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REVENUE AND OTHER LEGISLATION AMENDMENT BILL (NO. 2) 2008

          Queensland



Revenue and Other
Legislation Amendment Bill
(No. 2) 2008

 


 

 

Queensland Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents Page Part 1 Preliminary 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Part 2 Amendment of Duties Act 2001 Division 1 Preliminary 3 Act amended in pt 2 and schedule . . . . . . . . . . . . . . . . . . . . . . . . 13 Division 2 Amendments taken to have commenced on 26 July 2002 4 Insertion of new ch 2, pt 9, div 4. . . . . . . . . . . . . . . . . . . . . . . . . . 13 Division 4 Miscellaneous 95A Occupation date--particular arrangements for retirement village . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 5 Amendment of s 153 (Reassessment--noncompliance with occupancy requirements after occupation date for residence). . . 14 6 Amendment of s 154 (Reassessment--other noncompliance with occupancy requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 7 Amendment of s 155 (When transferees must give notice for reassessment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 8 Amendment of s 291 (Reassessment--concession under pt 6) . 15 9 Insertion of new ch 17, pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Part 11 Savings and transitional provisions for Revenue and Other Legislation Amendment Act (No. 2) 2008 608 Meaning of commencement day . . . . . . . . . . . . . . . . 15 609 Limitation period--particular retirement village arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 10 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 16

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents Division 3 Amendment taken to have commenced on 1 January 2007 11 Amendment of s 93A (Concession--mixed and multiple claims for individuals--vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Division 4 Amendments taken to have commenced on 10 September 2007 12 Amendment of s 76 (Who is a qualified holder and a large qualified holder) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 13 Insertion of new ss 76A-76D . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 76A Approval of class of foreign unit holders as qualified holders ................................. 18 76B Approval of particular foreign unit holder as qualified holder .................................. 18 76C Approval holders must notify commissioner of material changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 76D Cancellation or variation of approvals . . . . . . . . . . . . 20 Division 5 Amendment taken to have commenced on 18 June 2007 14 Amendment of s 14 (What is the unencumbered value of property) ...................................... 21 Division 6 Amendment taken to have commenced on 29 August 2007 15 Amendment of s 390 (Exemption--particular persons and entities) ....................................... 21 Division 7 Amendments taken to have commenced on 1 September 2008 16 Amendment of s 92 (Concession--first home). . . . . . . . . . . . . . . 21 17 Insertion of new s 610 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 610 Application of amendment about concession for transfer duty--first home . . . . . . . . . . . . . . . . . . . . . . 22 Division 8 Amendments commencing on assent 18 Amendment of s 10 (What is dutiable property) . . . . . . . . . . . . . . 22 19 Amendment of s 41 (What is a partnership acquisition). . . . . . . . 22 20 Amendment of s 53 (Creating trust of dutiable property) . . . . . . . 22 21 Amendment of s 69 (What is a listed unit trust) . . . . . . . . . . . . . . 23 22 Amendment of s 83 (Person's indirect trust interest is proportionate to land holding trust's dutiable property) . . . . . . . . 23 23 Amendment of s 118 (Exemption--trust acquisition or surrender in family trust). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Amendment of s 225 (Exemption--relevant acquisition in family trust) ....................................... 23 25 Insertion of new s 379A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 379A Who is a relative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Page 2

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 26 Amendment of s 385 (Exemption--registration of previously registered vehicle) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 27 Amendment of s 386 (Exemption--registration of interstate registered vehicle) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 28 Amendment of s 390 (Exemption--particular persons and entities) ........................................ 25 29 Insertion of new s 393A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 393A Reassessment--noncomplying use by vehicle dealer .............................. 25 30 Amendment of s 407 (Group property for intra-group transfer of property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 31 Amendment of s 412 (Reassessment--exemption for intra-group transfers of property, trustees and land rich duty) . . . 27 32 Amendment of s 433 (Application of ch 11) . . . . . . . . . . . . . . . . . 27 33 Amendment of s 459 (Restrictions on registration) . . . . . . . . . . . 28 34 Insertion of new s 463A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 463A Notice of ceasing to be entitled to registration . . . . . . 28 35 Insertion of new s 471EA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 471EA Liability not discharged until commissioner receives payment ................................ 28 36 Insertion of new s 498A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 498A Suspension of quotation of securities as part of an avoidance arrangement . . . . . . . . . . . . . . . . . . . . . . . 29 37 Insertion of new s 611 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 611 Reassessment of vehicle registration duty under s 393A ............................... 29 612 Non-application of s 471EA to liabilities arising before commencement day . . . . . . . . . . . . . . . . . . . . 29 38 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 30 Division 9 Amendments commencing on 1 January 2009 39 Amendment of s 153 (Reassessment--disposal after occupation date for residence) . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 40 Amendment of s 154 (Reassessment--noncompliance with occupancy requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 41 Amendment of s 291 (Reassessment--concession under pt 6) . 31 42 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 31 Part 3 Amendment of Electricity Act 1994 43 Act amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 44 Insertion of new s 91AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Page 3

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 91AA Provision for compliance with decisions about notified prices .......................... 32 Part 4 Amendment of First Home Owner Grant Act 2000 45 Act amended in pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 46 Amendment of s 5 (Meaning of eligible transaction) . . . . . . . . . . 33 47 Insertion of new s 8A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 8A Meaning of unencumbered value . . . . . . . . . . . . . . . . 34 48 Insertion of new s 22A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 22A Repayment of grant after completion of particular transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 49 Replacement of pt 3, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Division 5 Special eligible transactions 25A Meaning of new home for div 5 . . . . . . . . . . . . . . . . . 35 25B Meaning of special eligible transaction for div 5 . . . . . 36 25C Amount of grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 50 Amendment of s 32 (Powers on investigation) . . . . . . . . . . . . . . . 38 51 Insertion of new s 51A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 51A Court may order repayment etc.. . . . . . . . . . . . . . . . . 39 52 Amendment of s 68 (Offence to disclose confidential information) ................................... 39 53 Insertion of new s 69B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 69B Valuation or evidence of value of property . . . . . . . . . 40 54 Insertion of new pt 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Part 8 Transitional provisions for Revenue and Other Legislation Amendment Act (No. 2) 2008 73 Continuing operation of Act for particular eligible transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 74 Transitional provision for particular approved form . . . 42 55 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 43 Part 5 Amendment of Fuel Subsidy Act 1997 56 Act amended in pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 57 Amendment of s 141 (Confidentiality of information) . . . . . . . . . . 43 58 Insertion of new s 141A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 141A Refusal to disclose particular information. . . . . . . . . . 44 Part 6 Amendment of Government Owned Corporations Act 1993 59 Act amended in pt 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 60 Replacement of s 146 (Appointment of senior executives) . . . . . 45 Page 4

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 146 Appointment of senior executives. . . . . . . . . . . . . . . . 45 Part 7 Amendment of Integrated Planning Act 1997 61 Act amended in pt 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 62 Insertion of new ch 6, pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Part 9 Transitional provision for amendments under Revenue and Other Legislation Amendment Act (No. 2) 2008 6.9.1 Provision for particular development applications . . . 45 63 Amendment of sch 8 (Assessable development and self-assessable development) . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Part 8 Amendment of Land Tax Act 1915 Division 1 Preliminary 64 Act amended in pt 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Division 2 Amendment about secrecy 65 Amendment of s 4A (Secrecy) . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Division 3 Other amendments 66 Amendment of s 3 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 48 67 Amendment of s 3E (When land is a principal place of residence) .................................... 48 68 Insertion of new s 3EAA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 3EAA Land not continuously used for residential purposes . 48 69 Amendment of s 13 (Land exempted from tax) . . . . . . . . . . . . . . 50 70 Amendment of s 26C (Liability of owner who subdivides certain land) ...................................... 50 71 Insertion of new s 62A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 62A Application of further amendments . . . . . . . . . . . . . . 51 Part 9 Amendment of Liquor Act 1992 72 Act amended in pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 73 Amendment of s 140 (Closure of unsafe or unhealthy premises) 51 74 Amendment of s 142AE (Application of div 6) . . . . . . . . . . . . . . . 52 75 Insertion of new s 153A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 153A Sale, supply or consumption of liquor in car park. . . . 52 76 Omission of s 215A (Refund of fees--general) . . . . . . . . . . . . . . 52 Part 10 Amendment of Liquor and Other Acts Amendment Act 2008 77 Act amended in pt 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 78 Amendment of s 13 (Replacement of pt 4 (Licences and permits)) ...................................... 53 Page 5

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 79 Amendment of s 14 (Amendment of s 105 (Requirements for applications)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 80 Amendment of s 23 (Insertion of new pt 5, div 4A) . . . . . . . . . . . 53 81 Omission of s 37 (Amendment of s 215A (Refund of fees--general)) .................................. 54 82 Amendment of sch 1 (Consequential and other amendments of Acts) ............................................ 54 Part 11 Amendment of Pay-roll Tax Act 1971 83 Act amended in pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 84 Amendment of s 9 (Wages liable to pay-roll tax) . . . . . . . . . . . . . 55 85 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 55 Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004 86 Act amended in pt 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 87 Insertion of new ch 6, pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Part 5 Disclosure and confidentiality 617A When Minister may disclose. . . . . . . . . . . . . . . . . . . . 56 617B Confidentiality. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 617C Refusal of disclosure of particular information . . . . . . 58 Part 13 Amendment of Racing Act 2002 88 Act amended in pt 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 89 Amendment of s 34 (Powers of control body for its code of racing) ....................................... 59 90 Insertion of new ch 3, pt 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 Part 6 Use of Queensland race information 113A Definitions for pt 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 113B Meaning of betting exchange . . . . . . . . . . . . . . . . . . . 60 113C Use of Queensland race information . . . . . . . . . . . . . 61 113D Application for race information authority . . . . . . . . . . 61 113E Decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 113F Cancellation of race information authority . . . . . . . . . 63 113G Authorisations for competition legislation . . . . . . . . . . 63 91 Amendment of s 143 (Way control body may take or deal with a thing for analysis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 92 Insertion of new s 352A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 352A Integrity of analysis of thing . . . . . . . . . . . . . . . . . . . . 64 Part 14 Amendment of South Bank Corporation Act 1989 93 Act amended in pt 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Page 6

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 94 Insertion of new pt 11, div 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Division 4 Transitional provision for Revenue and Other Legislation Amendment Act (No. 2) 2008 129 Amendment of by-law. . . . . . . . . . . . . . . . . . . . . . . . . 66 Part 15 Amendment of South Bank Corporation By-law 2004 95 By-law amended in pt 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 96 Replacement of s 6 (Site notices--controlling drinking, entry to a place and other activities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 6 Site notice--controlling entry to a place and activities etc. ............................ 66 Part 16 Amendment of South East Queensland Water (Restructuring) Act 2007 97 Act amended in pt 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 98 Amendment of s 26 (Disclosure of interests) . . . . . . . . . . . . . . . . 67 99 Replacement of s 33 (Appointment of senior executives) . . . . . . 68 33 Appointment of senior executives. . . . . . . . . . . . . . . . 68 100 Amendment of s 65 (Water entities) . . . . . . . . . . . . . . . . . . . . . . . 68 Part 17 Amendment of State Development and Public Works Organisation Act 1971 101 Act amended in pt 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 102 Amendment of s 2 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 68 103 Insertion of new pt 4, div 1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Division 1A Coordinator-General's costs of environmental coordination process 25A Fees for pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 25B Recovering the cost of advice or services for environmental coordination . . . . . . . . . . . . . . . . . . . . 69 104 Insertion of pt 4, div 2, sdiv 1 hdg . . . . . . . . . . . . . . . . . . . . . . . . 70 105 Insertion of new pt 4, div 2, sdiv 2, pt 4, div 2, sdiv 3 hdg and s 27AD ....................................... 70 Subdivision 2 Applying for and obtaining significant project declaration 27AA Who may apply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 27AB Requirements for application . . . . . . . . . . . . . . . . . . . 70 27AC Deciding application . . . . . . . . . . . . . . . . . . . . . . . . . . 71 Subdivision 3 Miscellaneous provisions 27AD Application of Judicial Review Act 1991 . . . . . . . . . . . 71 106 Replacement of ss 35C and 35D . . . . . . . . . . . . . . . . . . . . . . . . . 71 Page 7

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 35C Application for evaluation of environmental effects of proposed change . . . . . . . . . . . . . . . . . . . . . . . . . . 71 107 Amendment of s 35E (Requirements for notice) . . . . . . . . . . . . . 71 108 Amendment of s 35F (Coordinator-General may seek comments or information). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 109 Amendment of s 35G (Public notice) . . . . . . . . . . . . . . . . . . . . . . 72 110 Amendment of s 35I (Coordinator-General's change report) . . . . 73 111 Amendment of s 111 (Delegation of authority of Coordinator-General) ............................ 73 112 Insertion of new pt 7A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 Part 7A Enforcement and general offences Division 1 Enforcement notices Subdivision 1 Giving enforcement notice 157A What is an enforceable condition . . . . . . . . . . . . . . . . 74 157B Power to give enforcement notice . . . . . . . . . . . . . . . 75 157C Requirements for enforcement notice . . . . . . . . . . . . 76 Subdivision 2 Appeals 157D Right of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 157E Stay only by application . . . . . . . . . . . . . . . . . . . . . . . 77 Subdivision 3 Effects of enforcement notice 157F Offence to contravene enforcement notice. . . . . . . . . 78 157G Notice of disposal by recipient of any current enforcement notice . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 157H Additional consequence of not giving notice of disposal ............................. 78 Division 2 Enforcement orders 157I Starting proceeding for enforcement order. . . . . . . . . 79 157J Making interim enforcement order . . . . . . . . . . . . . . . 79 157K Making enforcement order . . . . . . . . . . . . . . . . . . . . . 80 157L Effect of enforcement order . . . . . . . . . . . . . . . . . . . . 80 157M Powers about enforcement orders . . . . . . . . . . . . . . . 81 157N Offence to contravene enforcement order . . . . . . . . . 82 Division 3 General offences 157O Giving Coordinator-General a false or misleading document ............................ 82 157P Executive officer must ensure corporation does not commit particular offences . . . . . . . . . . . . . . . . . . . . . 82 Division 4 Proceedings for offences Page 8

