Community Ambulance Cover Act 2003 (Qld)

Queensland Community Ambulance Cover Act 2003 Reprinted as in force on 1 July 2010 Reprint No. 3 This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy

Information about this reprint This Act is reprinted as at 1 July 2010. The reprint— • shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)) • incorporates all necessary consequential amendments, whether of punctuation, numbering or another kind (Reprints Act 1992 s 5(d)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. Also see list of legislation for any uncommenced amendments. Minor editorial changes allowed under the provisions of the Reprints Act 1992 mentioned in the following list have also been made to— • use different spelling consistent with current drafting practice (s 26(2)) • use standard punctuation consistent with current drafting practice (s 27) • use aspects of format and printing style consistent with current drafting practice (s 35). This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints. Spelling The spelling of certain words or phrases may be inconsistent with other reprints because of changes made in various editions of the Macquarie Dictionary (for example, in the dictionary, ‘lodgement’ has replaced ‘lodgment’). Dates shown on reprints Reprints dated at last amendment All reprints produced on or after 1 July 2002, authorised (that is, hard copy) and unauthorised (that is, electronic), are dated as at the last date of amendment. Previously reprints were dated as at the date of publication. If an authorised reprint is dated earlier than an unauthorised version published before 1 July 2002, it means the legislation was not further amended and the reprint date is the commencement of the last amendment. If the date of an authorised reprint is the same as the date shown for an unauthorised version previously published, it merely means that the unauthorised version was published before the authorised version. Also, any revised edition of the previously published unauthorised version will have the same date as that version. Replacement reprint date If the date of an authorised reprint is the same as the date shown on another authorised reprint it means that one is the replacement of the other.

Queensland Community Ambulance Cover Act 2003 Contents Part 1 Division 1 1 Division 2 3 4 5 6 7 Division 3 8 10 11 12 13 13A 14 15 17 Division 4 18 19 20 21 Page Preliminary Introductory provisions Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Object and operation of Act Objects of Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Operation of Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Act binds all persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 State not liable to be prosecuted for offence . . . . . . . . . . . . . . . . 10 Extra-territorial application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Interpretation Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Meaning of customer sale arrangement. . . . . . . . . . . . . . . . . . . . 11 Meaning of power card arrangement . . . . . . . . . . . . . . . . . . . . . . 13 Meaning of separate area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Meaning of separate non-domestic area . . . . . . . . . . . . . . . . . . . 14 Meaning of separate domestic area . . . . . . . . . . . . . . . . . . . . . . . 14 Meaning of on-supply arrangement (type 1) . . . . . . . . . . . . . . . . 15 Meaning of on-supply arrangement (type 2) . . . . . . . . . . . . . . . . 16 Person may have more than 1 role. . . . . . . . . . . . . . . . . . . . . . . . 17 Annual levy and daily levy Basis of imposition of levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Annual levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Daily levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Failure to prescribe annual levy and notify daily levy for later financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Community Ambulance Cover Act 2003 Contents Part 2 Division 1 22 23 24 Division 2 25 26 27 Division 3 28 Division 4 29 30 Division 5 31 32 33 34 35 36 37 37A 37B 37C 37D 37E 37F 37G 37H 37I 37IA Customer sale arrangements Imposition of levy Imposition of levy on customer sale arrangements . . . . . . . . . . . Imposition of levy if there are 2 or more customer sale arrangements in place . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Operation of customer sale arrangement . . . . . . . . . . . . . . . . . . . Liability for levy When liability for levy is imposed . . . . . . . . . . . . . . . . . . . . . . . . . Who is liable to pay levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation arrangement does not affect liability for levy . . . . . Calculation of levy Amount of levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exempt customer sale arrangements generally Exemption from liability for levy . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption on 2 or more grounds . . . . . . . . . . . . . . . . . . . . . . . . . Particular exemptions Exemption for later customer sale arrangements for separate area ......................................... Pensioner exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Farming shed exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pump exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hot water system exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public park facility exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . Security lighting exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption for equipment for medical condition . . . . . . . . . . . . . . Retirement village common account exemption . . . . . . . . . . . . . . Building common account exemption (type 1) . . . . . . . . . . . . . . . Building common account exemption (type 2) (2 pensioner occupiers) ................................... Building common account exemption (type 2) (1 pensioner occupier) .................................... Building common account exemption (type 2) (no pensioner occupiers) ................................. Commonwealth exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Local government exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEQ water distributor-retailer exemption . . . . . . . . . . . . . . . . . . . 19 19 20 20 20 20 21 21 21 22 22 23 23 24 24 24 24 25 26 27 27 28 29 29 30 30 Page 2

37J Part 3 Division 1 38 Division 2 39 40 Division 3 41 Division 4 42 43 Division 5 44 45 46 47 47A 47B 47C 47D 47E 47F 48 49 50 50A 51 Part 4 Division 1 52 Division 2 53 54 Division 3 55 Community Ambulance Cover Act 2003 Contents Exemption for religious bodies and other institutions . . . . . . . . . . Power card arrangements Imposition of levy Imposition of levy on power card arrangements . . . . . . . . . . . . . . Liability for levy Who is liable to pay levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Levy on each power card arrangement . . . . . . . . . . . . . . . . . . . . Calculation of levy Amount of levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exempt power card arrangements generally Exemption from liability for levy . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption on 2 or more grounds . . . . . . . . . . . . . . . . . . . . . . . . . Particular exemptions Exemption for later power card arrangements for separate area . Pensioner exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Farming shed exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pump exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hot water system exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public park facility exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . Security lighting exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption for equipment for medical condition . . . . . . . . . . . . . . Retirement village common account exemption . . . . . . . . . . . . . . Building common account exemption (type 1) . . . . . . . . . . . . . . . Commonwealth exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Local government exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEQ water distributor-retailer exemption . . . . . . . . . . . . . . . . . . . Exemption for religious bodies and other institutions . . . . . . . . . . On-supply arrangements Imposition of levy Imposition of levy on on-supply arrangements . . . . . . . . . . . . . . . Liability for levy Who is liable to pay levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation arrangement does not affect liability for levy . . . . . Calculation of levy Amount of levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 32 33 33 33 34 34 34 35 35 36 36 36 36 37 37 38 39 39 39 39 40 42 42 42 43 Page 3

Community Ambulance Cover Act 2003 Contents Division 4 56 57 Division 5 58 59 60 61 62 62A 63 Part 6 79 80 81 81A 81B 82 83 84 85 86 Part 7 Division 1 87 88 89 Division 2 90 90A 90B 91 Page 4 Exempt on-supply arrangements generally Exemption from liability for levy . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption on 2 or more grounds . . . . . . . . . . . . . . . . . . . . . . . . . Particular exemptions Pensioner exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Farming shed exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commonwealth exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Local government exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . SEQ water distributor-retailer exemption . . . . . . . . . . . . . . . . . . . Exemption for religious bodies and other institutions . . . . . . . . . . Electricity retailers as agents of commissioner General nature and extent of agency of electricity retailer . . . . . . Role and functions of electricity retailer . . . . . . . . . . . . . . . . . . . . Authorised subcontractors to perform electricity retailer’s functions ..................................... When commissioner’s approval not required for contract. . . . . . . When authorised subcontractor not permitted to subcontract under s 81(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Administration agreement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Administration fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Giving information to the commissioner . . . . . . . . . . . . . . . . . . . . Commissioner may perform electricity retailer’s obligations. . . . . Commissioner may give directions . . . . . . . . . . . . . . . . . . . . . . . . Payment, recovery and refunds of levy Statement of levy liability Statement of levy liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statement of levy liability for power card arrangement. . . . . . . . . Replacement statement of levy liability . . . . . . . . . . . . . . . . . . . . Notification requirements for customer sale arrangements Notification requirement for exemption for customer sale arrangement ................................ Notification requirement for exemption for previous customer sale arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . When notification for exemption for customer sale arrangement taken to have been given . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification requirement for loss of exemption for customer sale arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 43 44 44 44 45 45 45 45 47 48 48 50 50 51 51 52 53 54 54 55 56 56 57 58 58

91A Division 3 92 92B 93 Division 4 94 95 96 Division 6 99 100 Division 7 101 102 103 104 105 105A Division 8 106 107 107A 108 109 Division 9 110 111 Division 10 112 113 Community Ambulance Cover Act 2003 Contents Notification requirement for loss of exemption for previous customer sale arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification requirements for power card arrangements Notification requirement for exemption for power card arrangement .................................. Special provision for notification of hot water system exemption for power card arrangement instead of s 92(3) and (4) . . . . . . . . Notification requirement for loss of exemption for power card arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification requirements for on-supply arrangements Notification requirement for exemption for on-supply arrangement .................................. Notification requirement for loss of exemption for on-supply arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Returns and notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special notification provisions Particular exemptions taken to be notified under div 2, 3 or 4 . . . Notification for government exemptions . . . . . . . . . . . . . . . . . . . . Payment of levy Payment of levy amount shown in statement of levy liability . . . . Priority of application of payment . . . . . . . . . . . . . . . . . . . . . . . . . Payment to commissioner of received levy amounts . . . . . . . . . . Voluntary contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirement to pay shortfall amount . . . . . . . . . . . . . . . . . . . . . . Requirement to pay shortfall amount for previous customer sale arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund of overpaid levy Refund made only under this division . . . . . . . . . . . . . . . . . . . . . Refund of overpaid levy for electricity sale arrangement . . . . . . . Refund of overpaid levy for previous customer sale arrangement Refund on issue of replacement statement of levy liability. . . . . . No interest on refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waiving payment and writing-off liability Waiver of levy liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of writing-off levy liability. . . . . . . . . . . . . . . . . . . . . . . . . . . Action for non-payment Recovery of unpaid levy amount . . . . . . . . . . . . . . . . . . . . . . . . . Disconnection of electricity supply . . . . . . . . . . . . . . . . . . . . . . . . 59 60 61 62 63 64 65 66 67 67 68 68 69 70 70 71 71 72 74 74 74 75 75 75 Page 5

