Revenue and Other Legislation Amendment Bill 2002 (Qld)

Queensland

REVENUE AND OTHER LEGISLATION AMENDMENT BILL 2002

Queensland

REVENUE AND OTHER LEGISLATION

AMENDMENT BILL 2002 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 Short title... eee eens 6 2 Commencement... .......0 066. e cece eee eee eee eens 6 PART 2—AMENDMENT OF DEBITS TAX ACT 1990 3 Act amended in pt 2.0.0... eee 6 4 Amendment of s 7 (Liability to tax)... 2... eee eee 7 5 Amendment of sch 2 (Modifications of Commonwealth Act) ........... 7 PART 3—AMENDMENT OF DUTIES ACT 2001 6 Act amended in pt 3... 0... eee 7 7 Amendment of s 422 (What is a "de facto relationship instrument'")...... 8 8 Amendment of s 423 (What is "de facto relationship property") ......... 8 9 Insertion of news 431A 2.0... eee eee eee 8 431A Exemption—Queensland Treasury Corporation and its affiliates . . . 8 10 Amendment of s 508 (Regulation-making power) .................5. 9 11 Amendment of s 533 (Liability for mortgage duty for particular mortgages first signed before commencement day) ................45. 9 PART 4—AMENDMENT OF FIRST HOME OWNER GRANT ACT12 Act amended in pt 4......... 0.000. e eee eee eee eee ee 10 13 Amendment of s 9 (Meaning of "spouse") .............00. 0000 e eee ee 10 14 Amendment of s 25B (Meaning of "special eligible transaction" for div 5). 11 15 Amendment of s 25B (Meaning of "special eligible transaction" for div 5). 12 16 Amendment of s 25C (Amount of grant) ....... 0.0.0... eee eee 12

17 Omission of s 25D (Expiry of div 5)......... 00... e eee eee eee 13 Revenue and Other Legislation Amendment Bill 2002 2022 24 2628

Omission of pt 7 (Transitional provisions for First Home Owner Grant Amendment Act 2001) ..... 2.2... cece eee eee

PART 5—AMENDMENT OF FUEL SUBSIDY ACT 1997 Act amended in pt 5......... 0.000 e ccc cee eens Amendment of s 8 (Meaning of "off-road purpose") .................. Amendment of s 19 (Calculating provisional subsidy)................. Replacement of s 20 (Changing dates for paying provisional subsidies) . . .