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 157Q Types of offence under Act . . . . . . . . . . . . . . . . . . . . . 83 157R Who may bring summary proceeding. . . . . . . . . . . . . 84 113 Omission of s 170 (Mode of prosecution). . . . . . . . . . . . . . . . . . . 84 114 Insertion of new pt 9, div 3 and sch 1. . . . . . . . . . . . . . . . . . . . . . 84 Division 3 Transitional provisions for amendments under Revenue and Other Legislation Amendment Act (No. 2) 2008 179 Meaning of commencement for div 3 . . . . . . . . . . . . . 84 180 Existing evaluation requests under pt 4, div 3A . . . . . 84 181 Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 182 Enforcement notices and orders. . . . . . . . . . . . . . . . . 85 Schedule 1 Fees for part 4 Part 1 General provisions 1 Operation of sch 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 2 When the fees are payable. . . . . . . . . . . . . . . . . . . . . 86 3 Amount of the fees . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 4 Access to adjusted amounts . . . . . . . . . . . . . . . . . . . 87 Part 2 Table of fees 115 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 89 Part 18 Amendment of Statutory Authorities (Superannuation Arrangements) Act 1994 116 Act amended in pt 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 117 Amendment of s 4 (Superannuation arrangements) . . . . . . . . . . 89 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 118 Act amended in pt 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 119 Amendment of s 6A (Board may ask Minister to revoke trustee's appointment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 120 Omission of s 27 (Exemption from taxation). . . . . . . . . . . . . . . . . 90 121 Amendment of s 28 (Contributions by units) . . . . . . . . . . . . . . . . 90 122 Amendment of s 29 (Appropriation of contribution) . . . . . . . . . . . 90 123 Omission of s 32J (Liability for tax). . . . . . . . . . . . . . . . . . . . . . . . 91 124 Amendment of s 32K (Deed making power for transferring members) ........................................ 91 125 Insertion of new pt 5B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Part 5B Closure of standard defined benefit category 32M Definitions for pt 5B . . . . . . . . . . . . . . . . . . . . . . . . . . 92 32N Closure of standard defined benefit category. . . . . . . 92 Page 9

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Contents 32O Approval to join after commencement day in particular circumstances . . . . . . . . . . . . . . . . . . . . . . 93 32P Membership taken to continue in particular circumstances ............................ 94 Part 20 Amendment of Taxation Administration Act 2001 126 Act amended in pt 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 127 Amendment of s 111 (Disclosure of confidential information) . . . 95 128 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 95 Schedule Minor amendments of the Duties Act 2001 . . . . . . . . . . . . . . . 96 Page 10

 


 

2008 A Bill for An Act to amend the Duties Act 2001, Electricity Act 1994, First Home Owner Grant Act 2000, Fuel Subsidy Act 1997, Government Owned Corporations Act 1993, Integrated Planning Act 1997, Land Tax Act 1915, Liquor Act 1992, Liquor and Other Acts Amendment Act 2008, Payroll Tax Act 1971, Petroleum and Gas (Production and Safety) Act 2004, Racing Act 2002, South Bank Corporation Act 1989, South Bank Corporation By-law 2004, South East Queensland Water (Restructuring) Act 2007, State Development and Public Works Organisation Act 1971, Statutory Authorities (Superannuation Arrangements) Act 1994, Superannuation (State Public Sector) Act 1990 and Taxation Administration Act 2001 for particular purposes

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 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 (No. 2) 2008. 5 Clause 2 Commencement 6 (1) Part 2, division 2 is taken to have commenced on 26 July 7 2002. 8 (2) Part 2, division 3 is taken to have commenced on 1 January 9 2007. 10 (3) Part 2, division 4 is taken to have commenced on 10 11 September 2007. 12 (4) Part 2, division 5 is taken to have commenced on 18 June 13 2007. 14 (5) Part 2, division 6 is taken to have commenced on 29 August 15 2007. 16 (6) Part 2, division 7 is taken to have commenced on 1 September 17 2008. 18 (7) Part 2, division 9 commences on 1 January 2009. 19 (8) Section 49 is taken to have commenced on 14 October 2008. 20 (9) Part 4, other than sections 45, 49, 50, 52 and 54 (to the extent 21 it inserts new section 74), commences on 1 January 2009. 22 (10) Parts 9, 10, 14 and 15 commence on 1 January 2009. 23 (11) Part 13 commences on a day to be fixed by proclamation. 24 Page 12

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 3] (12) Section 90, as far as it inserts new section 113C, must be 1 commenced on a day that is later than the day of 2 commencement of section 89. 3 (13) Subsection (12) does not limit the Acts Interpretation Act 4 1954, section 15D. 5 (14) Section 125 is taken to have commenced on the day the Bill 6 for this Act was introduced into the Legislative Assembly. 7 Part 2 Amendment of Duties Act 2001 8 Division 1 Preliminary 9 Clause 3 Act amended in pt 2 and schedule 10 This part and the schedule amend the Duties Act 2001. 11 Division 2 Amendments taken to have 12 commenced on 26 July 2002 13 Clause 4 Insertion of new ch 2, pt 9, div 4 14 Chapter 2, part 9-- 15 insert-- 16 `Division 4 Miscellaneous 17 `95A Occupation date--particular arrangements for 18 retirement village 19 `(1) This section applies if-- 20 (a) a dutiable transaction is the transfer, or an agreement for 21 the transfer, of residential land that is an accommodation 22 unit in a retirement village; and 23 Page 13

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 5] (b) the transferee enters into a retirement village leasing 1 arrangement for the unit. 2 `(2) A reference in section 88 to a person occupying a residence as 3 owner of the residence includes the transferee occupying the 4 unit under the sublease.'. 5 Clause 5 Amendment of s 153 (Reassessment--noncompliance 6 with occupancy requirements after occupation 7 date for residence) 8 Section 153-- 9 insert-- 10 `(1B) Also, for subsection (1)(b), a transferee does not dispose of 11 residential land that is an accommodation unit in a retirement 12 village only by entering into a retirement village leasing 13 arrangement for the unit.'. 14 Clause 6 Amendment of s 154 (Reassessment--other 15 noncompliance with occupancy requirements) 16 Section 154-- 17 insert-- 18 `(2B) Also, for subsection (1)(b), a transferee does not dispose of 19 residential land that is an accommodation unit in a retirement 20 village only by entering into a retirement village leasing 21 arrangement for the unit.'. 22 Clause 7 Amendment of s 155 (When transferees must give notice 23 for reassessment) 24 Section 155(3)-- 25 insert-- 26 `lease does not include a lease or sublease entered into as part 27 of a retirement village leasing arrangement.'. 28 Page 14

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 8] Clause 8 Amendment of s 291 (Reassessment--concession under 1 pt 6) 2 Section 291-- 3 insert-- 4 `(1AB) Also, for subsection (1)(a) or (c), a home borrower does not 5 dispose of land that is an accommodation unit in a retirement 6 village only by entering into a retirement village leasing 7 arrangement for the unit.'. 8 Clause 9 Insertion of new ch 17, pt 11 9 Chapter 17-- 10 insert-- 11 `Part 11 Savings and transitional 12 provisions for Revenue and 13 Other Legislation Amendment 14 Act (No. 2) 2008 15 `608 Meaning of commencement day 16 In this part-- 17 commencement day means the day of commencement of the 18 provision in which the term is used. 19 `609 Limitation period--particular retirement village 20 arrangements 21 `(1) This section applies to duty imposed before the 22 commencement day if-- 23 (a) the duty was-- 24 (i) transfer duty on the transfer, or agreement for the 25 transfer, of residential land; or 26 (ii) mortgage duty imposed on a mortgage over 27 residential land; and 28 Page 15

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 10] (b) the land was an accommodation unit in a retirement 1 village; and 2 (c) on or after the commencement day, the transferee enters 3 into a retirement village leasing arrangement for the 4 unit. 5 `(2) The limitation period for a reassessment of the duty does not 6 apply.'. 7 Clause 10 Amendment of sch 6 (Dictionary) 8 Schedule 6-- 9 insert-- 10 `accommodation unit see the Retirement Villages Act 1999, 11 schedule. 12 resident, of a retirement village, see the Retirement Villages 13 Act 1999, section 9. 14 retirement village see the Retirement Villages Act 1999, 15 section 5. 16 retirement village leasing arrangement means an 17 arrangement-- 18 (a) entered into between an owner of an accommodation 19 unit in a retirement village and the scheme operator; and 20 (b) under which the owner leases the unit to the scheme 21 operator but occupies the unit, as the owner's principal 22 place of residence, under a sublease from the scheme 23 operator; and 24 (c) that is the only arrangement available to the owner for 25 occupying the unit. 26 scheme operator means a retirement village scheme operator 27 within the meaning of the Retirement Villages Act 1999, 28 section 8.'. 29 Page 16

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 11] Division 3 Amendment taken to have 1 commenced on 1 January 2007 2 Clause 11 Amendment of s 93A (Concession--mixed and multiple 3 claims for individuals--vacant land) 4 Section 93A(5) and (6)-- 5 omit, insert-- 6 `(5) The transfer duty imposed on the dutiable transaction is the 7 amount worked out by deducting, from transfer duty on the 8 dutiable value of the transaction, the lesser of the following 9 amounts-- 10 (a) the total amount worked out by, for each relevant 11 transferee, applying the relevant transferee's interest to 12 the concession amount stated in schedule 4B opposite 13 the dutiable value of the vacant land; 14 (b) the total amount worked out by, for each relevant 15 transferee, applying the relevant transferee's interest to 16 transfer duty on the dutiable value of the vacant land. 17 `(6) For subsection (5), the relevant transferee's interest is the 18 proportion that the share of the relevant transferee in the 19 whole dutiable property bears to the total of the shares of-- 20 (a) for a dutiable transaction to which this section applies 21 under subsection (1)--all the transferees; or 22 (b) for a dutiable transaction to which this section applies 23 under subsection (2)--all the co-owners, or the owner, 24 on completion of the transaction.'. 25 Division 4 Amendments taken to have 26 commenced on 10 September 2007 27 Clause 12 Amendment of s 76 (Who is a qualified holder and a large 28 qualified holder) 29 Section 76(1)-- 30 Page 17

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 13] insert-- 1 `(e) a person of a class approved under section 76A; or 2 (f) a person approved under section 76B.'. 3 Clause 13 Insertion of new ss 76A-76D 4 After section 76-- 5 insert-- 6 `76A Approval of class of foreign unit holders as qualified 7 holders 8 `The commissioner may, by gazette notice, approve a class of 9 persons as qualified holders of units in a unit trust if the 10 commissioner is satisfied persons of that class hold the units 11 in a capacity that, under the law of a foreign country or 12 external Territory, corresponds to-- 13 (a) an entity mentioned in section 76(1)(a) other than the 14 trustee of a declared public unit trust; or 15 (b) an entity mentioned in section 76(1)(b) to (d). 16 `76B Approval of particular foreign unit holder as qualified 17 holder 18 `(1) The trustee of a unit trust may apply to the commissioner for 19 the approval, for section 76(1)(f), of a stated person who holds 20 units in the trust (the unit holder). 21 `(2) The application must-- 22 (a) be in the approved form; and 23 (b) be supported by enough information to enable the 24 commissioner to decide the application. 25 `(3) The commissioner may approve the application if satisfied the 26 unit holder holds the units in a capacity that, under the law of 27 a foreign country or external Territory, corresponds to-- 28 (a) an entity mentioned in section 76(1)(a) other than the 29 trustee of a declared public unit trust; or 30 Page 18

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 13] (b) an entity mentioned in section 76(1)(b) to (d). 1 `(4) If the commissioner reasonably requires advice about a 2 particular matter before deciding the application, the 3 commissioner may refuse to deal further with the application 4 until the applicant pays, or agrees to pay, the reasonable costs 5 of obtaining the advice. 6 `(5) The commissioner may give approval subject to conditions 7 the commissioner considers appropriate. 8 Example-- 9 A condition may state that the approval ends if there is a particular 10 change in the circumstances of the person to whom the approval relates. 11 `(6) The commissioner must give notice of the decision on the 12 application to the applicant. 13 `(7) If, because of the decision, the commissioner makes an 14 assessment on the basis that a particular person is not 15 approved, or is approved on stated conditions, an objection to 16 the decision may be made as part of an objection to the 17 assessment. 18 Note-- 19 For objections and appeals against assessments, see the Administration 20 Act, part 6. 21 `(8) An approval takes effect on the day it is given or on the later 22 day stated in the notice of the decision to give the approval. 23 `76C Approval holders must notify commissioner of 24 material changes 25 `(1) This section applies to an approval in force under section 76B 26 if there is a material change in the circumstances existing 27 when the approval was given. 28 `(2) Within 28 days after the approval holder becomes aware, or 29 ought reasonably to have become aware, of the change, the 30 approval holder must give the commissioner notice of the 31 change. 32 Page 19

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 13] Note-- 1 Failure to give the notice is an offence under the Administration Act, 2 section 120. 3 `76D Cancellation or variation of approvals 4 `(1) The commissioner may, by notice to the holder of an approval 5 in force under section 76B, cancel the approval or vary it in a 6 stated way if the commissioner considers-- 7 (a) a condition of the approval is no longer being satisfied 8 or complied with; or 9 (b) there has been a material change in the circumstances 10 existing when the approval was given. 11 `(2) The cancellation or variation has effect on the day stated in the 12 notice (the effective day). 13 `(3) The effective day may be earlier than the day the notice is 14 given but not earlier than the day the condition mentioned in 15 subsection (1)(a) stopped being satisfied or complied with or 16 the day of the material change in the circumstances mentioned 17 in subsection (1)(b). 18 `(4) If, because of the decision to cancel or vary the approval, the 19 commissioner makes an assessment on the basis that, at a 20 particular time, a particular person was not approved or was 21 approved on stated conditions, an objection to the decision 22 may be made as part of an objection to the assessment. 23 Note-- 24 For objections and appeals against assessments, see the Administration 25 Act, part 6.'. 26 Page 20

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 14] Division 5 Amendment taken to have 1 commenced on 18 June 2007 2 Clause 14 Amendment of s 14 (What is the unencumbered value of 3 property) 4 Section 14(4), `that is the transfer, or agreement for the 5 transfer, of land'-- 6 omit, insert-- 7 `mentioned in section 9(1)(a), (b) or (d) for which the dutiable 8 property is land'. 9 Division 6 Amendment taken to have 10 commenced on 29 August 2007 11 Clause 15 Amendment of s 390 (Exemption--particular persons and 12 entities) 13 Section 390(1)-- 14 insert-- 15 `(m) a person who has lost the use of 1 or both legs if-- 16 (i) the vehicle is for use for transport to and from the 17 person's place of education because the person can 18 not use public transport; and 19 (ii) the education is for the purpose of obtaining 20 employment.'. 21 Division 7 Amendments taken to have 22 commenced on 1 September 2008 23 Clause 16 Amendment of s 92 (Concession--first home) 24 Section 92(1)(c)(i)(A), `$350000'-- 25 Page 21

