Fiscal Repair Amendment Act 2012 (Qld)
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Queensland Fiscal Repair Amendment Act 2012 Act No. 25 of 2012
Queensland Fiscal Repair Amendment Act 2012 Contents Part 1 1 2 Part 2 3 4 5 6 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Amendment of Duties Act 2001 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Amendment of s 137 (Exemption—mining, petroleum and other particular legislation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Amendment of s 167 (What are an entity’s land-holdings). . . . . . 17 Insertion of new ch 17, pt 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Part 17 Transitional and declaratory provisions for Fiscal Repair Amendment Act 2012 Division 1 Preliminary 630 Definitions for pt 17. . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Division 2 Declaratory provision 631 Declaratory provision—effect of amending Act on meaning of land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Division 3 Provisions for exploration authorities Subdivision 1 Preliminary 632 Purpose of div 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Subdivision 2 Liability for duty 633 Meaning of land for retrospectivity period . . . . . . . . . 19 634 Meaning of statutory licence for retrospectivity period 19 635 Exemption from transfer duty for exploration authority granted during retrospectivity period . . . . . . . . . . . . . 19 636 Exemption from transfer duty for transfer of exploration authority under particular agreements . . . . . . . . . . . . 20 637 Particular exploration land-holdings not to be taken into account for working out landholder duty. . . . . . . . . . . 20 Subdivision 3 Obligations of parties—transfer duty
Fiscal Repair Amendment Act 2012 Contents 7 8 Part 3 Division 1 9 Division 2 10 11 12 13 Page 2 638 Transfer duty—transactions previously not dutiable . . 21 639 Transfer duty—dutiable transactions not assessed before commencement day . . . . . . . . . . . . . . . . . . . . 22 640 Transfer duty—dutiable transactions assessed before commencement day . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Subdivision 4 Obligations of parties—landholder duty and corporate trustee duty 641 Landholder duty and corporate trustee duty— acquisitions not previously dutiable . . . . . . . . . . . . . . 24 642 Landholder duty and corporate trustee duty—relevant acquisitions not assessed before commencement day 25 643 Landholder duty and corporate trustee duty—relevant acquisition assessed before commencement day . . . 26 Subdivision 5 Obligations of other parties 644 Obligation for self assessor . . . . . . . . . . . . . . . . . . . . 28 645 Obligation for other persons in relation to registration of particular instruments. . . . . . . . . . . . . . . . . . . . . . . . . 28 Subdivision 6 Miscellaneous provisions 646 Offences during retrospectivity period . . . . . . . . . . . . 29 647 Properly stamped instruments not affected . . . . . . . . 29 Division 4 Transitional provisions for other matters 648 Application of s 167 . . . . . . . . . . . . . . . . . . . . . . . . . . 30 649 Application of amended sch 3 . . . . . . . . . . . . . . . . . . 30 Replacement of sch 3 (Rates of duty on dutiable transactions and relevant acquisitions for landholder and corporate trustee duty) . 30 Schedule 3 Rates of duty on dutiable transactions and relevant acquisitions for landholder and corporate trustee duty Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 31 Amendment of First Home Owner Grant Act 2000 Preliminary Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Amendments taken to have commenced on 12 September 2012 Amendment of s 6 (Meaning of home) . . . . . . . . . . . . . . . . . . . . . 34 Amendment of s 20 (Amount of grant) . . . . . . . . . . . . . . . . . . . . . 35 Omission of s 25A (Meaning of new home for div 5) . . . . . . . . . . 35 Insertion of new pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Part 11 Transitional provisions for Fiscal Repair Amendment Act 2012 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Contents 14 Division 3 15 16 17 18 Part 4 Division 1 19 Division 2 20 21 22 23 24 25 26 27 28 29 30 31 32 33 79 Continuing operation of Act for eligible transactions with commencement date before 12 September 2012 . . . 36 80 Application of s 20(1)(b) to particular contracts . . . . . 36 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . 36 Amendments commencing on 11 October 2012 Amendment of s 5 (Meaning of eligible transaction) . . . . . . . . . . 37 Amendment of s 20 (Amount of grant) . . . . . . . . . . . . . . . . . . . . . 38 Amendment of s 22A (Repayment of grant after completion of particular transactions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Insertion of new s 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 81 Continuing operation of Act for particular eligible transactions with commencement date earlier than 11 October 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Amendment of Gaming Machine Act 1991 Preliminary Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Amendments commencing on assent Amendment of pt 5, hdg (Licensing of repairers, service contractors, gaming nominees, gaming employees and key monitoring employees) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Replacement of s 189 (Licensing requirements for carrying out gaming duties on licensed premises) . . . . . . . . . . . . . . . . . . . . . . 40 189 Requirements for carrying out gaming duties on licensed premises. . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Amendment of s 189A (Requirement to hold current responsible service of gambling course certificate) . . . . . . . . . . . . . . . . . . . . . 41 Amendment of s 191 (Certain persons must apply for gaming employee’s licence) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Amendment of s 193 (Meaning of nominee) . . . . . . . . . . . . . . . . 43 Omission of ss 196 and 197. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Amendment of s 198 (Applications for licences under this part) . 44 Amendment of s 201 (Decision on application) . . . . . . . . . . . . . . 44 Amendment of s 202 (Form of licence) . . . . . . . . . . . . . . . . . . . . 44 Amendment of s 207 (Renewal and continuance of licences) . . . 44 Amendment of s 209 (Display of certain licences, identity cards and particulars) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Amendment of s 217 (Returns about employees and agreements) 45 Amendment of s 223 (Destruction of fingerprints) . . . . . . . . . . . . 46 Amendment of s 224 (Provisional licences) . . . . . . . . . . . . . . . . . 46 2012 Act No. 25 Page 3
Fiscal Repair Amendment Act 2012 Contents 34 35 36 37 Division 3 38 39 40 41 42 43 44 45 46 47 48 Amendment of s 366 (Regulation-making power) . . . . . . . . . . . . Insertion of new pt 12, div 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 16 Transitional provisions for Fiscal Repair Amendment Act 2012 460 Definitions for div 16 . . . . . . . . . . . . . . . . . . . . . . . . . . 461 Application for gaming nominee’s licence before commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 462 Continuation of gaming employee’s licence expiring before commencement. . . . . . . . . . . . . . . . . . . . . . . . 463 Protection from liability . . . . . . . . . . . . . . . . . . . . . . . . Amendment of sch 1 (Reviewable decisions). . . . . . . . . . . . . . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendments commencing 1 July 2013 Replacement of ss 15–28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 1 Commissioner for Liquor and Gaming 15 Establishment of commissioner . . . . . . . . . . . . . . . . . 16 Functions of commissioner. . . . . . . . . . . . . . . . . . . . . 17 Powers of commissioner . . . . . . . . . . . . . . . . . . . . . . 18 Commissioner may make guidelines . . . . . . . . . . . . . 19 Commissioner may make standards . . . . . . . . . . . . . 20 Notice and availability of standard . . . . . . . . . . . . . . . Replacement of s 29 (Who may apply for a review by tribunal) . . 29 Who may apply for a review by tribunal . . . . . . . . . . . Amendment of s 30 (Effect of reconsidering a decision after application to QCAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 31 (Tribunal to decide review on evidence before the chief executive or commission). . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 32 (Tribunal may give leave for review to be decided on new evidence in particular circumstances) . . . . . . . . Insertion of new pt 2, div 3, hdg . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of s 50 (Delegations) . . . . . . . . . . . . . . . . . . . . . . . 50 Delegations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 53 (Criminal history reports) . . . . . . . . . . . . . . . Amendment of s 53A (Commissioner of police service to notify changes in criminal history) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 54 (Confidentiality of information) . . . . . . . . . . . Omission of ss 54A–54C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 46 46 47 47 47 48 48 49 49 50 50 50 51 52 52 52 53 54 54 54 54 54 55 56 56 56 Page 4 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Contents 49 Amendment of s 55 (Gaming lawful and does not constitute nuisance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 50 Amendment of s 55B (Community impact statement and statement of responsible gambling initiatives required for application of significant community impact) . . . . . . . . . . . . . . . . . . . . . . . . . 57 51 Amendment of s 55C (Advertisement of application of significant community impact) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 52 Amendment of s 55D (Community comments) . . . . . . . . . . . . . . 58 53 Amendment of s 56 (Application for gaming machine licences). . 58 54 Amendment of s 56A (Application for gaming machine licence for replacement category 1 licensed premises). . . . . . . . . . . . . . . . . 58 55 Amendment of s 56B (Application for gaming machine licence for replacement category 2 licensed premises). . . . . . . . . . . . . . . . . 58 56 Replacement of ss 57–58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 57 Consideration of application for gaming machine licence 59 58 Decision on application for gaming machine licence . 61 57 Amendment of s 60 (Basis on which number of gaming machines to be installed in premises and hours of gaming are to be decided) 65 58 Replacement of ss 62–63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 62 Consideration of additional premises application . . . . 66 63 Decision on additional premises application . . . . . . . 67 59 Amendment of s 68 (Issue of gaming machine licences generally) 68 60 Amendment of s 71A (Replacement of gaming machine licence for particular changes). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 61 Amendment of s 78 (Certain applications under Liquor Act 1992 subject to chief executive’s certificate) . . . . . . . . . . . . . . . . . . . . . 69 62 Amendment of s 78A (Liquor licence transfer application, and additional premises application, for premises) . . . . . . . . . . . . . . . 70 63 Amendment of s 79 (Other applications under Liquor Act 1992) . 71 64 Replacement of ss 82–84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 82 Consideration of increase application (gaming machines) 71 83 Decision on increase application (gaming machines) 72 65 Replacement of ss 85B–85D . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 85B Consideration of increase application (hours of gaming) 73 85C Decision on increase application (hours of gaming). . 74 66 Replacement of ss 90B–90D . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 90B Consideration of decrease proposal (hours of gaming) 75 90C Decision on decrease proposal (hours of gaming). . . 76 2012 Act No. 25 Page 5
