 28 `(3) For deciding whether Seqwater has contravened subsection 29 (2), the reason given by Seqwater for taking action to end the 30 employee's employment must be considered but is not 31 conclusive. 32 Page 71

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 11 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 98] `(4) Subsection (2) applies only to an action taken within 3 years 1 after the transfer. 2 `113 Things done under this chapter 3 `(1) A thing may be done under this chapter despite any other law 4 or instrument. 5 `(2) To remove any doubt, it is declared that a thing is taken to be 6 done under this chapter if it is done by, or in compliance with, 7 a regulation made under section 105 or direction given under 8 section 107, even if the thing includes taking steps under 9 another Act. 10 `114 Excluded matter for Corporations Act 11 Anything done by the Minister under section 107 is an 12 excluded matter for the Corporations Act, section 5F, in 13 relation to the Corporations Act, chapter 2D. 14 `115 Severability 15 `(1) Subsection (2) applies if a provision of-- 16 (a) this chapter; or 17 (b) a regulation made under section 105; 18 is held by a court or judge to be beyond power, invalid or 19 unenforceable. 20 `(2) The provision is to be disregarded or severed and the court's 21 or judge's decision does not affect the remaining provisions of 22 this chapter or the regulation which continue to have effect. 23 `(3) This section does not affect the operation of the Acts 24 Interpretation Act 1954, section 9 in any way. 25 Page 72

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 99] `Chapter 6 Miscellaneous provisions'. 1 Clause 99 Amendment of sch 3 (Dictionary) 2 Schedule 3-- 3 insert-- 4 `asset includes a right. 5 certified agreement means a certified agreement under the 6 Industrial Relations Act 1999. 7 relevant water entity see section 104. 8 restructure, of a relevant water entity, includes the transfer of 9 a share, business, asset, liability, instrument or employee of 10 the relevant water entity to another relevant water entity. 11 right includes power, privilege and immunity. 12 Seqwater means the Queensland Bulk Water Supply 13 Authority. 14 WaterSecure means the Queensland Manufactured Water 15 Authority.'. 16 Part 12 Amendment of Sustainable 17 Planning Act 2009 18 Clause 100 Act amended 19 This part amends the Sustainable Planning Act 2009. 20 Clause 101 Insertion of new ch 3, pt 5, div 2A 21 Chapter 3, part 5-- 22 insert-- 23 Page 73

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 101] `Division 2A Modifications to process for making 1 or amending local planning 2 instruments having effect in iconic 3 places 4 `122A Definitions for div 2A 5 `In this division-- 6 impact report see section 122C(1). 7 local government means each of the following-- 8 (a) Cairns Regional Council; 9 (b) Rockhampton Regional Council; 10 (c) Sunshine Coast Regional Council. 11 panel report see section 122E(1). 12 proposed TLPI see section 122B(1)(a). 13 scheme guideline means the guideline mentioned in section 14 117(1). 15 scheme proposal see section 122C(1). 16 TLPI guideline means the guideline mentioned in section 17 117(2). 18 `122B Application of div 2A 19 `(1) This division applies-- 20 (a) to a local government for-- 21 (i) the making, after 18 December 2009, of its first 22 planning scheme under this part; or 23 (ii) an amendment under this part of its IPA planning 24 scheme; or 25 (iii) the making of a temporary local planning 26 instrument (the proposed TLPI) at any time before 27 Page 74

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 101] the local government's planning scheme 1 mentioned in subparagraph (i) is made; and 2 (b) if either-- 3 (i) the planning scheme, as made or amended, would 4 or may have effect in an iconic place and would 5 change or replace a protected planning provision 6 relating to the place; or 7 (ii) the proposed TLPI would or may have effect in an 8 iconic place and would suspend or otherwise affect 9 the operation of a protected planning provision 10 relating to the place. 11 `(2) If there is an inconsistency between this division and division 12 2, this division prevails to the extent of the inconsistency. 13 `122C Report about impact on iconic values 14 `(1) The local government must prepare a report (the impact 15 report) about the making or amendment of the planning 16 scheme (the scheme proposal), or the making of the proposed 17 TLPI, evaluating the effect of the scheme proposal or 18 proposed TLPI on the place's iconic values. 19 `(2) Before the local government gives the Minister, under the 20 scheme guideline, the proposed planning scheme or 21 amendment for the Minister's first review of State interests, 22 the local government must-- 23 (a) give the advisory panel for the place-- 24 (i) the impact report; and 25 (ii) a copy of the proposed planning scheme or 26 amendment; and 27 (b) comply with section 122F. 28 `(3) Before the local government gives the Minister, under the 29 TLPI guideline, the proposed TLPI with written advice about 30 why the local government proposes to make it, the local 31 government must-- 32 Page 75

