Taxation Administration Regulation 2022 (Qld)

Taxation Administration Regulation 2022

1 Short title This regulation may be cited as the Taxation Administration Regulation 2022.

2 Commencement This regulation commences on 2 September 2022.

3 Definitions In this regulation— BPAY facility means a facility by that name offered by BPAY Pty Limited ACN 079 137 518. payroll tax means payroll tax chargeable under the Payroll Tax Act 1971, section 10.

4 Prescribed methods of payment— Act , s 29 (1) For section 29(1)(b) of the Act, an electronic payment method is prescribed for payment of an amount of any of the following— (a) a duty; (b) payroll tax; (c) land tax; (d) betting tax; (e) a royalty, royalty civil penalty or royalty fee; (f) penalty tax or unpaid tax interest payable in relation to a duty, payroll tax, land tax, betting tax or a royalty; (g) a cost or expense under section 117 of the Act; (h) a cost under the Duties Act 2001, section 505; (i) a self assessor penalty; (j) a fee under the Duties Act 2001 or the Land Tax Act 2010. (2) Each of the following methods of payment is an electronic payment method— (a) BPAY facility; (b) direct debit; (c) electronic funds transfer; (d) for payment of an amount of at least $10 but not more than $50,000, including an amount payable under an assessment notice relating to 1 or more of the taxes or other liabilities mentioned in subsection (1)(a) to (f)— (i) Visa or MasterCard credit card; or (ii) another credit card approved by the commissioner by a notice published on the department's website. (3) In this section— betting tax means betting tax imposed under the Betting Tax Act 2018, section 19. duty means a duty imposed under the Duties Act 2001. land tax means land tax imposed under the Land Tax Act 2010, section 6 or levied under the repealed Land Tax Act 1915, section 8. self assessor penalty means a penalty payable by a self assessor under the Duties Act 2001, section 488.