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 17] omit, insert-- 1 `$500000'. 2 Clause 17 Insertion of new s 610 3 Chapter 17, part 11-- 4 insert-- 5 `610 Application of amendment about concession for 6 transfer duty--first home 7 `A reference in section 607 to a relevant provision as in force 8 on 1 September 2008 includes section 92, as amended by the 9 Revenue and Other Legislation Amendment Act (No. 2) 2008, 10 as in force on 1 September 2008.'. 11 Division 8 Amendments commencing on 12 assent 13 Clause 18 Amendment of s 10 (What is dutiable property) 14 Section 10(1)-- 15 insert-- 16 `Note-- 17 Section 498 includes provision about references to dutiable property.'. 18 Clause 19 Amendment of s 41 (What is a partnership acquisition) 19 Section 41-- 20 insert-- 21 `Note-- 22 Section 498 includes provision about references to dutiable property.'. 23 Clause 20 Amendment of s 53 (Creating trust of dutiable property) 24 Section 53(2)-- 25 Page 22

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 21] insert-- 1 `Note-- 2 Section 498 includes provision about references to dutiable property.'. 3 Clause 21 Amendment of s 69 (What is a listed unit trust) 4 Section 69-- 5 insert-- 6 `Note-- 7 Section 498A includes provision about when the quotation of securities 8 is suspended.'. 9 Clause 22 Amendment of s 83 (Person's indirect trust interest is 10 proportionate to land holding trust's dutiable property) 11 Section 83-- 12 insert-- 13 `Note-- 14 Section 498 includes provision about references to dutiable property.'. 15 Clause 23 Amendment of s 118 (Exemption--trust acquisition or 16 surrender in family trust) 17 Section 118(1)(a), (2)(a) and (4), definition family company, 18 after `established'-- 19 insert-- 20 `and maintained'. 21 Clause 24 Amendment of s 225 (Exemption--relevant acquisition in 22 family trust) 23 Section 225(1)(a) and (3), definition family company, after 24 `established'-- 25 insert-- 26 `and maintained'. 27 Page 23

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 25] Clause 25 Insertion of new s 379A 1 After section 379-- 2 insert-- 3 `379A Who is a relative 4 `A relative of a person is any of the following-- 5 (a) the person's spouse; 6 (b) a parent or grandparent of the person; 7 (c) a parent or grandparent of the person's spouse; 8 (d) a child, stepchild or grandchild of the person; 9 (e) a child, stepchild or grandchild of the person's spouse; 10 (f) the spouse of anyone in paragraphs (b) to (e).'. 11 Clause 26 Amendment of s 385 (Exemption--registration of 12 previously registered vehicle) 13 Section 385(c)-- 14 omit, insert-- 15 `(c) the application is made by-- 16 (i) the same person in whose name the vehicle was 17 registered immediately before the expiry or 18 cancellation (the previous registered operator); or 19 (ii) a relative of the previous registered operator; or 20 (iii) the previous registered operator and a relative of 21 the previous registered operator.'. 22 Clause 27 Amendment of s 386 (Exemption--registration of 23 interstate registered vehicle) 24 (1) Section 386, heading, after `vehicle'-- 25 insert-- 26 `or previously registered vehicle'. 27 (2) Section 386(1)(a)-- 28 Page 24

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 28] omit, insert-- 1 `(a) either-- 2 (i) the vehicle is registered under an Act of another 3 State that corresponds to the Vehicle Registration 4 Act (a corresponding Act); or 5 (ii) the vehicle was registered under a corresponding 6 Act and the registration expired or was cancelled 7 under that Act; and'. 8 (3) Section 386(4)-- 9 omit, insert-- 10 `(4) In this section-- 11 registered operator, of a vehicle mentioned in subsection 12 (1)(a)(ii), means the person in whose name the vehicle was 13 registered immediately before the expiry or cancellation.'. 14 Clause 28 Amendment of s 390 (Exemption--particular persons and 15 entities) 16 Section 390(2), words after `gift'-- 17 omit, insert-- 18 `to a relative of the registered operator.'. 19 Clause 29 Insertion of new s 393A 20 Chapter 9, part 5-- 21 insert-- 22 `393A Reassessment--noncomplying use by vehicle 23 dealer 24 `(1) This section applies if-- 25 (a) vehicle registration duty is not paid on an application to 26 register a vehicle in the name of a vehicle dealer, or to 27 transfer a vehicle to a vehicle dealer, on the basis of an 28 exemption under section 389; and 29 Page 25

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 30] (b) the vehicle stops being trading stock, or stops being 1 used as a demonstrator, other than because of a sale of 2 the vehicle in the ordinary course of business. 3 `(2) Within 28 days after the event mentioned in subsection (1)(b) 4 happens, the vehicle dealer must give notice in the approved 5 form to the commissioner. 6 Note-- 7 Failure to give the notice is an offence under the Administration Act, 8 section 120. 9 `(3) The commissioner must make a reassessment to impose 10 vehicle registration duty on the application to register or 11 transfer the vehicle as if the exemption from duty had never 12 applied. 13 Note-- 14 Unpaid tax interest and penalty tax may be payable under the 15 Administration Act, part 5. 16 `(4) For subsection (1)(b), the vehicle is taken to stop being 17 trading stock, or stop being used as a demonstrator, on the day 18 that is the prescribed period after the registration or transfer 19 mentioned in subsection (1)(a), unless the vehicle dealer sells 20 the vehicle in the ordinary course of business before that day. 21 `(5) In this section-- 22 prescribed period means the period, at least 1 year, prescribed 23 under a regulation for this section or, if no period is 24 prescribed, 1 year.'. 25 Clause 30 Amendment of s 407 (Group property for intra-group 26 transfer of property) 27 Section 407(1)(e)-- 28 insert-- 29 `Note-- 30 Section 498A includes provision about when the quotation of 31 securities is suspended.'. 32 Page 26

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 31] Clause 31 Amendment of s 412 (Reassessment--exemption for 1 intra-group transfers of property, trustees and land rich 2 duty) 3 Section 412(4)(b)(ii)-- 4 insert-- 5 `Note-- 6 Section 498A includes provision about when the quotation 7 of securities is suspended.'. 8 Clause 32 Amendment of s 433 (Application of ch 11) 9 (1) Section 433(1)(b)-- 10 omit. 11 (2) Section 433(1)(c)-- 12 renumber as section 433(1)(b). 13 (3) Section 433-- 14 insert-- 15 `(3) However, despite subsection (1), this chapter does not apply in 16 relation to a duty benefit that is attributable to an exemption or 17 concession under this Act for duty, unless an entity entered 18 into or carried out a scheme or part of a scheme for the sole or 19 dominant purpose of creating a circumstance or state of affairs 20 to which the exemption or concession would apply. 21 `(4) For this section, for deciding what was an entity's sole or 22 dominant purpose for entering into or carrying out a scheme 23 or part of a scheme, any purpose relating to eliminating, 24 reducing or postponing a liability for a foreign tax is to be 25 disregarded. 26 `(5) In this section-- 27 foreign tax means a tax, duty or other impost imposed under a 28 law of another State, the Commonwealth or a jurisdiction 29 outside Australia.'. 30 Page 27

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 33] Clause 33 Amendment of s 459 (Restrictions on registration) 1 Section 459(3)-- 2 omit, insert-- 3 `(3) Also, an institution may be registered if its principal object or 4 pursuit-- 5 (a) is fulfilling a charitable object or promoting the public 6 good; and 7 (b) is not a leisure, recreational, social or sporting object or 8 pursuit.'. 9 Clause 34 Insertion of new s 463A 10 After section 463-- 11 insert-- 12 `463A Notice of ceasing to be entitled to registration 13 `Within 28 days after an exempt institution ceases to be 14 entitled to be registered under section 459, it must give written 15 notice to the commissioner. 16 Note-- 17 Failure to give the notice is an offence under the Administration Act, 18 section 120.'. 19 Clause 35 Insertion of new s 471EA 20 After section 471E-- 21 insert-- 22 `471EA Liability not discharged until commissioner receives 23 payment 24 `(1) This section applies to the liability of a liable party to the 25 instrument or transaction to pay an amount of duty, assessed 26 interest or penalty tax on the instrument or transaction. 27 `(2) The liability is not discharged until the amount is paid to the 28 commissioner. 29 Page 28

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 36] `(3) Subsection (2) applies even though the liable party has paid 1 the amount to the self assessor.'. 2 Clause 36 Insertion of new s 498A 3 After section 498-- 4 insert-- 5 `498A Suspension of quotation of securities as part of an 6 avoidance arrangement 7 `(1) This section applies to securities quoted on the market 8 operated by a recognised stock exchange if the quotation of 9 the securities is suspended. 10 `(2) The commissioner may regard the securities as not being 11 quoted on the market during the period of the suspension if 12 the suspension is part of an arrangement to avoid the 13 imposition of duty. 14 `(3) In this section-- 15 security includes a share and a unit in a unit trust.'. 16 Clause 37 Insertion of new s 611 17 Chapter 17-- 18 insert-- 19 `611 Reassessment of vehicle registration duty under 20 s 393A 21 `Section 393A does not apply in relation to an application to 22 register a vehicle in the name of a vehicle dealer, or to transfer 23 a vehicle to a vehicle dealer, made before the commencement 24 day. 25 `612 Non-application of s 471EA to liabilities arising 26 before commencement day 27 `Section 471EA does not apply to a liability to pay an amount 28 of duty, assessed interest or penalty tax that arose before the 29 commencement day.'. 30 Page 29

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 38] Clause 38 Amendment of sch 6 (Dictionary) 1 (1) Schedule 6-- 2 insert-- 3 `relative, for chapter 9, see section 379A.'. 4 (2) Schedule 6, definition Queensland marketable security, 5 section 2-- 6 insert-- 7 `Note-- 8 Section 498A includes provision about when the quotation of securities 9 is suspended.'. 10 (3) Schedule 6, definition unlisted corporation-- 11 insert-- 12 `Note-- 13 Section 498A includes provision about when the quotation of securities 14 is suspended.'. 15 Division 9 Amendments commencing on 1 16 January 2009 17 Clause 39 Amendment of s 153 (Reassessment--disposal after 18 occupation date for residence) 19 Section 153(1)(b), after `land'-- 20 insert-- 21 `, other than because of an intervening event,'. 22 Clause 40 Amendment of s 154 (Reassessment--noncompliance 23 with occupancy requirements) 24 (1) Section 154(1)(b)-- 25 omit, insert-- 26 `(b) either of the following happens other than because of an 27 intervening event-- 28 Page 30

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 41] (i) a transferee disposes of the land before the 1 occupation date; 2 (ii) a transferee's occupation date for the residence on 3 the land is not within-- 4 (A) if the dutiable transaction related to 5 residential land--1 year after the transfer 6 date for the land; or 7 (B) if the dutiable transaction related to vacant 8 land--2 years after the transfer date for the 9 land.'. 10 (2) Section 154(2), (2A), (2B) and (4)(b), `subsection (1)(b)'-- 11 omit, insert-- 12 `subsection (1)(b)(i)'. 13 Clause 41 Amendment of s 291 (Reassessment--concession under 14 pt 6) 15 (1) Section 291(1), after `happen'-- 16 insert-- 17 `other than because of an intervening event'. 18 (2) Section 291(1)(b), `other than because of an intervening 19 event,'-- 20 omit. 21 Clause 42 Amendment of sch 6 (Dictionary) 22 Schedule 6, definition intervening event, paragraph (b), 23 `section 154 or 291 apply'-- 24 omit, insert-- 25 `section 153, 154 or 291 applies'. 26 Page 31

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 3 Amendment of Electricity Act 1994 [s 43] Part 3 Amendment of Electricity Act 1 1994 2 Clause 43 Act amended in pt 3 3 This part amends the Electricity Act 1994. 4 Clause 44 Insertion of new s 91AA 5 Chapter 4, part 2, division 2-- 6 insert-- 7 `91AA Provision for compliance with decisions about 8 notified prices 9 `(1) This section applies if-- 10 (a) the pricing entity decides or purports to decide notified 11 prices (the decided prices); and 12 (b) the decided prices are, for whatever reason, quashed, set 13 aside or declared or ordered to be of no effect in a 14 proceeding. 15 `(2) Despite any matter mentioned in subsection (1)(b), for section 16 90A and any other provision of this Act, the decided prices-- 17 (a) are taken to have, since the making of the decision or 18 purported decision, always been notified prices; and 19 (b) continue in force as if they were notified prices until the 20 pricing entity decides new notified prices.'. 21 Part 4 Amendment of First Home 22 Owner Grant Act 2000 23 Clause 45 Act amended in pt 4 24 This part amends the First Home Owner Grant Act 2000. 25 Page 32

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 46] Clause 46 Amendment of s 5 (Meaning of eligible transaction) 1 Section 5-- 2 insert-- 3 `(6) Also, a transaction is not an eligible transaction if the 4 consideration for the transaction is $1m or more. 5 `(7) Also, a contract mentioned in subsection (1)(a) is not an 6 eligible transaction if the total of the following-- 7 (a) the unencumbered value of the home; 8 (b) the unencumbered value of the relevant interest in the 9 land, on which the home is built or to be built, at the 10 commencement date for the contract; 11 is $1m or more. 12 `(8) Also, a contract mentioned in subsection (1)(b) to have a 13 home built on land is not an eligible transaction if the total of 14 the following-- 15 (a) the consideration for the transaction; 16 (b) the unencumbered value of the land at the 17 commencement date for the contract; 18 is $1m or more. 19 `(9) Also, a transaction mentioned in subsection (1)(c) is not an 20 eligible transaction if the total of the following-- 21 (a) the consideration for the transaction; 22 (b) the unencumbered value of the land, on which the home 23 is to be built, at the commencement date for the 24 transaction; 25 is $1m or more.'. 26 Clause 47 Insertion of new s 8A 27 After section 8-- 28 insert-- 29 Page 33

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 48] `8A Meaning of unencumbered value 1 `(1) The unencumbered value of property is the value of the 2 property determined without regard to-- 3 (a) any encumbrance to which the property is subject, 4 whether contingently or otherwise; or 5 (b) any arrangement-- 6 (i) the parties to which are not dealing with each other 7 at arm's length; and 8 (ii) that results in the reduction of the value of the 9 property; or 10 (c) any arrangement for which a significant purpose of any 11 party to the arrangement was, in the commissioner's 12 opinion, the reduction of the value of the property. 13 `(2) Also, the unencumbered value of property held by a person 14 on trust as guardian for another person who is under a legal 15 disability must be determined without regard to the liabilities 16 of the trust, including the liability to indemnify the trustee. 17 `(3) In this section-- 18 property means-- 19 (a) a home; or 20 (b) land; or 21 (c) a relevant interest in land.'. 22 Clause 48 Insertion of new s 22A 23 After section 22-- 24 insert-- 25 `22A Repayment of grant after completion of particular 26 transactions 27 `(1) This section applies if-- 28 (a) a first home owner grant is paid before the completion 29 of a relevant transaction; and 30 Page 34