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 101] (a) give the advisory panel for the place-- 1 (i) the impact report; and 2 (ii) a copy of the proposed TLPI; and 3 (b) comply with section 122F. 4 `122D Public notification of impact report 5 `(1) This section applies to any public notice of the scheme 6 proposal or proposed TLPI under the scheme guideline or 7 TLPI guideline. 8 `(2) The notice must state that the local government has given the 9 advisory panel a report about the scheme proposal or 10 proposed TLPI evaluating the effect of the scheme proposal or 11 proposed TLPI on the place's iconic values. 12 `122E Advisory panel to consider and advise about impact 13 report 14 `(1) The advisory panel must consider the impact report and, 15 within 40 business days after receiving it, give the local 16 government a report (a panel report) about whether or not the 17 panel considers the scheme proposal or proposed TLPI would, 18 if given effect to, be inconsistent with protecting the place's 19 iconic values. 20 `(2) The panel report may include the panel's recommendations to 21 the local government about protecting the place's iconic 22 values. 23 `(3) For considering the impact report and preparing the panel 24 report, the advisory panel may consult with anyone it 25 considers appropriate. 26 `122F Local government to consider panel report 27 `The local government must consider the panel report-- 28 Page 76

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 101] (a) in preparing, or making the amendment to, the planning 1 scheme; and 2 (b) in preparing the proposed TLPI. 3 `122G Local government to give Minister impact report and 4 panel report 5 `(1) This section applies if the local government decides to 6 proceed with the scheme proposal or proposed TLPI after 7 considering the panel report. 8 `(2) When the local government gives the Minister a copy of the 9 proposed planning scheme or amendment for the Minister's 10 first review of State interests under the scheme guideline, the 11 local government must give the Minister-- 12 (a) a copy of the impact report and the panel report; and 13 (b) a document stating the local government's response to 14 the panel report. 15 `(3) When the local government gives the Minister the proposed 16 TLPI under the TLPI guideline, the local government must 17 give the Minister-- 18 (a) a copy of the impact report and the panel report; and 19 (b) a document stating the local government's response to 20 the panel report. 21 `122H Minister to consider effect of scheme proposal or 22 proposed TLPI on iconic values 23 `If-- 24 (a) under the scheme guideline, the Minister is considering 25 whether or not State interests would be adversely 26 affected by the scheme proposal; or 27 (b) under the TLPI guideline, the Minister is considering 28 the proposed TLPI; 29 Page 77

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 102] the Minister also must consider whether or not the scheme 1 proposal or proposed TLPI would, if given effect to, be 2 inconsistent with protecting the place's iconic values. 3 `122I Minister may impose conditions on adoption of 4 scheme proposal or proposed TLPI 5 `If the Minister-- 6 (a) considers the scheme proposal or proposed TLPI would, 7 if given effect to, be inconsistent with protecting the 8 place's iconic values; and 9 (b) advises the local government under the scheme 10 guideline or TLPI guideline that it may adopt the 11 scheme proposal or proposed TLPI subject to 12 conditions; 13 the Minister must impose conditions on the adoption of the 14 scheme proposal or proposed TLPI that the Minister considers 15 necessary to preserve the place's iconic values.'. 16 Clause 102 Insertion of new ch 4, pt 2, div 4, sdiv 1 hdg 17 Chapter 4, part 2, division 4, before section 145-- 18 insert-- 19 `Subdivision 1 General process'. 20 Clause 103 Insertion of new ch 4, pt 2, div 4, sdiv 2 21 Chapter 4, part 2, division 4-- 22 insert-- 23 Page 78

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 103] `Subdivision 2 Modifications to process for making 1 structure plans having effect in 2 iconic places 3 `149A Definitions for sdiv 2 4 `In this subdivision-- 5 impact report see section 149C(1). 6 local government means each of the following-- 7 (a) Cairns Regional Council; 8 (b) Rockhampton Regional Council; 9 (c) Sunshine Coast Regional Council. 10 panel report see section 149E(1). 11 proposed iconic place structure plan see section 149C(1). 12 structure plan guideline means the guideline mentioned in 13 section 145. 14 `149B Application of sdiv 2 15 `(1) This subdivision applies-- 16 (a) to a local government for the making of a structure plan 17 at any time before the local government's first planning 18 scheme is made, after 18 December 2009, under chapter 19 3, part 5; and 20 (b) if the structure plan would or may have effect in an 21 iconic place and would change or replace a protected 22 planning provision relating to the place. 23 `(2) If there is an inconsistency between this subdivision and 24 subdivision 1, this subdivision prevails to the extent of the 25 inconsistency. 26 Page 79

