Queensland Numbered Acts

REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009 NO. 19

TABLE OF PROVISIONS

           Contents
           Part 1--Preliminary
   1.      Short title
   2.      Commencement
           Part 2--Amendment of Consumer Credit Code
   3.      Code amended
   4.      Omission of s 146D (Expiry of Part)
           Part 3--Amendment of Duties Act 2001
   5.      Act amended
   6.      Amendment of s 445 (Notice of registration)
   7.      Amendment of s 447 (Restriction on assessment by commissioner)
   8.      Amendment of s 452 (Notice of registration)
   9.      Amendment of s 454 (Restriction on assessment by commissioner)
   10.     Amendment of ch 12, pt 4 hdg (Returns and reassessments by self assessors)
   11.     Amendment of s 455 (Lodging returns)
   12.     Insertion of new s 455A
           13. Amendment of s 470 (Cancellation of registration—ceasing to carry on business)
   14.     Amendment of s 471B (What is a relevant lodgement requirement)
   15.     Amendment of s 471C (Application of pt 2)
   16.     Amendment of s 471E (Liable party must give documents, and pay duty, to self assessor)
   17.     Amendment of s 471I (Application of pt 3)
   18.     Amendment of s 471J (Effect of engagement of self assessor on relevant lodgement requirement)
   19.     Amendment of s 480 (Offences about self assessments)
   20.     Amendment of s 481 (Offence to endorse instrument unless self assessor)
   21.     Amendment of s 488 (Commissioner may require payment of penalty)
   22.     Amendment of s 491 (When is an instrument properly stamped)
   23.     Amendment of sch 6 (Dictionary)
           Part 4--Amendment of First Home Owner Grant Act 2000
   24.     Act amended
   25.     Insertion of new s 70A
           Part 5--Amendment of Housing (Freeholding of Land) Act 1957
   26.     Act amended
   27.     Replacement of s 4C (How conversion takes effect)
   28.     Amendment of s 5B (Acceptance and payment of purchase price)
   29.     Amendment of s 6B (Cancellation of lease on registration of transfer)
   30.     Amendment of s 9A (Condition of unconverted lease)
   31.     Amendment of s 9B (Notification about application of div 3 to unconverted leases to be kept with register)
   32.     Amendment of s 10 (Disclosure requirement—contract for sale of unconverted lease)
           Part 6--Amendment of Land Tax Act 1915
   33.     Act amended
   34.     Amendment and renumbering of s 3 (Definitions)
           35. Insertion of new s 3
           36. Omission of pt 2 (Administration)
   37.     Omission of ss 9B and 10A
           38. Replacement of ss 11EB and 12
           39. Replacement of pt 4 hdg (Returns, assessments, and liability)
   40.     Omission of ss 15, 16, 17A-20B, and 22
           41. Amendment of s 24 (Mortgagees)
           42. Replacement of pts 4A and 5
   43.     Replacement of pt 7 hdg (Collection and recovery of tax)
   44.     Omission of ss 32-33A
           45. Amendment of s 34 (Recovery of tax)
   46.     Omission of ss 35 and 36
           47. Amendment of s 37 (Tax to be a first charge on land)
   48.     Omission of s 38 (Recovery of tax paid on behalf of another person)
   49.     Replacement of s 39 (Public officer of company)
   50.     Omission of ss 43, 43A, and 44A to 59
           51. Amendment of s 61 (Regulation-making power)
   52.     Insertion of new pt 9, div 5
           Part 7--Amendment of Pay-roll Tax Act 1971
   53.     Act amended
   54.     Amendment of s 1 (Short title)
   55.     Insertion of new s 6A
           56. Amendment of s 13LA (Particular avoidance arrangements involving employment agents)
   57.     Amendment of s 18 (Meaning of calculation day)
   58.     Amendment of s 20 (Amount of periodic liability)
   59.     Amendment of s 21 (Determination by commissioner of fixed periodic deduction)
   60.     Amendment of s 24 (Meaning of calculation day)
   61.     Amendment of s 26 (Amount of periodic liability)
   62.     Amendment of s 27 (Determination by commissioner of fixed periodic deduction)
   63.     Amendment of s 29 (Definitions for sdiv 1)
   64.     Amendment of s 33 (Definitions for sdiv 2)
   65.     Amendment of s 37 (Definitions for sdiv 1)
   66.     Amendment of s 41 (Definitions for sdiv 2)
   67.     Amendment of s 59 (Periodic returns)
   68.     Amendment of s 61 (Deemed lodgement of periodic return—payment by electronic transfer of funds)
   69.     Amendment of s 82 (Provision about assessments made by commissioner—employer who is exempt from lodging periodic returns)
   70.     Omission of s 86 (Notification requirement—employers required to work out fixed periodic deduction)
   71.     Insertion of new s 87A
           72. Amendment of schedule (Dictionary)
   73.     Amendment to change spelling
           Part 8--Amendment of Taxation Administration Act 2001
   74.     Act amended
   75.     Amendment of s 6 (Revenue laws)
   76.     Amendment of s 13 (Default assessments)
   77.     Amendment of s 14 (Making self assessment by lodging return)
   78.     Insertion of new s 14A
           79. Amendment of s 29 (Methods of payment)
   80.     Insertion of new ss 29A and 29B
           81. Amendment of s 30 (Time for payment of tax)
   82.     Amendment of s 32 (Time for payment of other amounts)
   83.     Amendment of s 35 (Payments by tax agents)
   84.     Amendment of s 54 (Unpaid tax interest)
   85.     Amendment of s 58 (Liability for penalty tax)
   86.     Amendment of s 77 (Application of Judicial Review Act)
   87.     Amendment of s 143 (Ways of giving document to commissioner)
   88.     Insertion of new ss 143A and 143B
           89. Amendment of s 144 (When document given to commissioner)
   90.     Amendment of s 145 (When lodgement requirement complied with)
   91.     Insertion of new s 150A
           92. Insertion of new ss 153A-153C
           93. Amendment of sch 2 (Dictionary)
           Part 9--Consequential and minor amendments
   94.     Amendments in sch 1
   95.     Amendments in sch 2
           SCHEDULE 1 -- REFERENCES TO PAY-ROLL TAX ACT 1971
           SCHEDULE 2 -- CONSEQUENTIAL AND MINOR AMENDMENTS