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