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 103] `149C Report about impact on iconic values 1 `(1) The local government must prepare a report (the impact 2 report) about the making of the structure plan (the proposed 3 iconic place structure plan) evaluating its effect on the 4 place's iconic values. 5 `(2) Before the local government agrees with the coordinating 6 agency on the proposed iconic place structure plan, under the 7 structure plan guideline, the local government must-- 8 (a) give the advisory panel for the place-- 9 (i) the impact report; and 10 (ii) a copy of the proposed structure plan; and 11 (b) comply with section 149F. 12 `149D Public notification of impact report 13 `(1) This section applies to any public notice of the proposed 14 iconic place structure plan under the structure plan guideline. 15 `(2) The notice must state that the local government has given the 16 advisory panel a report about the making of the structure plan 17 evaluating its effect on the place's iconic values. 18 `149E Advisory panel to consider and advise about impact 19 report 20 `(1) The advisory panel must consider the impact report and, 21 within 40 business days after receiving it, give the local 22 government a report (a panel report) about whether or not the 23 panel considers the proposed iconic place structure plan 24 would, if given effect to, be inconsistent with protecting the 25 place's iconic values. 26 `(2) The panel report may include the panel's recommendations to 27 the local government about protecting the place's iconic 28 values. 29 Page 80

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 103] `(3) For considering the impact report and preparing the panel 1 report, the advisory panel may consult with anyone it 2 considers appropriate. 3 `149F Local government to consider panel report 4 `In preparing the proposed iconic place structure plan, the 5 local government must consider the panel report. 6 `149G Local government to give Minister impact report and 7 panel report 8 `(1) This section applies if the local government decides to 9 proceed with the proposed iconic place structure plan after 10 considering the panel report. 11 `(2) When the local government gives the Minister a copy of the 12 proposed structure plan for the Minister's consideration of 13 State interests under the structure plan guideline, the local 14 government must give the Minister-- 15 (a) a copy of the impact report and the panel report; and 16 (b) a document stating the local government's response to 17 the panel report. 18 `149H Minister to consider effect of proposed iconic place 19 structure plan on iconic values 20 `(1) This section applies if, under the structure plan guideline, the 21 Minister is considering whether or not State interests would 22 be adversely affected by the proposed iconic place structure 23 plan. 24 `(2) The Minister also must consider whether or not the proposed 25 structure plan would, if given effect to, be inconsistent with 26 protecting the place's iconic values. 27 Page 81

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] `149I Minister may impose conditions on adoption of 1 structure plan 2 `If the Minister -- 3 (a) considers the proposed iconic place structure plan 4 would, if given effect to, be inconsistent with protecting 5 the place's iconic values; and 6 (b) advises the local government under the structure plan 7 guideline that it may adopt the proposed structure plan 8 subject to conditions; 9 the Minister must impose conditions on the adoption of the 10 structure plan that the Minister considers necessary to 11 preserve the place's iconic values.'. 12 Clause 104 Insertion of new ch 9, pt 7B 13 Chapter 9-- 14 insert-- 15 `Part 7B Advisory panels for iconic 16 places 17 `Division 1 Preliminary 18 `755X Definition for pt 7B 19 `In this part-- 20 local government, for a provision about an advisory panel for 21 an iconic place, means the local government in whose local 22 government area the iconic place is situated. 23 Page 82

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] `Division 2 Establishment and function 1 `755Y Minister to establish advisory panel and appoint 2 members 3 `(1) The Minister must, by gazette notice-- 4 (a) establish an advisory panel for each iconic place; and 5 (b) appoint its members; and 6 (c) appoint its chairperson. 7 `(2) The appointments must comply with section 755ZB. 8 `755Z Notice to local government 9 `The Minister must, on establishing an advisory panel for an 10 iconic place, give the local government notice of that fact and 11 of its members. 12 `755ZA Function 13 `The function of an advisory panel for an iconic place is to 14 advise the local government about whether or not the panel 15 considers a scheme proposal, a proposed TLPI or a proposed 16 iconic place structure plan of the local government would, if 17 given effect to, be inconsistent with protecting the place's 18 iconic values. 19 `Division 3 Membership 20 `755ZB Members 21 `(1) The number of members of an advisory panel for an iconic 22 place can not be more than 5. 23 `(2) The members must include 1 person of each of the following 24 types-- 25 Page 83