Community Ambulance Cover Act 2003 Contents 114 Division 11 115 116 117 118 119 Division 12 120 121 121A 121B 122 123 124 Division 13 124A 124B Part 8 125 126 Part 9 Division 1 127 128 129 130 131 Division 2 132 133 134 Division 3 138 Unpaid levy amount is a debt to the State . . . . . . . . . . . . . . . . . . Miscellaneous provisions for power card arrangements Ability of owner to recover levy amount . . . . . . . . . . . . . . . . . . . . Recovery of levy by owner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Failure to notify electricity retailer of exemption information. . . . . Payment of refund to entitled person . . . . . . . . . . . . . . . . . . . . . . No recovery from Commonwealth . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous provisions for on-supply arrangements Ability of on-supplier to recover levy amount . . . . . . . . . . . . . . . . Recovery of levy by on-supplier . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of levy by on-supplier before statement of levy liability Subsequent recovery entitlements . . . . . . . . . . . . . . . . . . . . . . . . Failure to notify electricity retailer of exemption information. . . . . Payment of refund to entitled person . . . . . . . . . . . . . . . . . . . . . . No recovery from Commonwealth . . . . . . . . . . . . . . . . . . . . . . . . Limitations on levy recovery Recovery of levy amount prohibited for common account exemptions ................................. Recovery of levy amount from pensioner prohibited for customer sale arrangement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Late payments Unpaid levy interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commissioner may remit unpaid levy interest . . . . . . . . . . . . . . . Review of decisions Objections Who may lodge objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirements for lodging objection . . . . . . . . . . . . . . . . . . . . . . . Onus of proof of objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deciding objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reviews by QCAT Applications for review of decisions . . . . . . . . . . . . . . . . . . . . . . . QCAT to decide review on evidence before the commissioner . . Representation of parties before QCAT . . . . . . . . . . . . . . . . . . . . Decisions not subject to objection, appeal or review What is a non-reviewable decision . . . . . . . . . . . . . . . . . . . . . . . . 76 77 77 77 78 79 79 79 79 80 81 81 82 83 83 84 84 85 86 86 86 87 87 87 88 88 Page 6

139 140 Part 10 Division 1 141 Division 2 142 143 Division 3 144 Division 4 145 146 147 148 Division 5 149 150 151 Division 6 152 Part 11 153 154 Part 12 155 Part 13 156 157 Community Ambulance Cover Act 2003 Contents Effect of a non-reviewable decision . . . . . . . . . . . . . . . . . . . . . . . Application of Judicial Review Act 1991 . . . . . . . . . . . . . . . . . . . . Application of Taxation Administration Act 2001 Preliminary This Act as a revenue law for Administration Act . . . . . . . . . . . . . Confidentiality Application of Administration Act, s 111 . . . . . . . . . . . . . . . . . . . . Use of information obtained under taxation law . . . . . . . . . . . . . . Record keeping Requirement to keep records for levy. . . . . . . . . . . . . . . . . . . . . . Enforcement and legal proceedings Failure to give notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition on giving false or misleading documents to electricity retailer, on-supplier or owner . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition on giving false or misleading information to electricity retailer, on-supplier or owner . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidentiary provision for statements of levy liability . . . . . . . . . . . Giving and lodging documents Additional ways of giving documents to commissioner . . . . . . . . Requirement if electricity retailer or authorised subcontractor given document for commissioner . . . . . . . . . . . . . . . . . . . . . . . . Giving document if more than 1 electricity customer liable to pay levy amount for electricity sale arrangement . . . . . . . . . . . . . Miscellaneous Lodgement requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous Approved forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulation-making power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provision for Electricity and Other LegislationAmendment Act 2006 Negotiated retail contract entered into under the Electricity Act, s 312(2) .................................... Transitional provisions for Community Ambulance Coverand Other Acts Amendment Act 2007 Definitions for pt 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . When notification for exemption for corresponding arrangements taken to have been given . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 89 90 90 90 91 92 92 93 93 94 95 95 95 95 96 96 97 97 Page 7

Community Ambulance Cover Act 2003 Contents 158 159 160 161 162 163 Part 14 164 165 Schedule Notification requirement for exemption for standard contract or contestable sale arrangement under pre-amended Act—corresponding arrangements. . . . . . . . . . . . . . . . . . . . . . . . Refund of overpaid levy for standard contract or contestable sale arrangement under pre-amended Act—corresponding arrangements ................................ Notification requirement for exemption for standard contract or contestable sale arrangement under pre-amended Act—new arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund of overpaid levy for standard contract or contestable sale arrangement under pre-amended Act—new arrangements . Notification requirement for loss of exemption for standard contract or contestable sale arrangement under pre-amended Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirement to pay shortfall amount for standard contract or contestable sale arrangement under pre-amended Act . . . . . . . . Transitional provisions for Revenue and Other LegislationAmendment Act 2010 Exemption under s 48(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption under s 60(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 98 99 100 102 103 105 105 106 Endnotes 1 2 3 4 5 6 7 8 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of forms notified or published in the gazette . . . . . . . . . . . . . . . . Information about retrospectivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 117 118 118 119 120 131 131 Page 8

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 1] Community Ambulance Cover Act 2003 [as amended by all amendments that commenced on or before 1 July 2010] An Act to provide for a community ambulance cover levy, and for other purposes Part 1 Preliminary Division 1 Introductory provisions 1 Short title This Act may be cited as the Community Ambulance Cover Act 2003 . Division 2 Object and operation of Act 3 Objects of Act The objects of this Act are— (a) to impose and collect a levy, to be known as the community ambulance cover levy , to fund ambulance services in Queensland; and (b) to use the system of supply and sale of electricity as the basis for the imposition and collection of the levy. Reprint 3 effective 1 July 2010 Page 9

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 4] 4 Operation of Act This Act imposes the levy only for days on or after 1 July 2003. Note— From assent, electricity retailers may act under this Act to collect information for administering the exemption arrangements under this Act. Prohibitions on the provision of false or misleading information will apply. 5 Act binds all persons (1) This Act binds all persons, including the State and, as far as the legislative power of the Parliament permits, the Commonwealth and the other States. (2) This Act does not impose a tax on property of any kind belonging to the Commonwealth. (3) Subsection (2) does not limit subsection (1). (4) In this section— property of any kind belonging to the Commonwealth has the same meaning as in section 114 of the CommonwealthConstitution. 6 State not liable to be prosecuted for offence Nothing in this Act makes the State liable to be prosecuted for an offence. 7 Extra-territorial application This Act applies to impose the levy on electricity sale arrangements relating to electricity for consumption in Queensland— (a) regardless of whether an arrangement is entered into or made in or outside Queensland; and Page 10 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 8] (b) regardless of whether any person involved in an arrangement is resident in Queensland or is otherwise connected with Queensland; and (c) regardless of whether the supply of electricity for the purposes of an arrangement originates in or outside Queensland. Note — This is because electricity sale arrangements relating to electricity for consumption in Queensland have a nexus to Queensland. Division 3 Interpretation 8 Definitions The dictionary in the schedule defines particular words used in this Act. 10 Meaning of customer sale arrangement (1) A customer sale arrangement is an arrangement for the sale of electricity by an electricity retailer to a person (the relevant customer ), but only if, for the sale— (a) the electricity is supplied for consumption in Queensland; and (b) the supply of the electricity is measured by a meter. Example— a retail contract under the Electricity Act for the sale of electricity by a special approval holder to a person for consumption at a house in Queensland, the supply of which is measured by a meter (2) However, a customer sale arrangement does not include an arrangement for the sale of electricity if the electricity is accessed through a power card arrangement. (3) There can be 2 or more customer sale arrangements in place even though there is only 1 contract for the sale of the Reprint 3 effective 1 July 2010 Page 11

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 10] electricity by the electricity retailer to a person who is the relevant customer for each of the arrangements. Example — If, under a contract for the sale of electricity by an electricity retailer to a person, electricity is supplied for consumption at each of 5 separate shops and each supply is measured by a meter, there are 5 customer sale arrangements. (4) If a national metering identifier has been issued under the National Electricity Rules for the metering installation for a particular supply of electricity for consumption in Queensland, there is only 1 customer sale arrangement for the supply that is measured by 1 or more meters forming part of the installation. Example — If there is a contract for the sale of electricity by an electricity retailer to a person for consumption at a house, a national metering identifier has been issued for the metering installation for the supply of the electricity and the supply is measured by 3 meters, there is only 1 customer sale arrangement for the supply. (5) In this section— arrangement includes an unwritten arrangement or contract, and any of the following, whether or not in writing— (a) agreement; (b) other arrangement, whether enforceable or not, including an arrangement arising under an Act. NationalElectricity(Queensland)Law has the meaning given in the Electricity—NationalScheme(Queensland)Act1997 . National Electricity Rules has the meaning given in the National Electricity (Queensland) Law. national metering identifier see the Electricity Act, schedule 5. Notes — 1 A customer sale arrangement may be a retail contract under the Electricity Act. Page 12 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 11] 2 Under the Electricity Act, section 49, there are 3 types of retail contract, namely negotiated retail contracts, standard retail contracts and standard large customer retail contracts. 11 Meaning of power card arrangement (1) A power card arrangement exists for premises in Queensland (the power card premises for the arrangement) if an electricity retailer has the facility to sell electricity for consumption at the power card premises using a card operated meter installed, and available for operation, for the power card premises. (2) For subsection (1), the following do not matter— (a) whether the power card premises are occupied; (b) whether the power card premises are connected for the supply of electricity; (c) whether electricity is being consumed at the power card premises; (d) whether the card operated meter is installed at the power card premises. 12 Meaning of separate area A separate area is a building or part of a building in Queensland that is— (a) used, or, if not being used, available to be used, solely— (i) as a single self-contained place of residence; or (ii) as a single place of business; or (iii) to conduct a single undertaking or enterprise or other single activity, other than a business; or (iv) in a combination of subparagraphs (i), (ii) and (iii); and (b) wired for the supply to it of electricity. Reprint 3 effective 1 July 2010 Page 13

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 13] Examples — • 5 floors of a building that are occupied by, and operated as, a single business • 3 units in a residential complex that have been altered so that they are a single residence • a residential unit used both as a residence and as a place of business • each of 2 coffee shops both of which operate under the same name but at different ends of a shopping centre • each of 3 adjoining shops operated by the same person but operating as separate businesses of newsagent, furniture shop and delicatessen. 13 Meaning of separate non-domestic area A separate non-domestic area is a building or part of a building in Queensland that is— (a) used, or, if not being used, available to be used, solely— (i) as a single place of business; or (ii) to conduct a single undertaking or enterprise or other single activity, other than a business; or (iii) in a combination of subparagraphs (i) and (ii); and (b) wired for the supply to it of electricity. 13A Meaning of separate domestic area (1) A separate domestic area is a building or part of a building in Queensland that is— (a) used, or, if not being used, available to be used, solely as a single self-contained place of residence; and (b) wired for the supply to it of electricity. (2) For subsection (1), a building or a part of a building is not used solely as a single self-contained place of residence if it is to any extent used for income producing or business purposes. Page 14 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 14] Examples of separate domestic areas — • a detached house, a residential unit or a flat, used only as a place of residence for a family • a detached house occupied by a family only as a place of residence, and occupied also by an elderly family member who lives in separate living facilities in the house and who does not pay a commercial rent for his or her occupation • a single residential unit in a residential unit complex, used solely as a residence, that has been converted from 2 residential units 14 Meaning of on-supply arrangement (type 1) (1) An on-supply arrangement (type 1) exists for a separate area if the following circumstances apply— (a) electricity is being supplied to a person (the on-supplier for the on-supply arrangement) for the purposes of a building that includes the separate area; (b) the electricity is being sold to the on-supplier by an electricity retailer; (c) the supply of the electricity under paragraph (a) is measured by a meter; (d) the on-supplier has the facility to further supply and further sell some or all of the electricity for consumption at the separate area; (e) if electricity is being consumed at the separate area, it is electricity that is being further sold to a person by the on-supplier for the consumption at the separate area. Examples of on-supply arrangements (type 1) — 1 Electricity sold by an electricity retailer to a shopping centre owner is further sold by the shopping centre owner for consumption at a shop in the centre. 2 Electricity sold by an electricity retailer to a body corporate for a residential building is sold by the body corporate to the building manager who further sells to an owner of a unit in the building. 3 The owner of a shopping centre has the facility to further supply and sell, to a vacant shop in the shopping centre, electricity sold to the owner by an electricity retailer. Reprint 3 effective 1 July 2010 Page 15

