Queensland Bills Queensland Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
Revenue and Other
Legislation Amendment Bill
(No. 2) 2007
Queensland
Revenue and Other Legislation
Amendment Bill (No. 2) 2007
Contents
Page
Part 1 Preliminary
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Part 2 Amendment of Duties Act 2001
Division 1 Preliminary
3 Act amended in pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Division 2 Amendments commencing on 7 January 2008
4 Amendment of s 445 (Notice of registration) . . . . . . . . . . . . . . . . 6
5 Amendment of s 452 (Notice of registration) . . . . . . . . . . . . . . . . 7
6 Amendment of s 492 (Way instruments are stamped) . . . . . . . . . 7
7 Insertion of new ch 17, pt 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
587 Savings provision about properly stamped
instruments ........................ 7
8 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 8
Division 3 Amendments commencing on 4 February 2008
9 Amendment of s 455 (Lodging returns) . . . . . . . . . . . . . . . . . . . . 8
10 Insertion of new s 481A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
481A Offence to endorse instrument incorrectly or illegibly. 9
11 Amendment of s 488 (Commissioner may require payment of
penalty) ................................... 10
12 Amendment of s 491 (When is an instrument properly stamped) 11
13 Replacement of s 587 (Savings provision about properly
stamped instruments). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
587 Definitions for pt 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
588 Delayed application of amendments to agent self
assessors ........................ 11
2
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
589 Savings provision about properly stamped
instruments ....................... 11
Part 3 Amendment of Energy Assets (Restructuring and Disposal)
Act 2006
14 Act amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
15 Insertion of new s 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
4A Energy entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
16 Amendment of s 5 (Meaning of energy entity) . . . . . . . . . . . . . . . 13
17 Insertion of new ss 5A and 5B . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
5A 2007 project energy entities . . . . . . . . . . . . . . . . . . . . 13
5B Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
18 Amendment of s 6 (Meaning of project) . . . . . . . . . . . . . . . . . . . . 14
19 Insertion of new s 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
6A The 2007 project . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
20 Insertion of new s 7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
7A Application of pt 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
21 Amendment of s 9 (Transfer notice) . . . . . . . . . . . . . . . . . . . . . . . 16
22 Insertion of new s 11A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
11A Application of pt 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
23 Amendment of pt 5 hdg (Electricity authorities) . . . . . . . . . . . . . . 17
24 Insertion of new s 31A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
31A Application of pt 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
25 Insertion of new pts 5A-5C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Part 5A Electricity authorities (2007 project)
Division 1 Preliminary
45A Application of pt 5A . . . . . . . . . . . . . . . . . . . . . . . . . . 17
45B Definition for pt 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
45C Words have meanings given by Electricity Act . . . . . . 18
45D Performance of regulator's functions . . . . . . . . . . . . . 18
45E Review or appeal of decisions . . . . . . . . . . . . . . . . . . 18
Division 2 Special approvals
45F Giving of special approval . . . . . . . . . . . . . . . . . . . . . 18
45G Amendment, cancellation or transfer of special
approval .............................. 19
45H Surrender of special approval. . . . . . . . . . . . . . . . . . . 19
Division 3 Accreditations
45I Transfer of accreditation . . . . . . . . . . . . . . . . . . . . . . . 20
3
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
Division 4 Scheme participants
45J Registration as scheme participant . . . . . . . . . . . . . . 20
Division 5 Liable load exemptions
45K Application of Electricity Act . . . . . . . . . . . . . . . . . . . . 21
45L Grant of renewable energy exemption . . . . . . . . . . . . 21
45M Grant of power station auxiliary load exemption. . . . . 21
45N Amendment of liable load exemption . . . . . . . . . . . . . 22
Part 5B Environmental authorities
45O Application of pt 5B . . . . . . . . . . . . . . . . . . . . . . . . . . 22
45P Definitions for pt 5B . . . . . . . . . . . . . . . . . . . . . . . . . . 23
45Q Transfer of environmental authority or application . . . 23
Part 5C Petroleum authorities
45R Application of pt 5C . . . . . . . . . . . . . . . . . . . . . . . . . . 23
45S Definitions for pt 5C . . . . . . . . . . . . . . . . . . . . . . . . . . 24
45T Transfer of pipeline licence . . . . . . . . . . . . . . . . . . . . . 24
45U Transfer of application for pipeline licence . . . . . . . . . 24
26 Amendment of s 52 (Time within which Minister may act) . . . . . . 25
27 Amendment of sch (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Part 4 Amendment of Fuel Subsidy Act 1997
28 Act amended in pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
29 Amendment of s 142 (Service of documents on commissioner) . 27
Part 5 Amendment of Gaming Machine Act 1991
30 Act amended in pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