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] (a) a person with community or environmental experience 1 or expertise; 2 (b) a person with professional or technical qualifications 3 appropriate for considering the place's iconic values; 4 (c) a councillor of the local government. 5 `(3) However, councillors of the local government must not make 6 up a majority of the number of members. 7 `(4) To remove any doubt, it is declared that a person may be a 8 member of more than 1 panel. 9 `755ZC Remuneration 10 `(1) A member of an advisory panel is to be paid the remuneration 11 and allowances the Governor in Council decides. 12 `(2) A member who is a public service officer must not be paid 13 remuneration if the officer acts as a member during the 14 officer's ordinary hours of duty as a public service officer. 15 `(3) However, the member is entitled to be paid expenses 16 necessarily incurred by the member in acting as a member. 17 `755ZD Disclosure of material personal interests 18 `(1) This section applies if-- 19 (a) a member of an advisory panel has a material personal 20 interest in an issue being considered, or about to be 21 considered, by the panel; and 22 (b) the material personal interest could conflict with the 23 proper performance of the member's function relating to 24 the issue. 25 `(2) The member must, as soon as practicable, disclose the 26 material personal interest to all other members of the panel. 27 Maximum penalty--200 penalty units. 28 Page 84

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] `(3) If a member has disclosed a material personal interest in an 1 issue, the member must not participate in the panel's 2 consideration of the issue. 3 Maximum penalty--200 penalty units. 4 `(4) A member has a material personal interest in an issue if any 5 of the following persons stand to gain a benefit, or suffer a 6 loss, (either directly or indirectly) depending on the outcome 7 of the panel's consideration of the issue-- 8 (a) the member; 9 (b) a spouse of the member; 10 (c) a parent, child or sibling of the member; 11 (d) a partner of the member; 12 (e) an employer (other than a government entity) of the 13 member; 14 (f) an entity (other than a government entity) of which the 15 member is a member; 16 (g) another person prescribed under a regulation. 17 `(5) In this section-- 18 government entity see the Government Owned Corporations 19 Act 1993, section 4. 20 `Division 4 Miscellaneous provisions 21 `755ZE Reporting requirement 22 `(1) The chairperson of each advisory panel must prepare and give 23 the Minister a written report about the performance of the 24 panel's function during each financial year. 25 `(2) The report must be given as soon as practicable after the end 26 of the financial year, but within 4 months after the year ends. 27 `(3) The report must include information the Minister reasonably 28 requires about amounts spent by the panel in performing its 29 function. 30 Page 85

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 105] `755ZF Conduct of business 1 `An advisory panel may conduct its business, including its 2 meetings, in the way it considers appropriate. 3 `755ZG Dissolution of advisory panels 4 `(1) This section applies to an advisory panel on the day the local 5 government's first planning scheme made under chapter 3, 6 part 5 has effect. 7 `(2) The panel is dissolved and the members of the panel go out of 8 office. 9 `(3) No compensation is payable to a member because of 10 subsection (2).'. 11 Clause 105 Amendment of ch 10, pt 2, hdg (Transitional provisions) 12 Chapter 10, part 2, heading, after `provisions'-- 13 insert-- 14 `for Act No. 36 of 2009'. 15 Clause 106 Insertion of new ch 10, pt 3 16 Chapter 10-- 17 insert-- 18 `Part 3 Transitional provisions for 19 Revenue and Other Legislation 20 Amendment Act 2011 21 `872 Definitions for pt 3 22 `In this part-- 23 chairperson, of a panel, means the person who, under the 24 repealed Iconic Places Act immediately before the 25 commencement, was the chairperson of the panel. 26 Page 86

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 106] commencement means the day this part commences. 1 iconic places development application means a development 2 application to which the repealed Iconic Places Act, part 4, 3 division 3 applies immediately before the commencement. 4 panel means a panel established under the repealed Iconic 5 Places Act. 6 reference decision means a reference decision under the 7 repealed Iconic Places Act. 8 `873 Dealing with iconic places development applications 9 `(1) Subsection (2) applies to an iconic places development 10 application if, before the commencement, the local 11 government for the application-- 12 (a) has not acted under the repealed Iconic Places Act, 13 section 44 or 45 for the application; or 14 (b) has acted under the repealed Iconic Places Act, section 15 44 for the application, but a panel has not made a 16 reference decision for the application. 17 `(2) On the commencement, the repealed Iconic Places Act ceases 18 to apply to the application. 19 `(3) Subsection (4) applies to an iconic places development 20 application if, before the commencement-- 21 (a) a panel has made a reference decision for the 22 application; and 23 (b) the reference decision is that the panel is to decide the 24 application instead of the local government for the 25 application; and 26 (c) the application has not been decided by the local 27 government. 28 `(4) On the commencement-- 29 (a) the repealed Iconic Places Act ceases to apply to the 30 application; and 31 Page 87