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 15] (2) For subsection (1), the following do not matter— (a) whether any further supply and further sale under subsection (1)(d) is directly from the on-supplier, or is achieved under 1 or more arrangements involving entities interposed between the on-supplier and the person to whom the electricity is further supplied and further sold; (b) whether the separate area is occupied; (c) whether the separate area is connected for the further supply; (d) if the separate area is not occupied, whether or not there is an identifiable person to whom electricity is, or may be, further supplied and further sold; (e) whether electricity is being consumed at the separate area. 15 Meaning of on-supply arrangement (type 2) (1) An on-supply arrangement (type 2) exists for a separate area if the following circumstances apply— (a) the separate area is included in a group of 3 or more separate areas in a building; (b) there is no on-supply arrangement (type 1) for any of the separate areas included in the group; (c) an electricity retailer sells to a person (the on-supplier for the on-supply arrangement) all electricity consumed at any separate area in the group; (d) any supply of electricity to a separate area in the group is measured by a meter; (e) under an arrangement between the on-supplier and the electricity retailer, electricity accounts issued to the on-supplier by the electricity retailer for the sale of the electricity mentioned in paragraph (c) show the cost of electricity supplied to each separate area. Page 16 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 17] Examples of on-supply arrangements (type 2)— 1 A building comprises 4 flats, 3 of which are let to tenants and 1 of which is vacant. The owner of the building receives an account from an electricity retailer which shows the cost of electricity supplied to each flat as measured by a meter. There are 4 on-supply arrangements (type 2). 2 A person owns 10 self-contained apartments which are located in 1 building and which are available for holiday letting. The owner receives an account from an electricity retailer which shows the cost of electricity supplied to each apartment as measured by a meter. There are 10 on-supply arrangements (type 2). (2) For subsection (1), the following do not matter— (a) whether electricity is consumed in the separate areas; (b) whether all separate areas in the building are included in the group. 17 Person may have more than 1 role (1) A set of circumstances applying to a person can result in a person being both a relevant customer for a customer sale arrangement and also an on-supplier for an on-supply arrangement. Examples — 1 A body corporate for a residential complex could be both a relevant customer for a customer sale arrangement for the purchase of electricity from an electricity retailer for consumption in the residential complex, and also be an on-supplier for an on-supply arrangement for the further supply and sale of some of the electricity for consumption at a residential unit in the complex. 2 A person could be both a relevant customer for a customer sale arrangement for the supply of electricity to a shopping centre the person owns, and also be an on-supplier for an on-supply arrangement for the further supply and sale of some of the electricity for consumption at a shop in the centre. (2) The person is subject to the requirements of this Act in relation to each electricity sale arrangement in which the person is involved, according to the capacity in which the person is involved. Reprint 3 effective 1 July 2010 Page 17

Community Ambulance Cover Act 2003 Part 1 Preliminary [s 18] Division 4 Annual levy and daily levy 18 Basis of imposition of levy (1) The levy imposed under this Act is established as an amount ( annual levy ) for each financial year. (2) However, the levy is imposed under this Act on the basis of an amount ( daily levy ) for each day in a financial year. 19 Annual levy (1) For the financial year starting on 1 July 2003, the annual levy is $88. (2) For a later financial year, the annual levy is the amount prescribed under a regulation. 20 Daily levy (1) For the financial year starting on 1 July 2003, the daily levy is 24.044c. (2) For a later financial year, the daily levy is the annual levy for the later financial year divided by the number of days in the later financial year. (3) The daily levy for a later financial year must be notified in the regulation prescribing the annual levy for the later financial year. 21 Failure to prescribe annual levy and notify daily levy for later financial year (1) This section applies if a regulation prescribing the annual levy for a later financial year, and notifying the daily levy for the later financial year, has not been notified in the gazette on or before 31 May in the preceding financial year. (2) The annual levy for the later financial year is the same amount as the annual levy for the preceding financial year. Page 18 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 22] (3) The daily levy for the later financial year is the same amount as the daily levy for the preceding financial year. (4) In this section— preceding financial year , in relation to a later financial year, means the financial year immediately preceding the later financial year. Part 2 Customer sale arrangements Division 1 Imposition of levy 22 Imposition of levy on customer sale arrangements (1) This part imposes the levy on customer sale arrangements. (2) A liability for the levy is imposed on a customer sale arrangement for each day the arrangement is in place. Note — Exemptions for the levy are dealt with in divisions 4 and 5. 23 Imposition of levy if there are 2 or more customer sale arrangements in place (1) This section applies if there are 2 or more customer sale arrangements in place for a day for a particular supply of electricity to particular premises. (2) For section 22, a liability for the levy for the day is imposed only on that customer sale arrangement for which the electricity retailer for the arrangement is the financially responsible retail entity for the premises for the day. (3) In this section— financially responsible retail entity see the Electricity Act, schedule 5. Reprint 3 effective 1 July 2010 Page 19

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 24] 24 Operation of customer sale arrangement (1) For this Act, the days a customer sale arrangement is in place do not include the day the arrangement starts, but do include the day the arrangement ends. (2) Without limiting how and when a customer sale arrangement may end, a customer sale arrangement is taken to end if the supply of electricity for sale under the arrangement is disconnected, other than because of a temporary disconnection or other interruption. Division 2 Liability for levy 25 When liability for levy is imposed (1) Liability for the levy is imposed for a day even if no electricity is sold under the arrangement on the day, including, for example, because premises are temporarily unoccupied or because supply of electricity to premises is temporarily disconnected or otherwise interrupted. (2) However, if the arrangement is put in place for premises not yet connected for the supply of electricity, liability is not imposed until the day the premises are connected. 26 Who is liable to pay levy (1) The levy imposed on a customer sale arrangement must be paid by the relevant customer for the arrangement. (2) If 2 or more persons are the relevant customer for the arrangement, all the persons are jointly and severally liable for payment of the levy. 27 Consolidation arrangement does not affect liability for levy (1) A person must pay the levy for each customer sale arrangement for which the person is the relevant customer. Page 20 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 28] (2) If a person is the relevant customer for 2 or more customer sale arrangements and a single electricity account is issued for the sale of electricity under all the arrangements, the issue of the single electricity account does not affect the person’s liability to pay the levy for each of the arrangements. Division 3 Calculation of levy 28 Amount of levy The amount of the levy imposed on a customer sale arrangement for each day the arrangement is in place is the daily levy for the financial year in which the day happens. Division 4 Exempt customer sale arrangements generally 29 Exemption from liability for levy Liability for the levy is not imposed on a customer sale arrangement for a day if, on that day or for any part of that day, the arrangement is an exempt customer sale arrangement. 30 Exemption on 2 or more grounds (1) This section applies to a customer sale arrangement if— (a) a number of circumstances mentioned in division 5 apply to the arrangement; and (b) if all the circumstances are considered separately, whether by individual circumstance or individual set of circumstances, the arrangement would be, on the basis of each separate consideration, an exempt customer sale arrangement. (2) The arrangement is taken to be an exempt customer sale arrangement. Reprint 3 effective 1 July 2010 Page 21

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 31] Example— A customer sale arrangement would be an exempt customer sale arrangement if all electricity sold under the arrangement is supplied to a farming shed and to a pump used for irrigation. Division 5 Particular exemptions 31 Exemption for later customer sale arrangements for separate area (1) This section applies if there are 2 or more customer sale arrangements for the sale of electricity for consumption only at the 1 separate area. (2) Each of the arrangements that is a later customer sale arrangement is an exempt customer sale arrangement. (3) For subsection (2), a customer sale arrangement is a later customer sale arrangement if it is not the first of the arrangements to have commenced. Example — The owner of a shop has 3 customer sale arrangements with an electricity retailer for the sale of electricity for consumption at the shop. Arrangement A was entered into on 31 July 2006. Arrangement B was entered into on 31 August 2006. Arrangement C was entered into on 30 September 2006. Arrangements B and C are exempt customer sale arrangements. However, if arrangement A ends and arrangements B and C continue, only arrangement C will be an exempt customer sale arrangement. 32 Pensioner exemption A customer sale arrangement is an exempt customer sale arrangement if— (a) either of the following apply— (i) only 1 person is the relevant customer for the arrangement and the person is a pensioner (the pensioner ); Page 22 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 33] (ii) 2 or more persons are the relevant customer for the arrangement and at least 1 of the persons is a pensioner (also the pensioner ); and (b) all electricity sold under the arrangement is supplied to premises that are the pensioner’s principal place of residence; and (c) any other person sharing the premises, other than a visitor, is at least 1 of the following— (i) the pensioner’s spouse; (ii) a person who is wholly dependent on the pensioner; (iii) another pensioner; (iv) a social security beneficiary who does not pay rent for his or her occupation of the premises; (v) a person who is a carer of the pensioner and who does not pay rent for his or her occupation of the premises. 33 Farming shed exemption A customer sale arrangement is an exempt customer sale arrangement if all electricity sold under the arrangement is supplied to a farming shed. 34 Pump exemption A customer sale arrangement is an exempt customer sale arrangement if all electricity sold under the arrangement is supplied to a pump that is— (a) a water pump used for irrigation, stock or other purposes of primary production; or (b) a water or sewerage pump used for domestic purposes. Reprint 3 effective 1 July 2010 Page 23