31 Amendment of s 29 (Appeals to Minister) . . . . . . . . . . . . . . . . . . 27
32 Amendment of s 55A (Applications of significant community
impact) ......................................... 27
33 Insertion of new s 56A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
56A Application for gaming machine licence for new
premises .............................. 28
34 Amendment of s 57 (Recommendation by chief executive about
application for gaming machine licence) . . . . . . . . . . . . . . . . . . . 29
35 Amendment of s 59 (Number of gaming machines and hours of
gaming to be fixed on grant of gaming machine licence) . . . . . . . 30
36 Amendment of s 80A (When gaming machine licence lapses
and number of approved gaming machines changes) . . . . . . . . . 31
37 Amendment of s 85AA (When approval lapses and number of
additional gaming machines changes) . . . . . . . . . . . . . . . . . . . . . 32
38 Insertion of new s 95A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
4
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
95A Surrender of gaming machine licence being replaced 33
39 Insertion of new pt 12, div 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Division 12 Provisions for Revenue and Other Legislation
Amendment Act (No. 2) 2007
444 When gaming machine licence lapses--s 80A . . . . . 34
445 When approval lapses--s 85AA. . . . . . . . . . . . . . . . . 34
Part 6 Amendment of Taxation Administration Act 2001
40 Act amended in pt 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
41 Amendment of s 143 (Ways of giving document to
commissioner) ............................... 35
42 Amendment of s 144 (When document given to commissioner) . 35
2007
A Bill
for
An Act to amend Acts administered by the Treasurer
s1 6 s4
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
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 (No. 2) 2007. 5
Clause 2 Commencement 6
(1) Part 2, divisions 1 and 2 commence on 7 January 2008. 7
(2) Part 2, division 3 commences on 4 February 2008. 8
Part 2 Amendment of Duties Act 2001 9
Division 1 Preliminary 10
Clause 3 Act amended in pt 2 11
This part amends the Duties Act 2001. 12
Division 2 Amendments commencing on 7 13
January 2008 14
Clause 4 Amendment of s 445 (Notice of registration) 15
Section 445(2)-- 16
insert-- 17
`(j) the self assessor's client number.'. 18
s5 7 s7
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
Clause 5 Amendment of s 452 (Notice of registration) 1
Section 452(2)-- 2
insert-- 3
`(j) the self assessor's client number.'. 4
Clause 6 Amendment of s 492 (Way instruments are stamped) 5
(1) Section 492(a), `with an impressed stamp indicating the 6
payment'-- 7
omit, insert-- 8
`by endorsing it with particulars of the payment'. 9
(2) Section 492(b), `with an impressed stamp indicating'-- 10
omit, insert-- 11
`by endorsing it with an indication that'. 12
(3) Section 492(c), `with a stamp indicating'-- 13
omit, insert-- 14
`by endorsing it with an indication that'. 15
Clause 7 Insertion of new ch 17, pt 8 16
Chapter 17-- 17
insert-- 18
`Part 8 Savings and transitional 19
provisions for Revenue and 20
Other Legislation Amendment 21
Act (No. 2) 2007 22
`587 Savings provision about properly stamped 23
instruments 24
`(1) A reference in this Act to an instrument that is properly 25
stamped includes-- 26
s8 8 s9
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(a) an instrument stamped with an impressed stamp or other 1
stamp under section 492 before the commencement day; 2
and 3
(b) an instrument stamped with an impressed stamp or other 4
stamp, during the transitional period, in a way that 5
complies with section 492 as in force immediately 6
before the commencement day. 7
`(2) In this section-- 8
commencement day means 7 January 2008. 9
transitional period means the period of 1 year starting on 7 10
January 2008.'. 11
Clause 8 Amendment of sch 6 (Dictionary) 12
Schedule 6-- 13
insert-- 14
`client number, of a self assessor, means the client number 15
stated in the self assessor's notice of registration.'. 16
Division 3 Amendments commencing on 4 17
February 2008 18
Clause 9 Amendment of s 455 (Lodging returns) 19
(1) Section 455(1)(c), `endorse the instruments to which each 20
return relates'-- 21
omit, insert-- 22
`stamp the instruments to which each return relates by 23
endorsing them'. 24
(2) Section 455(2)(a)-- 25
omit, insert-- 26
`(a) an instrument for which duty is imposed must be 27
endorsed with the following-- 28
(i) a reference to this Act's short title; 29
s 10 9 s 10
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(ii) the self-assessor's client number; 1
(iii) the transaction number for the instrument; 2
(iv) the amounts of any duty, assessed interest and 3
penalty tax paid on the instrument; 4
(v) the date the endorsement is made; 5
(vi) the signature of the individual completing the 6
endorsement; 7
(vii) other matters stated in the self assessor's notice of 8
registration; and'. 9
(3) Section 455-- 10
insert-- 11
`(5) In this section-- 12
transaction number, for an instrument endorsed by a self 13
assessor, means the transaction number-- 14
(a) assigned to the instrument by the self assessor under a 15
system stated in the self assessor's notice of registration; 16
or 17
(b) assigned to the instrument, and notified to the self 18
assessor, under a system administered by the 19
commissioner.'. 20
Clause 10 Insertion of new s 481A 21
After section 481-- 22
insert-- 23
`481A Offence to endorse instrument incorrectly or illegibly 24
`(1) This section applies if an instrument is endorsed-- 25
(a) by a self assessor registered under chapter 12, part 2 or 3 26
or an officer or employee of a self assessor registered 27