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 106] (b) the local government may continue to decide the 1 application and give the decision notice for the 2 application. 3 `(5) Subsection (6) applies to an iconic places development 4 application if, before the commencement-- 5 (a) a panel has made a reference decision for the 6 application; and 7 (b) the reference decision is that the panel is to decide the 8 application instead of the local government for the 9 application; and 10 (c) the application has been decided by the local 11 government; and 12 (d) the panel-- 13 (i) has not decided the application under IDAS in 14 compliance with the repealed Iconic Places Act, 15 section 52; or 16 (ii) has decided the application under IDAS in 17 compliance with the repealed Iconic Places Act, 18 section 52, but has not given a decision notice for 19 the application. 20 `(6) On the commencement-- 21 (a) the repealed Iconic Places Act ceases to apply to the 22 application; and 23 (b) the local government's decision on the application is 24 taken to be the decision under IDAS for the application; 25 and 26 (c) for this Act, the local government is taken to have made 27 the decision on the commencement. 28 `874 Decisions of panels 29 `(1) This section applies if, before the commencement-- 30 (a) a panel has given a decision notice for an iconic places 31 development application; and 32 Page 88

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 106] (b) the applicant has, under chapter 6, part 8, division 1, 1 made representations to the panel about the decision 2 notice; and 3 (c) the panel has not given a negotiated decision notice for 4 the application. 5 `(2) For this Act-- 6 (a) the representations are taken to have been made to the 7 local government for the application; and 8 (b) the local government must consider the representations 9 and make a decision about the representations under 10 chapter 6, part 8, division 1. 11 `(3) Despite section 876 and the repeal of the repealed Iconic 12 Places Act, the chairperson of the panel must, as soon as 13 practicable after the commencement, give the representations 14 to the local government. 15 `875 Provision about appeals 16 `(1) This section applies for any appeal, under sections 461 to 464, 17 relating to an iconic places development application for which 18 a panel has given a decision notice or negotiated decision 19 notice. 20 `(2) Despite section 485, the Minister is the respondent for the 21 appeal. 22 `(3) The local government for the application may appeal to the 23 court as if it had been a submitter for the application. 24 `(4) Subsection (2) applies whether or not the appeal started before 25 the commencement. 26 `876 Dissolution of panels 27 `(1) On the commencement-- 28 (a) each panel is dissolved; and 29 (b) the members of each panel go out of office. 30 Page 89

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 107] `(2) No compensation is payable to a member because of 1 subsection (1). 2 `877 Responsible entity for development approvals 3 `(1) This section applies-- 4 (a) if a development approval is a decision notice or a 5 negotiated decision notice that is given by a panel; and 6 (b) for chapter 6, part 8, division 2. 7 `(2) The local government for the development application to 8 which the approval relates is the responsible entity for a 9 change or approval mentioned in section 369(1)(e). 10 `878 Panel's report 11 `(1) This section applies despite section 876 and the repeal of the 12 repealed Iconic Places Act. 13 `(2) The chairperson of each panel must, as soon as practicable 14 after the commencement, give the Minister a written report 15 about the performance of the panel's functions during the 16 financial year in which the panel was dissolved.'. 17 Clause 107 Amendment of sch 3 (Dictionary) 18 (1) Schedule 3, definitions commencement and local 19 government-- 20 omit. 21 (2) Schedule 3-- 22 insert-- 23 `advisory panel, for an iconic place, means the advisory panel 24 established for the place under chapter 9, part 7B. 25 chairperson, of a panel, for chapter 10, part 3, see section 26 872. 27 commencement-- 28 Page 90

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 107] (a) for chapter 10, part 2, see section 765; or 1 (b) for chapter 10, part 3, see section 872. 2 iconic place means a place that was an iconic place under the 3 repealed Iconic Places Act immediately before its repeal. 4 iconic places development application, for chapter 10, part 3, 5 see section 872. 6 iconic values, for an iconic place, means the iconic values for 7 the place under the repealed Iconic Places Act immediately 8 before its repeal. 9 impact report-- 10 (a) for chapter 3, part 5, division 2A, see section 122C(1); 11 or 12 (b) for chapter 4, part 2, division 4, subdivision 2, see 13 section 149C(1). 14 local government-- 15 (a) for chapter 3, part 5, division 2A, see section 122A; or 16 (b) for chapter 4, part 2, division 4, subdivision 2, see 17 section 149A; or 18 (c) for a provision of this Act about a master planned area, 19 means the local government whose local government 20 area includes the area; or 21 (d) for chapter 9, part 7B, see section 755X. 22 panel, for chapter 10, part 3, see section 872. 23 panel report-- 24 (a) for chapter 3, part 5, division 2A, see section 122E(1); 25 or 26 (b) for chapter 4, part 2, division 4, subdivision 2, see 27 section 149E(1). 28 proposed iconic place structure plan see section 149C(1). 29 proposed TLPI see section 122B(1)(a). 30 Page 91

