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STATE TAXATION ACTS AMENDMENT ACT 2015 (NO. 26 OF 2015)
TABLE OF PROVISIONS
PART 1--PRELIMINARY
1. Purposes
2. Commencement
PART 2--AMENDMENT OF DUTIES ACT 2000
Division 1--General
3. Definitions—section 3
4. Who is an eligible pensioner?
5. What is a relevant acquisition?
6. Conversion of a private unit trust scheme to a public unit trust scheme
7. Conversion of a private company to a listed company
8. Definitions—Registration of unit trust schemes
9. What insurance is exempt from duty?
10. Primary producer vehicles
11. New sections 233AA and 233AB inserted
12. New Schedule 1 inserted
13. Amendments to Schedule 1
Division 2--Duty payable by foreign purchasers
14. Definitions
15. New sections 3A to 3F inserted
16. New section 18A inserted
17. New section 19A inserted
18. What is the consideration for the transfer of dutiable property?
19. Partitions of land
20. New section 28A inserted
21. Provisions for determining consideration
22. Imposition of duty
23. How duty is charged on relevant acquisitions in public landholders—concessional rate
24. Amendment of Schedule 2
PART 3--AMENDMENT OF LAND TAX ACT 2005
25. Definitions
26. New sections 3A to 3C inserted
27. Holders of beneficial interests
28. Who is liable for special land tax?
29. What is the rate of land tax?
30. Assessment of joint owners of land
31. Joint assessments in the case of principal place of residence land
32. New Division 2AB of Part 3 inserted
33. New Division heading inserted into Part 3
34. Trustee's right of reimbursement
35. New Division 3A of Part 3 inserted
36. Consequential repeal of definition of specified beneficiary
37. New section 104B inserted
38. New Parts 4 and 5 of Schedule 1 inserted
PART 4--AMENDMENT OF TAXATION ADMINISTRATION ACT 1997
Division 1--Refunds and offsets
39. Section 20 substituted and new section 20A inserted
40. Refund of amount
41. Section 116 substituted
42. Schedule 1 amended
43. Consequential amendment—Back to Work Act 2015
Division 2--Absentee owner land tax surcharge
44. Definitions
45. Amount of penalty tax
PART 5--REPEAL OF AMENDING ACT
46. Repeal of amending Act
ENDNOTES
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