Fiscal Repair Amendment Act 2012 Contents 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 Page 6 Amendment of s 97 (Cancellation or suspension of gaming machine licences and letters of censure) . . . . . . . . . . . . . . . . . . . Amendment of s 98 (Immediate suspension of gaming machine licence) ....................................... Amendment of s 100 (Effect of suspension of licence) . . . . . . . . Amendment of s 101 (Notices to interested persons) . . . . . . . . . Amendment of s 106 (Appointment of administrator instead of suspension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109F (When operating authorities become operating authorities of the State) . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109M (Application for approval) . . . . . . . . . . . . Amendment of s 109N (Requirement about consideration for the transfer) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109O (Requirements about transferor licensed premises) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109P (Requirements about transferee licensed premises) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109Q (Variation of terms of transfer) . . . . . . . . . Amendment of s 109T (Application for approval) . . . . . . . . . . . . . Amendment of s 109U (Requirements about transfer period and consideration for the transfer). . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109V (Requirements about transferor licensed premises) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109W (Requirements about transferee licensed premises) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109X (Variation of terms of transfer) . . . . . . . . . Amendment of s 109ZA (When entitlement becomes entitlement of the State) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 109ZH (Decrease in, or end of, temporary transfer of entitlements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 116 (Further information to support application) Replacement of ss 121–122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Decision about application . . . . . . . . . . . . . . . . . . . . . Amendment of s 139 (Grounds for suspension or cancellation). . Amendment of s 145 (Direction to rectify) . . . . . . . . . . . . . . . . . . Replacement of ss 146–147. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 Decision to suspend or cancel . . . . . . . . . . . . . . . . . . Amendment of s 148 (Suspension, cancellation and appointment of administrator) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 149 (Immediate suspension) . . . . . . . . . . . . . . . 77 79 80 80 81 82 82 82 82 82 83 83 83 83 83 84 84 84 84 84 85 86 86 86 87 88 88 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Contents 92 Amendment of s 150 (Effect of suspension). . . . . . . . . . . . . . . . . 89 93 Amendment of s 325I (Report about criminal history) . . . . . . . . . 89 94 Amendment of s 327 (Directions). . . . . . . . . . . . . . . . . . . . . . . . . 90 95 Amendment of s 335 (Minister may order inquiry) . . . . . . . . . . . . 90 96 Amendment of s 336 (Review and termination of agreements) . . 90 97 Amendment of s 344 (Approvals and authorities under this Act) . 91 98 Omission of s 345 (Signatories to approvals and written requirements etc. of the commission) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 99 Amendment of s 346 (Bribery of gaming officials) . . . . . . . . . . . . 91 100 Amendment of s 354 (Protection of officers etc.) . . . . . . . . . . . . . 91 101 Amendment of s 356 (Proceedings for offences) . . . . . . . . . . . . . 92 102 Amendment of s 357 (Starting proceedings) . . . . . . . . . . . . . . . . 92 103 Amendment of s 361 (Evidentiary provisions) . . . . . . . . . . . . . . . 92 104 Amendment of s 366 (Regulation-making power) . . . . . . . . . . . . 92 105 Amendment of s 460 (Definitions for div 16) . . . . . . . . . . . . . . . . 93 106 Insertion of new ss 464–476 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 464 Dissolution of Queensland Liquor and Gaming Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 465 Guidelines of commission and chief executive continue as guidelines of commissioner . . . . . . . . . . . . . . . . . . 93 466 Standards continue as standards of commissioner . . 94 467 Operators audit guidelines continue as guidelines of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 468 Licensees audit guidelines continue as guideline of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 469 Applications made to chief executive or commission taken to be made to commissioner . . . . . . . . . . . . . . 94 470 Orders etc. of chief executive or commission taken to be orders etc. of commissioner . . . . . . . . . . . . . . . . . 95 471 Appeal to tribunal about decisions of chief executive or commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 472 Existing appeals about decisions of chief executive or commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 473 Documents held by chief executive or commission become documents of commissioner. . . . . . . . . . . . . 96 474 Approved forms continue as approved forms of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 475 References in Acts and documents . . . . . . . . . . . . . . 97 107 Replacement of sch 1 (Reviewable decisions) . . . . . . . . . . . . . . . 97 2012 Act No. 25 Page 7