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 13 Amendment of Taxation Administration Act 2001 [s 108] protected planning provision, for an iconic place, means a 1 provision of a planning scheme that was a protected planning 2 provision for the iconic place under the repealed Iconic Places 3 Act immediately before its repeal. 4 reference decision, for chapter 10, part 3, see section 872. 5 repealed Iconic Places Act means the repealed Iconic 6 Queensland Places Act 2008. 7 scheme guideline, for chapter 3, part 5, division 2A, see 8 section 122A. 9 scheme proposal see section 122C(1). 10 structure plan guideline, for chapter 4, part 2, division 4, 11 subdivision 2, see section 149A. 12 TLPI guideline, for chapter 3, part 5, division 2A, see section 13 122A.'. 14 Part 13 Amendment of Taxation 15 Administration Act 2001 16 Clause 108 Act amended 17 This part amends the Taxation Administration Act 2001. 18 Clause 109 Insertion of new pt 16 19 After part 15-- 20 insert-- 21 Page 92

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 14 Amendment of Water Act 2000 [s 110] `Part 16 Savings provision for repealed 1 Tobacco Products (Licensing) 2 Act 1988 3 `169 Continuation of Tobacco Products Act, s 43 4 `(1) Despite its repeal, section 43 of the Tobacco Products Act 5 continues to apply for information and records obtained in 6 connection with the administration of that Act before it was 7 repealed by the Revenue and Other Legislation Amendment 8 Act 2011, section 121. 9 `(2) To remove any doubt, it is declared that a proceeding may be 10 started against a person for a contravention of section 43(1) or 11 (3) of the Tobacco Products Act as if that Act had not been 12 repealed. 13 `(3) Words used in section 43 of the Tobacco Products Act, as 14 continued under this section, have the same meanings as they 15 had under that Act before it was repealed. 16 `(4) In this section-- 17 Tobacco Products Act means the repealed Tobacco Products 18 (Licensing) Act 1988.'. 19 Part 14 Amendment of Water Act 2000 20 Clause 110 Act amended 21 This part amends the Water Act 2000. 22 Clause 111 Amendment of s 20 (Authorised taking of water without 23 water entitlement) 24 (1) Section 20(3), `Despite subsection (6), an'-- 25 omit, insert-- 26 Page 93

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 14 Amendment of Water Act 2000 [s 111] `An'. 1 (2) Section 20(8)-- 2 renumber as section 20(11). 3 (3) Section 20-- 4 insert-- 5 `(8) A constructing authority may take water for the purpose of 6 constructing or maintaining infrastructure that the 7 constructing authority may lawfully construct or maintain, 8 if-- 9 (a) the taking of water for that purpose is prescribed under a 10 regulation; and 11 (b) the constructing authority complies with each condition 12 imposed under subsection (9). 13 `(9) The taking of the water is subject to the conditions that-- 14 (a) are prescribed under a regulation; or 15 (b) the chief executive by notice given to the constructing 16 authority imposes on the taking of water. 17 `(10) Without limiting the conditions that may be prescribed under 18 subsection (9), the conditions may do all or any of the 19 following-- 20 (a) limit the volume of water the constructing authority may 21 take in a year for a particular project; 22 (b) limit the volume of water the constructing authority may 23 take from a particular source at a particular location 24 during a stated period; 25 (c) require the constructing authority to give the chief 26 executive notice of the constructing authority's intention 27 to take water from a particular source; 28 (d) require the constructing authority to take the water only 29 through a meter of a type approved by the chief 30 executive; 31 Page 94

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 14 Amendment of Water Act 2000 [s 112] (e) require the constructing authority to give a written 1 report to the chief executive about stated matters for the 2 water taken; 3 Examples of matters about which a report may be required-- 4 · the locations from which water was taken 5 · the source from which the water was taken 6 · the volume of water taken from a source 7 · the day on which the water was taken 8 (f) require the constructing authority to obtain written 9 approval from the operator of a water supply scheme 10 before taking water managed under an interim resource 11 operations licence, resource operations licence or 12 distribution operations licence.'. 13 Clause 112 Amendment of s 25 (Limiting water taken under water 14 licence, permit or allocation) 15 (1) Section 25, heading, `or allocation'-- 16 omit, insert-- 17 `, allocation or under s 20(8)'. 18 (2) Section 25(1)-- 19 insert-- 20 `(d) taken under section 20(8).'. 21 (3) Section 25(2)(a) to (c)-- 22 omit, insert-- 23 `(a) the times when water may be taken; 24 (b) the purpose for which water may be taken; 25 (c) the volume of water, measured or estimated, that may be 26 taken for a stated purpose.'. 27 Page 95

