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This is a Bill, not an Act. For current law, see the Acts databases.


REVENUE LAWS (RECIPROCAL POWERS) AMENDMENT BILL 1998

       Queensland




   REVENUE LAWS
(RECIPROCAL POWERS)
 AMENDMENT BILL 1998

 


 

 

Queensland REVENUE LAWS (RECIPROCAL POWERS) AMENDMENT BILL 1998 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3 Amendment of s 2 (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Amendment of s 8 (Power of the relevant principal Queensland revenue officer to obtain information and evidence) . . . . . . . . . . . . . . . . . . 5 5 Amendment of s 9 (Power of a designated State revenue officer to obtain information and evidence) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Amendment of s 10 (Offence not to comply with requirement made under s 8 or 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Amendment of s 23 (Use of information obtained from other sources not prejudiced) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

 


 

 

1998 A BILL FOR An Act to amend the Revenue Laws (Reciprocal Powers) Act 1988

 


 

s1 4 s3 Revenue Laws (Reciprocal Powers) Amendment The Parliament of Queensland enacts-- 1 title 2 Short Clause 1. This Act may be cited as the Revenue Laws (Reciprocal Powers) 3 Amendment Act 1998. 4 amended 5 Act Clause 2. This Act amends the Revenue Laws (Reciprocal Powers) Act 1988. 6 of s 2 (Interpretation) 7 Amendment Clause 3.(1) Section 2(1), definition "officer", `Companies (Queensland) 8 Code'-- 9 omit, insert-- 10 `Corporations Law'. 11 (2) Section 2(1), definition "Queensland revenue law", 12 paragraph (d)-- 13 omit, insert-- 14 `(d) Fuel Subsidy Act 1997; 15 (e) another Act, prescribed under a regulation for this definition, that 16 provides for-- 17 (i) the levy of a tax, fee, duty or other impost; or 18 (ii) the payment of a subsidy in relation to goods.'. 19 (3) Section 2(2)(a), after `impost'-- 20 insert-- 21 `, or the payment of a subsidy in relation to goods,'. 22

 


 

s4 5 s5 Revenue Laws (Reciprocal Powers) Amendment of s 8 (Power of the relevant principal Queensland 1 Amendment revenue officer to obtain information and evidence) 2 Clause 4.(1) Section 8(1)(d)-- 3 omit, insert-- 4 `(d) inquiring into or deciding the liability, obligation or entitlement of 5 the person, or another person, under the recognised revenue law; 6 or'. 7 (2) Section 8(1)(e), `purposes of that law'-- 8 omit, insert-- 9 `purposes of the recognised revenue law'. 10 (3) Section 8(1)(e), `liability'-- 11 omit, insert-- 12 `liability, obligation or entitlement'. 13 of s 9 (Power of a designated State revenue officer to 14 Amendment obtain information and evidence) 15 Clause 5.(1) Section 9(1)(d)-- 16 omit, insert-- 17 `(d) inquiring into or deciding the liability, obligation or entitlement of 18 the person, or another person, under the recognised revenue law; 19 or'. 20 (2) Section 9(1)(e), `purposes of that law'-- 21 omit, insert-- 22 `purposes of the recognised revenue law'. 23 (3) Section 9(1)(e), `liability'-- 24 omit, insert-- 25 `liability, obligation or entitlement'. 26

 


 

s6 6 s7 Revenue Laws (Reciprocal Powers) Amendment of s 10 (Offence not to comply with requirement made 1 Amendment under s 8 or 9) 2 Clause 6.(1) Section 10(5), `subsection (7)'-- 3 omit, insert-- 4 `subsections (7) and (8)'. 5 (2) Section 10-- 6 insert-- 7 `(8) A person is excused from complying with a requirement under 8 section 8 or 9 to give information or to answer a question if-- 9 (a) the requirement relates to a matter arising under a recognised 10 revenue law that provides for the payment of a subsidy in relation 11 to goods; and 12 (b) complying with the requirement might tend to incriminate the 13 person.'. 14 of s 23 (Use of information obtained from other sources 15 Amendment not prejudiced) 16 Clause 7. Section 23, after `impost,'-- 17 insert-- 18 `or the payment of a subsidy in relation to goods,'. 19 20 State of Queensland 1998

 


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