Royalty Legislation Amendment Bill 2020 (Qld)

An Act to amend the Betting Tax Act 2018, the Judicial Review Act 1991, the Mineral Resources Act 1989, the Mineral Resources Regulation 2013, the Payroll Tax Act 1971, the Petroleum Act 1923, 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 Royalty Legislation Amendment Act 2020.

2 Commencement This Act commences on 1 October 2020.

Part 2 Amendment of Betting Tax Act 2018

3 Act amended This part amends the Betting Tax Act 2018.

4 Amendment of s 56 (Application of particular refund amounts) (1) Section 56— insert— (3A) However, subsections (2) and (3) do not prevent the commissioner from holding the relevant refund amount for any period, or applying the amount for any purpose, at the betting operator's request or with the betting operator's consent. (2) Section 56(3A) to (6)— renumber as section 56(4) to (7).

Part 3 Amendment of Judicial Review Act 1991

5 Act amended This part amends the Judicial Review Act 1991.

6 Amendment of s 3 (Definitions) Section 3— insert— royalty see the Taxation Administration Act 2001, schedule 2.

7 Amendment of sch 2 (Decisions for which reasons need not be given) (1) Schedule 2, section 15, after 'impost,'— insert— or of royalty, (2) Schedule 2, section 16, after 'impost'— insert— , or of royalty,

Part 4 Amendment of Mineral Resources Act 1989

8 Act amended This part amends the Mineral Resources Act 1989.

9 Omission of ch 11 , pt 1 , hdg (Payment of royalty) Chapter 11, part 1, heading— omit.