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 49] (b) on completion of the transaction-- 1 (i) the unencumbered value of the home the subject of 2 the transaction results in the transaction not being 3 an eligible transaction under section 5(7); or 4 (ii) the consideration for the transaction results in the 5 transaction not being an eligible transaction under 6 section 5(8) or (9). 7 `(2) The applicant for the grant must within 28 days after 8 completion of the transaction-- 9 (a) give written notice to the commissioner that the 10 transaction is not an eligible transaction; and 11 (b) repay the amount of the grant. 12 Maximum penalty--40 penalty units. 13 `(3) For a joint application, each applicant is individually liable to 14 comply with the requirements under subsection (2)(a) and (b), 15 but compliance by any one or more of them must be regarded 16 as compliance by both or all. 17 `(4) In this section-- 18 relevant transaction means-- 19 (a) a contract mentioned in section 5(1)(b) to have a home 20 built on land; or 21 (b) a transaction mentioned in section 5(1)(c); or 22 (c) a contract mentioned in section 5(2)(b).'. 23 Clause 49 Replacement of pt 3, div 5 24 Part 3, division 5-- 25 omit, insert-- 26 `Division 5 Special eligible transactions 27 `25A Meaning of new home for div 5 28 `(1) A new home is a home that-- 29 Page 35

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 49] (a) has not been previously occupied or sold as a place of 1 residence; or 2 (b) is a substantially renovated home. 3 `(2) For subsection (1)(b), a home is a substantially renovated 4 home if-- 5 (a) the home is the subject of a contract for the purchase of 6 the home; and 7 (b) the sale of the home under the contract is, under the A 8 New Tax System (Goods and Services Tax) Act 1999 9 (Cwlth), a taxable supply as a sale of new residential 10 premises as defined under section 40-75(1)(b) of that 11 Act; and 12 (c) the home, as renovated, has not been previously 13 occupied or sold as a place of residence. 14 `25B Meaning of special eligible transaction for div 5 15 `(1) A special eligible transaction is an eligible transaction the 16 commencement date for which is between 14 October 2008 17 and 30 June 2009, both dates inclusive, that is-- 18 (a) a contract for the purchase of a home; or 19 (b) a comprehensive home building contract for a new home 20 if-- 21 (i) the building work starts within the prescribed start 22 period or within the longer period the 23 commissioner allows in particular circumstances; 24 and 25 (ii) the contract states the building work must be 26 completed within the prescribed building period or, 27 if the contract does not state a completion date for 28 the building work, it is completed-- 29 (A) within the prescribed building period; or 30 (B) within the longer period the commissioner 31 allows in particular circumstances; or 32 Page 36

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 49] (c) the building of a new home by an owner builder if the 1 eligible transaction is completed within the prescribed 2 building period or within the longer period the 3 commissioner allows in particular circumstances. 4 `(2) However, an eligible transaction mentioned in subsection 5 (1)(a) that is a contract to purchase a new home on a proposed 6 lot on an unregistered plan of subdivision of land is a special 7 eligible transaction only if the contract states the building 8 work must be completed before the prescribed completion 9 date or, if the contract does not state a completion date for the 10 building work, it is completed before the prescribed 11 completion date. 12 `(3) Also, an eligible transaction that is a contract is not a special 13 eligible transaction if the commissioner is satisfied the 14 contract forms part of a scheme to circumvent limitations on, 15 or requirements affecting, eligibility or entitlement to a first 16 home owner grant for a special eligible transaction. 17 `(4) Unless satisfied to the contrary, the commissioner must 18 presume the existence of a scheme mentioned in subsection 19 (3) if the contract replaces a contract made before 14 October 20 2008 that is-- 21 (a) a contract to purchase the same or substantially similar 22 home; or 23 (b) a comprehensive home building contract to build the 24 same or a substantially similar home. 25 `(5) For this section, building work-- 26 (a) starts when laying the foundations for the home starts; 27 and 28 (b) is completed when the building is ready for occupation 29 as a home and any completion requirements prescribed 30 under a regulation are complied with. 31 `(6) In this section-- 32 prescribed building period, for building work, means the 33 period starting on the date the work is started and ending 18 34 months after it is started. 35 Page 37

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 50] prescribed completion date means 31 December 2010. 1 prescribed start period, for building work, means the period 2 starting on the commencement date and ending 26 weeks after 3 that date. 4 `25C Amount of grant 5 `(1) Despite section 20, the amount of a first home owner grant for 6 an eligible transaction that is a special eligible transaction for 7 a new home is the lesser of the following-- 8 (a) the consideration for the transaction; 9 (b) $21000. 10 `(2) Despite section 20, the amount of a first home owner grant for 11 an eligible transaction that is a special eligible transaction for 12 a home, other than a new home, is the lesser of the 13 following-- 14 (a) the consideration for the transaction; 15 (b) $14000.'. 16 Clause 50 Amendment of s 32 (Powers on investigation) 17 Section 32(1)-- 18 omit, insert-- 19 `(1) For carrying out an authorised investigation, the 20 commissioner may, by written notice, require a person to do 21 one or more of the following-- 22 (a) give the commissioner written information stated in the 23 notice; 24 (b) attend at a stated time and place before the 25 commissioner, or a stated authorised officer, to answer 26 questions relevant to the investigation; 27 (c) produce a document relevant to the investigation to the 28 commissioner at a reasonable stated time and place.'. 29 Page 38

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 51] Clause 51 Insertion of new s 51A 1 Part 4, division 3-- 2 insert-- 3 `51A Court may order repayment etc. 4 `(1) This section applies if-- 5 (a) a first home owner grant is paid to a person; and 6 (b) the person is convicted by a court for a contravention of 7 section 22(5), 22A(2), 23(4), 42(1) or 43(1) in relation 8 to the grant. 9 `(2) The court may order the person to repay the grant. 10 `(3) Also, the court may order the person to pay the commissioner 11 twice the grant amount if it is satisfied the circumstances of 12 the contravention form part of a scheme to circumvent 13 limitations on, or requirements affecting, eligibility or 14 entitlement to a first home owner grant. 15 `(4) This section does not limit the court's powers under the 16 Penalties and Sentences Act 1992 or any other law.'. 17 Clause 52 Amendment of s 68 (Offence to disclose confidential 18 information) 19 (1) Section 68(2), `subsection (3)'-- 20 omit, insert-- 21 `subsection (3) or (4)'. 22 (2) Section 68(3)(d)-- 23 omit, insert-- 24 `(d) for a legal proceeding under this Act.'. 25 (3) Section 68(3A) and (4)-- 26 renumber as section 68(6) and (7). 27 (4) Section 68-- 28 insert-- 29 Page 39

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 53] `(4) Also, if the commissioner becomes aware, from information 1 obtained or held by the commissioner in the course of 2 administering this Act, of a particular offence or suspected 3 offence (whether against this Act or another law), the 4 commissioner may disclose confidential information about 5 the offence or suspected offence to a member of the 6 Queensland Police Service or the Australian Federal Police 7 for an investigation or proceeding (including for starting an 8 investigation or proceeding). 9 `(5) For a proceeding other than a legal proceeding under this Act, 10 the person can not be compelled to disclose to a court or to a 11 party-- 12 (a) confidential information; or 13 (b) whether or not the person has received particular 14 confidential information; or 15 (c) the identity of the source of particular confidential 16 information.'. 17 (5) Section 68(7), as renumbered, definition confidential 18 information-- 19 omit, insert-- 20 `confidential information means information held by the 21 commissioner, including information given under section 16, 22 that relates to a particular application for a first home owner 23 grant.'. 24 Clause 53 Insertion of new s 69B 25 After section 69A-- 26 insert-- 27 `69B Valuation or evidence of value of property 28 `(1) For determining whether a transaction is an eligible 29 transaction, the commissioner may-- 30 (a) by notice given to a relevant person, require the person 31 to lodge a valuation of property prepared by a registered 32 Page 40

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 53] valuer or to provide the other evidence of value the 1 commissioner considers appropriate; or 2 (b) have property valued; or 3 (c) rely on a valuation of property prepared by a registered 4 valuer, or other person the commissioner is satisfied is 5 properly qualified to provide evidence of value of the 6 property. 7 `(2) If the commissioner is not satisfied with the valuation or 8 evidence lodged or provided under subsection (1)(a), the 9 commissioner may-- 10 (a) have the property valued; or 11 (b) rely on a valuation of the property prepared by a 12 registered valuer, or another person the commissioner is 13 satisfied is properly qualified to provide evidence of 14 value of the property. 15 `(3) The commissioner may recover the cost of obtaining a 16 valuation under this section from the relevant person. 17 `(4) In this section-- 18 property means-- 19 (a) a home; or 20 (b) land; or 21 (c) a relevant interest in land. 22 registered valuer means a valuer registered under the Valuers 23 Registration Act 1992. 24 relevant person means-- 25 (a) an applicant for a first home owner grant in relation to 26 the transaction; or 27 (b) a former applicant for a first home owner grant in 28 relation to the transaction.'. 29 Page 41

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 54] Clause 54 Insertion of new pt 8 1 After section 72-- 2 insert-- 3 `Part 8 Transitional provisions for 4 Revenue and Other Legislation 5 Amendment Act (No. 2) 2008 6 `73 Continuing operation of Act for particular eligible 7 transactions 8 `(1) This Act continues to apply in relation to a relevant 9 application as if this Act had not been amended by part 4 of 10 the amending Act, other than sections 49, 50 and 52. 11 `(2) In this section-- 12 amending Act means the Revenue and Other Legislation 13 Amendment Act (No. 2) 2008. 14 relevant application means an application for a first home 15 owner grant, if the commencement date for the eligible 16 transaction to which the application relates is a date earlier 17 than 1 January 2009. 18 `74 Transitional provision for particular approved form 19 `(1) This section applies to the first publication in the gazette, on 20 or after the commencement of this section, of a notice under 21 the Statutory Instruments Act 1992, section 58(6)(a) relating 22 to the approval or availability of a relevant form. 23 `(2) The publication is taken to have been effective on and from 14 24 October 2008. 25 `(3) In this section-- 26 relevant form means a form for making an application for a 27 first home owner grant for a special eligible transaction. 28 special eligible transaction see section 25B.'. 29 Page 42

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 5 Amendment of Fuel Subsidy Act 1997 [s 55] Clause 55 Amendment of schedule (Dictionary) 1 Schedule-- 2 insert-- 3 `new home, for part 3, division 5, see section 25A(1). 4 special eligible transaction, for part 3, division 5, see section 5 25B(1). 6 unencumbered value see section 8A.'. 7 Part 5 Amendment of Fuel Subsidy 8 Act 1997 9 Clause 56 Act amended in pt 5 10 This part amends the Fuel Subsidy Act 1997. 11 Clause 57 Amendment of s 141 (Confidentiality of information) 12 (1) Section 141(1), after `gained'-- 13 insert-- 14 `or held'. 15 (2) Section 141(3A) and (4)-- 16 renumber as section 141(5) and (6). 17 (3) Section 141-- 18 insert-- 19 `(4) Also, if the commissioner becomes aware, from information 20 obtained or held by the commissioner in the course of 21 administering this Act, of a particular offence or suspected 22 offence (whether against this Act or another law), subsection 23 (1) does not apply to the disclosure of information about the 24 offence or suspected offence to a member of the Queensland 25 Police Service or the Australian Federal Police for an 26 Page 43

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 6 Amendment of Government Owned Corporations Act 1993 [s 58] investigation or proceeding (including for starting an 1 investigation or proceeding).'. 2 Clause 58 Insertion of new s 141A 3 After section 141-- 4 insert-- 5 `141A Refusal to disclose particular information 6 `(1) This section applies to a person in relation to information 7 (confidential information) concerning someone else's affairs 8 gained or held by the person in performing functions or 9 exercising powers under this Act. 10 `(2) The person can not be compelled to disclose to a court in a 11 proceeding, or to a party to the proceeding-- 12 (a) confidential information; or 13 (b) whether or not the person has received particular 14 confidential information; or 15 (c) the identity of the source of particular confidential 16 information. 17 `(3) Subsection (2) does not apply to a proceeding for the 18 administration or enforcement of this Act. 19 `(4) In this section-- 20 information includes a document.'. 21 Part 6 Amendment of Government 22 Owned Corporations Act 1993 23 Clause 59 Act amended in pt 6 24 This part amends the Government Owned Corporations Act 25 1993. 26 Page 44

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 7 Amendment of Integrated Planning Act 1997 [s 60] Clause 60 Replacement of s 146 (Appointment of senior executives) 1 Section 146-- 2 omit, insert-- 3 `146 Appointment of senior executives 4 `The senior executives of a GOC are to be appointed by the 5 GOC's board.'. 6 Part 7 Amendment of Integrated 7 Planning Act 1997 8 Clause 61 Act amended in pt 7 9 This part amends the Integrated Planning Act 1997. 10 Clause 62 Insertion of new ch 6, pt 9 11 After section 6.8.13-- 12 insert-- 13 `Part 9 Transitional provision for 14 amendments under Revenue 15 and Other Legislation 16 Amendment Act (No. 2) 2008 17 `6.9.1 Provision for particular development applications 18 `(1) Subsection (2) applies to a development application that-- 19 (a) was made before 31 March 2008 (whether or not the 20 application was decided before 31 March 2008); and 21 (b) was a properly made application. 22 `(2) Schedule 8, part 1, table 5, item 2A as in force on or after 31 23 March 2008 does not apply to the development application. 24 Page 45

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 7 Amendment of Integrated Planning Act 1997 [s 63] `(3) Subsection (4) applies to a development application that-- 1 (a) was made after 30 March 2008 and before the 2 commencement (whether or not the application was 3 decided before the commencement); and 4 (b) was a properly made application. 5 `(4) Schedule 8, part 1, table 5, item 2A as in force on or after the 6 commencement applies to the development application. 7 `(5) Subsection (2) applies despite section 1.4.8. 8 `(6) In this section-- 9 commencement means the day this section commences.'. 10 Clause 63 Amendment of sch 8 (Assessable development and 11 self-assessable development) 12 Schedule 8, part 1, table 5, item 2A-- 13 omit, insert-- 14 Development on local heritage place `2A All aspects of development on a local heritage place, other than-- (a) development that is self-assessable development under part 2, item 1; or (b) development to which chapter 5, part 6 applies; or (c) development carried out by the State on designated land; or (d) development mentioned in schedule 9.'. Page 46

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 64] Part 8 Amendment of Land Tax Act 1 1915 2 Division 1 Preliminary 3 Clause 64 Act amended in pt 8 4 This part amends the Land Tax Act 1915. 5 Division 2 Amendment about secrecy 6 Clause 65 Amendment of s 4A (Secrecy) 7 (1) Section 4A(1AA)-- 8 renumber as section 4A(2). 9 (2) Section 4A(1AB), `subsection (1AA)'-- 10 omit, insert-- 11 `subsection (2)'. 12 (3) Section 4A(1AB)(a), `subsection (1AA)(a) or (b)'-- 13 omit, insert-- 14 `subsection (2)(a) or (b)'. 15 (4) Section 4A(1AB)(b), `subsection (1AA)(c)'-- 16 omit, insert-- 17 `subsection (2)(c)'. 18 (5) Section 4A(1AB) to (3)-- 19 renumber as section 4A(4) to (9). 20 (6) Section 4A-- 21 insert-- 22 `(3) Also, if the commissioner becomes aware, from information 23 obtained or held by the commissioner in the course of 24 Page 47