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 35] 35 Hot water system exemption A customer sale arrangement is an exempt customer sale arrangement if all electricity sold under the arrangement is supplied to a hot water system. 36 Public park facility exemption A customer sale arrangement is an exempt customer sale arrangement if all electricity sold under the arrangement is supplied to a public park facility. 37 Security lighting exemption (1) A customer sale arrangement (the relevant arrangement ) is an exempt customer sale arrangement if— (a) all electricity sold under the relevant arrangement is supplied to security lighting for premises; and (b) there is at least 1 other electricity sale arrangement for the premises; and (c) the relevant arrangement is not an exempt customer sale arrangement under the building common account exemption (type 1) or the building common account exemption (type 2). (2) However, the relevant arrangement is not an exempt customer sale arrangement if— (a) all electricity sold under the other arrangement, or other arrangements, is supplied to security lighting for the premises; and (b) the relevant arrangement is the first of the electricity sale arrangements to have commenced. 37A Exemption for equipment for medical condition A customer sale arrangement is an exempt customer sale arrangement if— Page 24 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 37B] (a) all electricity sold under the arrangement is supplied to an item of equipment; and (b) the equipment is for the use of a person for a medical condition the person has— (i) whether or not the equipment is used only by the person; and (ii) whether or not, when used by the person, the equipment is used only for the medical condition; and (c) the person has written advice from a doctor to the effect of either of the following— (i) because of the medical condition, the person needs to use the equipment; (ii) because of the medical condition, the person needs to have the equipment readily available for use in a medical emergency; and (d) the equipment is not in premises that are, or that are in the nature of, a hospital, an aged care hostel or a nursing home. 37B Retirement village common account exemption A customer sale arrangement is an exempt customer sale arrangement if— (a) all electricity sold under the arrangement is sold for consumption at a retirement village; and (b) all electricity sold under the arrangement is supplied for 1 or more of the following— (i) common facilities for the retirement village; (ii) 1 or more on-supply arrangements; and (c) there is an electricity sale arrangement, other than the customer sale arrangement, for each occupied accommodation unit in the retirement village that is a separate domestic area. Reprint 3 effective 1 July 2010 Page 25

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 37C] Example — A retirement village has 6 accommodation units. For each occupied accommodation unit that is a separate domestic area, there is a separate customer sale arrangement for the supply of electricity to it. Additionally, the retirement village scheme operator is the relevant customer for a customer sale arrangement for the supply of electricity for the retirement village’s common lighting. The customer sale arrangement for the lighting is an exempt customer sale arrangement. 37C Building common account exemption (type 1) A customer sale arrangement is an exempt customer sale arrangement if— (a) all electricity sold under the arrangement is sold for consumption at a multi-unit building; and (b) the electricity is supplied for 1 or more of the following— (i) common facilities for the building; (ii) 1 or more on-supply arrangements; and (c) there is an electricity sale arrangement, other than the customer sale arrangement, for each occupied separate area in the building. Examples — 1 A residential unit building has 6 units and common property. For each occupied unit, there is a separate customer sale arrangement for the supply of electricity to it. Additionally, the body corporate for the residential building is the relevant customer for a customer sale arrangement for the supply of electricity for the building’s common lighting. The customer sale arrangement for the lighting is an exempt customer sale arrangement. 2 A shopping centre building has 14 shops. For each occupied shop there is an on-supply arrangement (type 1) for the supply of electricity. Electricity for the on-supply arrangements is supplied to the building owner under 1 customer sale arrangement. Additionally, the building owner is the relevant customer for 5 customer sale arrangements, all for security lighting for the shopping centre. All 6 customer sale arrangements are exempt customer sale arrangements. Page 26 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 37D] 3 A residential building consists of 6 flats. For each occupied flat there is an on-supply arrangement (type 2) for the supply of electricity. Electricity for the on-supply arrangements (type 2) is supplied to the building owner under a customer sale arrangement that relates also to the supply of electricity to the building’s common use laundry area. The customer sale arrangement is an exempt customer sale arrangement. 37D Building common account exemption (type 2) (2 pensioner occupiers) (1) A customer sale arrangement is an exempt customer sale arrangement if all the following circumstances apply— (a) all electricity sold under the arrangement is sold for consumption at a double unit building; (b) the electricity is supplied for 1 or more of the following— (i) common facilities for the building; (ii) consumption at a separate area; (c) if there were a separate electricity sale arrangement for each separate area in the building, each electricity sale arrangement would be an exempt arrangement because of the pensioner exemption; (d) the pensioner who occupies each separate area has notified the relevant customer for the arrangement in the approved form of the circumstances supporting the application of paragraph (c). (2) The pensioner who occupies a separate area is taken to have notified the relevant customer under subsection (1)(d) if an electricity rebate applies for the supply of electricity to the separate area. 37E Building common account exemption (type 2) (1 pensioner occupier) (1) A customer sale arrangement is an exempt customer sale arrangement if all the following circumstances apply— Reprint 3 effective 1 July 2010 Page 27

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 37F] (a) all electricity sold under 2 or more electricity sale arrangements (the relevant arrangements ) is sold for consumption at a double unit building; (b) the customer sale arrangement is one of the relevant arrangements; (c) all electricity sold under the customer sale arrangement is supplied for 1 or more of the following— (i) common facilities for the building; (ii) consumption at a separate area; (d) if there were a separate electricity sale arrangement for each separate area in the building, the customer sale arrangement applying for one of the separate areas (the relevant separate area ) would be an exempt arrangement because of the pensioner exemption; (e) the pensioner who occupies the relevant separate area has notified the relevant customer for the customer sale arrangement in the approved form of the circumstances supporting the application of paragraph (d); (f) the customer sale arrangement is not the first of the relevant arrangements to have commenced. (2) The pensioner who occupies the relevant separate area is taken to have notified the relevant customer under subsection (1)(e) if an electricity rebate applies for the supply of electricity to the separate area. 37F Building common account exemption (type 2) (no pensioner occupiers) A customer sale arrangement is an exempt customer sale arrangement if all the following circumstances apply— (a) all electricity sold under 3 or more electricity sale arrangements (the relevant arrangements ) is sold for consumption at a double unit building; (b) the customer sale arrangement is one of the relevant arrangements; Page 28 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 37G] (c) all electricity sold under the customer sale arrangement is supplied for 1 or more of the following— (i) common facilities for the building; (ii) consumption at a separate area; (d) if there were a separate electricity sale arrangement for each separate area in the building, neither of the customer sale arrangements would be an exempt arrangement because of the pensioner exemption; Note — The reference to ‘neither’ in this paragraph arises because under the definition double unit building in the schedule, a double unit building has only 2 separate areas. (e) the customer sale arrangement is not the first or second of the relevant arrangements to have commenced. 37G Commonwealth exemption A customer sale arrangement is an exempt customer sale arrangement if the relevant customer for the arrangement is the Commonwealth. 37H State exemption (1) A customer sale arrangement is an exempt customer sale arrangement if— (a) the relevant customer for the arrangement is the State; and (b) all electricity sold under the arrangement is supplied to premises— (i) that are used only for providing core government services; or (ii) that are public infrastructure. (2) In this section— State includes any State instrumentality, authority, corporation or other State entity, including any GOC, and Reprint 3 effective 1 July 2010 Page 29

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 37I] whether or not representing the State, but does not include a local government. 37I Local government exemption A customer sale arrangement is an exempt customer sale arrangement if— (a) the relevant customer for the arrangement is a local government; and (b) all electricity sold under the arrangement is supplied to premises— (i) that are used only for providing core local government services; or (ii) that are public infrastructure. 37IA SEQ water distributor-retailer exemption A customer sale arrangement is an exempt customer sale arrangement if— (a) the relevant customer for the arrangement is a SEQ water distributor-retailer; and (b) all electricity sold under the arrangement is supplied to premises that are used only for performing the SEQ water distributor-retailer’s geographic area functions. 37J Exemption for religious bodies and other institutions (1) A customer sale arrangement is an exempt customer sale arrangement if— (a) the relevant customer for the arrangement is a body, or the trustees of a body, that is either a religious body or a body— (i) that is controlled by, or associated with, a religious body; and Page 30 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 2 Customer sale arrangements [s 37J] (ii) whose principal object and pursuit is the conduct of activities of a religious nature; and (b) all electricity sold under the arrangement is supplied to premises used solely or almost solely as a church or other public place of worship, or as a church or other public place of worship and an associated hall, other than a hall used or hired out for commercial purposes. (2) A customer sale arrangement is an exempt customer sale arrangement if— (a) the relevant customer for the arrangement is an institution or the trustees of an institution; and (b) the principal object or pursuit of the institution is the care of sick, aged, infirm, afflicted or incorrigible persons; and (c) all electricity sold under the arrangement is supplied to premises used solely or almost solely for the purposes of the institution’s principal object or pursuit; and (d) the premises are not premises that are, or that are in the nature of, a hospital, an aged care hostel or a nursing home. (3) A customer sale arrangement is an exempt customer sale arrangement if— (a) the relevant customer for the arrangement is an institution or the trustees of an institution; and (b) the principal object or pursuit of the institution is the relief of poverty, suffering, distress or misfortune of people; and (c) all electricity sold under the arrangement is supplied to premises used solely or almost solely for the purposes of the institution’s principal object or pursuit. (4) A customer sale arrangement is an exempt customer sale arrangement if— (a) the relevant customer for the arrangement is an institution or the trustees of an institution; and Reprint 3 effective 1 July 2010 Page 31

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 38] (b) the principal object or pursuit of the institution is the care of children by— (i) being responsible for them on a full-time basis; and (ii) providing them with all the necessary food, clothing and shelter; and (iii) providing for their general wellbeing and protection; and (c) all electricity sold under the arrangement is supplied to premises used solely or almost solely for the purposes of the institution’s principal object or pursuit. (5) However, a customer sale arrangement is an exempt customer sale arrangement under subsection (2), (3) or (4) only if, under the institution’s constitution— (a) its income and property are used solely for promoting its objects; and (b) no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and (c) on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred to an institution whose principal object or pursuit is that of an institution mentioned in subsection (2), (3) or (4). Part 3 Power card arrangements Division 1 Imposition of levy 38 Imposition of levy on power card arrangements (1) This part imposes the levy on power card arrangements. Page 32 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 39] (2) A liability for the levy is imposed on a power card arrangement for each day of the power card arrangement. Note — Exemptions for the levy are dealt with in divisions 4 and 5. Division 2 Liability for levy 39 Who is liable to pay levy (1) The levy imposed on a power card arrangement must be paid by the owner of the power card premises for the arrangement. (2) If 2 or more persons are the owner of the power card premises, all the persons are jointly and severally liable for payment of the levy. 40 Levy on each power card arrangement A person must pay the levy for each power card arrangement for which the person is the owner. Division 3 Calculation of levy 41 Amount of levy The amount of levy imposed on a power card arrangement for each day of the arrangement is the daily levy for the financial year in which the day occurs. Reprint 3 effective 1 July 2010 Page 33

