Queensland Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Queensland Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Contents Page Part 1 Preliminary 1 Shorttitle .. 0... eee ee 6 2 Commencement... . 0.00.5... cece eee eee eee 6 Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997 3 Definitions for pt 2........0.. 00.00 eee ee 6 4 Words have meanings given by repealed Act ............... 7 5 Acts Interpretation Act, s 20 not limited .................... 7 6 Saving provision for pre-repeal matters .................... 7 7 Authorised persons ............ 00 cece eee ee eee 8 8 Delegations ...... 0... 2. cies 8 9 Only 1 subsidy payable for fuel..................0....000. 9 10 When retailers' entitlement to subsidy ends................. 9 11 When bulk end users' entitlement to subsidy ends ........... 9 Part 3 Amendment of Fuel Subsidy Act 1997 12 Actamended ........... 00. c eee ce ete 10 13 Insertion of news 14A ... 0... eee 10 14A Time at which fuel is used as bulk end user fuel .... 10 14 Amendment of s 15 (Entitlement to subsidy) ................ 10 15 Amendment of s 18 (Paying provisional subsidy)............. 11 16 Amendment of s 26 (Notice of ceasing operations as a retailer) . 11 17 Amendment of s 27 (Notice of ceasing to operate a retail site) . . 11 18 Amendment of s 33 (Entitlement to subsidy) ................ 11 19 Amendment of s 42 (Criteria for granting application) ......... 11 Part 4 Repeal of Fuel Subsidy Act 1997 20 Repeal ... 2... 6c tte tees 12 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Contents Part 522 Part 6 Part 72528 30 Part 832 Part 935 Page 2 Amendment of this Act Actamended ......... 00.0.0... cece eee eee Amendment of s 1 (Short title)...........0......00...000. Consequential amendments for repeal of Fuel Subsidy Act Consequential amendments. ............0..... 000 eee eae Amendment of Casino Control Act 1982 Actamended ........... 00. c eee ce ete Amendment of s 51 (Casino tax) ................ 00. a ee Insertion of news 51A... 0... 6. eee 51A Application of casino tax...............0022000. Amendment of s 52 (Community benefit levy) ............... Omission of s 53A (Adjustment of casino community benefit CN A,) Amendment of s 55 (Penalty for late payment) .............. Insertion of new pt 11, div7........... 0.0... e eee eee eee Division 7 Transitional provisions for Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 145 Definitions for div 7..............000 0.0 c ee eee 146 Casino community benefit levy.................. 147 Payment into community investment fund ......... Amendment of Duties Act 2001 Actamended ......... 00.0.0... cece eee eee Insertion of new ch 17, pt12 ... 2... eee eee eee Part 12 Transitional provision for Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 613 Application of amendments about concession for transfer duty—vacant land..............-....4. Replacement of sch 4B (Amount of concession for transfer duty—first home—vacant land) ................-.0e eee ee Schedule 4B Amount of concession for transfer duty—first home—vacant land Amendment of First Home Owner Grant Act 2000 Actamended ......... 00.0.0... cece eee eee Insertion of news 25AA.... 6... ee eee 25AA Definitions for div5............... 000.002 12 1313151516 19 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Contents 36 Amendment of s 25B (Meaning of special eligible transaction for div5) cee eee 19 37 Amendment of s 25C (Amount of grant).................00. 20 38 Amendment of schedule (Dictionary)...................05. 20 Part 10 Amendment of Gaming Machine Act 1991 39 Actamended ........... 00. c eee ce ete 21 40 Amendment of s 322 (Disposition of fees etc.)............... 21 Part 11 Amendment of Land Tax Act 1915 41 Actamended ........... 00. c eee ce ete 21 42 Replacement of s 62 (Application of particular amendments) . . . 21 62 Application of particular amendments ............ 21 43 Replacement of schs 1 and 2............... 000 eee eee ee 22 Schedule 1 Amounts and rates of land tax—particular individuals Schedule 2 Amounts and rates of land tax—company, absentee or trustee Part 12 Amendment of Pay-roll Tax Act 1971 44 Actamended ........... 00. c eee ce ete 23 45 Insertion of new pt 2, div 3, sdiv3..................-00000. 23 Subdivision 3 Rebate 27A Rebate for periodic liability..................... 24 46 Insertion of new pt 2, div 4, sdiv3 ...................0004. 24 Subdivision 3 Rebate 35A Rebate for annual payroll tax amount............. 25 47 Insertion of new pt 2, div 5, sdiv3....................0008. 25 Subdivision 3 Rebate 43A Rebate for final payroll tax amount............... 26 48 Insertion of new pt 2, div6A.............0 0.0 eee eee eee 26 Division 6A Sharing of excess rebate by group members 49A Definitions for div 6A................000- 2000s 27 49B Meaning of excess rebate ................0000. 