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 66] administering this Act, of a particular offence or suspected 1 offence (whether against this Act or another law), subsection 2 (1) does not apply to the disclosure of information about the 3 offence or suspected offence to a member of the Queensland 4 Police Service or the Australian Federal Police for an 5 investigation or proceeding (including for starting an 6 investigation or proceeding).'. 7 Division 3 Other amendments 8 Clause 66 Amendment of s 3 (Definitions) 9 Section 3-- 10 insert-- 11 `residential care see the Aged Care Act 1997 (Cwlth), section 12 41-3. 13 residential care service see the Aged Care Act 1997 (Cwlth), 14 schedule 1.'. 15 Clause 67 Amendment of s 3E (When land is a principal place of 16 residence) 17 Section 3E-- 18 insert-- 19 `(1A) Subsection (1)(a) applies subject to section 3EAA.'. 20 Clause 68 Insertion of new s 3EAA 21 After section 3E-- 22 insert-- 23 `3EAA Land not continuously used for residential purposes 24 `(1) This section states the circumstances in which land is taken to 25 be used as the principal place of residence of a person despite 26 the land not being continuously used for residential purposes 27 Page 48

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 68] by the person during the period (the relevant period) 1 mentioned in section 3E(1)(a). 2 `(2) The land is taken to be used as the principal place of residence 3 of the person during the relevant period if during the whole or 4 part of the period-- 5 (a) the person resided at a hospital as an inpatient of the 6 hospital; or 7 (b) the person received residential care at a residential care 8 service; or 9 (c) the person resided on other land that is not owned by the 10 person with, and was under the care of, someone else. 11 `(3) Subject to subsection (4), subsection (2) does not apply if 12 income has been derived from the use of the land during the 13 period of 1 year (the 1 year period) immediately preceding the 14 time when the ownership of land for the purposes of this Act 15 is determined. 16 `(4) Income may be derived from the use of the land during the 1 17 year period only if-- 18 (a) the income is derived from a lease, licence or other 19 arrangement under which a person has a right to occupy 20 the land and the total period for which the right of 21 occupation is conferred is not more than 6 months of the 22 1 year period; or 23 (b) the income is derived from a lease, licence or other 24 arrangement under which a person has a right to occupy 25 the land, and the income is not more than is reasonably 26 required to cover the following-- 27 (i) rates and other charges levied on the land by the 28 local government for the land; 29 (ii) maintenance expenses for the land. 30 `(5) The maximum period for which a person may be taken under 31 subsection (2) to use land as the principal place of residence 32 of the person is 6 years starting at the end of the last period of 33 at least 6 consecutive months during which the land was 34 Page 49

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 69] actually used as the principal place of residence of the 1 person.'. 2 Clause 69 Amendment of s 13 (Land exempted from tax) 3 (1) Section 13(1)-- 4 insert-- 5 `(m) land on which an aged care facility is located.'. 6 (2) Section 13(5)-- 7 insert-- 8 `aged care facility means a facility at which residential care is 9 provided by an approved provider. 10 approved provider see the Aged Care Act 1997 (Cwlth), 11 schedule 1.'. 12 Clause 70 Amendment of s 26C (Liability of owner who subdivides 13 certain land) 14 Section 26C-- 15 insert-- 16 `(1A) Subsection (1) does not apply if-- 17 (a) the owner of the land has used it as the owner's principal 18 place of residence during the relevant period; and 19 (b) the land has been subdivided by the owner into not more 20 than 5 allotments (the subdivided allotments) in the 21 financial year starting immediately after the end of the 22 relevant period. 23 `(1B) Despite subsection (1A), subsection (1) continues to apply 24 if-- 25 (a) the owner subdivides any of the subdivided allotments 26 within 5 years after the day of the original subdivision 27 (the relevant period); and 28 Page 50

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 9 Amendment of Liquor Act 1992 [s 71] (b) the effect of the further subdivision is that the land has 1 been subdivided by the owner into more than 5 2 allotments. 3 `(1C) Subsection (1B) extends to any one or more further 4 subdivisions by the owner of the subdivided allotments during 5 the relevant period.'. 6 Clause 71 Insertion of new s 62A 7 Part 8-- 8 insert-- 9 `62A Application of further amendments 10 `(1) This Act, as amended by the Revenue and Other Legislation 11 Amendment Act (No. 2) 2008, section 69 applies to land tax 12 levied for a financial year starting on or after 1 July 2008. 13 `(2) This Act, as amended by the Revenue and Other Legislation 14 Amendment Act (No. 2) 2008, part 8, division 3, other than 15 section 69, applies to land tax levied for a financial year 16 starting on or after 1 July 2009.'. 17 Part 9 Amendment of Liquor Act 1992 18 Clause 72 Act amended in pt 9 19 This part amends the Liquor Act 1992. 20 Clause 73 Amendment of s 140 (Closure of unsafe or unhealthy 21 premises) 22 Section140-- 23 insert-- 24 `(4) In this section-- 25 premises includes part of premises.'. 26 Page 51

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 9 Amendment of Liquor Act 1992 [s 74] Clause 74 Amendment of s 142AE (Application of div 6) 1 Section 142AE(4)(b)-- 2 insert-- 3 `(vii)licensed premises at the Queensland Performing 4 Arts Centre, Queensland Cultural Centre, corner of 5 Grey and Melbourne Streets, South Brisbane; and'. 6 Clause 75 Insertion of new s 153A 7 After section 153-- 8 insert-- 9 `153A Sale, supply or consumption of liquor in car park 10 `(1) This section applies if licensed premises include a car park. 11 `(2) The licensee must not, without the chief executive's 12 approval-- 13 (a) sell or supply liquor in the car park; or 14 (b) allow liquor to be consumed in the car park. 15 Maximum penalty--25 penalty units.'. 16 Clause 76 Omission of s 215A (Refund of fees--general) 17 Section 215A-- 18 omit. 19 Page 52

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 10 Amendment of Liquor and Other Acts Amendment Act 2008 [s 77] Part 10 Amendment of Liquor and 1 Other Acts Amendment Act 2 2008 3 Clause 77 Act amended in pt 10 4 This part amends the Liquor and Other Acts Amendment Act 5 2008. 6 Editor's note-- 7 The legislation ultimately amended by this part is the Liquor Act 1992. 8 Clause 78 Amendment of s 13 (Replacement of pt 4 (Licences and 9 permits)) 10 Section 13, new sections 76(2) and 80(2), `primary 11 purpose'-- 12 omit, insert-- 13 `principal activity'. 14 Clause 79 Amendment of s 14 (Amendment of s 105 (Requirements 15 for applications)) 16 Section 14, new section 105(5)-- 17 insert-- 18 `(f) an application by a licensee for an approval to sell or 19 supply liquor, or allow liquor to be consumed, in a car 20 park of the licensed premises.'.'. 21 Clause 80 Amendment of s 23 (Insertion of new pt 5, div 4A) 22 Section 23, new section 141C(2), `(1)(c)'-- 23 omit, insert-- 24 `(1)(b)'. 25 Page 53

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 10 Amendment of Liquor and Other Acts Amendment Act 2008 [s 81] Clause 81 Omission of s 37 (Amendment of s 215A (Refund of 1 fees--general)) 2 Section 37-- 3 omit. 4 Clause 82 Amendment of sch 1 (Consequential and other 5 amendments of Acts) 6 (1) Schedule 1, amendments of the Liquor Act 1992, amendment 7 33-- 8 omit. 9 (2) Schedule 1, amendments of the Liquor Act 1992, amendment 10 41-- 11 omit, insert-- 12 `41 Section 162-- 13 omit, insert-- 14 `162 Taking liquor onto or away from premises subject to 15 subsidiary on-premises licence 16 `(1) A person must not take liquor onto premises to which a 17 subsidiary on-premises licence relates for consumption on the 18 premises, unless the premises are premises mentioned in 19 section 67A. 20 Maximum penalty--25 penalty units. 21 `(2) Subject to subsections (3) to (5), a person must not take liquor 22 from premises to which a subsidiary on-premises licence 23 relates. 24 Maximum penalty--25 penalty units. 25 `(3) Subsection (2) does not apply if-- 26 (a) the premises are premises mentioned in section 67A; 27 and 28 (b) either of the following applies-- 29 Page 54

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 11 Amendment of Pay-roll Tax Act 1971 [s 83] (a) if the liquor is wine--the wine was supplied to the 1 person on the premises lawfully under the licence 2 as authorised under section 67A(2)(b); 3 (b) the person brought the liquor onto the premises. 4 `(4) Subsection (5) applies to premises to which a subsidiary 5 on-premises licence relates that is used for the conduct of a 6 business selling wine by a person who also holds a licence 7 (the wine licence) under the Wine Industry Act 1994. 8 `(5) Despite subsection (2), a person may take wine sold to the 9 person under the authority of the wine licence off the 10 premises.'.'. 11 Part 11 Amendment of Pay-roll Tax Act 12 1971 13 Clause 83 Act amended in pt 11 14 This part amends the Pay-roll Tax Act 1971. 15 Clause 84 Amendment of s 9 (Wages liable to pay-roll tax) 16 Section 9(1), words after paragraph (b)-- 17 omit. 18 Clause 85 Amendment of schedule (Dictionary) 19 (1) Schedule, definition Commonwealth Act-- 20 omit. 21 (2) Schedule, definition corresponding law, paragraph (a), `the 22 Commonwealth Act or'-- 23 omit. 24 Page 55

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 86] (3) Schedule, definition corresponding law, paragraph (b), `, but 1 does not include the Commonwealth Act'-- 2 omit. 3 Part 12 Amendment of Petroleum and 4 Gas (Production and Safety) 5 Act 2004 6 Clause 86 Act amended in pt 12 7 This part amends the Petroleum and Gas (Production and 8 Safety) Act 2004. 9 Clause 87 Insertion of new ch 6, pt 5 10 Chapter 6-- 11 insert-- 12 `Part 5 Disclosure and confidentiality 13 `617A When Minister may disclose 14 `(1) The Minister may disclose personal confidential information 15 relating to the administration of this chapter-- 16 (a) to the person to whom the information relates or, if 17 either of the following apply, to someone else-- 18 (i) with the consent, express or implied, of the person 19 to whom the information relates; 20 (ii) who the Minister reasonably believes is acting for 21 the person to whom the information relates; or 22 (b) if the disclosure is expressly permitted or required under 23 an Act; or 24 Page 56

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 87] (c) to the extent necessary to perform the Minister's 1 functions under or relating to the administration or 2 enforcement of this chapter; or 3 (d) to a person for the administration or enforcement of this 4 chapter; or 5 (e) for any legal proceeding relating to this chapter. 6 `(2) Also, the Minister may disclose other confidential 7 information to any person, or for any purpose, the Minister is 8 satisfied is appropriate in the circumstances. 9 `(3) This section does not create a right in any person to be given 10 personal confidential information. 11 `(4) In this section-- 12 personal confidential information means confidential 13 information that-- 14 (a) is not publicly available; and 15 (b) identifies, or is likely to identify, a person or discloses 16 matters about a person's affairs. 17 `617B Confidentiality 18 `(1) This section applies to a person who-- 19 (a) is or has been a public service officer or engaged to 20 perform functions under this Act; and 21 (b) in that capacity has acquired information or has or had 22 access to, or custody of, a document containing 23 information relating to the administration of this chapter 24 that is not publicly available. 25 `(2) This section also applies to a person to whom the Minister has 26 disclosed information under section 617A, other than the 27 person to whom the information relates. 28 `(3) The person must not-- 29 (a) make a record of the information; or 30 Page 57

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 87] (b) whether directly or indirectly, divulge or communicate 1 the information; or 2 (c) use the information to benefit any person. 3 Maximum penalty--200 penalty units or 1 year's 4 imprisonment. 5 `(4) However, subsection (3) does not apply if the record is made, 6 or the information is divulged, communicated or used-- 7 (a) to the extent necessary to perform the person's functions 8 under or relating to this chapter; or 9 (b) with the consent of the person to whom the information 10 relates; or 11 (c) as required or permitted by law. 12 `617C Refusal of disclosure of particular information 13 `(1) A person engaged in the administration or enforcement of this 14 chapter can not be compelled to disclose to a court in a 15 proceeding, or to a party to the proceeding-- 16 (a) information disclosed under or relating to this chapter 17 (confidential information); or 18 (b) whether or not the person has received particular 19 confidential information; or 20 (c) the identity of the source of particular confidential 21 information. 22 `(2) Subsection (1) does not apply to a proceeding for the 23 administration or enforcement of this chapter.'. 24 Page 58

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 13 Amendment of Racing Act 2002 [s 88] Part 13 Amendment of Racing Act 2002 1 Clause 88 Act amended in pt 13 2 This part amends the Racing Act 2002. 3 Clause 89 Amendment of s 34 (Powers of control body for its code 4 of racing) 5 Section 34(1)-- 6 insert-- 7 `(i) issuing race information authorities under section 8 113E(1).'. 9 Clause 90 Insertion of new ch 3, pt 6 10 Chapter 3-- 11 insert-- 12 `Part 6 Use of Queensland race 13 information 14 `113A Definitions for pt 6 15 `In this part-- 16 betting exchange see section 113B. 17 licensed wagering operator means a wagering operator that 18 holds a licence or other authority-- 19 (a) under a law of a State or foreign country; or 20 (b) issued by a control body, or a principal racing authority 21 of another State or a foreign country; 22 authorising it to conduct a wagering business. 23 principal racing authority, of another State or a foreign 24 country, means an entity that manages a type of animal racing 25 in the other State or foreign country. 26 Page 59

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 13 Amendment of Racing Act 2002 [s 90] Queensland race information means information that 1 identifies, or is capable of identifying any of the following-- 2 (a) the name, number or time of an intended race to be held 3 at a race meeting at a licensed venue in Queensland; 4 (b) the name or number of a licensed animal that has been 5 nominated for, or that will otherwise take part in, an 6 intended race to be held at a race meeting at a licensed 7 venue in Queensland; 8 (c) the name or number of a licensed animal that has been 9 scratched or withdrawn from an intended race to be held 10 at a race meeting at a licensed venue in Queensland; 11 (d) the name or number of a rider, or trainer, of a licensed 12 animal that has been nominated for, or that will 13 otherwise take part in, an intended race to be held at a 14 race meeting at a licensed venue in Queensland; 15 (e) the outcome of a race held at a race meeting at a 16 licensed venue in Queensland. 17 race information authority means a race information 18 authority issued under section 113E(1). 19 totalisator see the Wagering Act 1998, section 8. 20 wagering operator means-- 21 (a) a person who conducts bookmaking; or 22 (b) a person who conducts a betting exchange; or 23 (c) a person who conducts a totalisator; or 24 (d) a person who otherwise conducts a wagering business. 25 `113B Meaning of betting exchange 26 `(1) Betting exchange means a facility that enables persons-- 27 (a) to place or accept, through the operator of the facility, 28 wagers with other persons; or 29 Page 60