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 42] Division 4 Exempt power card arrangements generally 42 Exemption from liability for levy Liability for the levy is not imposed on a power card arrangement for a day if, on that day or for any part of that day, the arrangement is an exempt power card arrangement. 43 Exemption on 2 or more grounds (1) This section applies to a power card arrangement if— (a) a number of circumstances mentioned in division 5 apply to the arrangement; and (b) if all the circumstances are considered separately, whether by individual circumstance or individual set of circumstances, the arrangement would be, on the basis of each separate consideration, an exempt power card arrangement. (2) The arrangement is taken to be an exempt power card arrangement. Division 5 Particular exemptions 44 Exemption for later power card arrangements for separate area (1) This section applies if there are 2 or more power card arrangements that relate to the sale of electricity for consumption only at the 1 separate area. (2) Each of the arrangements that is a later power card arrangement is an exempt power card arrangement. (3) For subsection (2), a power card arrangement is a later power card arrangement if it is not the first of the arrangements to have commenced. Page 34 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 45] Example — There are 3 power card arrangements for the sale of electricity for consumption at a shop. Power card arrangement A commenced on 31 July 2006. Power card arrangement B commenced on 31 August 2006. Power card arrangement C commenced on 30 September 2006. Power card arrangements B and C are exempt power card arrangements. However, if power card arrangement A ends and power card arrangements B and C continue, only power card arrangement C will be an exempt power card arrangement. 45 Pensioner exemption A power card arrangement is an exempt power card arrangement if— (a) the power card premises for the arrangement are the principal place of residence of a pensioner (the pensioner ); and (b) any other person sharing the power card premises, other than a visitor, is at least 1 of the following— (i) the pensioner’s spouse; (ii) a person who is wholly dependent on the pensioner; (iii) another pensioner; (iv) a social security beneficiary who does not pay rent for his or her occupation of the power card premises; (v) a person who is a carer of the pensioner and who does not pay rent for his or her occupation of the power card premises. 46 Farming shed exemption A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are a farming shed. Reprint 3 effective 1 July 2010 Page 35

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 47] 47 Pump exemption A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are a pump that is— (a) a water pump used for irrigation, stock or other purposes of primary production; or (b) a water or sewerage pump used for domestic purposes. 47A Hot water system exemption A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are a hot water system. 47B Public park facility exemption A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are a public park facility. 47C Security lighting exemption (1) A power card arrangement (the relevant arrangement ) is an exempt power card arrangement if— (a) the power card premises for the relevant arrangement are security lighting for particular premises; and (b) there is at least 1 other electricity sale arrangement for the supply of electricity for the particular premises; and (c) the relevant arrangement is not an exempt power card arrangement under the building common account exemption (type 1) or the building common account exemption (type 2). (2) However, the relevant arrangement is not an exempt power card arrangement if— Page 36 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 47D] (a) all electricity sold under the other arrangement, or other arrangements, is supplied to security lighting also for the particular premises; and (b) the relevant arrangement is the first of the electricity sale arrangements to have commenced. 47D Exemption for equipment for medical condition A power card arrangement is an exempt power card arrangement if— (a) the power card premises for the arrangement are an item of equipment; and (b) the equipment is for the use of a person for a medical condition the person has, whether or not the equipment is used only by the person, and whether or not, when used by the person, the equipment is used only for the medical condition; and (c) the person has written advice from a doctor to the effect of either of the following— (i) because of the medical condition, the person needs to use the equipment; (ii) because of the medical condition, the person needs to have the equipment readily available for use in a medical emergency; and (d) the equipment is not located in premises that are, or that are in the nature of, a hospital, an aged care hostel or a nursing home. 47E Retirement village common account exemption A power card arrangement is an exempt power card arrangement if— (a) the power card premises for the arrangement are a retirement village; and Reprint 3 effective 1 July 2010 Page 37

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 47F] (b) all electricity sold under the arrangement is supplied for 1 or more of the following— (i) common facilities for the retirement village; (ii) 1 or more on-supply arrangements; and (c) there is an electricity sale arrangement, other than the power card arrangement, for each occupied accommodation unit in the retirement village that is a separate domestic area. Example — A retirement village has 6 accommodation units. For each occupied accommodation unit that is a separate domestic area, there is a separate customer sale arrangement for the supply of electricity to it. Additionally, there is a power card arrangement for the supply of electricity for the retirement village’s common lighting. The power card arrangement for the lighting is an exempt power card arrangement. 47F Building common account exemption (type 1) A power card arrangement is an exempt power card arrangement if— (a) the power card premises for the arrangement are a multi-unit building; and (b) all electricity sold under the arrangement is supplied for 1 or more of the following— (i) common facilities for the building; (ii) 1 or more on-supply arrangements; and (c) there is an electricity sale arrangement, other than the power card arrangement, for each occupied separate area in the building. Example — In a shopping centre with a number of shops, each occupied shop has a power card arrangement for the supply of electricity to it. There is also a power card arrangement for the supply of electricity for airconditioning for the shopping centre. The power card arrangement for the airconditioning is an exempt power card arrangement. Page 38 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 48] 48 Commonwealth exemption A power card arrangement is an exempt power card arrangement if— (a) the owner for the arrangement is the Commonwealth; or (b) the power card premises for the arrangement are used by the Commonwealth. Note — In relation to paragraph (b), see also section 164. 49 State exemption (1) A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are used by the State only— (a) for providing core government services; or (b) as public infrastructure. (2) In this section— State includes any State instrumentality, authority, corporation or other State entity, including any GOC, and whether or not representing the State, but does not include a local government. 50 Local government exemption A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are used by a local government only— (a) for providing core local government services; or (b) as public infrastructure. 50A SEQ water distributor-retailer exemption A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement Reprint 3 effective 1 July 2010 Page 39

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 51] are used by a SEQ water distributor-retailer only for performing its geographic area functions. 51 Exemption for religious bodies and other institutions (1) A power card arrangement is an exempt power card arrangement if— (a) the power card premises for the arrangement are used by a body that is either— (i) a religious body; or (ii) a body that is controlled by, or associated with, a religious body, and whose principal object and pursuit is the conduct of activities of a religious nature; and (b) the power card premises are used solely or almost solely as a church or other public place of worship, or as a church or other public place of worship and an associated hall, other than a hall used or hired out for commercial purposes. (2) A power card arrangement is an exempt power card arrangement if— (a) the power card premises for the arrangement are used— (i) by an institution the principal object or pursuit of which is the care of sick, aged, infirm, afflicted or incorrigible persons; and (ii) solely or almost solely for the purposes of the institution’s principal object or pursuit; and (b) the power card premises are not power card premises that are, or that are in the nature of, a hospital, an aged care hostel or a nursing home. (3) A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are used— Page 40 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 3 Power card arrangements [s 51] (a) by an institution the principal object or pursuit of which is the relief of poverty, suffering, distress or misfortune of people; and (b) solely or almost solely for the purposes of the institution’s principal object or pursuit. (4) A power card arrangement is an exempt power card arrangement if the power card premises for the arrangement are used— (a) by an institution the principal object or pursuit of which is the care of children by— (i) being responsible for them on a full-time basis; and (ii) providing them with all the necessary food, clothing and shelter; and (iii) providing for their general wellbeing and protection; and (b) solely or almost solely for the purposes of the institution’s principal object or pursuit. (5) However, a power card arrangement is an exempt power card arrangement under subsection (2), (3) or (4) only if, under the institution’s constitution— (a) its income and property are used solely for promoting its objects; and (b) no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and (c) on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred to an institution whose principal object or pursuit is that of an institution mentioned in subsection (2), (3) or (4). Reprint 3 effective 1 July 2010 Page 41

Community Ambulance Cover Act 2003 Part 4 On-supply arrangements [s 52] Part 4 On-supply arrangements Division 1 Imposition of levy 52 Imposition of levy on on-supply arrangements (1) This part imposes the levy on on-supply arrangements. (2) A liability for the levy is imposed on an on-supply arrangement for each day of the on-supply arrangement. Note— Exemptions for the levy are dealt with in divisions 4 and 5. Division 2 Liability for levy 53 Who is liable to pay levy (1) The levy imposed on an on-supply arrangement must be paid by the on-supplier for the arrangement. (2) If 2 or more persons are the on-supplier, all the persons are jointly and severally liable for payment of the levy. 54 Consolidation arrangement does not affect liability for levy (1) A person must pay the levy for each on-supply arrangement for which the person is the on-supplier. (2) If a person is the on-supplier for 2 or more on-supply arrangements and a single billing arrangement is established for the purposes of the sale of electricity under all the on-supply arrangements, the establishment of the single billing arrangement does not affect the on-supplier’s liability to pay the levy for each on-supply arrangement. Page 42 Reprint 3 effective 1 July 2010

Division 3 Community Ambulance Cover Act 2003 Part 4 On-supply arrangements [s 55] Calculation of levy 55 Amount of levy The amount of levy imposed on an on-supply arrangement for each day of the arrangement is the daily levy for the financial year in which the day occurs. Division 4 Exempt on-supply arrangements generally 56 Exemption from liability for levy Liability for the levy is not imposed on an on-supply arrangement for a day if, on that day or for any part of that day, the arrangement is an exempt on-supply arrangement. 57 Exemption on 2 or more grounds (1) This section applies to an on-supply arrangement if— (a) a number of circumstances mentioned in division 5 apply to the arrangement; and (b) if all the circumstances are considered separately, whether by individual circumstance or individual set of circumstances, the arrangement would be, on the basis of each separate consideration, an exempt on-supply arrangement. (2) The arrangement is taken to be an exempt on-supply arrangement. Reprint 3 effective 1 July 2010 Page 43

Community Ambulance Cover Act 2003 Part 4 On-supply arrangements [s 58] Division 5 Particular exemptions 58 Pensioner exemption An on-supply arrangement is an exempt on-supply arrangement if— (a) the separate area for the arrangement is the principal place of residence of a pensioner (the pensioner ); and (b) any other person sharing the separate area, other than a visitor, is at least 1 of the following— (i) the pensioner’s spouse; (ii) a person who is wholly dependent on the pensioner; (iii) another pensioner; (iv) a social security beneficiary who does not pay rent for his or her occupation of the separate area; (v) a person who is a carer of the pensioner and who does not pay rent for his or her occupation of the separate area. 59 Farming shed exemption An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is a farming shed. 60 Commonwealth exemption An on-supply arrangement is an exempt on-supply arrangement if— (a) the on-supplier for the arrangement is the Commonwealth; or (b) the separate area for the arrangement is used by the Commonwealth. Page 44 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 4 On-supply arrangements [s 61] Note — In relation to paragraph (b), see also section 165. 61 State exemption (1) An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is used by the State only— (a) for providing core government services; or (b) as public infrastructure. (2) In this section— State includes any State instrumentality, authority, corporation or other State entity, including any GOC, and whether or not representing the State, but does not include a local government. 62 Local government exemption An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is used by a local government only— (a) for providing core local government services; or (b) as public infrastructure. 62A SEQ water distributor-retailer exemption An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is used by a SEQ water distributor-retailer only for performing its geographic area functions. 63 Exemption for religious bodies and other institutions (1) An on-supply arrangement is an exempt on-supply arrangement if— Reprint 3 effective 1 July 2010 Page 45