under chapter 12, part 2 or 3; or 28
(b) by someone else in contravention of section 481. 29
`(2) The person making the endorsement commits an offence if-- 30
s 11 10 s 11
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(a) for a person mentioned in subsection (1)(a), the 1
endorsement incorrectly states-- 2
(i) the self-assessor's client number; or 3
(ii) the transaction number for the instrument; or 4
(b) for a person mentioned in subsection (1)(b), the 5
endorsement states a number purporting to be-- 6
(i) a client number; or 7
(ii) a transaction number for the instrument; or 8
(c) the endorsement incorrectly states the amount of duty, 9
assessed interest or penalty tax paid on the instrument; 10
or 11
(d) the endorsement contains other information that the 12
person knows, or should reasonably know, is false or 13
misleading in a material particular; or 14
(e) the person-- 15
(i) obscures all or part of the endorsement; or 16
(ii) otherwise makes all or part of the endorsement 17
illegible. 18
Maximum penalty--100 penalty units. 19
`(3) In this section-- 20
transaction number see section 455(5).'. 21
Clause 11 Amendment of s 488 (Commissioner may require 22
payment of penalty) 23
(1) Section 488(1)(b) and (c)-- 24
renumber as section 488(1)(c) and (d). 25
(2) Section 488(1)-- 26
insert-- 27
`(b) a person contravenes section 481A in relation to the 28
endorsement of an instrument; or'. 29
(3) Section 488(2)(a), after `return'-- 30
s 12 11 s 13
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
insert-- 1
`, instrument'. 2
Clause 12 Amendment of s 491 (When is an instrument properly 3
stamped) 4
Section 491(1), `endorsed under section'-- 5
omit. 6
Clause 13 Replacement of s 587 (Savings provision about properly 7
stamped instruments) 8
Section 587-- 9
omit, insert-- 10
`587 Definitions for pt 8 11
`In this part-- 12
agent self assessor means a self assessor registered under 13
chapter 12, part 3. 14
amending Act means the Revenue and Other Legislation 15
Amendment Act (No. 2) 2007. 16
`588 Delayed application of amendments to agent self 17
assessors 18
`For the period up to and including 2 March 2008-- 19
(a) sections 455, 488 and 491 apply to an agent self assessor 20
as if the amending Act, part 2, division 3, had not 21
commenced; and 22
(b) section 481A does not apply to an agent self assessor. 23
`589 Savings provision about properly stamped 24
instruments 25
`(1) A reference in this Act to an instrument that is properly 26
stamped includes-- 27
s 14 12 s 15
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(a) an instrument endorsed under section 455(1)(c) before 1
the commencement day; and 2
(b) an instrument stamped with an impressed stamp or other 3
stamp under section 492 before the commencement day; 4
and 5
(c) an instrument stamped with an impressed stamp or other 6
stamp, during the transitional period, in a way that 7
complies with section 492 as in force immediately 8
before the commencement day. 9
`(2) In this section-- 10
commencement day means-- 11
(a) for an instrument endorsed under section 455(1)(c) by 12
an agent self assessor--3 March 2008; or 13
(b) for another instrument endorsed under section 14
455(1)(c)--4 February 2008; or 15
(c) otherwise--7 January 2008. 16
transitional period means the period of 1 year starting on 7 17
January 2008.'. 18
Part 3 Amendment of Energy Assets 19
(Restructuring and Disposal) 20
Act 2006 21
Clause 14 Act amended in pt 3 22
This part amends the Energy Assets (Restructuring and 23
Disposal) Act 2006. 24
Clause 15 Insertion of new s 4A 25
After section 4-- 26
insert-- 27
s 16 13 s 17
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`4A Energy entities 1
`(1) In this Act-- 2
energy entity means a 2006 project energy entity or a 2007 3
project energy entity. 4
`(2) However-- 5
(a) if a provision of this Act applies only to the 2006 6
project, a reference in the provision to an energy entity 7
is a reference to a 2006 project energy entity; and 8
(b) if a provision of this Act applies only to the 2007 9
project, a reference in the provision to an energy entity 10
is a reference to a 2007 project energy entity.'. 11
Clause 16 Amendment of s 5 (Meaning of energy entity) 12
(1) Section 5, heading-- 13
omit, insert-- 14
`5 2006 project energy entities'. 15
(2) Section 5(1), `an energy entity'-- 16
omit, insert-- 17
`a 2006 project energy entity'. 18
(3) Section 5(1)(e), before `project'-- 19
insert-- 20
`2006'. 21
(4) Section 5(1)(f) and (2), `an energy entity'-- 22
omit, insert-- 23
`a 2006 project energy entity'. 24
Clause 17 Insertion of new ss 5A and 5B 25
After section 5-- 26
insert-- 27
`5A 2007 project energy entities 28
`(1) Each of the following is a 2007 project energy entity-- 29
s 18 14 s 18
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(a) Queensland Power Trading Corporation (QPTC); 1
(b) Stanwell Corporation Limited ACN 078 848 674 2
(Stanwell); 3
(c) Tarong Energy Corporation Limited ACN 078 848 736 4
(Tarong); 5
(d) a company of which QPTC, Stanwell or Tarong is the 6
ultimate holding company; 7
(e) a government company established for the 2007 project; 8
(f) a company that was a 2007 project energy entity under 9
paragraph (d), all of whose shares have been transferred 10
to the State or to a government company mentioned in 11
paragraph (e). 12
`(2) To remove any doubt, it is declared that a company is not a 13
2007 project energy entity if it is not-- 14
(a) a company ultimately owned by the State; or 15
(b) a company of which QPTC, Stanwell or Tarong is the 16
ultimate holding company. 17
`5B Projects 18
`(1) In this Act-- 19
project means the 2006 project or the 2007 project. 20