27 49C Nomination by DGE of group members to share in excess rebate ws eee eee 28 49D Determination by commissioner of group members to share in excess rebate...............-.0000. 29 49E Sharing of excess rebate by entitled group members at end of relevant financial year................. 29 Page 3 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Contents Part 13 50Part 1453 Schedule Page 4 49F Sharing of excess rebate by entitled group members on group ceasing to exist...................0.. Amendment of Revenue and Other Legislation Amendment Act (No. 2) 2008 Actamended ........... 00.0.0. c eee Amendment of s 2 (Commencement) ..................008 Amendment of s 54 (Insertion of new pt 8) ................. Amendment of Statistical Returns Act 1896 Actamended ........... 00.0.0. c eee Amendment of s 4 (Government statistician may collect and publish statistical information) ....................0 eee eee Amendment of s 6 (Secrecy) ...........00 0.0 c eee eee eee Consequential amendments for repeal of Fuel Subsidy Act1997 wee Community Ambulance Cover Act 2003.................05. First Home Owner Grant Act 2000...................00005 Police Powers and Responsibilities Act 2000................ 3233 3434 A Bill for An Act to amend and repeal the Fuel Subsidy Act 1997 and for related purposes, to make consequential amendments of other Acts as stated in the schedule, and to amend the Casino Control Act 1982, Duties Act 2001, First Home Owner Grant Act 2000, Gaming Machine Act 1991, Land Tax Act 1915, Pay-roll Tax Act 1971, Revenue and Other Legislation Amendment Act (No. 2) 2008 and Statistical Returns Act 1896 for particular purposes Clause Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 1 Preliminary [s 1] The Parliament of Queensland enacts— Part 1 Preliminary 1 Short title This Act may be cited as the Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009. 2 Commencement (1) Parts 2, 4 and 6 to 12 and the schedule commence on 1 July 2009. (2) Part 5 commences on 2 July 2009. Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997 3 Definitions for pt 2 In this part— pre-repeal matter means— (a) the sale of fuel as retail fuel, or the use of fuel as bulk end user fuel, before 1 July 2009; or (b) anything done or not done under the repealed Act in relation to a sale or use mentioned in paragraph (a). repealed Act means the repealed Fuel Subsidy Act 1997. Page 6 ns oOo ON OD Com ND NW FS WwW Clause 4 Clause 5 Clause 6 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997 [s 4] Words have meanings given by repealed Act Words defined under the repealed Act immediately before its repeal and used in this part have the same meanings as they had under the repealed Act. Acts Interpretation Act, s 20 not limited This part does not limit the Acts Interpretation Act 1954, section 20. Saving provision for pre-repeal matters (1) The repealed Act, as in force immediately before 1 July 2009, continues to apply for rights, privileges and liabilities that would have been acquired, accrued or incurred on or after 1 July 2009 in relation to a pre-repeal matter if the repealed Act had not been repealed. Examples of how the repealed Act continues to apply under this section— On or after 1 July 2009— * aperson may be entitled to lodge a claim for a subsidy for fuel sold as retail fuel, or used as bulk end user fuel, before 1 July 2009 ¢ — the commissioner may be required to pay a subsidy for fuel sold as retail fuel, or used as bulk end user fuel, before 1 July 2009 * a person may be required to lodge a return relating to fuel sold as retail fuel, or used as bulk end user fuel, before 1 July 2009 * aperson may be required to keep a record about the use (before or on or after 1 July 2009) of diesel sold to the person before 1 July * a person may be given a notice requiring the person to refund a subsidy received (before or on or after 1 July 2009) under the repealed Act and may be given a notice requiring the person to pay an incorrect payment penalty or an amount of interest. (2) Without limiting subsection (1), a provision of the repealed Act providing for an offence continues to apply for anything done or not done on or after 1 July 2009 in relation to a pre-repeal matter. (3) Also without limiting subsection (1)— Page 7 BRWN AID WM \o Om rAD UN FF WNrF OO NW ro NNN BRWN NNvYV DrAIDN WWWhN Nr Ow w w Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997 [s 7] Clause 7 Clause 8 Page 8 (a) (b) a reference in the repealed Act to using diesel for an off-road purpose includes using diesel for an off-road purpose on or after 1 July 2009; and a reference in the repealed Act, section 8(3)(b)(ii) to being entitled to an energy grant includes being entitled to an energy grant on or after 1 July 2009. (4) To remove any doubt, it is declared that the reference in subsection (1) to the repealed Act as in force immediately before 1 July 2009 includes the statutory instruments in force