Community Ambulance Cover Act 2003 Part 4 On-supply arrangements [s 63] (a) the separate area for the arrangement is used by a body that is either— (i) a religious body; or (ii) a body that is controlled by, or associated with, a religious body, and whose principal object and pursuit is the conduct of activities of a religious nature; and (b) the separate area is used solely or almost solely as a church or other public place of worship, or as a church or other public place of worship and an associated hall, other than a hall used or hired out for commercial purposes. (2) An on-supply arrangement is an exempt on-supply arrangement if— (a) the separate area for the arrangement is used— (i) by an institution the principal object or pursuit of which is the care of sick, aged, infirm, afflicted or incorrigible persons; and (ii) solely or almost solely for the purposes of the institution’s principal object or pursuit; and (b) the separate area is not a separate area that is, or that is in the nature of, a hospital, an aged care hostel or a nursing home. (3) An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is used— (a) by an institution the principal object or pursuit of which is the relief of poverty, suffering, distress or misfortune of people; and (b) solely or almost solely for the purposes of the institution’s principal object or pursuit. (4) An on-supply arrangement is an exempt on-supply arrangement if the separate area for the arrangement is used— (a) by an institution the principal object or pursuit of which is the care of children by— Page 46 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 6 Electricity retailers as agents of commissioner [s 79] (i) being responsible for them on a full-time basis; and (ii) providing them with all the necessary food, clothing and shelter; and (iii) providing for their general wellbeing and protection; and (b) solely or almost solely for the purposes of the institution’s principal object or pursuit. (5) However, an on-supply arrangement is an exempt on-supply arrangement under subsection (2), (3) or (4) only if, under the institution’s constitution— (a) its income and property are used solely for promoting its objects; and (b) no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and (c) on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred to an institution whose principal object or pursuit is that of an institution mentioned in subsection (2), (3) or (4). Part 6 Electricity retailers as agents of commissioner 79 General nature and extent of agency of electricity retailer (1) In general terms, an electricity retailer is the agent of the commissioner for the collection of the levy. (2) However, an electricity retailer is the commissioner’s agent only in relation to the electricity sale arrangements for which the electricity retailer is the relevant electricity retailer. Reprint 3 effective 1 July 2010 Page 47

Community Ambulance Cover Act 2003 Part 6 Electricity retailers as agents of commissioner [s 80] 80 Role and functions of electricity retailer (1) The role of an electricity retailer is to help the commissioner in the administration of the Act through the collection of the levy from the electricity retailer’s electricity customers. (2) An electricity retailer has the following functions— (a) issuing statements of levy liability to electricity customers; (b) receiving notifications and returns required to be given to the electricity retailer under this Act; (c) administering exemptions for electricity sale arrangements; (d) collecting the levy from electricity customers required to pay it; (e) pursuing collection of unpaid levy amounts; (f) providing refunds authorised under this Act; (g) paying to the commissioner levy amounts received by the electricity retailer; (h) giving the commissioner the information and documents this Act requires to be given; (i) the other functions provided for in this Act or in an administration agreement to which the commissioner and the electricity retailer are parties; (j) the other functions, being functions reasonably necessary for the administration of this Act, that the commissioner directs the electricity retailer to perform. (3) An electricity retailer must perform the retailer’s functions under this Act to a standard necessary for the proper administration of this Act. 81 Authorised subcontractors to perform electricity retailer’s functions (1) An electricity retailer may enter into a contract with a person (the electricity retailer’s authorised subcontractor ) under Page 48 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Part 6 Electricity retailers as agents of commissioner [s 81] which the person agrees to perform some or all of the electricity retailer’s functions under this Act. (2) Subject to section 81B, an authorised subcontractor of an electricity retailer may enter into a contract with a person (also the electricity retailer’s authorised subcontractor ) under which the person agrees to perform some or all of the electricity retailer’s functions that the authorised subcontractor has agreed to perform under another contract. Examples of authorised subcontractors — An electricity retailer enters into a contract with S1 under which S1 agrees to perform particular functions of the electricity retailer. S1 is an authorised subcontractor of the electricity retailer. S1 enters into a contract with S2 under which S2 agrees to perform some of the functions that S1 agreed to perform under its contract with the electricity retailer. S2 is also an authorised subcontractor of the electricity retailer. S2 enters into a contract with S3 under which S3 agrees to perform some of the functions of the electricity retailer that S2 agreed to perform under its contract with S1. S3 is also an authorised subcontractor of the electricity retailer. (3) Subject to section 81A, an electricity retailer or authorised subcontractor of an electricity retailer must not contract under subsection (1) or (2) without the written approval of the commissioner. (4) However, a failure to comply with subsection (3) does not affect the validity of the contract or the status of a person as an authorised subcontractor of an electricity retailer. (5) Despite any contract under subsection (1) or (2), an electricity retailer remains liable for the proper performance of the electricity retailer’s functions under this Act. (6) An obligation or requirement applying to an electricity retailer under this Act also applies to an authorised subcontractor of the electricity retailer to the extent that the obligation or requirement relates to the performance of the electricity retailer’s functions that the authorised subcontractor is contracted to perform. Reprint 3 effective 1 July 2010 Page 49

Community Ambulance Cover Act 2003 Schedule security lighting means lighting used primarily for either or both of the following— (a) protection of property; (b) safety of individuals. separate area see section 12. separate domestic area see section 13A. separate non-domestic area see section 13. SEQ water distributor-retailer means a distributor-retailer under the South-EastQueenslandWater(DistributionandRetail Restructuring) Act 2009. shortfall amount means an amount of the levy payable for a period but which was not included in a statement of levy liability for the period. Examples— • an amount that was not included in a statement of levy liability because an exemption for an electricity sale arrangement was incorrectly claimed • an amount that was not included in a statement of levy liability because an on-supplier submitted an incorrect return to an electricity retailer • an amount that was not included in a statement of levy liability because a notification given to an electricity retailer by an electricity customer that an electricity sale arrangement stopped being an exempt arrangement is received after a statement of levy liability is sent to the electricity customer social security beneficiary means a person who receives income support payments from the Commonwealth under either of the following— (a) the Social Security Act 1991 (Cwlth); (b) the Veterans’ Entitlements Act 1986 (Cwlth). special approval holder see the Electricity Act. statement of levy liability means a statement showing— (a) the levy amount for which an electricity customer is liable, under parts 2 to 4, for the period the subject of the statement; and Reprint 3 effective 1 July 2010 Page 115

Community Ambulance Cover Act 2003 Schedule (b) any unpaid levy amount for any previous period. unpaid levy interest see section 125. Page 116 Reprint 3 effective 1 July 2010

Endnotes Community Ambulance Cover Act 2003 Endnotes 1 Index to endnotes Page 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .118 4 Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .118 5 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .119 6 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .120 7 List of forms notified or published in the gazette . . . . . . . . . . . . . . . . . . . . . . . . .131 8 Information about retrospectivity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .131 2 Date to which amendments incorporated This is the reprint date mentioned in the Reprints Act 1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 1 July 2010. Future amendments of the Community Ambulance Cover Act 2003 may be made in accordance with this reprint under the Reprints Act 1992, section 49. Reprint 3 effective 1 July 2010 Page 117

Community Ambulance Cover Act 2003 Endnotes 3 Key Key to abbreviations in list of legislation and annotations Key AIA amd amdt ch def div exp gaz hdg ins lap notfd num o in c om orig p para prec pres prev Explanation = Acts Interpretation Act 1954 = amended = amendment = chapter = definition = division = expires/expired = gazette = heading = inserted = lapsed = notified = numbered = order in council = omitted = original = page = paragraph = preceding = present = previous Key (prev) proc prov pt pubd R[X] RA reloc renum rep (retro) rv s sch sdiv SIA SIR SL sub unnum Explanation = previously = proclamation = provision = part = published = Reprint No. [X] = Reprints Act 1992 = relocated = renumbered = repealed = retrospectively = revised edition = section = schedule = subdivision = Statutory Instruments Act 1992 = Statutory Instruments Regulation 2002 = subordinate legislation = substituted = unnumbered 4 Table of reprints Reprints are issued for both future and past effective dates. For the most up-to-date table of reprints, see the reprint with the latest effective date. If a reprint number includes a letter of the alphabet, the reprint was released in unauthorised, electronic form only. Reprint No. 1 1A 1B 1C 1CA 1D rv 1E 2 2A 2B 2C 2D 2E Amendments included none — 2004 Act No. 30 2004 Act No. 30 2006 Act No. 44 2006 Act No. 42 2006 Act No. 44 — 2007 Act No. 17 2007 Act No. 17 2009 Act No. 9 2009 Act No. 22 2009 Act No. 24 2010 Act No. 11 Effective 29 May 2003 30 May 2004 11 November 2003 12 October 2004 29 May 2006 13 October 2006 10 November 2006 10 November 2006 23 April 2007 1 July 2007 1 July 2009 1 December 2009 26 March 2010 Notes provs exp 29 May 2004R1E withdrawn, see R2 Page 118 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Endnotes Reprint No. 2F 3 Amendments included 2010 Act No. 20 — Effective 1 July 2010 1 July 2010 Notes R2F withdrawn, see R3 5 List of legislation Community Ambulance Cover Act 2003 No. 34 date of assent 29 May 2003 ss 1–2 commenced on date of assent pt 12 commenced 1 July 2003 (see s 2) remaining provisions commenced on date of assent amending legislation— Community Ambulance Cover Amendment Act 2004 No. 30 date of assent 12 October 2004 ss 1–2, 12, 18–23, 24 (to the extent it ins new s 157) commenced on date of assent remaining provisions commenced 11 November 2003 (see s 2) Energy Assets (Restructuring and Disposal) Act 2006 No. 42 s 1, pt 8 div 1 date of assent 13 October 2006 commenced on date of assent Revenue and Other Legislation Amendment Act 2006 No. 44 ss 1, 2(1)–(2), pt 2 date of assent 10 November 2006 ss 1–4 commenced on date of assent s 9 commenced 29 May 2006 (see s 2(2)) remaining provisions commenced 10 November 2006 (see s 2(1)) Community Ambulance Cover and Other Acts Amendment Act 2007 No. 17 ss 1, 2(2), pt 2 date of assent 23 April 2007 ss 1–2, pt 2 hdg, ss 3, 29 commenced on date of assent remaining provisions commenced 1 July 2007 (see s 2(2)) Financial Accountability Act 2009 No. 9 ss 1, 2(2), 136 sch 1 date of assent 28 May 2009 ss 1–2 commenced on date of assent remaining provisions commenced 1 July 2009 (2009 SL No. 80) Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 No. 22 ss 1–2(1), 23 sch date of assent 22 June 2009 ss 1–2 commenced on date of assent remaining provisions commenced 1 July 2009 (see s 2(1)) Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) AmendmentAct 2009 No. 24 ss 1–2, ch 14 pt 1 date of assent 26 June 2009 Reprint 3 effective 1 July 2010 Page 119