`(2) However, if a provision of this Act applies only to the 2006 21
project or only to the 2007 project, a reference in the 22
provision to the project is a reference only to the project to 23
which the provision applies.'. 24
Clause 18 Amendment of s 6 (Meaning of project) 25
(1) Section 6, heading-- 26
omit, insert-- 27
`6 The 2006 project'. 28
(2) Section 6(1), `The project'-- 29
omit, insert-- 30
s 19 15 s 19
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`The 2006 project'. 1
(3) Section 6(2), `The project'-- 2
omit, insert-- 3
`The 2006 project'. 4
(4) Section 6-- 5
insert-- 6
`(4) A reference in this section to an energy entity is a reference to 7
a 2006 project energy entity.'. 8
Clause 19 Insertion of new s 6A 9
After section 6-- 10
insert-- 11
`6A The 2007 project 12
`(1) The 2007 project is-- 13
(a) the taking of steps, including establishing companies, 14
restructuring businesses, assets and liabilities of energy 15
entities, disposing of energy entities and granting and 16
dealing with authorities-- 17
(i) to facilitate the disposal of particular gas and 18
electricity businesses of energy entities; and 19
(ii) for associated purposes relating to the continuing 20
operation of energy entities; and 21
(b) the disposal of the gas and electricity businesses, 22
including by the disposal of energy entities; and 23
(c) the taking of steps for purposes relating to the winding 24
up of QPTC. 25
`(2) A reference in this section to an energy entity is a reference to 26
a 2007 project energy entity. 27
`(3) In this section-- 28
authorities includes-- 29
s 20 16 s 22
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(a) licences, approvals, accreditations, registrations and 1
exemptions; and 2
(b) applications for authorities.'. 3
Clause 20 Insertion of new s 7A 4
Part 3-- 5
insert-- 6
`7A Application of pt 3 7
`This part applies to the 2006 project and the 2007 project. 8
Note-- 9
Under section 52, the Minister may not perform a function under this 10
part-- 11
· for the 2006 project, on or after the FRC day (1 July 2007); or 12
· for the 2007 project, on or after 1 July 2008 (except as provided in 13
section 52(3)).'. 14
Clause 21 Amendment of s 9 (Transfer notice) 15
(1) Section 9(1)(f), after `another energy entity'-- 16
insert-- 17
`or the State is the successor in law of an energy entity'. 18
(2) Section 9(1)(g), after `another energy entity'-- 19
insert-- 20
`or the State'. 21
Clause 22 Insertion of new s 11A 22
Part 4, division 1-- 23
insert-- 24
`11A Application of pt 4 25
`This part applies only to the 2006 project. 26
s 23 17 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
Note-- 1
Under section 52, the Minister may not perform a function under this 2
part on or after the FRC day (1 July 2007).'. 3
Clause 23 Amendment of pt 5 hdg (Electricity authorities) 4
Part 5 heading, after `authorities'-- 5
insert-- 6
`(2006 project)'. 7
Clause 24 Insertion of new s 31A 8
Part 5, division 1-- 9
insert-- 10
`31A Application of pt 5 11
`This part applies only to the 2006 project. 12
Note-- 13
Under section 52, the Minister may not perform a function under this 14
part on or after the FRC day (1 July 2007).'. 15
Clause 25 Insertion of new pts 5A-5C 16
After part 5-- 17
insert-- 18
`Part 5A Electricity authorities (2007 19
project) 20
`Division 1 Preliminary 21
`45A Application of pt 5A 22
`This part applies only to the 2007 project. 23
Note-- 24
Under section 52, the Minister may not perform a function under this 25
part on or after 1 July 2008. 26
s 25 18 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`45B Definition for pt 5A 1
`In this part-- 2
Electricity Act means the Electricity Act 1994. 3
`45C Words have meanings given by Electricity Act 4
`Words defined in the Electricity Act and used in this part 5
have the same meanings as they have in the Electricity Act. 6
`45D Performance of regulator's functions 7
`(1) This part provides for the Minister to perform particular 8
functions of the regulator in relation to energy entities. 9
`(2) The Minister may perform the functions for the purpose of the 10
project. 11
`(3) A thing done by the Minister under this part has effect as if it 12
had been done by the regulator under the Electricity Act. 13
`(4) This part does not limit the functions of the regulator or 14
energy Minister under the Electricity Act, including the 15
regulator's functions relating to a special approval given under 16
division 2. 17
Example-- 18
A special approval given by the Minister under division 2 may be 19
amended by the regulator under the Electricity Act. 20
`45E Review or appeal of decisions 21
`To remove any doubt, it is declared that a decision by the 22
Minister under this part is not a decision that may be the 23
subject of a review, stay or appeal under the Electricity Act, 24
chapter 10. 25
`Division 2 Special approvals 26
`45F Giving of special approval 27
`(1) The Minister may give a special approval to an energy entity. 28
s 25 19 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`(2) The Minister may impose conditions on the special approval 1
the Minister considers appropriate. 2
`(3) The special approval may state the term of the special 3
approval. 4
`(4) As soon as practicable after giving the special approval, the 5
Minister must notify the regulator. 6
`(5) The Electricity Act, chapter 9, part 5, division 1 does not 7
apply to the giving of a special approval by the Minister under 8
this section. 9
`(6) However, the Electricity Act applies to a special approval 10
given under this section as if the special approval had been 11
given by the regulator under the Electricity Act, chapter 9, 12
part 5, division 1. 13