under the repealed Act immediately before 1 July 2009. Authorised persons For the purpose of the monitoring and enforcement of the repealed Act in relation to pre-repeal matters— (a) (b) (c) the commissioner may appoint authorised persons under the repealed Act, section 62; and an appointment as an authorised person under the repealed Act, section 62, in force immediately before 1 July 2009, continues in force from 1 July 2009 until it is ended under the repealed Act; and the repealed Act, as in force immediately before 1 July 2009, otherwise continues to apply in relation to authorised persons. Delegations For the purpose of the administration of the repealed Act in relation to pre-repeal matters— (a) (b) the commissioner may make delegations under the repealed Act, section 130; and a delegation under the repealed Act, section 130, in force immediately before 1 July 2009, continues in force from 1 July 2009 until it is ended under the repealed Act. CAN DUNK WNKE So COAND ANAK WN NNW NRO 25 27 2931 Clause 9 Clause 10 Clause 11 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 2 Savings and transitional provisions for repeal of Fuel Subsidy Act 1997 [s 9] Only 1 subsidy payable for fuel The repealed Act, section 13 continues to apply in relation to— (a) the receipt, whether before or on or after 1 July 2009, of a subsidy for fuel under the repealed Act; and (b) the receipt, whether before or on or after 1 July 2009, of a subsidy for fuel under a corresponding law. When retailers' entitlement to subsidy ends d) (2) (3) (4) This section applies to an entitlement to a subsidy for fuel sold as retail fuel. If a claim for the subsidy is not made by 30 September 2009 or within 2 years after the fuel was sold as retail fuel, whichever time is earlier, the entitlement ends. Subsection (2) applies despite the repealed Act, sections 15, 22 and 23. The repealed Act, section 23(2) does not apply to deciding a subsidy if the entitlement to the subsidy has ended under subsection (2) When bulk end users' entitlement to subsidy ends d) (2) (3) This section applies to an entitlement to a subsidy for fuel used as bulk end user fuel. If a claim for the subsidy is not made by 30 September 2009 or within 2 years after the fuel was used as bulk end user fuel, whichever time is earlier, the entitlement ends. Note— See the repealed Act, section 14A in relation to the time at which bulk end user fuel is taken to be used. Subsection (2) applies despite the repealed Act, sections 33, 34D, 35 and 36. Page 9 \o w NAD NHR WN CAD NHK WNrF CO 21 2327 29 Clause Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Fuel Subsidy Act 1997 [s 12] (4) The repealed Act, section 34D(2) does not apply to deciding a subsidy if the entitlement to the subsidy has ended under subsection (2). (5) A reference in subsection (2) to making a claim for the subsidy includes lodging a return under the repealed Act, section 38. Part 3 Amendment of Fuel Subsidy Act 1997 12 Act amended This part amends the Fuel Subsidy Act 1997. 13 Insertion of new s 14A In chapter 1, part 2— insert— '14A Time at which fuel is used as bulk end user fuel '(1)__ This section applies to fuel that is used as bulk end user fuel. '(2) The time at which the fuel is used as bulk end user fuel is taken to be the time it is delivered into the running tank of a vehicle or equipment as provided under section 6(3).'. 14 Amendment of s 15 (Entitlement to subsidy) Section 15(1)(a), after '2000'— insert— 'but before 1 July 2009'. Page 10 Dunk WnNr AAD NA FW NY 21 Clause Clause Clause Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 3 Amendment of Fuel Subsidy Act 1997 [s 15] Amendment of s 18 (Paying provisional subsidy) Section 18— insert— '(4) To remove any doubt, it is declared that no licensed retailer is entitled to a provisional subsidy for a month starting on or after 1 July 2009.'. Amendment of s 26 (Notice of ceasing operations as a retailer) Section 26(1), before 'must'— insert— 'before 1 July 2009'. Amendment of s 27 (Notice of ceasing to operate a retail site) Section 27(1), 'licence,' — omit, insert— 'licence before 1 July 2009'. Amendment of s 33 (Entitlement to subsidy) Section 33(1)(a)— omit, insert— '(a) after 30 September 2000 but before 1 July 2009; and Note— See section 14A in relation to the time at which bulk end user fuel is taken to be used.'