Duties Act 2001 (Qld)

Duties Act 2001

An Act about creating and imposing duties

Chapter 1 Introduction

Part 1 Preliminary

1 Short title This Act may be cited as the Duties Act 2001.

2 Commencement (1) This Act, other than sections 306(2), 342(2) and 497, commences on a day to be fixed by proclamation. (2) Sections 306(2), 342(2) and 497 commence on the later of the following— (a) a day to be fixed by proclamation; (b) when an arrangement is made under the Commonwealth Places (Mirror Taxes) Act 1998 (Cwlth), section 9, for Queensland.

Part 2 Interpretation

3 Definitions (1) The dictionary in schedule 6 defines particular words used in this Act. (2) The definition spouse in schedule 6 applies despite the Acts Interpretation Act 1954, section 32DA(6).

4 [Repealed]

5 Relationship of Act with Administration Act (1) This Act does not contain all the provisions about duties. (2) The Administration Act contains provisions dealing with, among other things, the following— (a) assessments of duty; (b) collection and refunds of duty; (c) imposition of interest and penalty tax; (d) objections and appeals against, or reviews of, assessments of duty; (e) record keeping obligations of taxpayers; (f) investigative powers, offences, legal proceedings and evidentiary matters; (g) service of documents; (h) registration of charitable institutions. Note— Under the Administration Act, section 3, that Act and this Act must be read together as if they together formed a single Act.

Part 3 Application of Act

6 Act binds all persons (1) This Act binds all persons, including the State and, as far as the legislative power of the Parliament permits, the Commonwealth and the other States. Note— However, under section 426, the State is exempt from duty unless this Act expressly provides otherwise. (2) Nothing in this Act makes the State liable to be prosecuted for an offence.