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 14 Amendment of Water Act 2000 [s 113] Clause 113 Amendment of s 1136F (Submitting system leakage 1 management plans for approval) 2 Section 1136F-- 3 insert-- 4 `(3) However, the water service provider is taken not to have 5 contravened subsection (2) if the water service provider-- 6 (a) provides an urban water service outside the SEQ region; 7 and 8 (b) gives a copy of the water service provider's system 9 leakage management plan to the regulator for approval 10 before 1 July 2013.'. 11 Clause 114 Amendment of s 1158 (New and adjusted local 12 governments must give regulator service provider 13 documents) 14 (1) Section 1158(4)-- 15 renumber as section 1158(5). 16 (2) Section 1158-- 17 insert-- 18 `(4) However, the local government is taken not to have 19 contravened subsection (3)(b) if the local government-- 20 (a) provides an urban water service outside the SEQ region; 21 and 22 (b) gives the regulator a copy of the local government's 23 system leakage management plan before 1 July 2013.'. 24 Clause 115 Amendment of sch 4 (Dictionary) 25 Schedule 4-- 26 insert-- 27 `constructing authority see the Acquisition of Land Act 28 1967, section 2. 29 Page 96

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 15 Amendment of Water Supply (Safety and Reliability) Act 2008 [s 116] regulator means the regulator under the Water Supply Act. 1 urban water service means a drinking water service under the 2 Water Supply Act or a retail water service.'. 3 Part 15 Amendment of Water Supply 4 (Safety and Reliability) Act 2008 5 Clause 116 Act amended 6 This part amends the Water Supply (Safety and Reliability) 7 Act 2008. 8 Clause 117 Amendment of s 133 (Water service provider to have 9 outdoor water use conservation plan) 10 (1) Section 133, heading-- 11 omit, insert-- 12 `Particular water service providers to have outdoor water 13 use conservation plans'. 14 (2) Section 133, before subsection (1)-- 15 insert-- 16 `(1AA) This section applies if -- 17 (a) the regulator is satisfied-- 18 (i) there is a risk to a water service provider's water 19 security; and 20 (ii) the water service provider has not implemented 21 adequate measures to ensure the efficient use of 22 water by the service provider's customers; and 23 (b) after consulting with the water service provider, the 24 regulator has given the water service provider notice 25 requiring the water service provider to have a plan under 26 this section.'. 27 Page 97

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 15 Amendment of Water Supply (Safety and Reliability) Act 2008 [s 118] (3) Section 133(1), `Each'-- 1 omit, insert-- 2 `The'. 3 (4) Section 133-- 4 insert-- 5 `(5) In this section-- 6 water security see the Water Act 2000, schedule 4.'. 7 Clause 118 Amendment of s 141 (Service provider to report annually) 8 (1) Section 141(1)(d)-- 9 omit. 10 (2) Section 141(2), `(b), (c) or (d)'-- 11 omit, insert-- 12 `(b) or (c)'. 13 Clause 119 Amendment of s 142 (Contents of annual report) 14 Section 142(5)-- 15 omit. 16 Clause 120 Amendment of s 602 (Approved system leakage 17 management plans) 18 Section 602(3), after `apply'-- 19 insert-- 20 `, subject to any amendment of that section,'. 21 Page 98

 


 

Revenue and Other Legislation Amendment Bill 2011 Part 16 Repeal of Acts [s 121] Part 16 Repeal of Acts 1 Clause 121 Repeal 2 The following Acts are repealed-- 3 · Advance Bank Integration Act 1997 No. 75 4 · Bank Integration (Bank of Queensland) Act 1993 No. 5 14 6 · Bank Merger (BankSA and Advance Bank) Act 1996 7 No. 45 8 · Bank of New Zealand (Transfer of Undertaking) Act 9 1997 No. 22 10 · Challenge Bank (Transfer of Undertaking) Act 1996 No. 11 33 12 · Debits Tax Repeal Act 2005 No. 25 13 · Iconic Queensland Places Act 2008 No. 7 14 · New Tax System Price Exploitation Code (Queensland) 15 Act 1999 No. 72 16 · State Bank of South Australia (Transfer of Undertaking) 17 Act 1994 No. 30 18 · Tobacco Products (Licensing) Act 1988 No. 91 19 Part 17 Minor and consequential 20 amendments 21 Clause 122 Acts amended 22 The schedule amends the Acts it mentions. 23 Page 99

 


 