. Amendment of s 42 (Criteria for granting application) Section 42(1)(a)— omit, insert— Page 11 Dunk WN \o on Hn Nn & Wh on 21 23 25 Clause Clause Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 4 Repeal of Fuel Subsidy Act 1997 [s 20] '(a) for a retailer's licence—sells retail fuel or will, before 1 July 2009, sell retail fuel; or'. Part 4 Repeal of Fuel Subsidy Act20 Repeal The Fuel Subsidy Act 1997, No. 63 is repealed. Part 5 Amendment of this Act 21 Act amended This part amends this Act. 22 Amendment of s 1 (Short title) Section 1, 'and Revenue and Other Legislation Amendment' — omit. Part 6 Consequential amendments for repeal of Fuel Subsidy Act 1997 23 Consequential amendments The schedule amends the Acts it mentions. Page 12 12 15 17 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 7 Part 7 Amendment of Casino Control Act 1982 [s 24] Amendment of Casino Control Act 1982 Clause 24 Act amended This part amends the Casino Control Act 1982. Clause 25 Amendment of s 51 (Casino tax) (4A) '(4B) "(4C) (4D) Section 51— insert— Subsections (4B) and (4C) apply if a regulation made under subsection (4) determines a higher percentage for subsection (3)(a) for an associated agreement for a casino licence. The regulation has effect despite— (a) the agreement; and (b) _ the Act that ratifies the agreement. Despite any other Act or law, no compensation is payable by the State to any person because of the operation of the regulation. A regulation made under subsection (4) may determine different percentages, for subsection (3)(a), to be applied to different categories of casino gross revenue or premium junket revenue for an associated agreement for a casino licence.'. Clause 26 Insertion of new s 51A After section 51— insert— '51A Application of casino tax ") Each month, the Minister must pay into the community investment fund established under the Gaming Machine Act 1991, section 314(1), a percentage of all amounts received Page 13 omrn nwN NY FPoOoOmAN ANF WN KF CO N 2427 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Casino Control Act 1982 [s 27] 2) 'B) under section 51 by the chief executive by way of casino tax for the previous month. The amounts paid into the community investment fund are administered receipts under the Financial Accountability Act 2009. The percentage mentioned in subsection (1) is the percentage prescribed under a regulation.'. Clause 27 Amendment of s 52 (Community benefit levy) d) Section 52, heading— omit, insert— '52 Casino community benefit fund'. (2) (3) (4) "(8) (5) (6) 7) Page 14 Section 52(1) to (4)— omit. Section 52(6), from 'and include' to 'licence'— omit. Section 52(8)— omit, insert— The Minister must apportion the amounts received for the fund between each casino licence.'. Section 52(9), from 'The amount' to 'licence' — omit, insert— 'Each amount apportioned under subsection (4)'. Section 52(12), example, from 'and for' to 'licences'— omit. Section 52(5) to (13)— renumber as section 52(1) to (9). NAD NSW NK \o ow Com ANI DUN FF WNerK CO Kb NYY YN NY W nn FB wWN KF OS Clause Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 7 Amendment of Casino Control Act 1982 [s 28] Omission of s 53A (Adjustment of casino community benefit levy) Section 53A— omit. Amendment of s 55 (Penalty for late payment) Section 55(1), from ', casino tax' to 'levy' — omit, insert— 'or casino tax'. Insertion of new pt 11, div 7 Part 11— insert— 'Division 7 Transitional provisions for Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act Definitions for div 7 'In this division— amending Act means the Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009. commencement means commencement of this section. previous, for a provision of this Act, means the provision as in force before the commencement. Casino community benefit levy 'Despite the amendment of previous section 52 by the amending Act, a casino community benefit levy is payable in relation to a casino licence on or before 7 July 2009 under Page 15 aornnn RW Ne So nk WN on NO 22 25 Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Duties Act 2001 [s 31] previous section 52 in relation to the total of the casino gross revenue and premium junket revenue for the casino for June 2009. '147 Payment into community investment fund 'Despite section 51A(1), an amount is not payable into the community investment fund established under the Gaming Machine Act 1991, section 314(1) in relation to amounts received under section 51 by the chief executive by way of casino tax for June 2009.'. Part 8 Amendment of Duties Act 2001 31 Act amended This part amends the Duties Act 2001. 32 Insertion of new ch 17, pt 12 Chapter 17— insert— 'Part 12 Transitional provision for Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 '613 Application of amendments about concession for transfer duty—vacant land '(1)_ The relevant provisions, as in force on 1 July 2009, apply to dutiable transactions only if liability for transfer duty arises on or after 1 July 2009. Page 16 WNrR OMDANDN F N OmDAND NN FS WW 23 Clause 33 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Duties Act 2001 [s 33] '(2) The relevant provisions, as in force immediately before 1 July 2009, apply to a dutiable transaction that is the transfer, or agreement for the transfer, of vacant land made on or after 1 July 2009 if— 'B) (a) (b) (c) the transfer or agreement replaces a transfer, or an agreement for the transfer, that included the land and was made before 1 July 2009; or the transferee had an option to purchase the land, or the transferor had an option to require the transferee to purchase the land, granted before 1 July 2009 and exercised on or after 1 July 2009; or another arrangement was made before 1 July 2009 the sole or main purpose of which was to defer the making of the transfer or agreement until 1 July 2009 or later so the concession for transfer duty under the relevant provisions, as in force on or after 1 July 2009, would apply in relation to the dutiable transaction. In this section— relevant provisions means the following provisions— chapter 2, part 9, divisions 2 and 3 chapter 2, part 14, division 1 schedule 4B.'