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 13 Amendment of Racing Act 2002 [s 90] (b) to place with the operator of the facility wagers that, on 1 acceptance, are matched with opposing wagers placed 2 with and accepted by the operator. 3 `(2) However, betting exchange does not include a facility that 4 enables persons to place wagers only with a person who 5 conducts bookmaking or a totalisator. 6 `113C Use of Queensland race information 7 `A licensed wagering operator must not, whether in 8 Queensland or elsewhere, use Queensland race information 9 for the conduct of the operator's wagering business, unless the 10 operator is authorised to do so under a race information 11 authority. 12 Maximum penalty-- 13 (a) for a first offence--600 penalty units or 12 months 14 imprisonment; or 15 (b) for a second or subsequent offence--4000 penalty units 16 or 5 years imprisonment. 17 `113D Application for race information authority 18 `(1) A licensed wagering operator wishing to use Queensland race 19 information for the conduct of the operator's wagering 20 business for a code of racing may apply to the control body 21 for the code of racing for a race information authority for the 22 code of racing. 23 `(2) The application must-- 24 (a) be made in the way prescribed under a regulation; and 25 (b) be accompanied by-- 26 (i) any application fee decided by the control body; 27 and 28 (ii) the documents prescribed under a regulation. 29 `(3) The control body must consider the application and either 30 grant, or refuse to grant, the application. 31 Page 61

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 13 Amendment of Racing Act 2002 [s 90] `(4) In deciding the application, the control body must have regard 1 to the criteria prescribed under a regulation. 2 `(5) Without limiting subsection (4), the criteria that are prescribed 3 under a regulation for that subsection may state-- 4 (a) the types of matters that may, or must, be taken into 5 account by the control body in deciding the application; 6 or 7 (b) the types of matters that must not be taken into account 8 by the control body in deciding the application. 9 `113E Decision 10 `(1) If the control body decides to grant the application, the control 11 body must as soon as practicable issue a race information 12 authority for the code of racing to the applicant. 13 `(2) If the control body decides to refuse to grant the application, 14 the control body must as soon as practicable give the applicant 15 a notice stating the decision and reasons for the decision. 16 `(3) If the control body decides to grant the application, the control 17 body may impose any of the following conditions on the 18 authority-- 19 (a) a condition that the holder of the authority pay the 20 control body a fee for the use of Queensland race 21 information for the conduct of the holder's wagering 22 business for the code of racing; 23 (b) a condition of a type prescribed under a regulation. 24 `(4) In deciding whether to impose a condition on the authority, or 25 the type of condition, the control body must not take into 26 account the matters prescribed under a regulation. 27 `(5) If the applicant has used Queensland race information for the 28 conduct of the applicant's wagering business for the code of 29 racing at any time during the period from 1 September 2008 to 30 the day of issue of the authority to the applicant, a condition 31 mentioned in subsection (3)(a) may be that the holder of the 32 Page 62

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 13 Amendment of Racing Act 2002 [s 90] authority pay a fee for the use of the information during the 1 period. 2 `(6) Without limiting subsection (4), in deciding whether to 3 impose a condition mentioned in subsection (3)(a) on the 4 authority, or the amount of the fee, the control body must take 5 into account any other fees payable to it by the holder of the 6 authority under any agreement between the control body and 7 holder of the authority. 8 `(7) If the control body decides to impose a condition mentioned 9 in subsection (3)(a) on the authority, section 35(2) does not 10 apply to the amount of the fee charged. 11 `113F Cancellation of race information authority 12 `(1) A control body that has issued a race information authority to 13 a licensed wagering operator may, by notice given to the 14 operator, cancel the authority on a ground prescribed under a 15 regulation. 16 `(2) A notice given under subsection (1) must state the reasons for 17 the cancellation. 18 `113G Authorisations for competition legislation 19 `(1) The following things are specifically authorised for the 20 competition legislation-- 21 (a) an agreement entered into between-- 22 (i) 2 or more control bodies in relation to the 23 appointment of an agent (an appointed agent) to 24 collect, or the collection by the agent or any of the 25 bodies of, fees that are payable to the bodies under 26 race information authorities issued by the bodies; 27 or 28 (ii) 1 or more control bodies and any corresponding 29 body of another State in relation to the 30 appointment of an agent (also an appointed agent) 31 to collect, or the collection by the agent or any of 32 the bodies of, fees that are payable to the bodies for 33 Page 63

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 13 Amendment of Racing Act 2002 [s 91] the use of Queensland race information and 1 corresponding information relating to the 2 corresponding body; 3 (b) the conduct of the bodies and an appointed agent in 4 negotiating and entering into the agreement; 5 (c) the conduct of the bodies and an appointed agent in 6 performing the agreement. 7 `(2) Anything authorised to be done by subsection (1) is 8 authorised only to the extent to which it would otherwise 9 contravene the Trade Practices Act 1974 (Cwlth) or the 10 Competition Code of Queensland. 11 `(3) In this section-- 12 agreement includes a contract, arrangement or understanding. 13 competition legislation means the Trade Practices Act 1974 14 (Cwlth), section 51(1)(b) or the Competition Code of 15 Queensland, section 51.'. 16 Clause 91 Amendment of s 143 (Way control body may take or deal 17 with a thing for analysis) 18 Section 143(3)-- 19 insert-- 20 `Note-- 21 See section 352A (Integrity of analysis of thing).'. 22 Clause 92 Insertion of new s 352A 23 After section 352-- 24 insert-- 25 `352A Integrity of analysis of thing 26 `(1) This section applies to any of the following decisions-- 27 (a) a decision of a control body about taking disciplinary 28 action relating to a licence, which action is reliant on a 29 Page 64

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 14 Amendment of South Bank Corporation Act 1989 [s 93] relevant certificate about the results of the analysis of a 1 thing; 2 (b) a decision of an appeal committee on an appeal against a 3 decision of a control body's steward for which the 4 steward relied on a relevant certificate about the results 5 of the analysis of a thing; 6 (c) a decision of the tribunal on an appeal against a decision 7 of an appeal committee mentioned in paragraph (b); 8 (d) a decision of the tribunal on an appeal against a decision 9 of a control body's steward for which the steward relied 10 on a relevant certificate about the results of the analysis 11 of a thing. 12 `(2) In making the decision, it is enough for the decision maker to 13 be satisfied that in taking and dealing with the thing for 14 analysis, the control body has substantially complied with the 15 integrity board's procedures (the relevant procedures) 16 mentioned in section 115(3) as in force at the relevant time. 17 `(3) In considering whether there has been substantial compliance 18 with the relevant procedures, the decision maker must have 19 regard to the evidence of an accredited analyst, or accredited 20 veterinary surgeon, of an accredited facility about whether 21 substantial compliance with the relevant procedures has not 22 adversely affected the integrity of the analysis. 23 `(4) In this section-- 24 relevant certificate means a certificate mentioned in section 25 147(3).'. 26 Part 14 Amendment of South Bank 27 Corporation Act 1989 28 Clause 93 Act amended in pt 14 29 This part amends the South Bank Corporation Act 1989. 30 Page 65

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 15 Amendment of South Bank Corporation By-law 2004 [s 94] Clause 94 Insertion of new pt 11, div 4 1 After section 128-- 2 insert-- 3 `Division 4 Transitional provision for Revenue 4 and Other Legislation Amendment 5 Act (No. 2) 2008 6 `129 Amendment of by-law 7 `The amendment of the South Bank Corporation By-law 2004 8 by the Revenue and Other Legislation Amendment Act (No. 2) 9 2008 does not affect the power of the Governor in Council to 10 approve any further amendment of the by-law, or the repeal of 11 the by-law, by the corporation.'. 12 Part 15 Amendment of South Bank 13 Corporation By-law 2004 14 Clause 95 By-law amended in pt 15 15 This part amends the South Bank Corporation By-law 2004. 16 Clause 96 Replacement of s 6 (Site notices--controlling drinking, 17 entry to a place and other activities) 18 Section 6-- 19 omit, insert-- 20 `6 Site notice--controlling entry to a place and 21 activities etc. 22 `(1) For the purposes of the Act, the corporation may, by site 23 notice-- 24 (a) indicate the entitlement of persons to enter a place on 25 the site; or 26 Page 66

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 16 Amendment of South East Queensland Water (Restructuring) Act 2007 [s 97] Example-- 1 A site notice may indicate an unauthorised person must not enter 2 a place. 3 (b) control the activities, conduct or behaviour of persons 4 on the site. 5 `(2) A person must comply with a site notice under subsection (1) 6 unless the person has a reasonable excuse. 7 Maximum penalty for subsection (2)--4 penalty units.'. 8 Part 16 Amendment of South East 9 Queensland Water 10 (Restructuring) Act 2007 11 Clause 97 Act amended in pt 16 12 This part amends the South East Queensland Water 13 (Restructuring) Act 2007. 14 Clause 98 Amendment of s 26 (Disclosure of interests) 15 (1) Section 26(7)-- 16 renumber as section 26(8). 17 (2) Section 26-- 18 insert-- 19 `(7) If there are no members who may remain present for 20 considering or deciding an issue, the responsible Ministers 21 may, by each signing consent to a proposed resolution, 22 consider and decide the issue.'. 23 Page 67

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 99] Clause 99 Replacement of s 33 (Appointment of senior executives) 1 Section 33-- 2 omit, insert-- 3 `33 Appointment of senior executives 4 `The senior executives of a new water entity are to be 5 appointed by the new water entity's board.'. 6 Clause 100 Amendment of s 65 (Water entities) 7 Section 65(1)(d), after `Company'-- 8 insert-- 9 `Pty'. 10 Part 17 Amendment of State 11 Development and Public Works 12 Organisation Act 1971 13 Clause 101 Act amended in pt 17 14 This part amends the State Development and Public Works 15 Organisation Act 1971. 16 Clause 102 Amendment of s 2 (Definitions) 17 Section 2, `the schedule'-- 18 omit, insert-- 19 `schedule 2'. 20 Page 68

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 103] Clause 103 Insertion of new pt 4, div 1A 1 Part 4-- 2 insert-- 3 `Division 1A Coordinator-General's costs of 4 environmental coordination process 5 `25A Fees for pt 4 6 `(1) An application under this part must be accompanied by the 7 relevant application fee stated in schedule 1. 8 `(2) The Coordinator-General must refuse to receive the 9 application unless the fee has been paid. 10 `(3) The proponent for a significant project must pay the 11 Coordinator-General the fees stated in schedule 1 at the times 12 provided for under the schedule. 13 `(4) If a fee stated in schedule 1 becomes payable under subsection 14 (3), the Coordinator-General's obligations under this part for 15 the significant project are suspended until the fee has been 16 paid. 17 `(5) Subsection (4) applies despite any other provision of this part. 18 `25B Recovering the cost of advice or services for 19 environmental coordination 20 `(1) This section applies if the Coordinator-General obtains from 21 another entity advice or services the Coordinator-General 22 considers necessary to-- 23 (a) decide an application under this part by a proponent of a 24 project; or 25 (b) take action under this part relating to a significant 26 project. 27 `(2) The Coordinator-General may recover from the proponent as 28 a debt the reasonable cost of obtaining the advice or services.'. 29 Page 69

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 104] Clause 104 Insertion of pt 4, div 2, sdiv 1 hdg 1 After part 4, division 2 heading-- 2 insert-- 3 `Subdivision 1 Power to declare significant 4 project'. 5 Clause 105 Insertion of new pt 4, div 2, sdiv 2, pt 4, div 2, sdiv 3 hdg 6 and s 27AD 7 After section 27-- 8 insert-- 9 `Subdivision 2 Applying for and obtaining 10 significant project declaration 11 `27AA Who may apply 12 `(1) The proponent of the project may apply to the 13 Coordinator-General for a declaration under section 26(1) 14 about the project. 15 `(2) To remove any doubt, it is declared that this subdivision does 16 not prevent the Coordinator-General from making a 17 declaration under section 26(1) on the Coordinator-General's 18 own initiative. 19 `27AB Requirements for application 20 `The application must be written and include-- 21 (a) an initial advice statement mentioned in section 27(a); 22 and 23 (b) enough information about the project to allow the 24 Coordinator-General to consider the matters mentioned 25 in section 27(b) to (h) for the project. 26 Page 70

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 106] `27AC Deciding application 1 `(1) The Coordinator-General must decide whether or not to make 2 the declaration. 3 `(2) Sections 26(2) and (3) and 27 apply for the making of the 4 decision. 5 `(3) If the Coordinator-General decides not to make the 6 declaration, the Coordinator-General must give the applicant 7 written notice of the decision and the reasons for it. 8 `Subdivision 3 Miscellaneous provisions 9 `27AD Application of Judicial Review Act 1991 10 `The Judicial Review Act 1991, parts 3 and 5, other than 11 section 41(1), do not apply to a decision, action or conduct of 12 the Coordinator-General under this part relating to the project. 13 Editor's note-- 14 Judicial Review Act 1991, part 3 (Statutory orders of review) and part 5 15 (Prerogative orders and injunctions)'. 16 Clause 106 Replacement of ss 35C and 35D 17 Sections 35C and 35D-- 18 omit, insert-- 19 `35C Application for evaluation of environmental effects 20 of proposed change 21 `The proponent may apply to the Coordinator-General to 22 evaluate, under this division, the environmental effects of the 23 proposed change, its effects on the project and any other 24 related matters.'. 25 Clause 107 Amendment of s 35E (Requirements for notice) 26 (1) Section 35E, heading, `notice'-- 27 omit, insert-- 28 Page 71

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 108] `application'. 1 (2) Section 35E, `notice must'-- 2 omit, insert-- 3 `application must be written and'. 4 Clause 108 Amendment of s 35F (Coordinator-General may seek 5 comments or information) 6 Section 35F(1), `notice'-- 7 omit, insert-- 8 `application'. 9 Clause 109 Amendment of s 35G (Public notice) 10 (1) Section 35G(1), `may, by written notice,' 11 omit, insert-- 12 `must decide whether or not to'. 13 (2) Section 35G(2)-- 14 renumber as section 35G(4). 15 (3) Section 35G-- 16 insert-- 17 `(2) The Coordinator-General must give the proponent a written 18 notice (the decision notice) stating the decision, and if the 19 decision was to make a requirement under subsection (1), the 20 decided way of public notification. 21 `(3) If the decision is to require public notification, the decision 22 notice must be given before the evaluation is made. 23 `(5) Subsections (6) to (8) apply if the decision is not to require 24 public notification. 25 `(6) If the Coordinator-General is of the opinion that the proposed 26 change might be approved unconditionally, the 27 Coordinator-General may defer giving the decision notice. 28 Page 72