`45G Amendment, cancellation or transfer of special 14
approval 15
`(1) This section applies to a special approval held by an energy 16
entity. 17
`(2) The Minister may, by giving a written notice to the energy 18
entity, take any of the following actions under this section-- 19
(a) amend the special approval or the conditions stated in 20
the special approval; 21
(b) cancel the special approval; 22
(c) transfer the special approval to another energy entity. 23
`(3) As soon as practicable after taking the action, the Minister 24
must notify the regulator. 25
`(4) The Electricity Act, chapter 5, part 4 and chapter 9, part 5, 26
divisions 2 and 3 do not apply to the taking of the action by 27
the Minister. 28
`45H Surrender of special approval 29
`(1) An energy entity that holds a special approval may surrender 30
it by giving written notice to the Minister and, for that 31
s 25 20 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
purpose, the Electricity Act, section 213 applies as if a 1
reference to the regulator were a reference to the Minister. 2
`(2) As soon as practicable after a special approval is surrendered 3
under subsection (1), the Minister must notify the regulator. 4
`Division 3 Accreditations 5
`45I Transfer of accreditation 6
`(1) This section applies to an accreditation held by an energy 7
entity. 8
`(2) The Minister may, by giving written notice to the regulator, 9
transfer the accreditation to another energy entity. 10
`(3) The Electricity Act, chapter 5A, part 2, division 4, subdivision 11
1 does not apply to a transfer under this section. 12
`(4) However, the transfer has effect as if it had been done under 13
the Electricity Act, chapter 5A, part 2, division 4, subdivision 14
1. 15
`Division 4 Scheme participants 16
`45J Registration as scheme participant 17
`(1) The Minister may give a written notice to the regulator asking 18
the regulator to register an energy entity as a scheme 19
participant. 20
`(2) On receiving the notice, the regulator must, by complying 21
with the Electricity Act, section 135JH, register the energy 22
entity as a scheme participant in the scheme participant 23
register. 24
`(3) The Electricity Act, sections 135I and 135IA do not apply to 25
registration under this section. 26
`(4) However, the registration has effect as if it had been effected 27
under the Electricity Act, chapter 5A, part 6. 28
s 25 21 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`Division 5 Liable load exemptions 1
`45K Application of Electricity Act 2
`The Electricity Act applies to a liable load exemption granted 3
under this division as if the exemption had been granted under 4
the Electricity Act by the regulator. 5
`45L Grant of renewable energy exemption 6
`(1) The Minister may grant a renewable energy exemption to an 7
energy entity. 8
`(2) The Electricity Act, sections 135GS to 135GU and 135GV(4) 9
do not apply to the granting of the exemption. 10
`(3) The Electricity Act, sections 135GV(1) to (3) and 135GW 11
apply to the granting of the exemption as if-- 12
(a) a reference to the regulator were a reference to the 13
Minister; and 14
(b) a reference to the applicant were a reference to the 15
energy entity. 16
`(4) As soon as practicable after granting the exemption, the 17
Minister must notify the regulator. 18
`(5) In this section-- 19
renewable energy exemption means a liable load exemption 20
under the Electricity Act, chapter 5A, part 5, division 6, 21
subdivision 3. 22
`45M Grant of power station auxiliary load exemption 23
`(1) The Minister may grant a power station auxiliary load 24
exemption to an energy entity. 25
`(2) The Electricity Act, sections 135H to 135HB and 135HC(3) 26
do not apply to the granting of the exemption. 27
`(3) The Electricity Act, section 135HC(1) and (2) apply to the 28
granting of the exemption as if-- 29
s 25 22 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(a) a reference to the regulator were a reference to the 1
Minister; and 2
(b) a reference to the applicant were a reference to the 3
energy entity. 4
`(4) As soon as practicable after granting the exemption, the 5
Minister must notify the regulator. 6
`(5) In this section-- 7
power station auxiliary load exemption means a liable load 8
exemption under the Electricity Act, chapter 5A, part 5, 9
division 6, subdivision 4. 10
`45N Amendment of liable load exemption 11
`(1) The Minister may amend a liable load exemption in force for 12
an energy entity by giving the energy entity an amended 13
certificate of exemption that reflects the amendment. 14
`(2) As soon as practicable after making the amendment, the 15
Minister must give copies of the amended certificate to the 16
regulator and any interested person. 17
`(3) The Electricity Act, chapter 5A, part 5, division 6, subdivision 18
6 does not apply to the making of the amendment by the 19
Minister. 20
`(4) However, the amendment has effect as if it had been made by 21
the regulator under the Electricity Act, chapter 5A, part 5, 22
division 6, subdivision 6. 23
`Part 5B Environmental authorities 24
`45O Application of pt 5B 25
`This part applies only to the 2007 project. 26
Note-- 27
Under section 52, the Minister may not perform a function under this 28
part on or after 1 July 2008. 29
s 25 23 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`45P Definitions for pt 5B 1
`In this part-- 2
administering authority see the Environmental Act, schedule 3
3. 4
Environmental Act means the Environmental Protection Act 5
1994. 6
environmental authority (petroleum activities) see the 7
Environmental Act, section 74(2). 8
`45Q Transfer of environmental authority or application 9
`(1) This section applies to-- 10