Fiscal Repair Amendment Act 2012 Contents 108 109 110 Part 5 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 Schedule 1 Reviewable decisions Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 102 Amendment of various sections for reference to chief executive . 103 Amendment of various sections for reference to commission . . . 113 Amendment of Liquor Act 1992 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 Amendment of s 4 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 115 Amendment of s 21 (Jurisdiction and powers of tribunal). . . . . . . 116 Amendment of s 30 (Who may apply for review of decisions) . . . 116 Amendment of s 31 (Failure to notify about decision) . . . . . . . . . 116 Amendment of s 32 (Notification of review to interested persons) 116 Amendment of s 33 (Tribunal to decide review on evidence before the chief executive or the commission). . . . . . . . . . . . . . . . . . . . . 117 Amendment of s 34 (Tribunal may give leave for review to be decided on new evidence in particular circumstances) . . . . . . . . 117 Amendment of s 42A (Chief executive may issue guidelines) . . . 117 Amendment of s 58A (Licences subject to conditions imposed under regulation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 Amendment of s 69 (Authority of subsidiary off-premises licence) 117 Amendment of s 89 (Definitions for div 8) . . . . . . . . . . . . . . . . . . 118 Amendment of s 94 (Protection from liability). . . . . . . . . . . . . . . . 118 Replacement of s 99G (Commissioner must provide information) 118 99G Police commissioner must provide information . . . . . 119 Amendment of s 103N (Adult entertainment code) . . . . . . . . . . . 119 Amendment of s 107 (Restrictions on grant of licence or permit) 119 Amendment of s 107F (Application to be referred to commissioner) 119 Amendment of s 109B (Controllers) . . . . . . . . . . . . . . . . . . . . . . . 120 Amendment of s 116 (When community impact statement to be given to chief executive) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Amendment of s 119A (Objection by Minister to grant of applications having significant community impact). . . . . . . . . . . . . . . . . . . . . . 121 Amendment of s 137 (Procedure for taking disciplinary action in relation to licence) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 Amendment of s 137A (Decision about disciplinary action) . . . . . 121 Amendment of s 137B (Notice to be given about decision of chief executive or commission) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 Amendment of s 137D (Amount payable as a debt due to the State) 122 Page 8 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Contents 135 136 137 138 139 140 141 142 143 144 145 146 Part 6 147 148 149 Omission of pt 5, div 7 (Decisions of significant community impact to be made by commission) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Amendment of s 142R (Deciding application) . . . . . . . . . . . . . . . 122 Amendment of s 154A (Relocation of detached bottle shops) . . . 122 Amendment of s 173ZQ (Commissioner must provide information relevant to applications) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Amendment of s 173ZR (Chief executive may give copy of order to commissioner) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 Amendment of s 219 (Community investment fund) . . . . . . . . . . 123 Amendment of s 232B (Commissioner to give information to chief executive) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Insertion of new s 234A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 234A Approval of forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Insertion of new pt 12, div 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Division 12 Transitional provisions for Fiscal Repair Amendment Act 2012 308 Definitions for div 12 . . . . . . . . . . . . . . . . . . . . . . . . . . 124 309 Guidelines of chief executive or commissioner continue as guidelines of commissioner . . . . . . . . . . . . . . . . . . 125 310 Applications made to chief executive or commission taken to be made to commissioner . . . . . . . . . . . . . . 125 311 Orders etc. of chief executive or commission taken to be orders etc. of commissioner . . . . . . . . . . . . . . . . . 125 312 Appeal to tribunal about decisions of chief executive or commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 313 Existing appeals about decisions of chief executive or commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 314 Documents held by chief executive or commission become documents of commissioner. . . . . . . . . . . . . 127 315 Approved forms continue as approved forms of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 Amendment of various sections for reference to chief executive . 128 Amendment of various sections for reference to commission . . . 135 Amendment of various sections for reference to assistant commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 Amendment of Mineral Resources Act 1989 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 Insertion of new s 321A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 321A Regulation may impose civil penalties . . . . . . . . . . . . 136 Replacement of ss 332 and 333. . . . . . . . . . . . . . . . . . . . . . . . . . 137 2012 Act No. 25 Page 9