. Replacement of sch 4B (Amount of concession for transfer duty—first home—vacant land) Schedule 4B— omit, insert— Page 17 COMA ANAND PWNK Co WOW ADNHWN KF CO Nw WY NF oO 24 26 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 8 Amendment of Duties Act 2001 [s 33] 'Schedule 4B Amount of concession for 1 transfer duty—first 2 home—vacant land 3 Dutiable value of the vacant land Not more than $259 999.99 $260 000—$269 999.99 $270 000—$279 999.99 $280 000—$289 999.99 $290 000—$299 999.99 $300 000—$309 999.99 $310 000—$319 999.99 $320 000—$329 999.99 $330 000—$339 999.99 $340 000—$349 999.99 $350 000—$359 999.99 $360 000—$369 999.99 $370 000—$379 999.99 $380 000—$389 999.99 $390 000—$399 999.99 $400 000 or more Page 18 section 92(2)(b) 4 Concession amount $7 175 $6 700 $6 225 $5 750 $5 275 $4 800 $4 325 $3 850 $3 375 $2 900 $2 425 $1 950 $1 475 $1 000 $525 nil'. Clause Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 9 Amendment of First Home Owner Grant Act 2000 [s 34] Part 9 Amendment of First Home Owner Grant Act 2000 34 Act amended This part amends the First Home Owner Grant Act 2000. 35 Insertion of new s 25AA Part 3, division 5— insert— '25AA Definitions for div 5 'In this division— period I transaction means an eligible transaction the commencement date for which is between 14 October 2008 and 30 June 2009, both dates inclusive. period 2 transaction means an eligible transaction the commencement date for which is between 1 July 2009 and 30 September 2009, both dates inclusive. period 3 transaction means an eligible transaction the commencement date for which is between | October 2009 and 31 December 2009, both dates inclusive.' . 36 Amendment of s 25B (Meaning of special eligible transaction for div 5) (1) Section 25B(1), '30 June'— omit, insert— "31 December'. (2) Section 25B(6), definition prescribed completion date— omit, insert— 'prescribed completion date— (a) fora period 1 transaction—31 December 2010; or Page 19 omrnt nn CID NEW NRO 21 232527 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 9 Amendment of First Home Owner Grant Act 2000 [s 37] Clause 37 Clause 38 Page 20 (b) fora period 2 transaction—31 March 2011; or (c) fora period 3 transaction—30 June 2011.'. Amendment of s 25C (Amount of grant) (1) Section 25C(1)(b)— omit, insert— "(b) for— (i) aperiod 1 transaction—$21000; or (ii) a period 2 transaction—$21000; or (iii) a period 3 transaction—$14000.'. (2) Section 25C(2)(b)— omit, insert— "(b) for— (i) aperiod 1 transaction—$14000; or (ii) a period 2 transaction—$14000; or (iii) a period 3 transaction—$10500.'. Amendment of schedule (Dictionary) Schedule— insert— 'period 1 transaction, for part 3, division 5, see section 25AA. period 2 transaction, for part 3, division 5, see section 25AA. period 3 transaction, for part 3, division 5, see section 25AA.'. N OmOmANI HD FW an FF wWN - OO Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 10 Amendment of Gaming Machine Act 1991 [s 39] Part 10 Amendment of Gaming Machine Act 1991 Clause 39 Act amended This part amends the Gaming Machine Act 1991. Clause 40 Amendment of s 322 (Disposition of fees etc.) Section 322(5)— insert— '(ba) the casino community benefit fund continued in existence under the Casino Control Act 1982, section 52(1); and'. Part 11 Amendment of Land Tax ActClause 41 Act amended This part amends the Land Tax Act 1915. Clause 42 Replacement of s 62 (Application of particular amendments) Section 62— omit, insert— '62 Application of particular amendments 'This Act, as amended by the Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009, part 11, applies to land tax levied for a financial year starting on or after 1 July 2009.'