Land Tax Amendment Bill 2005 (Qld)

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Queensland

Land Tax Amendment Bill 2005

Queensland

Land Tax Amendment Bill 2005

Contents

Short title 0... eee Commencement.............0 cee eee eee eee teen eee Actamended ......... 00.0... c cece eee

BOND =

Replacement of s 9 (Amounts and rates of land tax).......... 9 Amounts and rates of land tax.................. Omission of s 9A (Rebates)..................0 00 eee eee Amendment of s 11 (Taxable value).................-.000- Amendment of s 13 (Land exempted from tax) ..............

oMWAN DH

( Amendment of s 16 (Taxpayer to furnish returns) ............ (

Amendment of s 18 (Assessments, assessment registers, andnotice) de ete eee

10 Replacement of s 62 (Application of particular amendments) . . . 62 Application of particular amendments ............

11 Amendment of pt 9 (Transitional provision for Natural Resources and Other Legislation Amendment Act 2001) ......

12 Insertion of new schs 1 and 2.............0 0.0 cee eee eee

Schedule 1 Amounts and rates of land tax—particular individuals

Schedule 2 Amounts and rates of land tax—company, absentee or trustee

U pel a oaunrnrtp PR PH KH OO

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A Bill

for An Act to amend the Land Tax Act 1915

Clause

Clause

Clause

Clause

Clause

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4 s5 Land Tax Amendment Bill 2005

The Parliament of Queensland enacts—

'9

Short title

This Act may be cited as the Land Tax Amendment Act 2005.

Commencement

This Act commences on 1 July 2005.

Act amended This Act amends the Land Tax Act 1915.

Replacement of s 9 (Amounts and rates of land tax)

Section 9—

omit,

insert—

Amounts and rates of land tax

'The amounts and rates of land tax are—

(a)

(b)

for land owned by an individual (otherwise than in the capacity of trustee) who is not an absentee—the amounts and rates stated in schedule 1, column 2, opposite the taxable value of the land stated in schedule 1, column 1; and