Fiscal Repair Amendment Act 2012 Contents 150 151 Part 7 152 153 154 155 156 157 158 159 160 161 162 163 164 Part 8 165 166 167 Page 10 332 Unpaid royalty interest . . . . . . . . . . . . . . . . . . . . . . . . 332A Application of payments . . . . . . . . . . . . . . . . . . . . . . . 333 Recovery of unpaid amounts . . . . . . . . . . . . . . . . . . . Insertion of new pt 19, div 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 18 Transitional provision for Fiscal Repair Amendment Act 2012 805 Application of Act to particular unpaid royalty . . . . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Petroleum and Gas (Production and Safety)Act 2004 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 81 (Conditions for renewal application) . . . . . . . Amendment of s 103 (Applying to divide). . . . . . . . . . . . . . . . . . . Amendment of s 161 (Conditions for renewal application) . . . . . . Amendment of s 171 (Applying to divide). . . . . . . . . . . . . . . . . . . Amendment of s 595 (Fee for late lodgement of royalty return) . . Amendment of s 597 (Petroleum producer’s obligations if use of estimates approved) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 600 (Overpayments) . . . . . . . . . . . . . . . . . . . . . Replacement of s 602 (Interest on unpaid petroleum royalty or additional petroleum royalty) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 602 Unpaid royalty interest . . . . . . . . . . . . . . . . . . . . . . . . 602A Application of payments . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 603 (Recovery of unpaid petroleum royalty and interest) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 604A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 604A Regulation may impose civil penalties . . . . . . . . . . . . Insertion of new ch 15, pt 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 14 Transitional provisions for Fiscal Repair Amendment Act 2012 974 Application of Act to particular unpaid royalty . . . . . . 975 Remission of late payment fee under s 595 . . . . . . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Queensland Competition Authority Act 1997 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 10 (Authority’s functions) . . . . . . . . . . . . . . . . . . Amendment of s 12 (Directions by Ministers about authority’s functions) ...................................... 137 137 138 138 139 139 139 139 140 140 140 140 141 141 141 141 142 142 143 143 143 144 144 144 145 145 145 2012 Act No. 25
168 169 170 171 172 Part 9 173 174 Part 10 175 176 177 Part 11 178 179 Part 12 180 181 182 Fiscal Repair Amendment Act 2012 Contents Amendment of s 234 (Cabinet matter not to be disclosed) . . . . . 145 Amendment of s 239, hdg (Confidential information) . . . . . . . . . . 146 Insertion of new s 239A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 239A Confidential information—regulatory proposals, regulatory impact statements and exempt matter . . . 146 Omission of pt 11 (Transitional provisions for QueenslandCompetition Authority Amendment Act 2008) . . . . . . . . . . . . . . . 147 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 147 Amendment of State Penalties Enforcement Act 1999 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 Replacement of s 152 (Information from entities other than police service). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 152 Information from persons other than police service . . 148 152A Attendance by persons other than police service. . . . 149 152B Power to record giving of information . . . . . . . . . . . . . 150 152C Registrar may require translation or conversion of document or information. . . . . . . . . . . . . . . . . . . . . . . 150 152D Self-incrimination not a reasonable excuse for failure to comply with requirement under s 152 or 152A. . . . . . 151 152E False or misleading documents . . . . . . . . . . . . . . . . . 151 152F False or misleading information . . . . . . . . . . . . . . . . . 152 152G Disclosure of confidential information—information acquired by official in official’s capacity . . . . . . . . . . . 152 152H Other obligations about disclosure of confidential information . . . . . . . . . . . . . . . . . . . . . . . . . . 154 152I Refusal to disclose particular information. . . . . . . . . . 155 Amendment of Statutory Instruments Act 1992 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 Amendment of s 4 (Displacement of Act by contrary intention) . . 156 Omission of pt 5 (Guidelines for regulatory impact statements). . 156 Amendment of Taxation Administration Act 2001 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 Amendment of s 111 (Disclosure of confidential information) . . . 156 Amendment of Vocational Education, Training andEmployment Act 2000 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 Amendment of ch 5, hdg (Ombudsman and Skills Queensland) . 157 Omission of ch 5, pt 1 (Training ombudsman) . . . . . . . . . . . . . . . 158 2012 Act No. 25 Page 11
