Revenue and Other Legislation Amendment Bill 2018 (Qld)

An Act to amend the Aboriginal and Torres Strait Islander Communities (Justice, Land and Other Matters) Act 1984, the Aboriginal Cultural Heritage Act 2003, the Acquisition of Land Act 1967, the Cross River Rail Delivery Authority Act 2016, the Duties Act 2001, the Duties Regulation 2013, the Land Tax Act 2010, the Payroll Tax Act 1971, the Police Powers and Responsibilities Act 2000, the State Penalties Enforcement Act 1999, the State Penalties Enforcement Amendment Act 2017, the Taxation Administration Act 2001, the Torres Strait Islander Cultural Heritage Act 2003 and the Victims of Crime Assistance Act 2009 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 2018.

2 Commencement The following provisions commence on the day on which the State Penalties Enforcement Amendment Act 2017, section 25 commences— (a) sections 70, 72, 73 and 74; (b) part 9.

Part 2 Amendment of Duties Act 2001

3 Act amended This part amends the Duties Act 2001.

4 Amendment of s 16 (When liability for transfer duty arises) Section 16, note, after 'ELN transfer'— insert— or ELN lodgement

5 Amendment of s 18 (Need for instrument, ELN transfer document or statement) Section 18, 'ELN transfer'— omit, insert— ELN transaction

6 Amendment of s 19 (Lodging instrument, ELN transfer document or statement) Section 19, 'ELN transfer'— omit, insert— ELN transaction

7 Amendment of s 20 (Effect of making or lodging instrument, ELN transfer document or statement by 1 party) Section 20, 'ELN transfer'— omit, insert— ELN transaction

8 Amendment of s 21 (No double duty—general) Section 21(1), note 2, after 'ELN transfer'— insert— or ELN lodgement