(a) an environmental authority (petroleum activities) held 11
by an energy entity; or 12
(b) an application made by an energy entity for an 13
environmental authority (petroleum activities). 14
`(2) For the purpose of the project, the Minister may, by giving 15
written notice to the administering authority, transfer the 16
authority or application to another energy entity. 17
`(3) Subject to subsection (5), the Environmental Act, chapter 4A, 18
part 4 does not apply to a transfer under this section. 19
`(4) However, the transfer has effect as if it had been done under 20
the Environmental Act, chapter 4A, part 4. 21
`(5) The Environmental Act, section 136 applies to the 22
administering authority as if a reference in that section to 23
deciding to approve a transfer were a reference to receiving a 24
notice from the Minister under this section. 25
`Part 5C Petroleum authorities 26
`45R Application of pt 5C 27
`This part applies only to the 2007 project. 28
s 25 24 s 25
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
Note-- 1
Under section 52, the Minister may not perform a function under this 2
part on or after 1 July 2008. 3
`45S Definitions for pt 5C 4
`In this part-- 5
Petroleum Act means the Petroleum and Gas (Production and 6
Safety) Act 2004. 7
petroleum Minister means the Minister administering the 8
Petroleum Act. 9
pipeline licence see the Petroleum Act, section 18(1)(f). 10
`45T Transfer of pipeline licence 11
`(1) This section applies to a pipeline licence held by an energy 12
entity. 13
`(2) For the purpose of the project, the Minister may, by giving 14
written notice to the petroleum Minister, transfer the licence 15
to another energy entity. 16
`(3) The Petroleum Act, chapter 5, part 10 does not apply to a 17
transfer under this section. 18
`(4) However, the transfer has effect as if it were a permitted 19
dealing carried out under the Petroleum Act, chapter 5, part 20
10. 21
`45U Transfer of application for pipeline licence 22
`(1) This section applies to an application for a pipeline licence 23
made by an energy entity under the Petroleum Act. 24
`(2) For the purpose of the project, the Minister may, by giving 25
written notice to the petroleum Minister, transfer the 26
application to another energy entity. 27
`(3) The Petroleum Act, section 844(1) does not apply to a transfer 28
under this section. 29
s 26 25 s 27
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`(4) However, the transfer has effect as if it had been done by 1
amending the application under the Petroleum Act, section 2
844.'. 3
Clause 26 Amendment of s 52 (Time within which Minister may act) 4
(1) Section 52, `part 3, 4 or 5'-- 5
omit, insert-- 6
`part 3 for the 2006 project, or under part 4 or 5,'. 7
(2) Section 52-- 8
insert-- 9
`(2) Subject to subsection (3), the Minister may not perform a 10
function under part 3 for the 2007 project on or after 1 July 11
2008. 12
`(3) The Minister may perform a function under part 3 on or after 13
1 July 2008 to the extent the Minister considers necessary or 14
convenient for a purpose relating to the winding up of QPTC, 15
including-- 16
(a) providing for the State to be the successor in law of 17
QPTC; and 18
(b) transferring assets or liabilities of QPTC to the State; 19
and 20
(c) making provision for legal proceedings that are being, or 21
may be, taken by or against QPTC to be continued or 22
taken by or against the State. 23
`(4) The Minister may not perform a function under part 5A, 5B or 24
5C on or after 1 July 2008.'. 25
Clause 27 Amendment of sch (Dictionary) 26
(1) Schedule-- 27
insert-- 28
`2006 project see section 6. 29
2006 project energy entity see section 5. 30
s 28 26 s 28
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
2007 project see section 6A. 1
2007 project energy entity see section 5A. 2
administering authority, for part 5B, see section 45P. 3
Environmental Act, for part 5B, see section 45P. 4
environmental authority (petroleum activities), for part 5B, 5
see section 45P. 6
Petroleum Act, for part 5C, see section 45S. 7
petroleum Minister, for part 5C, see section 45S. 8
pipeline licence, for part 5C, see section 45S. 9
QPTC see section 5A(1)(a). 10
Stanwell see section 5A(1)(b). 11
Tarong see section 5A(1)(c).'. 12
(2) Schedule, definition Electricity Act, `section 32'-- 13
omit, insert-- 14
`sections 32 and 45B'. 15
(3) Schedule, definition energy entity, `section 5'-- 16
omit, insert-- 17
`section 4A'. 18
(4) Schedule, definition project, `section 6'-- 19
omit, insert-- 20
`section 5B'. 21
Part 4 Amendment of Fuel Subsidy 22
Act 1997 23
Clause 28 Act amended in pt 4 24
This part amends the Fuel Subsidy Act 1997. 25
s 29 27 s 32
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
Clause 29 Amendment of s 142 (Service of documents on 1
commissioner) 2
(1) Section 142(2)(c)-- 3
renumber as section 142(2)(d). 4
(2) Section 142(2)-- 5
insert-- 6
`(c) giving it to a person mentioned in paragraph (a) under 7
the Electronic Transactions (Queensland) Act 2001; or'. 8
Part 5 Amendment of Gaming 9
Machine Act 1991 10
Clause 30 Act amended in pt 5 11
This part amends the Gaming Machine Act 1991. 12
Clause 31 Amendment of s 29 (Appeals to Minister) 13
Section 29(9)-- 14
insert-- 15
`(bb) under section 59(2)(a)(iii), fixing the number of 16
operating authorities to be transferred to premises if that 17
number is less than the number sought in the application 18
relating to the premises; or'. 19
Clause 32 Amendment of s 55A (Applications of significant 20
community impact) 21
Section 55A(1)(a), after `licence'-- 22
insert-- 23
`including an application to grant a gaming machine licence in 24
place of a licence to be surrendered under section 95'. 25