Fiscal Repair Amendment Act 2012 Contents 183 184 185 186 187 188 189 190 191 192 193 Part 13 Division 1 194 Division 2 195 Schedule Page 12 Replacement of ch 5, pt 3, hdg (Training and Employment Recognition Council) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 183B (Decision about employment exemption). Amendment of s 183C (Amending or cancelling employment exemption) ...................................... Amendment of s 224 (Review by QCAT) . . . . . . . . . . . . . . . . . . . Amendment of s 277 (False or misleading statements to official) Amendment of s 284 (Other disclosure of interests) . . . . . . . . . . Amendment of s 286 (Protection of confidentiality) . . . . . . . . . . . Amendment of s 289 (Evidentiary provisions) . . . . . . . . . . . . . . . Amendment of s 290 (Protection from liability). . . . . . . . . . . . . . . Insertion of new ch 10, pt 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 8 Transitional provisions for Fiscal Repair Amendment Act 2012 407 Definitions for pt 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . 408 End of appointment . . . . . . . . . . . . . . . . . . . . . . . . . . 409 Documents and records . . . . . . . . . . . . . . . . . . . . . . . 410 Transitional regulation-making power . . . . . . . . . . . . . Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Repeals and amendment of other Acts Repeals Repeal of Acts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of other Acts Minor and consequential amendments . . . . . . . . . . . . . . . . . . . . Acts amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Child Care Act 2002 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Coastal Protection and Management Act 1995 . . . . . . . . . . . . . . Corporations (Ancillary Provisions) Act 2001 . . . . . . . . . . . . . . . . Disaster Management Act 2003 . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence Act 1977 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legislative Standards Act 1992 . . . . . . . . . . . . . . . . . . . . . . . . . . Marine Parks Act 2004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Motor Racing Events Act 1990 . . . . . . . . . . . . . . . . . . . . . . . . . . . Parliament of Queensland Act 2001. . . . . . . . . . . . . . . . . . . . . . . Public Health Act 2005 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public Safety Preservation Act 1986 . . . . . . . . . . . . . . . . . . . . . . Supreme Court of Queensland Act 1991 . . . . . . . . . . . . . . . . . . . 158 158 158 158 159 159 159 159 160 160 160 160 161 161 162 162 163 164 164 164 164 164 165 165 166 166 166 167 167 167 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Contents Tobacco and Other Smoking Products Act 1998 . . . . . . . . . . . . . 168 Transport Operations (Marine Safety) Act 1994 . . . . . . . . . . . . . . 168 Transport Operations (Passenger Transport) Act 1994 . . . . . . . . 168 Water Act 2000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Wet Tropics World Heritage Protection and Management Act 1993 169 2012 Act No. 25 Page 13
Queensland Fiscal Repair Amendment Act 2012 Act No. 25 of 2012 An Act to amend the Duties Act 2001, the First Home Owner Grant Act 2000, the Gaming Machine Act 1991, the Liquor Act 1992, the Mineral ResourcesAct 1989, the Petroleum and Gas (Production and Safety) Act 2004, the Queensland Competition Authority Act 1997, the State PenaltiesEnforcement Act 1999, the Statutory Instruments Act 1992, the TaxationAdministration Act 2001 and the Vocational Education, Training andEmployment Act 2000 for particular purposes, and to make consequential or minor amendments of other Acts as stated in the schedule [Assented to 21 September 2012]
Fiscal Repair Amendment Act 2012 Part 1 Preliminary [s 1] The Parliament of Queensland enacts— Part 1 Preliminary 1 Short title This Act may be cited as the Fiscal Repair Amendment Act 2012 . 2 Commencement (1) Part 3, division 2 is taken to have commenced on 12 September 2012. (2) Part 3, division 3 commences on 11 October 2012. (3) Part 4, division 3 and part 5 commence on 1 July 2013. (4) Parts 6 and 7 commence on 1 October 2012. (5) Part 12 commences on 1 November 2012. (6) The following provisions commence on a day to be fixed by proclamation (a) part 10; (b) the schedule, other than to the extent it amends the Tobacco and Other Smoking Products Act 1998 . Part 2 Amendment of Duties Act 2001 3 Act amended This part amends the Duties Act 2001 . Page 16 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 4] 4 Amendment of s 137 (Exemption—mining, petroleum and other particular legislation) (1) Section 137(1)(a)— omit, insert— ‘(a) the grant of a resource authority; or’. (2) Section 137(3)— omit. (3) Section 137(4) and (5)— renumber as section 137(3) and (4). 5 Amendment of s 167 (What are an entity’s land-holdings ) Section 167(1)(a), from ‘the entity’s’ to ‘other than’— omit, insert— ‘the entity’s interest in land, and anything fixed to the land that may be separately owned from the land (whether or not the entity has an interest in the thing fixed to the land), other than’. 6 Insertion of new ch 17, pt 17 Chapter 17— insert— ‘Part 17 Transitional and declaratory provisions for Fiscal Repair Amendment Act 2012 ‘Division 1 Preliminary ‘630 Definitions for pt 17 ‘In this part— 2012 Act No. 25 Page 17