Community Ambulance Cover Act 2003 Endnotes ss 1–2 commenced on date of assent remaining provisions commenced 1 December 2009 (2009 SL No. 252) Revenue and Other Legislation Amendment Act 2010 No. 11 s 1, pt 2 date of assent 26 March 2010 commenced on date of assent South-East Queensland Water (Distribution and Retail Restructuring) and OtherLegislation Amendment Act 2010 No. 20 ss 1, 2(1)(d), pt 3 date of assent 23 May 2010 ss 1–2 commenced on date of assent remaining provisions commenced 1 July 2010 (see s 2(1)(d)) 6 List of annotations Commencement s 2 om 2010 No. 11 s 4 Notes in text s 9 om 2006 No. 44 s 4 Meaning of “customer sale arrangement” s 10 sub 2007 No. 17 s 4 Meaning of “separate domestic area” s 13A ins 2004 No. 30 s 4 (retro) Meaning of “on-supply arrangement (type 1)” s 14 amd 2007 No. 17 s 5 Meaning of “on-supply arrangement (type 2)” s 15 amd 2007 No. 17 s 6 Meaning of “contestable sale arrangement” s 16 om 2007 No. 17 s 7 Person may have more than 1 role s 17 amd 2007 No. 17 s 8 PART 2—CUSTOMER SALE ARRANGEMENTS pt hdg sub 2007 No. 17 s 9 Division 1—Imposition of levy div hdg sub 2007 No. 17 s 9 Imposition of levy on customer sale arrangements s 22 sub 2007 No. 17 s 9 Imposition of levy if there are 2 or more customer sale arrangements in place s 23 sub 2007 No. 17 s 9 Operation of customer sale arrangement s 24 sub 2007 No. 17 s 9 Page 120 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Endnotes Division 2—Liability for levy div hdg sub 2007 No. 17 s 9 When liability for levy is imposed s 25 sub 2007 No. 17 s 9 Who is liable to pay levy s 26 sub 2007 No. 17 s 9 Consolidation arrangement does not affect liability for levy s 27 sub 2007 No. 17 s 9 Division 3—Calculation of levy div hdg sub 2007 No. 17 s 9 Amount of levy s 28 sub 2007 No. 17 s 9 Division 4—Exempt customer sale arrangements generally div hdg sub 2007 No. 17 s 9 Exemption from liability for levy s 29 sub 2007 No. 17 s 9 Exemption on 2 or more grounds prov hdg amd 2004 No. 30 s 5 (retro) s 30 sub 2007 No. 17 s 9 Division 5—Particular exemptions div hdg sub 2007 No. 17 s 9 Exemption for later standard contracts for separate domestic area s 30A ins 2004 No. 30 s 6 (retro) om 2007 No. 17 s 9 Exemption for later customer sale arrangements for separate area s 31 sub 2007 No. 17 s 9 Pensioner exemption s 32 sub 2007 No. 17 s 9 Farming shed exemption s 33 sub 2007 No. 17 s 9 Hot water system exemption s 33A ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Public park facility exemption s 33B ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Security lighting exemption s 33C ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Reprint 3 effective 1 July 2010 Page 121

Community Ambulance Cover Act 2003 Endnotes Exemption for equipment for medical condition s 33D ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Retirement village common account exemption s 33E ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Building common account exemption (type 1) s 33F ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Building common account exemption (type 2) (2 pensioner occupiers) s 33G ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Building common account exemption (type 2) (1 pensioner occupier) s 33H ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Building common account exemption (type 2) (no pensioner occupiers) s 33I ins 2004 No. 30 s 7 (retro) om 2007 No. 17 s 9 Pump exemption s 34 sub 2007 No. 17 s 9 Hot water system exemption s 35 sub 2007 No. 17 s 9 Public park facility exemption s 36 sub 2007 No. 17 s 9 Security lighting exemption s 37 sub 2007 No. 17 s 9 Exemption for equipment for medical condition s 37A ins 2007 No. 17 s 9 Retirement village common account exemption s 37B ins 2007 No. 17 s 9 Building common account exemption (type 1) s 37C ins 2007 No. 17 s 9 Building common account exemption (type 2) (2 pensioner occupiers) s 37D ins 2007 No. 17 s 9 Building common account exemption (type 2) (1 pensioner occupier) s 37E ins 2007 No. 17 s 9 Building common account exemption (type 2) (no pensioner occupiers) s 37F ins 2007 No. 17 s 9 Page 122 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Endnotes Commonwealth exemption s 37G ins 2007 No. 17 s 9 State exemption s 37H ins 2007 No. 17 s 9 Local government exemption s 37I ins 2007 No. 17 s 9 SEQ water distributor-retailer exemption s 37IA ins 2010 No. 20 s 30 Exemption for religious bodies and other institutions s 37J ins 2007 No. 17 s 9 Exemption for later power card arrangements for separate area prov hdg amd 2004 No. 30 s 8 (retro) s 44 sub 2007 No. 17 s 10 Exemption for later power card arrangements for separate domestic area s 44A ins 2004 No. 30 s 9 (retro) om 2007 No. 17 s 10 Hot water system exemption s 47A ins 2004 No. 30 s 10 (retro) Public park facility exemption s 47B ins 2004 No. 30 s 10 (retro) Security lighting exemption s 47C ins 2004 No. 30 s 10 (retro) Exemption for equipment for medical condition s 47D ins 2004 No. 30 s 10 (retro) Retirement village common account exemption s 47E ins 2004 No. 30 s 10 (retro) amd 2007 No. 17 s 11 Building common account exemption (type 1) s 47F ins 2004 No. 30 s 10 (retro) Commonwealth exemption s 48 sub 2010 No. 11 s 5 SEQ water distributor-retailer exemption s 50A ins 2010 No. 20 s 31 Commonwealth exemption s 60 sub 2010 No. 11 s 6 SEQ water distributor-retailer exemption s 62A ins 2010 No. 20 s 32 PART 5—CONTESTABLE SALE ARRANGEMENTS pt hdg om 2007 No. 17 s 12 Reprint 3 effective 1 July 2010 Page 123

Community Ambulance Cover Act 2003 Endnotes Division 1—Imposition of levy div 1 (ss 64–65) om 2007 No. 17 s 12 Division 2—Liability for levy div 2 (ss 66–68) om 2007 No. 17 s 12 Division 3—Calculation of levy div 3 (s 69) om 2007 No. 17 s 12 Division 4—Exempt contestable sale arrangements generally div 4 (ss 70–71) om 2007 No. 17 s 12 Division 5—Particular exemptions div hdg om 2007 No. 17 s 12 Pensioner exemption s 72 om 2007 No. 17 s 12 Farming shed exemption s 73 om 2007 No. 17 s 12 Pump exemption s 74 om 2007 No. 17 s 12 Hot water system exemption s 74A ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Public park facility exemption s 74B ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Security lighting exemption s 74C ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Exemption for equipment for medical condition s 74D ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Retirement village common account exemption s 74E ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Building common account exemption (type 1) s 74F ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Building common account exemption (type 2) (2 pensioner occupiers) s 74G ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Building common account exemption (type 2) (1 pensioner occupier) s 74H ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Page 124 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Endnotes Building common account exemption (type 2) (no pensioner occupiers) s 74I ins 2004 No. 30 s 11 (retro) om 2007 No. 17 s 12 Commonwealth exemption s 75 om 2007 No. 17 s 12 State exemption s 76 om 2007 No. 17 s 12 Local government exemption s 77 om 2007 No. 17 s 12 Exemption for religious bodies and other institutions s 78 om 2007 No. 17 s 12 Authorised subcontractors to perform electricity retailer’s functions s 81 sub 2006 No. 42 s 65 amd 2006 No. 44 s 5 When commissioner’s approval not required for contract s 81A ins 2006 No. 44 s 6 When authorised subcontractor not permitted to subcontract under s 81(2) s 81B ins 2006 No. 44 s 6 Administration agreement s 82 amd 2006 No. 44 s 7 Commissioner may perform electricity retailer’s obligations s 85 amd 2004 No. 30 s 12 PART 7—PAYMENT, RECOVERY AND REFUNDS OF LEVY Statement of levy liability s 87 amd 2004 No. 30 s 13 (retro); 2007 No. 17 s 13 Division 2—Notification requirements for customer sale arrangements div hdg amd 2007 No. 17 s 14 Notification requirement for exemption for customer sale arrangement prov hdg amd 2007 No. 17 s 15(1) s 90 amd 2007 No. 17 s 15 Notification requirement for exemption for previous customer sale arrangement s 90A ins 2004 No. 30 s 14 (retro) sub 2007 No. 17 s 16 When notification for exemption for customer sale arrangement taken to have been given s 90B ins 2007 No. 17 s 16 Notification requirement for loss of exemption for customer sale arrangement prov hdg amd 2007 No. 17 s 17(1) s 91 amd 2007 No. 17 s 17 Reprint 3 effective 1 July 2010 Page 125