s 33 28 s 33
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
Clause 33 Insertion of new s 56A 1
After section 56-- 2
insert-- 3
`56A Application for gaming machine licence for new 4
premises 5
`(1) Subsection (2) applies if-- 6
(a) an applicant, under section 56, for a gaming machine 7
licence (a new licence) is the holder of a gaming 8
machine licence for category 1 licensed premises (an old 9
licence); and 10
(b) because of exceptional circumstances-- 11
(i) the applicant intends to give the chief executive 12
notification under section 95 to surrender the old 13
licence; and 14
(ii) the application is for a new licence, in place of the 15
old licence, for category 1 licensed premises (new 16
premises); and 17
(iii) the applicant wishes to have some or all of the 18
applicant's operating authorities for the premises to 19
which the old licence relates (the old premises) 20
transferred to the new premises. 21
`(2) The application-- 22
(a) must be accompanied by notification under section 95 to 23
surrender the old licence; and 24
(b) must relate only to new premises situated-- 25
(i) in the same authority region as the old premises; 26
and 27
(ii) within the local community area for the old 28
premises; and 29
(c) must not relate to more than the number of gaming 30
machines fixed for the old licence; and 31
(d) must not relate to hours of gaming that extend outside 32
the hours fixed for the old licence; and 33
s 34 29 s 34
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(e) must state the number of operating authorities the 1
applicant wishes to have transferred to the new 2
premises; and 3
(f) must include information about the applicant's 4
exceptional circumstances. 5
Examples of exceptional circumstances-- 6
1 The applicant may have received, under the Acquisition of 7
Land Act 1967, a notice of intention to resume relating to 8
the land on which the old premises are situated or the land 9
may be being acquired under another Act. 10
2 The old premises are situated in a shopping centre that is to 11
be redeveloped. 12
`(3) In this section-- 13
local community area has the meaning given by the guideline 14
named `Guidelines--Community Impact Statement' issued 15
by the commission under section 17 of the Act. 16
local community area, for the old premises, means the area 17
that would, under a community impact statement prepared 18
under section 55B, be the local community area for the old 19
premises if an application were being made in relation to the 20
old premises.'. 21
Clause 34 Amendment of s 57 (Recommendation by chief executive 22
about application for gaming machine licence) 23
(1) Section 57(3)-- 24
insert-- 25
`(g) for an application mentioned in section 56A--whether 26
the chief executive is satisfied there are exceptional 27
circumstances for transferring the operating authorities 28
mentioned in section 56A(1)(b)(iii) to the premises to 29
which the application relates.'. 30
(2) Section 57(10)-- 31
insert-- 32
`(c) for an application mentioned in section 56A-- 33
s 35 30 s 35
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(i) whether the chief executive recommends the 1
transfer of any of the applicant's operating 2
authorities mentioned in the application; and 3
(ii) if the chief executive recommends the transfer, the 4
number of the applicant's operating authorities the 5
chief executive considers appropriate to be 6
transferred.'. 7
(3) Section 57, after subsection (10)-- 8
insert-- 9
`(10AA) The chief executive must not recommend the transfer, under 10
subsection (10)(c)(ii), of a number of operating authorities 11
that is more than the number of gaming machines the chief 12
executive considers appropriate for the premises to which the 13
application relates.'. 14
Clause 35 Amendment of s 59 (Number of gaming machines and 15
hours of gaming to be fixed on grant of gaming machine 16
licence) 17
(1) Section 59, heading-- 18
omit, insert-- 19
`59 Particulars to be fixed on grant of gaming machine 20
licence'. 21
(2) Section 59(2)(a)(ii)-- 22
omit, insert-- 23
`(ii) fix the hours of gaming for the premises; and 24
(iii) for an application mentioned in section 56A--fix 25
the number of operating authorities to be 26
transferred to the premises; or'. 27
(3) Section 59-- 28
insert-- 29
`(5) For an application mentioned in section 56A-- 30
(a) if the number of operating authorities fixed for the 31
premises is the number sought in the application--the 32
s 36 31 s 36
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
chief executive must immediately give the applicant 1
written notice of the decision; or 2
(b) if the number of operating authorities fixed for the 3
premises is not the number sought in the 4
application--the chief executive must immediately give 5
the applicant an information notice for the decision.'. 6
Clause 36 Amendment of s 80A (When gaming machine licence 7
lapses and number of approved gaming machines 8
changes) 9
(1) Section 80A(3) and (4)-- 10
omit. 11
(2) Section 80A(4A), words before paragraph (a)(ii)-- 12
omit, insert-- 13
`(3) The commission may fix a date that is the relevant date for 14
particular licensed premises if-- 15
(a) the licensee-- 16
(i) applies in writing to the commission, for deferment 17
of the relevant date, before the day that is 2 years 18
after the day the licence was granted by the 19
commission; and'. 20
(3) Section 80A(4B), `(4A)'-- 21
omit, insert-- 22
`(3)'. 23
(4) Section 80A(4B)-- 24
renumber as section 80A(4). 25
(5) Section 80A(6), definition relevant date-- 26
omit, insert-- 27
`relevant date, for a gaming machine licence, means-- 28
(a) the date that is 2 years after the day the licence was 29
