Revenue and Other Legislation Amendment Bill 2016 (Qld)

An Act to amend the City of Brisbane Act 2010 , the Duties Act 2001 , the Land Tax Act 2010 , the Local Government Act 2009 , the Queensland Plan Act 2014 , the Right to Information Act 2009 , the Superannuation (State Public Sector) Act 1990 , the Taxation Administration Act 2001 , the Taxation Administration Regulation 2012 , and the Acts mentioned in schedule 1, for particular purposes The Parliament of Queensland enacts—

Part 1 Preliminary

1 Short title This Act may be cited as the Revenue and Other Legislation Amendment Act 2016 .

2 Commencement The following provisions commence on a day to be fixed by proclamation— (a) part 2; (b) parts 5 to 8; (c) part 11; (d) schedule 1.

Part 2 Amendment of City of Brisbane Act 2010

3 Act amended This part amends the City of Brisbane Act 2010 .

4 Amendment of s 211 (Superannuation scheme for council employees and associated persons) (1) Section 211(5), from 'of their' to 'scheme'— omit, insert— that that Act applies to the superannuation of an employee of a local government (2) Section 211(6)— omit.

Part 3 Amendment of Duties Act 2001

5 Act amended This part amends the Duties Act 2001 .

6 Amendment of s 154 (Reassessment—noncompliance with occupancy requirements) Section 154(2)— omit, insert— (2) For subsection (1)(b)(i), a transferee, lessee or vested person for land disposes of land if— (a) the lessee of a home or vacant land lease surrenders the lease; or (b) the transferee, lessee or vested person transfers, leases or otherwise grants exclusive possession of part or all of the land to another person; or (c) the transferee, lessee or vested person acquires the land subject to a lease, granted before the transfer date, over all or part of the land. (2AA) Subsection (2) does not apply if— (a) another person (the occupier ) has exclusive possession of the land before the occupation date; and (b) the occupier— (i) is the transferor of the land, or the owner of the land immediately before the vesting; or (ii) has exclusive possession of the land under a lease granted before the transfer date; and (c) the occupier— (i) if paragraph (b)(i) applies—vacates the land as soon as reasonably practicable or within 6 months after the transfer date, whichever is the earlier; or (ii) if paragraph (b)(ii) applies—vacates the land on the termination of the current term of the lease referred to in subsection (2)(c), or within 6 months after the transfer date, whichever is the earlier.