Community Ambulance Cover Act 2003 Endnotes Notification requirement for loss of exemption for previous customer sale arrangement s 91A ins 2007 No. 17 s 18 Special provision for notification of hot water system exemption for power card arrangement instead of s 92(2) s 92A ins 2004 No. 30 s 15 (retro) om 2007 No. 17 s 19 Special provision for notification of hot water system exemption for power card arrangement instead of s 92(3) and (4) s 92B ins 2004 No. 30 s 15 (retro) amd 2009 No. 24 s 1837 Division 5—Notification requirements for contestable sale arrangements div hdg om 2007 No. 17 s 20 Notification requirement for exemption for contestable sale arrangement s 97 om 2007 No. 17 s 20 Special provision for notification of hot water system exemption for contestable sale arrangement instead of s 97 s 97A ins 2004 No. 30 s 16 (retro) om 2007 No. 17 s 20 Notification requirement for loss of exemption for contestable sale arrangement s 98 om 2007 No. 17 s 20 Particular exemptions taken to be notified under div 2, 3 or 4 prov hdg amd 2007 No. 17 s 21(1) s 99 amd 2004 No. 30 s 17 (retro); 2007 No. 17 s 21(2)–(3) Notification for government exemptions s 100 amd 2007 No. 17 s 22 Payment to commissioner of received levy amounts s 103 amd 2010 No. 11 s 7 Voluntary contributions s 104 amd 2007 No. 17 s 23 Requirement to pay shortfall amount for previous customer sale arrangement s 105A ins 2007 No. 17 s 24 Refund of overpaid levy for electricity sale arrangement s 107 amd 2007 No. 17 s 25 Refund of overpaid levy for previous customer sale arrangement s 107A ins 2007 No. 17 s 26 Effect of writing-off levy liability s 111 amd 2009 No. 9 s 136 sch 1 Ability of on-supplier to recover levy amount s 120 amd 2004 No. 30 s 18 Page 126 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Endnotes Recovery of levy by on-supplier before statement of levy liability s 121A ins 2004 No. 30 s 19 Subsequent recovery entitlements s 121B ins 2004 No. 30 s 19 Division 13—Limitations on levy recovery div hdg ins 2004 No. 30 s 20 Recovery of levy amount prohibited for common account exemptions s 124A ins 2004 No. 30 s 20 Recovery of levy amount from pensioner prohibited for customer sale arrangement prov hdg amd 2007 No. 17 s 27(1) s 124B ins 2004 No. 30 s 20 amd 2007 No. 17 s 27 Recovery of levy amount from pensioner prohibited for contestable sale arrangement s 124C ins 2004 No. 30 s 20 om 2007 No. 17 s 28 PART 9—REVIEW OF DECISIONS Who may lodge objection s 127 amd 2004 No. 30 s 21 Notice of decision s 131 amd 2009 No. 24 s 1838 Division 2—Reviews by QCAT div hdg sub 2009 No. 24 s 1839 Applications for review of decisions s 132 sub 2009 No. 24 s 1839 QCAT to decide review on evidence before the commissioner s 133 sub 2009 No. 24 s 1839 Representation of parties before QCAT s 134 sub 2009 No. 24 s 1839 Procedures for hearing appeal s 135 om 2009 No. 24 s 1839 Deciding appeal s 136 om 2009 No. 24 s 1839 Appeals to District Court s 137 om 2009 No. 24 s 1839 Effect of a non-reviewable decision s 139 amd 2009 No. 24 s 1840 Use of information obtained under taxation law s 143 amd 2009 No. 22 s 23 sch Reprint 3 effective 1 July 2010 Page 127

Community Ambulance Cover Act 2003 Endnotes Evidentiary provision for statements of levy liability s 148 amd 2004 No. 30 s 22; 2009 No. 24 s 1841 Additional ways of giving documents to commissioner s 149 amd 2006 No. 44 s 8 Giving document if more than 1 electricity customer liable to pay levy amount for electricity sale arrangement s 151 sub 2004 No. 30 s 23 PART 12—TRANSITIONAL PROVISION FOR ELECTRICITY AND OTHER LEGISLATION AMENDMENT ACT 2006 pt hdg prev pt 12 hdg om R1 (see RA s 7(1)(k)) pres pt 12 hdg ins 2004 No. 30 s 24 (retro) sub 2007 No. 17 s 29 Negotiated retail contract entered into under the Electricity Act, s 312(2) s 155 prev s 155 exp 29 May 2004 (see s 155(4)) pres s 155 ins 2007 No. 17 s 29 PART 13—TRANSITIONAL PROVISIONS FOR COMMUNITY AMBULANCE COVER AND OTHER ACTS AMENDMENT ACT 2007 pt hdg prev pt 13 hdg om R1 (see RA s 7(1)(k)) pres pt 13 hdg ins 2007 No. 17 s 30 Definitions for pt 13 s 156 orig s 156 om R1 (see RA s 40) prev s 156 ins 2004 No. 30 s 24 (retro) om 2007 No. 17 s 29 pres s 156 ins 2007 No. 17 s 30 When notification for exemption for corresponding arrangements taken to have been given s 157 orig s 157 om R1 (see RA s 40) prev s 157 ins 2004 No. 30 s 24 om 2007 No. 17 s 29 pres s 157 ins 2007 No. 17 s 30 Notification requirement for exemption for standard contract or contestable sale arrangement under pre-amended Act—corresponding arrangements s 158 prev s 158 om R1 (see RA s 40) pres s 158 ins 2007 No. 17 s 30 Refund of overpaid levy for standard contract or contestable sale arrangement under pre-amended Act—corresponding arrangements s 159 prev s 159 om R1 (see RA s 40) pres s 159 ins 2007 No. 17 s 30 Notification requirement for exemption for standard contract or contestable sale arrangement under pre-amended Act—new arrangements s 160 prev s 160 om R1 (see RA s 40) pres s 160 ins 2007 No. 17 s 30 Page 128 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Endnotes Refund of overpaid levy for standard contract or contestable sale arrangement under pre-amended Act—new arrangements s 161 prev s 161 om R1 (see RA s 40) pres s 161 ins 2007 No. 17 s 30 Notification requirement for loss of exemption for standard contract or contestable sale arrangement under pre-amended Act s 162 prev s 162 om R1 (see RA s 40) pres s 162 ins 2007 No. 17 s 30 Requirement to pay shortfall amount for standard contract or contestable sale arrangement under pre-amended Act s 163 prev s 163 om R1 (see RA s 40) pres s 163 ins 2007 No. 17 s 30 PART 14—TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2010 pt hdg ins 2010 No. 11 s 8 Exemption under s 48(b) s 164 prev s 164 om R1 (see RA s 40) pres s 164 ins 2010 No. 11 s 8 Exemption under s 60(b) s 165 prev s 165 om R1 (see RA s 40) pres s 165 ins 2010 No. 11 s 8 Amendment of schedule (Dictionary) s 166 om R1 (see RA s 40) Act amended in pt 13 s 167 om R1 (see RA s 40) Insertion of new s 55F s 168 om R1 (see RA s 40) Insertion of new s 61A s 169 om R1 (see RA s 40) Insertion of new s 119A s 170 om R1 (see RA s 40) Amendment of sch 5 (Dictionary) s 171 om R1 (see RA s 40) SCHEDULE—DICTIONARY def “accommodation unit” ins 2004 No. 30 s 25 (retro) def “building common account exemption (type 1)” ins 2004 No. 30 s 25 (retro) amd 2007 No. 17 s 31(3) def “building common account exemption (type 2)” ins 2004 No. 30 s 25 (retro) amd 2007 No. 17 s 31(4) def “commencement” ins 2007 No. 17 s 31(2) Reprint 3 effective 1 July 2010 Page 129

Community Ambulance Cover Act 2003 Endnotes def “common facility” ins 2004 No. 30 s 25 (retro) def “contestable customer” om 2007 No. 17 s 31(1) def “contestable sale arrangement” om 2007 No. 17 s 31(1) def “customer sale arrangement” ins 2007 No. 17 s 31(2) def “disconnection provisions” sub 2007 No. 17 s 31(1)–(2) def “double unit building” ins 2004 No. 30 s 25 (retro) def “electricity customer” amd 2007 No. 17 s 31(5)–(6) def “electricity sale arrangement” amd 2007 No. 17 s 31(7)–(8) def “equipment” ins 2004 No. 30 s 25 (retro) def “exempt arrangement” amd 2007 No. 17 s 31(9)–(10) def “exempt contestable sale arrangement” om 2007 No. 17 s 31(1) def “exempt customer sale arrangement” ins 2007 No. 17 s 31(2) def “exempt standard contract” om 2007 No. 17 s 31(1) def “former” ins 2007 No. 17 s 31(2) def “geographic area functions” ins 2010 No. 20 s 33 def “government exemption” amd 2007 No. 17 s 31(11) def “hot water system exemption” ins 2004 No. 30 s 25 (retro) amd 2007 No. 17 s 31(12) def “multi-unit building” ins 2004 No. 30 s 25 (retro) def “non-contestable customer” om 2007 No. 17 s 31(1) def “pensioner” sub 2007 No. 17 s 31(1)–(2) def “pensioner exemption” amd 2007 No. 17 s 31(13) def “pre-amended Act” ins 2007 No. 17 s 31(2) def “primary production” amd 2006 No. 44 s 9 (retro) def “public facility” ins 2004 No. 30 s 25 (retro) def “public park” ins 2004 No. 30 s 25 (retro) def “public park facility” ins 2004 No. 30 s 25 (retro) def “pump exemption” amd 2007 No. 17 s 31(14) def “relevant contestable customer” om 2007 No. 17 s 31(1) def “relevant customer” ins 2007 No. 17 s 31(2) def “relevant electricity retailer” amd 2007 No. 17 s 31(15)–(16) def “retirement village” ins 2004 No. 30 s 25 (retro) def “retirement village common account exemption” ins 2004 No. 30 s 25 (retro) amd 2007 No. 17 s 31(17) def “security lighting” ins 2004 No. 30 s 25 (retro) def “separate domestic area” ins 2004 No. 30 s 25 (retro) def “SEQ water distributor-retailer” ins 2010 No. 20 s 33 def “social security beneficiary” amd 2007 No. 17 s 31(18) def “standard contract” om 2007 No. 17 s 31(1) def “statement of levy liability” amd 2007 No. 17 s 31(19) Page 130 Reprint 3 effective 1 July 2010

Community Ambulance Cover Act 2003 Endnotes 7 List of forms notified or published in the gazette (The following information about forms is taken from the gazette and is included for information purposes only. Because failure by a department to notify or publish a form in the gazette does not invalidate the form, you should check with the relevant government department for the latest information about forms (see Statutory Instruments Act, section 58(8)).) Form 1 Version 2—Electricity retailer return pubd gaz 16 January 2004 p 132 Form 2 Version 2—On-supplier return pubd gaz 16 January 2004 p 132 Form 3 Version 3—Non-domestic building multiple accounts–exemption application pubd gaz 16 January 2004 p 132 Form 4 Version 2—Pensioner–exemption application pubd gaz 16 January 2004 p 132 Form 5 Version 3—Pumps and farming sheds Exemption application pubd gaz 14 July 2006 p 1265 Form 6 Version 2—Religious bodies and other institutions–exemption application pubd gaz 16 January 2004 p 132 Form 7 Version 2—Government–exemption application pubd gaz 16 January 2004 p 132 Form 8 Version 2—Notification for loss of exemption entitlement pubd gaz 16 January 2004 p 132 Form 9 Version 1—Objections pubd gaz 16 January 2004 p 132 Form 10 Version 2—Power card arrangement notification pubd gaz 16 January 2004 p 132 8 Information about retrospectivity Retrospective amendments that have been consolidated are noted in the list of legislation and list of annotations. Any retrospective amendment that has not been consolidated is noted in an editor’s note to the text. © State of Queensland 2010 Reprint 3 effective 1 July 2010 Page 131