Revenue Laws Amendment Bill 1993 (Qld)

Queensland

REVENUE LAWS AMENDMENT BILL 1993

REVENUE LAWS AMENDMENT BILL TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 Short title 20.6...

2 Commencement ......... 0.0.0 eee eee PART 2—AMENDMENT OF DEBITS TAX ACT 1990

3 Amended Act ....... 0... cee cee eee eens 4 Replacement of Schedule 1 (AMOUNT OF TAX).................... SCHEDULE 1

AMOUNT OF TAX

PART 3—AMENDMENT OF LAND TAX ACT 1915

Amended Act ....... 0... cee cee eee eens Amendment of s.3 (Interpretation) ................0..000 00000020002 Amendment of s.11 (Taxable value) ........... 0.0... c eee eee eee ee

Omission of ss.11A and IAA... 2... ee ee eee ee eee ee

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Amendment of s.11B (Provisions relating to land comprised in building units plan etc.). 2.0... 2. eee eee

10 Amendment of s.11D (Time-sharing—lots comprised in building units plan or group titles plan) ........ 0.0... eee

11 Amendment of s.11E (Time-sharing—fee simple held by tenants IN COMMON) ....... Le ee eee tenet nett eens

12 Amendment of s.13 (Land exempted from tax)..................0000. 13 Insertion of new s.61 12.0... eee 61 Transitional... 0.2... eee

PART 4—AMENDMENT OF PAY-ROLL TAX ACT 1971 14 Amended Act ....... 0... cee cee eee eens Revenue Laws Amendment 16 19 22

Amendment of s.3 (Interpretation) ................0..000 00000020002 8 Insertion of new S.8A 2... 6.6... 9 8A Value of taxable wages... 2... 6.666. 9 Replacement of s.51 (Regulations) ............. 0.000 e cece eee ee eee 10 51 Regulations... 0.6... occ e eee eee eee eens 10 52 Transitional—returns specifying fringe benefits ................ 11 PART 5—AMENDMENT OF STAMP ACT 1894

Amended Act ..... 0. nett tet t ete ees 11 Replacement of s.36 (Meaning of "Bill of Exchange")................ 11 36 Stamp duty not chargeable on certain orders ................-- 11 Omission of ss.37-42A 0... cee eens 12 Amendment of s.42B (Stamp duty on credit card business) ............ 12 Amendment of s.55A (Duty relating to principal place of