. Page 21 Fon nt DAWN aon an 22 Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 11 Amendment of Land Tax Act 1915 [s 43] 43 Replacement of schs 1 and 2 Schedules 1 and 2— omit, insert— 'Schedule 1 Amounts and rates of land tax—particular individuals section 9(a) Column 1 Column 2 Taxable value Tax payable less than $600 000 $600 000 or more but less than $1 000 000 $1 000 000 or more but less than $3 000 000 $3 000 000 or more but less than $5 000 000 $5 000 000 or more Page 22 nil 500 plus 1.0c for each $1 more than $600 000 4500 plus 1.65c for each $1 more than $1 000 000 37 500 plus 1.25c for each $1 more than $3 000 000 62 500 plus 1.75c for each $1 more than $5 000 000 nuff WN Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 44] 'Schedule 2 Amounts and rates of land tax—company, absentee or trustee section 9(b) Column 1 Column 2 Taxable value Tax payable less than $350 000 nil $350 000 or more but less than $1 450 plus 1.7c for each $1 more $2 250 000 than $350 000 $2 250 000 or more but less than $33 750 plus 1.5c for each $1 $5 000 000 more than $2 250 000 $5 000 000 or more $75 000 plus 2.0c for each $1 more than $5 000 000'. Part 12 Amendment of Pay-roll Tax ActClause 44 Act amended Clause 45 This part amends the Pay-roll Tax Act 1971. Insertion of new pt 2, div 3, sdiv 3 Part 2, division 3— insert— Page 23 11 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 46] 'Subdivision 3 Rebate '27A Rebate for periodic liability Clause 46 Page 24 '(1)_ This section applies if— 2) 'B) (a) (b) wages are paid or payable during a periodic return period in the financial year ending 30 June 2010 by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Vocational Education, Training and Employment Act 2000; and the wages are not taxable wages under section 14(2)(j). The employer's, or DGE's, periodic liability for payroll tax for the periodic return period is reduced by the amount of the rebate. In this section— rebate means the lesser of the following amounts— (a) (b) the amount worked out using the following formula— w T — "4 where— T means the appropriate rate of payroll tax. W means the amount of the wages mentioned in subsection (1); the employer's, or DGE's, periodic liability for payroll tax for the periodic return period.'. Insertion of new pt 2, div 4, sdiv 3 Part 2, division 4— insert— 'Subdivision 3 Rebate AAIDNA WW \o 111417 19 21 23 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 47] '385A Rebate for annual payroll tax amount '(1)_ This section applies if— (a) wages are paid or payable during the financial year ending 30 June 2010 by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Vocational Education, Training and Employment Act 2000; and (b) _ the wages are not taxable wages under section 14(2)(j). '(2) The employer's, or DGE's, annual payroll tax amount for the financial year is reduced by the amount of the rebate. '(3) However, if the employer or DGE lodged under section 64, or was required under that section to lodge, one or more final returns during the financial year, the amount of the wages mentioned in subsection (1) paid or payable for a final period during the year are not to be included in working out the amount of the rebate. '(4) In this section— rebate means the lesser of the following amounts— (a) the amount worked out using the following formula— Ww T — "4 where— T means the appropriate rate of payroll tax. W means the amount of the wages mentioned in subsection (1); (b) the employer's, or DGE's, annual payroll tax amount for the financial year.' Clause 47 Insertion of new pt 2, div 5, sdiv 3 Part 2, division 5— insert— Page 25 Co OW AIDNHPW YN Co WAN ADANPWNKY CO 21 23 25 27 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 48] 'Subdivision 3 Rebate '43A Rebate for final payroll tax amount Clause 48 Page 26 '(1)_ This section applies if— 2) 'B) (a) (b) wages are paid or payable during a final period in the financial year ending 30 June 2010 by an employer, or a DGE for a group, to a person who is an apprentice or trainee under the Vocational Education, Training and Employment Act 2000; and the wages are not taxable wages under section 14(2)(j). The employer's, or DGE's, final payroll tax amount for the final period is reduced by the amount of the rebate. In this section— rebate means the lesser of the following amounts— (a) (b) the amount worked out using the following formula— w T — "4 where— T means the appropriate rate of payroll tax. W means the amount of the wages mentioned in subsection (1); the employer's, or DGE's, final payroll tax amount for the final period.'. Insertion of new pt 2, div 6A Part 2— insert— AAIDNA WW \o 11 1316 18 20 22 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 48] 'Division 6A Sharing of excess rebate by group members '49A Definitions for div 6A 'In this division— entitled group member, for an excess rebate, means a group member who— (a) is nominated by the DGE for the group under section 49C, or determined by the commissioner under section 49D, as a group member to share in the excess rebate; and (b) if the excess rebate is shared by the entitled group members at the end of the relevant financial year under section 49E—is a member of the group on 30 June in the year and has an annual liability for the year. order of entitled group members means the order in which entitled group members are to share in an excess rebate under a