Revenue and Other Legislation Amendment Bill 2011 Schedule Schedule Acts amended 1 section 122 2 Duties Act 2001 3 1 Sections 90(1), 91(1)(a), 92(1)(a), 93(1)(a), 93A(1)(a), 4 94(1)(a), 94A(1)(a), 153(1)(a), 154(1)(a) and 155(1), 5 `either'-- 6 omit, insert-- 7 `1'. 8 2 Sections 91(1)(b)(i) and 92(1)(b)(i), `transferees or 9 lessees'-- 10 omit, insert-- 11 `transferees, lessees or vested persons'. 12 3 Section 92(1)(c)(ii), `for dutiable'-- 13 omit, insert-- 14 `for the dutiable'. 15 4 Sections 92(3), 154(1)(b)(i) and 155(2), `transferee or 16 lessee'-- 17 omit, insert-- 18 `transferee, lessee or vested person for land'. 19 Page 100

 


 

Revenue and Other Legislation Amendment Bill 2011 Schedule 5 Sections 93(3), 93A(2) and 153(1)(b), `transferee or 1 lessee'-- 2 omit, insert-- 3 `transferee, lessee or vested person for the land'. 4 6 Section 93(1)(b), after `transferee or lessee of'-- 5 insert-- 6 `, or vested person for,'. 7 7 Sections 93(3A), (3B), (4)(a), (5)(a), (6A) and (7) and 93A(3) 8 to (6), `relevant transferee or relevant lessee'-- 9 omit, insert-- 10 `relevant person'. 11 8 Sections 93(4)(b)(i), (5)(b)(i) and (6) and 93A(5) and (6), 12 `relevant transferee's or relevant lessee's'-- 13 omit, insert-- 14 `relevant person's'. 15 9 Sections 93(4)(a), 153(1)(b), (2), definition OD, and (3), 16 154(1)(b)(ii), (2A) and (4) and 155(3), definition notifiable 17 event, paragraph (a), `transferee's or lessee's'-- 18 omit, insert-- 19 `transferee's, lessee's or vested person's'. 20 10 Section 93(5)(b)(ii), `relevant transferees' or relevant 21 lessees''-- 22 omit, insert-- 23 `relevant persons''. 24 Page 101

 


 

Revenue and Other Legislation Amendment Bill 2011 Schedule 11 Section 93(6)(b), `transferee or lessee'-- 1 omit, insert-- 2 `person'. 3 12 Section 93(6)(b)(ii), `transferees or lessees'-- 4 omit, insert-- 5 `relevant persons'. 6 13 Section 93(5)(a), (6), (6A) and (7), `transferee's or 7 lessee's'-- 8 omit, insert-- 9 `person's'. 10 14 Section 93A(6)(a), from `transferees'-- 11 omit, insert-- 12 `transferees, all the lessees or all the vested persons for the 13 land; or'. 14 15 Sections 94(1)(b), 94A(1)(b), 153(2), definition C and (3) 15 and 154(2A)(a), (3) and (4), `transferee or lessee'-- 16 omit, insert-- 17 `transferee, lessee or vested person'. 18 16 Sections 94(2) and 94A(2), after `transferees or lessees 19 of'-- 20 insert-- 21 `, or vested persons for,'. 22 17 Section 153(1A), from `For' to `spouse; and'-- 23 omit, insert-- 24 Page 102

 


 

Revenue and Other Legislation Amendment Bill 2011 Schedule `For subsection (1)(b), a transferee, lessee or vested person for 1 land does not dispose of land if-- 2 (a) the transferee, lessee or vested person transfers part of 3 the land to the transferee's, lessee's or vested person's 4 spouse; and'. 5 18 Section 153(1B), after `transferee'-- 6 insert-- 7 `or vested person for land'. 8 19 Section 154(2), from `transferee or lessee disposes' to 9 transferee or lessee transfers'-- 10 omit, insert-- 11 `transferee, lessee or vested person for land disposes of land if 12 the lessee of a home or vacant land lease surrenders the lease 13 or the transferee, lessee or vested person transfers'. 14 20 Section 155, heading, `transferees and lessees'-- 15 omit, insert-- 16 `transferees, lessees and vested persons for land'. 17 21 Section 481A(2)(a)(i), `self-assessor's'-- 18 omit, insert-- 19 `self assessor's'. 20 Judicial Review Act 1991 21 1 Schedule 2, section 15, from `determinations of'-- 22 omit, insert-- 23 Page 103

 


 

Revenue and Other Legislation Amendment Bill 2011 Schedule `determinations of tax, duty or other impost, other than a 1 decision on an objection made and determined under an 2 enactment.'. 3 2 Schedule 2, section 16, from `of'-- 4 omit, insert-- 5 `of tax, duty or other impost under any enactment.'. 6 Right to Information Act 2009 7 1 Schedule 3, section 12(1), eighth dot point-- 8 omit. 9 © State of Queensland 2011 Page 104

 


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