Revenue and Other Legislation Amendment Bill 2019 (Qld)

An Act to amend the Auditor-General Act 2009, the Duties Act 2001, the Land Tax Act 2010, the Mineral Resources Act 1989, the Mineral Resources Regulation 2013, the Payroll Tax Act 1971, the Petroleum and Gas (Production and Safety) Act 2004, the Petroleum and Gas (Royalty) Regulation 2004, the Taxation Administration Act 2001 and the Taxation Administration Regulation 2012 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 2019.

2 Commencement (1) Part 4 commences on 30 June 2019. (2) Parts 5 to 9 and 12, and schedule 1, commence on 1 July 2019.

Part 2 Amendment of Auditor-General Act 2009

3 Act amended This part amends the Auditor-General Act 2009.

4 Amendment of s 53 (Confidentiality and related matters) Section 53(3)— insert— (f) the Treasurer or the department in which the Financial Accountability Act 2009 is administered.

5 Insertion of new s 72A Part 6— insert—

72A Sharing information with Treasurer and Queensland Treasury (1) The auditor-general may disclose to the Treasurer and Queensland Treasury any information obtained by the auditor-general for the purpose of conducting an audit of— (a) a department; or (b) a public sector entity prescribed by regulation. (2) The Treasurer or Queensland Treasury may use the information only for the purposes of whole-of-government budgeting and monitoring, including each of the following— (a) conducting economic and financial analysis; (b) budget forecasting; (c) preparing a whole-of-government budget; (d) developing and monitoring budget policies. (3) The information that may be disclosed under subsection (1)— (a) may include protected information within the meaning of section 53(6); and (b) may be used by the Treasurer or Queensland Treasury as mentioned in subsection (2) regardless of the purpose for which the information was originally obtained by the auditor-general. Note— This section authorises the use and disclosure of personal information within the meaning of the Information Privacy Act 2009, section 12. See the information privacy principles stated in schedule 3, sections 10(1)(c) and 11(1)(d) of that Act. (4) In this section— control see section 5(2). department means a department within the meaning of the Public Service Act 2008, section 7. public sector entity does not include a local government or an entity subject to the control of a local government. Queensland Treasury means the department in which the Financial Accountability Act 2009 is administered.