nomination made by the DGE for the group under section 49C, or a determination made by the commissioner under section 49D, for an assessment of the annual liability or final liability relating to the relevant financial year of a member of the group. relevant financial year means the financial year ending 30 June 2010. '49B Meaning of excess rebate '(1)_ Subsection (2) applies— (a) for an assessment of the annual liability relating to the relevant financial year of a non-DGE group member, if the relevant annual amount for the member for the year is greater than the member's annual payroll tax amount for the year; or (b) for an assessment of the annual liability relating to the relevant financial year of a DGE, if the relevant annual Page 27 OmAN AN FW NY SOmMIDN PWNKY CO N — NN WN 25 272932 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 48] 2) 'B) amount for the DGE for the year is greater than the DGE's annual payroll tax amount for the year; or (c) for an assessment of the final liability relating to the relevant financial year of a non-DGE group member, if the relevant final amount for the member for the final period is greater than the member's final payroll tax amount; or (d) for an assessment of the final liability relating to the relevant financial year of a DGE, if the relevant final amount for the DGE for the final period is greater than the DGE's final payroll tax amount. The amount of the difference is the excess rebate for the assessment. In this section— annual payroll tax amount, for a DGE, see section 33. annual payroll tax amount, for a non-DGE group member, see section 29(1). final payroll tax amount, for a DGE, see section 41. final payroll tax amount, for a non-DGE group member, see section 37. relevant annual amount means the amount worked out under section 35A(4), definition rebate, paragraph (a). relevant final amount means the amount worked out under section 43A(3), definition rebate, paragraph (a). '49C Nomination by DGE of group members to share in excess rebate Page 28 'The DGE for a group may nominate, in an annual return or final return— (a) 1 or more group members, including the DGE, to share in any excess rebate for the assessment of a group member's annual liability or final liability relating to the relevant financial year; and CODA ANADNBPW NK eornnanun fF WN FO NX aXe} NW Noe NN BW 26 28 3032 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 48] (b) the order in which the members are to share in the excess rebate. '49D Determination by commissioner of group members to share in excess rebate '(1)_ This section applies, for an assessment of annual liability or final liability relating to the relevant financial year of a group member (the first member), if— (a) the DGE for the group does not make a nomination under section 49C; and (b) there is an excess rebate. '(2) The commissioner may make a determination of— (a) 1 or more group members to share in the excess rebate; and (b) the order in which the members are to share in the excess rebate. '(3) The determination may apply in relation to an assessment of the first member's annual liability or final liability relating to the relevant financial year made before or after the determination is made. '49E Sharing of excess rebate by entitled group members at end of relevant financial year '(1)_ This section applies if— (a) there is an excess rebate for an assessment of the annual liability or final liability relating to the relevant financial year of a group member; and (b) if the excess rebate is for an assessment of the member's final liability—at least one other member of the group continues to pay, or be liable to pay, wages as a group member for the period— (i) _ starting on the day the member's change of status happens; and Page 29 N Om ADM HW COMHND NP WN KF CO 22 242729 31 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 12 Amendment of Pay-roll Tax Act 1971 [s 48] "49F Page 30 (ii) ending on 30 June in the relevant financial year. '(2) An entitled grou p member for the excess rebate is, after the end of the relevant financial year, entitled to the following share of the excess rebate— (a) if the member is first in the order of entitled group members, t! (i) the ex he lesser of the following amounts— cess rebate; (ii) the member's annual payroll tax amount relating to the re evant financial year; (b) for another entitled group member, the lesser of the following amounts— (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member's share; (ii) the member's annual payroll tax amount relating to the relevant financial year. 