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 110] `(7) If the Coordinator-General's opinion under subsection (6) 1 changes or if the Coordinator-General is not of that opinion, 2 the Coordinator-General must immediately give the decision 3 notice. 4 `(8) If the proposed change is approved unconditionally, the 5 decision notice must accompany the Coordinator-General's 6 change report when it is given to the proponent under section 7 35J. 8 `(9) In this section-- 9 approved unconditionally, for the proposed change, means 10 that the evaluation allows the change without the 11 Coordinator-General doing anything mentioned in section 12 35I(2).'. 13 Clause 110 Amendment of s 35I (Coordinator-General's change 14 report) 15 Section 35I-- 16 insert-- 17 `(3) The evaluation may refuse to allow the proposed change. 18 `(4) If the evaluation refuses to allow the proposed change, it must 19 state reasons for the refusal.'. 20 Clause 111 Amendment of s 111 (Delegation of authority of 21 Coordinator-General) 22 (1) Section 111(2)(b)-- 23 omit, insert-- 24 `(b) may be delegated only to a local body or any of the 25 following under the Public Service Act 2008-- 26 (i) a chief executive; 27 (ii) a senior executive; 28 (iii) a term appointee whose remuneration is equivalent 29 to, or more than, that of a senior executive.'. 30 Page 73

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] (2) Section 111(3), `A local body or chief executive'-- 1 omit, insert-- 2 `An entity'. 3 Clause 112 Insertion of new pt 7A 4 After section 157-- 5 insert-- 6 `Part 7A Enforcement and general 7 offences 8 `Division 1 Enforcement notices 9 `Subdivision 1 Giving enforcement notice 10 `157A What is an enforceable condition 11 `(1) An enforceable condition is any of the following-- 12 (a) a condition mentioned in section 35(4)(b) or (d), 35I(2), 13 62 or 71; 14 (b) a requirement recommended under section 35I(2)(b) or 15 43 that has been included in a designation as community 16 infrastructure under the Integrated Planning Act, section 17 2.6.8; 18 (c) a stated condition recommended under section 35I(2)(b) 19 or section 52 that has become part of an approval under 20 another Act mentioned in part 4, division 7 (a relevant 21 approval); 22 (d) a condition imposed under section 76O or 84. 23 `(2) To remove any doubt, it is declared that a condition or 24 requirement mentioned in subsection (1) continues to be an 25 enforceable condition even though-- 26 Page 74

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] (a) it has become part of a relevant approval; or 1 (b) it has been amended under this Act; or 2 (c) the enforceable condition, as a part of a relevant 3 approval, has been amended under another Act. 4 `157B Power to give enforcement notice 5 `(1) This section applies if the Coordinator-General reasonably 6 believes a person has contravened, or is contravening, an 7 enforceable condition. 8 `(2) The Coordinator-General may give the person a written notice 9 (an enforcement notice) requiring the person to-- 10 (a) comply with the condition; or 11 (b) take stated steps the Coordinator-General considers are 12 reasonably necessary to ensure compliance with the 13 condition. 14 `(3) Without limiting subsection (2)(b), an enforcement notice 15 may-- 16 (a) require the recipient to not start, or stop, a stated activity 17 indefinitely, for a stated period or until further notice 18 from the Coordinator-General; or 19 (b) require the recipient to carry out a stated activity only 20 during stated times or subject to stated conditions; or 21 (c) require the recipient to take stated action within a stated 22 period. 23 `(4) An enforcement notice may also require the recipient to notify 24 the Coordinator-General when the recipient has complied 25 with the notice. 26 `(5) To remove any doubt, it is declared that this section does 27 not-- 28 (a) affect a power under another Act to enforce a condition; 29 or 30 (b) prevent the bringing of a proceeding for an offence 31 against another Act. 32 Page 75

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] Note-- 1 See, however, the Acts Interpretation Act 1954, section 45 (Offence 2 punishable only once). 3 `157C Requirements for enforcement notice 4 `(1) An enforcement notice must-- 5 (a) identity the enforceable condition the subject of the 6 notice; and 7 (b) state each of the following-- 8 (i) the recipient's name; 9 (ii) the land or activity the subject of the notice; 10 (iii) that the Coordinator-General believes the recipient 11 has contravened, or is contravening, the condition; 12 (iv) the reasons for the belief; 13 (v) the requirements imposed under the notice; and 14 (c) include, or be accompanied by, an information notice 15 about the decision to give the notice. 16 `(2) In this section-- 17 information notice means a written notice stating-- 18 (a) the appeal right against the decision, under section 19 157D; and 20 (b) that an appeal must be started within 20 business days 21 after the day the notice is given; and 22 (c) how to appeal; and 23 (d) that, under section 157E, the recipient may apply for a 24 stay of the decision. 25 Page 76

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] `Subdivision 2 Appeals 1 `157D Right of appeal 2 `(1) The recipient of an enforcement notice may appeal to the 3 Planning and Environment Court against the decision to give 4 the notice. 5 `(2) The appeal must be started within 20 business days after the 6 day the notice is given. 7 Note-- 8 For how to start the appeal and procedures for the appeal, see the 9 Integrated Planning Act, chapter 4, part 1, divisions 10 to 12. 10 `157E Stay only by application 11 `(1) An appeal under section 157D affects the decision the subject 12 of the appeal and the operation of the relevant enforcement 13 notice only if the decision is stayed. 14 `(2) The Planning and Environment Court may grant a stay of the 15 decision to secure the effectiveness of the appeal. 16 `(3) A stay-- 17 (a) may be given on the conditions the court considers 18 appropriate; and 19 (b) operates for the period fixed by the court; and 20 (c) may be amended or cancelled by the court. 21 `(4) The period of a stay under this section must not extend past 22 the time when the court decides the appeal. 23 Page 77

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] `Subdivision 3 Effects of enforcement notice 1 `157F Offence to contravene enforcement notice 2 `The recipient of an enforcement notice must comply with the 3 notice. 4 Maximum penalty--1665 penalty units. 5 `157G Notice of disposal by recipient of any current 6 enforcement notice 7 `(1) This section applies if the recipient of a current enforcement 8 notice proposes to dispose of the land or business to which the 9 notice relates to someone else (the prospective buyer). 10 `(2) Before agreeing to dispose of the land or business, the 11 recipient must give written notice to the prospective buyer of 12 the existence of the enforcement notice. 13 Maximum penalty--50 penalty units. 14 `(3) Within 10 business days after agreeing to dispose of the land 15 or business, the recipient must give written notice of the 16 disposal to the Coordinator-General. 17 Maximum penalty--50 penalty units. 18 `(4) In this section-- 19 current enforcement notice means an enforcement notice that 20 has not been complied with and has not been withdrawn. 21 `157H Additional consequence of not giving notice of 22 disposal 23 `(1) This section applies if section 157G applies and the recipient 24 of the enforcement notice does not comply with section 25 157G(2). 26 `(2) The prospective buyer may end the agreement to dispose of 27 the land or business by written notice given to the recipient 28 Page 78

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] before the completion of the agreement or possession under 1 the agreement, whichever is the earlier. 2 `(3) On the ending of the agreement under subsection (2)-- 3 (a) a person who was paid amounts by the prospective 4 buyer under the agreement must refund the amounts to 5 the prospective buyer; and 6 (b) the prospective buyer must return to the recipient any 7 documents about the disposal, other than the prospective 8 buyer's copy of the agreement. 9 `(4) This section has effect despite any other Act or anything to the 10 contrary in the agreement. 11 `Division 2 Enforcement orders 12 `157I Starting proceeding for enforcement order 13 `(1) The Coordinator-General may start a proceeding in the 14 Planning and Environment Court-- 15 (a) for an enforcement order to remedy or restrain a 16 contravention of an enforceable condition; or 17 (b) if the Coordinator-General has started a proceeding 18 under this section for an enforcement order and the 19 court has not decided the proceeding--for an order 20 under section 157J. 21 `(2) A proceeding for an enforcement order may be started 22 whether or not anyone's right has been, or may be, infringed 23 by, or because of, the contravention of the enforceable 24 condition the subject of the proceeding. 25 `157J Making interim enforcement order 26 `(1) The Planning and Environment Court may make an order 27 pending a decision of a proceeding for an enforcement order if 28 the court is satisfied it would be appropriate to make the 29 order. 30 Page 79

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] `(2) The court may make the order subject to conditions. 1 `(3) However, a condition can not require the Coordinator-General 2 to give an undertaking about damages. 3 `157K Making enforcement order 4 `(1) The Planning and Environment Court may make an 5 enforcement order if the court is satisfied the relevant 6 contravention of an enforceable condition-- 7 (a) is happening, or has happened; or 8 (b) will happen unless the enforcement order is made. 9 `(2) The court may make the order whether or not an enforcement 10 notice has been given for the contravention. 11 `157L Effect of enforcement order 12 `(1) An enforcement order may direct a party to the proceeding for 13 the order-- 14 (a) to stop an activity that constitutes, or will constitute, a 15 contravention of an enforceable condition; or 16 (b) not to start an activity that will constitute a 17 contravention of an enforceable condition; or 18 (c) to do anything required to stop a contravention of an 19 enforceable condition; or 20 (d) to return anything to a condition as close as practicable 21 to the condition it was in immediately before a 22 contravention of an enforceable condition; or 23 (e) to do anything about the land or activity the subject of 24 the order to comply with an enforceable condition. 25 `(2) Without limiting the Planning and Environment Court's 26 powers, it may make an enforcement order requiring the 27 repair, demolition or removal of a building. 28 `(3) An enforcement order must state the time by which it must be 29 complied with. 30 Page 80

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] `(4) An enforcement order may be in terms the court considers 1 appropriate to ensure compliance with an enforceable 2 condition. 3 `157M Powers about enforcement orders 4 `(1) The Planning and Environment Court's power to make an 5 enforcement order to stop, or not to start, an activity may be 6 exercised-- 7 (a) whether or not it appears to the court that the person 8 against whom the order is made (the relevant person) 9 intends to engage again, or to continue to engage again, 10 in the activity; and 11 (b) whether or not the relevant person has previously 12 engaged in an activity of the same type; and 13 (c) whether or not there is danger of substantial damage to 14 property or the environment or injury to another person 15 if the relevant person engages, or continues to engage, in 16 the activity. 17 `(2) The court's power to make an enforcement order to do 18 anything may be exercised-- 19 (a) whether or not it appears to the court that the person 20 against whom the order is made (also the relevant 21 person) intends to fail, or to continue to fail, to do the 22 thing; and 23 (b) whether or not the relevant person has previously failed 24 to do a thing of the same type; and 25 (c) whether or not there is danger of substantial damage to 26 property or the environment or injury to anyone else if 27 the relevant person fails, or continues to fail, to do the 28 thing. 29 `(3) The court may cancel or change an enforcement order on the 30 application of the Coordinator-General or the person against 31 whom the order is made. 32 Page 81

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] `(4) The court's powers under this section are in addition to, and 1 do not limit, its other powers. 2 Note-- 3 For costs, see the Integrated Planning Act, section 4.1.23. 4 `157N Offence to contravene enforcement order 5 `A person against whom an enforcement order has been made 6 must comply with the order. 7 Maximum penalty--3000 penalty units or 2 years 8 imprisonment. 9 Note-- 10 See also the Integrated Planning Act, section 4.1.5 (Contempt and 11 contravention of orders). 12 `Division 3 General offences 13 `157O Giving Coordinator-General a false or misleading 14 document 15 `A person must not, in relation to the performance of the 16 Coordinator-General's functions, give the 17 Coordinator-General a document containing information the 18 person knows is false or misleading in a material particular. 19 Maximum penalty--1665 penalty units. 20 `157P Executive officer must ensure corporation does not 21 commit particular offences 22 `(1) The executive officers of a corporation must ensure the 23 corporation complies with sections 84, 157F, 157N and 157O. 24 Editor's note-- 25 section 84 (Use of land under approved development scheme) 26 `(2) If a corporation commits an offence against section 84, 157F, 27 157N or 157O each of its executive officers also commits an 28 Page 82

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] offence, namely, the offence of failing to ensure the 1 corporation complies with the section. 2 Maximum penalty--the penalty for the contravention of the 3 section by an individual. 4 `(3) Evidence that the corporation has been convicted of an 5 offence against section 84, 157F, 157N or 157O is evidence 6 that each of its executive officers committed the offence of 7 failing to ensure the corporation complies with the section. 8 `(4) However, it is a defence for an executive officer to prove 9 that-- 10 (a) if the officer was in a position to influence the conduct 11 of the corporation in relation to the offence--the officer 12 exercised reasonable diligence to ensure the corporation 13 complied with the section; or 14 (b) the officer was not in a position to influence the conduct 15 of the corporation in relation to the offence. 16 `(5) In this section-- 17 executive officer, of a corporation, means a person who is 18 concerned with, or takes part in, its management, whether or 19 not the person is a director or the person's position is given 20 the name of executive officer. 21 `Division 4 Proceedings for offences 22 `157Q Types of offence under Act 23 `(1) An offence against the following is a misdemeanour-- 24 (a) section 157N; 25 (b) section 157P, to the extent the offence relates to an 26 offence by a corporation against section 157N. 27 `(2) Any other offence against this Act is a summary offence. 28 Page 83

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 113] `157R Who may bring summary proceeding 1 `A proceeding for a summary offence against this Act may be 2 brought only by the Coordinator-General or a person acting 3 for the Coordinator-General.'. 4 Clause 113 Omission of s 170 (Mode of prosecution) 5 Section 170-- 6 omit. 7 Clause 114 Insertion of new pt 9, div 3 and sch 1 8 After section 178-- 9 insert-- 10 `Division 3 Transitional provisions for 11 amendments under Revenue and 12 Other Legislation Amendment Act 13 (No. 2) 2008 14 `179 Meaning of commencement for div 3 15 `In this division-- 16 commencement means the date of assent of the Revenue and 17 Other Legislation Amendment Act (No. 2) 2008. 18 `180 Existing evaluation requests under pt 4, div 3A 19 `(1) A notice under former section 35D given before the 20 commencement is taken to be an application under section 21 35C as in force from the commencement. 22 `(2) Subject to section 181(2), this Act as in force from the 23 commencement applies to the application and the evaluation 24 under part 4, division 3A for the application. 25 Page 84