granted; or 30
s 37 32 s 37
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
(b) for premises for which the commission has fixed a date 1
under subsection (3)--the date fixed by the commission 2
or an earlier date on which the deferment ceases to 3
operate under subsection (5).'. 4
Clause 37 Amendment of s 85AA (When approval lapses and 5
number of additional gaming machines changes) 6
(1) Section 85AA(4)(a)(i), `6 months'-- 7
omit, insert-- 8
`1 year'. 9
(2) Section 85AA(4)(a)(ii)-- 10
renumber as section 85AA(4)(a)(iii). 11
(3) Section 85AA(4)(a)-- 12
insert-- 13
`(ii) includes in the application information about the 14
licensee's exceptional circumstances for seeking a 15
deferment under this subsection; and'. 16
(4) Section 85AA(4)(b) and example-- 17
omit, insert-- 18
`(b) the commission is, after considering the application and 19
any information or materials given or requested under 20
paragraph (a)(ii) or (iii), satisfied there are exceptional 21
circumstances for the deferment. 22
Examples of exceptional circumstances-- 23
1 The commission might consider that the fact the licensee's 24
gaming machine licence is for premises that are a part of a 25
complex development or redevelopment is an exceptional 26
circumstance for deferment of the relevant date. 27
2 The commission might consider that the cumulative effect 28
of things like complex approval processes, abnormal 29
weather patterns or unusual shortages of materials or skilled 30
labour is an exceptional circumstance for deferment of the 31
relevant date.'. 32
(5) Section 85AA(5), `1 year'-- 33
omit, insert-- 34
s 38 33 s 38
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`2 years'. 1
(6) Section 85AA(7), definition relevant date, paragraph (a), `6 2
months'-- 3
omit, insert-- 4
`1 year'. 5
Clause 38 Insertion of new s 95A 6
After section 95-- 7
insert-- 8
`95A Surrender of gaming machine licence being replaced 9
`(1) This section applies if the commission has decided-- 10
(a) to grant an application mentioned in section 56A for a 11
new gaming machine licence (a new licence) for other 12
premises (the new premises) in place of a licence being 13
surrendered under section 95 (an old licence); and 14
(b) to transfer some or all of the operating authorities for the 15
premises to which the old licence relates to the new 16
premises. 17
`(2) Section 95(2A) to (11) applies in the following way if all of 18
the operating authorities are being transferred to the new 19
premises-- 20
(a) subsections (2A) to (2C) do not apply to the operating 21
authorities; 22
(b) subsections (3) and (4) apply in relation to the 23
surrender; 24
(c) subsections (5) to (9) do not apply to the gaming 25
machines that may, under the new licence, be installed 26
on the new premises but do apply to any gaming 27
machines that may not be installed on the new premises 28
under that licence; 29
(d) despite subsections (10) and (11), the surrender has 30
effect when the new licence is issued by the chief 31
executive under section 68. 32
s 39 34 s 39
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`(3) Section 95(2A) to (11) applies in the following way if only 1
some of the operating authorities are being transferred to the 2
new premises-- 3
(a) subsections (2A) to (2C) apply only to the operating 4
authorities not being transferred; 5
(b) subsections (3) and (4) apply in relation to the 6
surrender; 7
(c) subsections (5) to (9) apply only to the gaming 8
machines not being installed on the new premises; 9
(d) despite subsections (10) and (11), the surrender has 10
effect when the new licence is issued by the chief 11
executive under section 68.'. 12
Clause 39 Insertion of new pt 12, div 12 13
Part 12-- 14
insert-- 15
`Division 12 Provisions for Revenue and Other 16
Legislation Amendment Act (No. 2) 17
2007 18
`444 When gaming machine licence lapses--s 80A 19
`(1) Subsection (2) applies if, immediately before the 20
commencement of this section, a relevant date applied under 21
section 80A in relation to a gaming machine licence. 22
`(2) Section 80A as in force immediately before the 23
commencement continues to apply in relation to the gaming 24
machine licence. 25
`445 When approval lapses--s 85AA 26
`(1) Subsection (2) applies if, immediately before the 27
commencement of this section, a relevant date applied under 28
section 85AA in relation to an approval. 29
s 40 35 s 42
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
`(2) Section 85AA as in force immediately before the 1
commencement continues to apply in relation to the 2
approval.'. 3
Part 6 Amendment of Taxation 4
Administration Act 2001 5
Clause 40 Act amended in pt 6 6
This part amends the Taxation Administration Act 2001. 7
Clause 41 Amendment of s 143 (Ways of giving document to 8
commissioner) 9
(1) Section 143(c)-- 10
renumber as section 143(d). 11
(2) Section 143-- 12
insert-- 13
`(c) it is given to the commissioner under the Electronic 14
Transactions (Queensland) Act 2001; or'. 15
Clause 42 Amendment of s 144 (When document given to 16
commissioner) 17
Section 144(1)(c)-- 18
omit, insert-- 19
`(c) if it is given to the commissioner under the Electronic 20
Transactions (Queensland) Act 2001--at the time of 21
receipt determined under that Act; or 22
(d) if it is given to the commissioner in the way mentioned 23
in section 143(d)--at the time prescribed under a 24
regulation. 25
s 42 36 s 42
Revenue and Other Legislation Amendment Bill
(No. 2) 2007
Note-- 1
For the time of giving a document by post, see the Acts Interpretation 2
Act 1954, section 39A(1)(b).'. 3
© State of Queensland 2007
[Index] [Search] [Download] [Related Items] [Help]