Revenue Laws Amendment Bill 1999 (Qld)

Queensland

REVENUE LAWS AMENDMENT BILL 1999

REVENUE LAWS AMENDMENT BILL 1999

TABLE OF PROVISIONS

Section Page 12

PART 1—PRELIMINARY

Short title 2.0... eee eee 4 Commencement ......... 0.00. eee eee 4 PART 2—AMENDMENT OF LAND TAX ACT 1915 Act amended in pt2 .......... cee eee ee 4 Amendment of s 13 (Land exempted from tax) ..................00.. 4 Amendment of s 16 (Taxpayer to furnish returns).................-4-5 5 PART 3—AMENDMENT OF PAY-ROLL TAX ACT 1971 Act amended in pt3 2.2.2... cece cece cece eee eee 6 Amendment of s 3 (Interpretation) ..................0..000..000000. 6 Insertion of new ss 3A and 3B... 2... eee eee 6 3A Meaning of "superannuation contribution" .................... 6 Replacement of s 7 (Imposition of pay-roll tax on taxable wages)....... 8 Amendment of s 8A (Value of taxable wages) .............0......00, 8 PART 4—AMENDMENT OF STAMP ACT 1894 Act amended in pt4 2... 6... cece teens 9 Amendment of s 31G (Transfers of marketable securities not to be registered unless duly stamped) ........... 0.000 cece eee eee eee 9 Amendment of s 31H (Duty on transactions on registers of Queensland incorporated companies) .............. 2c e cece eee eens 9 Amendment of s 49C (Relief from conveyance and transfer duty upon company reconstruction or amalgamation) ..................0+5 10 Insertion of new s 80A .. 1.6... e eee 11

80A General provision about refunding stamp duty ................. 11 Revenue Laws Amendment 18

Amendment of sch | (Stamp duties on instruments)

PART 5—AMENDMENT OF PAY-ROLL TAX Regulation amended in pt 5 .................0..

Amendment of s 24 (Rates for allowances—Act, s 3)

REGULATION

A BILL FOR

An Act to amend certain legislation administered by the Treasurer

Clause

Clause

Clause

Clause

sl 4 s4 Revenue Laws Amendment

The Parliament of Queensland enacts—

PART 1—PRELIMINARY