'B) The commissioner must make an assessment or reassessment of an entitled group member's annual liability for the year. (4) must be made subdivision 1 or for the year is An assessment or reassessment mentioned in subsection (3) on the basis that, for part 2, division 4, 2, the member's annual payroll tax amount the amount worked out by applying the appropriate rate of payroll tax to the member's annual wages for the year less t subsection (2). "(5) In this section— annual wages se Sharing of excess on group ceasing t '(1)_ This section appl he member's share of the excess rebate under e section 29(1) or 33. rebate by entitled group members '0 exist ies if— Com AYA DN FWN COA AD NWHWN KY CO NNNNNNW DANnKRWNK CO NON on 30 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 2) 'B) (4) Part 12 Amendment of Pay-roll Tax Act 1971 [s 48] (a) there is an excess rebate for an assessment of final liability relating to the relevant financial year of a group member; and (b) all members of the group cease to pay, or be liable to pay, wages as members of the group before 30 June in the relevant financial year. An entitled group member for the excess rebate is, after all group members have ceased to pay, or be liable to pay, wages as members of the group, entitled to the following share of the excess rebate— (a) if the member is first in the order of entitled group members, the lesser of the following amounts— (i) the excess rebate; (ii) the member's final payroll tax amount for the relevant final period relating to the relevant financial year; or (b) for another entitled group member, the lesser of the following amounts— (i) so much of the excess rebate remaining after the preceding entitled group member in the order of entitled group members has received the preceding member's share; (ii) the member's final payroll tax amount for the relevant final period relating to the relevant financial year. The commissioner must make an assessment or reassessment of an entitled group member's final liability for the relevant final period. An assessment or reassessment mentioned in subsection (3) must be made on the basis that, for part 2, division 5, subdivision 1 or 2, the member's final payroll tax amount for the relevant final period is the amount worked out by applying the appropriate rate of payroll tax to the member's final wages for the period less the member's share of the excess rebate under subsection (2). Page 31 COMAN DWN WNE CN DWN W NF CO NNW NRF Ow! NNN ON & LW NNW ona WWWWWWNY nNBWNrF OO Clause Clause Clause Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 13 Amendment of Revenue and Other Legislation Amendment Act (No. 2) 2008 [s 49] Part Page 32 "(5) In this section— final wages see section 37 or 41. relevant final period, for an entitled group member, means the final period for the change of status of the member happening at the time the member ceases to pay, or be liable to pay, wages as a member of the group.'. 13 Amendment of Revenue and Other Legislation Amendment Act (No. 2) 2008 Act amended This part amends the Revenue and Other Legislation Amendment Act (No. 2) 2008. Editor's note— Legislation ultimately amended— ¢ First Home Owner Grant Act 2000 Amendment of s 2 (Commencement) Section 2(9), "1 July 2009'— omit, insert— "1 January 2010". Amendment of s 54 (Insertion of new pt 8) Section 54, new section 73(2), definition relevant application, "1 July 2009°— omit, insert— "1 January 2010". DunkwW NY nA BW NF OO onmona 22 24 Part 14 Clause 52 Clause 53 Clause 54 Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Part 14 Amendment of Statistical Returns Act 1896 [s 52] Amendment of Statistical Returns Act 1896 Act amended This part amends the Statistical Returns Act 1896. Amendment of s 4 (Government statistician may collect and publish statistical information) "O) (6) 7) Section 4— insert— The government statistician may collect information by asking a person a question in any way, including by a verbal, electronic or written communication. The government statistician may collect information incidental to the collection and publication of statistics under this section including, in particular, information to prepare a sampling frame. In this section— sampling frame means a list of persons, businesses or organisations (including addresses or other contact information), or a measurable set of items or events, from which a sample can be selected for the collection of statistics.'. Amendment of s 6 (Secrecy) Section 6(1), after 'section 4'— insert— 'or otherwise collecting information under section 4'. Page 33 omn an PCOoOmANI DA NWN KO Nw No 'eY WYN na BF WN Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Bill 2009 Schedule Schedule Consequential amendments for repeal of Fuel Subsidy Act 1997 section 23 Community Ambulance Cover Act 2003 1 Section 143(2), definition taxation law, paragraph (b), after 'the'-— insert— 'repealed'. First Home Owner Grant Act 2000 1 Schedule, definition taxation law, paragraph (b), after 'the'— insert— 'repealed'. Police Powers and Responsibilities Act 2000 1 Schedule 1, 'Fuel Subsidy Act 1997, section 107(2) and (3) — omit. © State of Queensland 2009 Page 34 oO ND RW Ne aorain