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] acquirer , in relation to a relevant acquisition in a landholder, includes a related person of the acquirer who, under section 175(2), is jointly and severally liable for the payment of landholder duty on the relevant acquisition. amending Act means the Fiscal Repair Amendment Act 2012 . commencement day means the day this section commences. retrospectivity period means the period beginning at the start time and ending immediately before the commencement day. start time means 10.30a.m. on 13 January 2012. ‘Division 2 Declaratory provision ‘631 Declaratory provision—effect of amending Act on meaning of land ‘(1) For deciding whether a resource authority, other than an exploration authority, was land under the pre-amended Act, the amendment of schedule 6 by the amending Act is to be disregarded. ‘(2) In this section— pre-amended Act means this Act as in force before the commencement day. ‘Division 3 Provisions for exploration authorities ‘Subdivision 1 Preliminary ‘632 Purpose of div 3 ‘The purpose of this division is to provide for the imposition of duty in relation to exploration authorities during the retrospectivity period. Page 18 2012 Act No. 25
‘Subdivision 2 Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] Liability for duty ‘633 Meaning of land for retrospectivity period ‘(1) During the retrospectivity period, this Act is taken to have applied as if schedule 6, definition land had provided as follows— ‘ land — (a) includes— (i) airspace above land and the coastal waters of the State; and (ii) an exploration authority; but (b) does not include an exploration permit under the Petroleum (Submerged Lands) Act 1982 .’. ‘(2) For subsection (1), schedule 6, definition exploration authority , as inserted by section 8 of the amending Act, is taken to have had effect on and from the start time. ‘634 Meaning of statutory licence for retrospectivity period ‘During the retrospectivity period, this Act is taken to have applied as if schedule 6, definition statutory licence had provided as follows— ‘ statutory licence means a licence, permit or other authority issued or given under a Queensland or Commonwealth Act, other than the following— (a) a chattel authority; (b) an exploration permit under the Petroleum (SubmergedLands) Act 1982 .’. ‘635 Exemption from transfer duty for exploration authority granted during retrospectivity period ‘Transfer duty is not imposed on a dutiable transaction mentioned in section 9(1)(f) that is the grant of an exploration 2012 Act No. 25 Page 19
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] authority if liability for transfer duty arose during the retrospectivity period. ‘636 Exemption from transfer duty for transfer of exploration authority under particular agreements ‘(1) This section applies to a dutiable transaction mentioned in section 9(1)(a) that is the transfer, on or after the start time, of an exploration authority if— (a) the transfer is made under an agreement for the transfer of the exploration authority, whether conditional or not; and (b) the agreement for the transfer was entered into before the start time. ‘(2) Transfer duty is not imposed on the dutiable transaction. ‘637 Particular exploration land-holdings not to be taken into account for working out landholder duty ‘(1) This section applies if— (a) a relevant acquisition in a landholder is made on or after the start time; and (b) there was, before the start time, an agreement to acquire the interest that is the subject of the relevant acquisition, whether the agreement is conditional or not; and (c) the interest is, under section 163(2)(b), acquired after the start time. ‘(2) Exploration land-holdings must be excluded from the Queensland land-holdings of the landholder for the purposes of— (a) if the landholder is a private landholder—working out the dutiable value of the relevant acquisition under section 179; or Page 20 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] (b) if the landholder is a public landholder—working out the landholder duty imposed on the relevant acquisition under section 179A. ‘(3) In this section— exploration land-holdings , of a landholder, means land-holdings mentioned in section 167 if the land is an exploration authority. ‘Subdivision 3 Obligations of parties—transfer duty ‘638 Transfer duty—transactions previously not dutiable ‘(1) This section applies to a dutiable transaction for which liability for transfer duty arose during the retrospectivity period, if— (a) but for this division, the transaction would not have been a dutiable transaction under chapter 2; and (b) for assessing transfer duty on the dutiable transaction— (i) section 30 does not apply to the transaction; or (ii) if section 30 applies to the transaction—paragraph (a) applies to each of the dutiable transactions that are to be aggregated. ‘(2) The period within which the parties liable to pay transfer duty relating to the dutiable transaction must comply with section 19(3) is taken to be 30 days after the commencement day. ‘(3) For a standard self assessment of duty on the dutiable transaction— (a) the date liability for duty for the transaction arises is, for section 455A(3), taken to be the commencement day; and (b) the date by which a liable party to the instrument that effects or evidences the transaction must comply with 2012 Act No. 25 Page 21