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] `181 Fees 1 `(1) The fees stated in schedule 1, part 2 under the heading 2 `Significant project declaration and EIS process' do not apply 3 to a proponent of a significant project declared before the 4 commencement. 5 `(2) The fees stated in schedule 1, part 2 do not apply to an 6 evaluation under part 4, division 3A for a notice under former 7 section 35D given before the commencement. 8 `182 Enforcement notices and orders 9 `(1) An enforcement notice or enforcement order may relate to an 10 enforceable condition that existed before the commencement. 11 `(2) However, an enforcement notice or enforcement order can not 12 relate to a contravention of an enforceable condition if the act 13 or omission that constitutes the contravention happened 14 before the commencement. 15 `Schedule 1 Fees for part 4 16 section 25A 17 `Part 1 General provisions 18 `1 Operation of sch 1 19 `(1) This schedule provides for the fees mentioned in section 25A. 20 `(2) The fees are for the matters relating to the administration of 21 part 4 by the Coordinator-General that are stated in column 1 22 of the table in part 2. 23 `(3) If, under section 32(1)(b), the process under part 4, division 3 24 involves an EIS for a stage of a significant project, the fees 25 Page 85

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] apply as if each stage of the project were a whole significant 1 project. 2 `2 When the fees are payable 3 `The fee for each of the matters stated in column 1 of the table 4 in part 2 is payable on the happening of the event stated 5 opposite the matter in column 2 of the table. 6 `3 Amount of the fees 7 `(1) The amount of the fee for each of the matters is-- 8 (a) if the fee becomes payable before 2010--the amount 9 stated opposite the matter in column 3 of the table in 10 part 2 (column 3); or 11 (b) if the fee becomes payable during 2010--the amount 12 stated opposite the matter in column 3, CPI indexed for 13 2010; or 14 (c) if the fee becomes payable during any later year--the 15 amount stated opposite the matter in column 3, CPI 16 indexed for 2010 and all years since 2010. 17 `(2) However, if the amount provided for under subsection (1) is 18 an amount that is or includes a fraction of a dollar, the amount 19 is taken to be the amount that is the nearest dollar, rounded up. 20 `(3) In this section-- 21 CPI means-- 22 (a) the all groups index for Brisbane published by the 23 Australian Bureau of Statistics; or 24 (b) if the index ceases to be published, another similar index 25 prescribed under a regulation. 26 CPI indexed, for a year (the relevant year), means the 27 addition of any amount that equates to any percentage 28 increase in the CPI between the following quarters-- 29 (a) the December quarter for the year before the previous 30 year to the relevant year; 31 Page 86

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] (b) the December quarter for previous year to the relevant 1 year. 2 `4 Access to adjusted amounts 3 `(1) From and including 2010, the Coordinator-General must 4 publish on the department's website the amount of the fee for 5 each of the matters as worked out under section 3. 6 `(2) A failure to comply with subsection (1) does not limit or 7 otherwise affect the operation of section 3. 8 `Part 2 Table of fees 9 column 1 column 2 column 3 matter for which fee is payable event when payment is amount of required fee (up to 2010) $ significant project declaration and EIS process (part 4, divisions 2 and 3) application for declaration of the making of the 25 990.00 significant project (section application 27AA) notice of requirement for EIS public notification for the 25 000.00 and of draft terms of reference significant project (section (section 29) and finalising 29(1)(b)) terms of reference (section 30) the matters mentioned in the giving to the proponent 50 000.00 sections 31, 32 and 33(1) of a copy of the finalised relating to an EIS terms of reference (section 30(1)) Page 87

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] column 1 column 2 column 3 matter for which fee is payable event when payment is amount of required fee (up to 2010) $ Coordinator-General's when the submission period 50 000.00 evaluation of EIS, for the EIS ends (section submissions, other material 33(1)(d)) and preparation of report (section 35) evaluation of changes to significant project (part 4, division 3A) application for evaluation of when the application is 990.00 environmental effects of made proposed change (section 35C) the matters mentioned in on the giving of the 25 000.00 sections 35F to 35J if-- decision notice (a) the Coordinator-General decides under section 35G not to require public notification; and (b) the decision notice under section 35G does not accompany the Coordinator-General's change report (section 35G(7)) the matters mentioned in on the giving of the 50 000.00'. sections 35F to 35J if the decision notice under Coordinator-General decides section 35G under section 35G to require public notification 1 Page 88

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 18 Amendment of Statutory Authorities (Superannuation Arrangements) Act 1994 [s 115] Clause 115 Amendment of schedule (Dictionary) 1 (1) Schedule-- 2 insert-- 3 `enforceable condition see section 157A. 4 enforcement notice see section 157B(2). 5 enforcement order means an order made under part 7A, 6 division 2. 7 Planning and Environment Court means the Planning and 8 Environment Court under the Integrated Planning Act. 9 recipient, for a provision about an enforcement notice given 10 or proposed to be given, means the person to whom the notice 11 has been, or is proposed to be, given.'. 12 (2) Schedule-- 13 renumber as schedule 2. 14 Part 18 Amendment of Statutory 15 Authorities (Superannuation 16 Arrangements) Act 1994 17 Clause 116 Act amended in pt 18 18 This part amends the Statutory Authorities (Superannuation 19 Arrangements) Act 1994. 20 Clause 117 Amendment of s 4 (Superannuation arrangements) 21 Section 4(2), `Occupational Superannuation Standards Act 22 1987'-- 23 omit, insert-- 24 `Occupational Superannuation Standards Regulations 25 Application Act 1992'. 26 Page 89

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 118] Part 19 Amendment of Superannuation 1 (State Public Sector) Act 1990 2 Clause 118 Act amended in pt 19 3 This part amends the Superannuation (State Public Sector) 4 Act 1990. 5 Clause 119 Amendment of s 6A (Board may ask Minister to revoke 6 trustee's appointment) 7 Section 6A-- 8 insert-- 9 `(5) To remove any doubt, it is declared that this section does not 10 apply to the office of a trustee that has become vacant under 11 section 5(9).'. 12 Clause 120 Omission of s 27 (Exemption from taxation) 13 Section 27-- 14 omit. 15 Clause 121 Amendment of s 28 (Contributions by units) 16 Section 28(2), after `member'-- 17 insert-- 18 `or, for a payment other than a periodic payment, by the time 19 stated by the Treasurer'. 20 Clause 122 Amendment of s 29 (Appropriation of contribution) 21 Section 29-- 22 insert-- 23 `(2) The contribution by the Crown under subsection (1) in a 24 financial year must be at least the amount required to meet the 25 Page 90

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 123] defined benefits under the deed that fall due for payment in 1 the financial year less-- 2 (a) any share of the defined benefits satisfied by 3 contributions already paid by the Crown; and 4 (b) any share of the defined benefits satisfied by 5 contributions already paid by the defined benefit 6 members to whom the benefits are payable and 7 accumulated interest on the contributions. 8 `(3) In this section-- 9 accumulated interest, on contributions paid by a defined 10 benefit member, means interest credited to the member's 11 account under the deed that is attributable to the amount of the 12 contributions. 13 defined benefit members means members in a defined benefit 14 category under the deed. 15 defined benefits means benefits payable under the deed to 16 defined benefit members.'. 17 Clause 123 Omission of s 32J (Liability for tax) 18 Section 32J-- 19 omit. 20 Clause 124 Amendment of s 32K (Deed making power for 21 transferring members) 22 Section 32K(6), after `decided by'-- 23 insert-- 24 `the board after consulting with'. 25 Clause 125 Insertion of new pt 5B 26 After part 5A-- 27 insert-- 28 Page 91

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 125] `Part 5B Closure of standard defined 1 benefit category 2 `32M Definitions for pt 5B 3 `In this part-- 4 commencement day means the day this part commences. 5 standard defined benefit category means the membership 6 category under the deed that was of that name immediately 7 before the commencement day. 8 `32N Closure of standard defined benefit category 9 `(1) A person may not become a member in the standard defined 10 benefit category. 11 `(2) A person who is not a member in the standard defined benefit 12 category in relation to particular employment may not become 13 a member in the standard defined benefit category in relation 14 to that employment. 15 `(3) To remove any doubt, it is declared that-- 16 (a) subsections (1) and (2) apply despite anything in the 17 deed or other instrument in force under this Act; and 18 (b) subsection (1) prevents a person becoming a member in 19 the standard defined benefit category even if the person 20 was previously in that category (before or after the 21 commencement day); and 22 (c) subsection (2) prevents a person becoming a member in 23 the standard defined benefit category in relation to 24 particular employment even if the person was previously 25 in that category in relation to that employment (before 26 or after the commencement day). 27 `(4) This section does not apply to a person with approval given 28 under section 32O. 29 Page 92

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 125] `32O Approval to join after commencement day in 1 particular circumstances 2 `(1) Within 6 months after the commencement day, a person may 3 give a written application to the government superannuation 4 officer (the officer) for approval to become a member in the 5 standard defined benefit category in relation to particular 6 employment. 7 `(2) The person must give the officer the information reasonably 8 required by the officer to decide the application. 9 `(3) The officer may approve the application if satisfied that, 10 before the commencement day, the applicant-- 11 (a) took a step for the purpose of becoming a member in the 12 standard defined benefit category; or 13 Example-- 14 The applicant completed a form required to become a member in 15 the standard defined benefit category but, on the commencement 16 day, the form was with the applicant's employer. 17 (b) took a step for the purpose of deciding whether to 18 become a member in the standard defined benefit 19 category. 20 Example-- 21 The applicant arranged before the commencement day to obtain 22 financial advice for the purpose of deciding whether to become a 23 member in the standard defined benefit category. 24 `(4) The officer must decide the application as soon as is 25 practicable. 26 `(5) The officer must give the applicant written notice of the 27 decision and, if the decision is not to give the approval, the 28 reasons for the decision. 29 `(6) If the officer decides not to give approval, the applicant may, 30 within 28 days after receiving notice of the decision, give a 31 written application to the chief executive for a review of the 32 decision. 33 Page 93

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 125] `(7) The chief executive must review the decision as soon as is 1 practicable and either confirm the officer's decision or give 2 the approval. 3 `(8) The chief executive must give the applicant written notice of 4 the chief executive's decision on the review and, if the 5 decision is to confirm the officer's decision, the reasons for 6 the chief executive's decision. 7 `(9) For part 3A, the officer's functions include the functions 8 under this section. 9 `32P Membership taken to continue in particular 10 circumstances 11 `(1) This section applies if-- 12 (a) on or after the commencement day, a person who is a 13 member of the standard defined benefit category in 14 relation to employment with a particular unit of the 15 State public sector stops being employed by that unit; 16 and 17 (b) within 1 month after ceasing the employment mentioned 18 in paragraph (a), the person starts employment with the 19 same or another unit of the State public sector (the new 20 employment); and 21 (c) the person is eligible for membership in the standard 22 defined benefit category in relation to the new 23 employment. 24 `(2) The person's membership in the standard defined benefit 25 category continues until it ends under the deed.'. 26 Page 94

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Part 20 Amendment of Taxation Administration Act 2001 [s 126] Part 20 Amendment of Taxation 1 Administration Act 2001 2 Clause 126 Act amended in pt 20 3 This part amends the Taxation Administration Act 2001. 4 Clause 127 Amendment of s 111 (Disclosure of confidential 5 information) 6 (1) Section 111(3) to (5)-- 7 renumber as section 111(4) to (6). 8 (2) Section 111-- 9 insert-- 10 `(3) Also, if the commissioner becomes aware, from information 11 obtained or held by the commissioner in the course of 12 administering this Act, of a particular offence or suspected 13 offence (whether against this Act or another law), the 14 commissioner may disclose confidential information about 15 the offence or suspected offence to a member of the 16 Queensland Police Service or the Australian Federal Police 17 for an investigation or proceeding (including for starting an 18 investigation or proceeding).'. 19 Clause 128 Amendment of sch 2 (Dictionary) 20 Schedule 2, definition confidential information-- 21 omit, insert-- 22 `confidential information means information disclosed to, 23 obtained by, or otherwise held by, an official under or in 24 relation to a tax law.'. 25 Page 95

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Schedule Schedule Minor amendments of the 1 Duties Act 2001 2 section 3 3 1 Section 9(4), `subsection (1)(e)'-- 4 omit, insert-- 5 `subsection (1)(d)'. 6 2 Section 123(3)(b)(i), `or'-- 7 omit. 8 3 Section 141(1)(a), `Libraries and Archives Act 1988'-- 9 omit, insert-- 10 `Libraries Act 1988'. 11 4 Section 141(1)(f)-- 12 omit. 13 5 Section 141(1)(g)-- 14 renumber as section 141(1)(f). 15 6 Section 375, `National Health Act 1953 (Cwlth), section 16 67'-- 17 omit, insert-- 18 `Private Health Insurance Act 2007 (Cwlth), section 121--1'. 19 7 Section 382(2), `the following amount'-- 20 omit. 21 Page 96

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Schedule 8 Section 393(a), `Libraries and Archives Act 1988'-- 1 omit, insert-- 2 `Libraries Act 1988'. 3 9 Section 428, heading, `Gas Pipelines Access 4 (Queensland) Act'-- 5 omit, insert-- 6 `National Gas (Queensland) Act'. 7 10 Schedule 6-- 8 insert-- 9 `advance see section 249.'. 10 11 Schedule 6, definition government entity, `Public Service 11 Act 1996, section 21'-- 12 omit, insert-- 13 `Public Service Act 2008, section 24'. 14 12 Schedule 6, definition insurance intermediary-- 15 omit, insert-- 16 `insurance intermediary see the Insurance Contracts Act 17 1984 (Cwlth), section 11(1).'. 18 State of Queensland 2008 Page 97

 


 

AMENDMENTS TO BILL

Revenue and Other Legislation Amendment Bill (No. 2) 2008 Revenue and Other Legislation Amendment Bill (No. 2) 2008 Amendments agreed to during Consideration 1 Clause 2 (Commencement)-- At page 12, lines 20 to 22-- omit, insert-- `(8) Sections 49 and 55 (to the extent it inserts new definitions new home and special eligible transaction) are taken to have commenced on 14 October 2008. `(9) Part 4, other than sections 45, 49 to 52, 54 (to the extent it inserts new section 74) and 55 (to the extent it inserts new definitions new home and special eligible transaction), commences on 1 July 2009.'. 2 Clause 54 (Insertion of new pt 8)-- At page 42, line 11, `49, 50 and 52'-- omit, insert-- `49 to 52, 54 (to the extent it inserts new section 74) and 55 (to the extent it inserts new definitions new home and special eligible transaction)'. 3 Clause 54 (Insertion of new pt 8)-- At page 42, line 18, `1 January 2009'-- omit, insert-- `1 July 2009'. Page 1

 


 

Revenue and Other Legislation Amendment Bill (No. 2) 2008 4 Clause 63 (Amendment of sch 8 (Assessable development and self-assessable development))-- At page 46, table after line 14, column 2, paragraph (a)-- omit, insert-- `(a) development that is self-assessable development under part 2, table 1, item 1; or'. State of Queensland 2008

 


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