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] section 471E(1) is taken to be 30 days after the commencement day. ‘639 Transfer duty—dutiable transactions not assessed before commencement day ‘(1) This section applies to a dutiable transaction for which liability for transfer duty arose during the retrospectivity period, if— (a) but for this division, the dutiable value of the transaction would have been required to be assessed without having regard to an exploration authority; and (b) because of this division, the dutiable value of the transaction is required to be assessed having regard to dutiable property that is an exploration authority; and (c) before the commencement day, an assessment of a party’s liability for transfer duty on the dutiable transaction has not been made, or taken to have been made, by the commissioner. Note — A reference in this subsection to a dutiable transaction includes a reference to a dutiable transaction that should have been assessed under section 30 together with 1 or more other dutiable transactions that, but for this division, would not have been dutiable transactions. ‘(2) Section 638(2) and (3) applies in relation to the dutiable transaction. ‘(3) However, to the extent unpaid primary tax relating to the dutiable transaction is attributable to dutiable property other than an exploration authority, section 638(2) and (3) does not affect— (a) the start date for unpaid tax interest on the unpaid primary tax under the Administration Act, section 54; or (b) a party’s liability for penalty tax. Page 22 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] ‘640 Transfer duty—dutiable transactions assessed before commencement day ‘(1) This section applies to a dutiable transaction for which liability for transfer duty arose during the retrospectivity period, if— (a) but for this division, the dutiable value of the transaction would have been required to be assessed without having regard to an exploration authority; and (b) because of this division, the dutiable value of the transaction is required to be assessed having regard to dutiable property that is an exploration authority; and (c) before the commencement day, an assessment has been made, or taken to have been made, of a party’s liability for transfer duty on the dutiable transaction. Note — A reference in this subsection to a dutiable transaction includes a reference to a dutiable transaction that should have been assessed under section 30 together with 1 or more other dutiable transactions that, but for this division, would not have been dutiable transactions. ‘(2) Transfer duty for the dutiable transaction must be reassessed. ‘(3) Within 30 days after the commencement day, a party liable for transfer duty on the dutiable transaction must— (a) give notice in the approved form to the commissioner that the reassessment is required; and (b) lodge the instrument that effects or evidences the transaction or the transfer duty statement for the transaction. Note — Under the Administration Act, failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. Also, under the Administration Act, the requirement under paragraph (b) is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act. ‘(4) If a party complies with subsection (3) for the dutiable transaction, the party is not liable for penalty tax under the Administration Act, section 58(2)(c) to the extent the 2012 Act No. 25 Page 23
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] difference between the transfer duty assessed on the original assessment, and on the reassessment, is attributable to dutiable property that is an exploration authority. ‘(5) Subsection (6) applies to unpaid tax interest that is payable on unpaid primary tax for the dutiable transaction, to the extent the tax is attributable to dutiable property that is an exploration authority. ‘(6) For the Administration Act, section 54(2) and (2A), the start date is— (a) the due date for the reassessment under this section; or (b) if the party has not complied with subsection (3)—the date that is the same number of days before the due date for the reassessment as the number of days in the periods of noncompliance with the subsection. ‘Subdivision 4 Obligations of parties—landholder duty and corporate trustee duty ‘641 Landholder duty and corporate trustee duty—acquisitions not previously dutiable ‘(1) This section applies to a relevant acquisition in a landholder or corporate trustee for which liability for duty arose during the retrospectivity period, if— (a) but for this division, the acquisition would not have been a relevant acquisition in a landholder or corporate trustee under chapter 3; and (b) for assessing landholder duty or corporate trustee duty on the relevant acquisition— (i) section 180 or 223 does not apply to the acquisition; or (ii) if section 180 or 223 applies to the acquisition—paragraph (a) applies to each of the acquisitions that are to be aggregated. Page 24 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] ‘(2) The period within which the acquirer must comply with section 177 or 217 is taken to be 30 days after the commencement day. ‘642 Landholder duty and corporate trustee duty—relevant acquisitions not assessed before commencement day ‘(1) This section applies to a relevant acquisition in a landholder or corporate trustee for which liability for duty arose during the retrospectivity period, if— (a) but for this division, the following would have been required to be assessed without having regard to an exploration authority— (i) for a relevant acquisition in a public landholder—the amount of duty imposed on the relevant acquisition; (ii) otherwise—the dutiable value of the relevant acquisiton; and (b) because of this division, the dutiable value of, or the amount of duty imposed on, the relevant acquisition is required to be assessed having regard to— (i) for landholder duty—land-holdings that are an exploration authority; or (ii) for corporate trustee duty—dutiable property, or an indirect interest in dutiable property, that is an exploration authority; and (c) before the commencement day, an assessment of the acquirer’s liability for landholder duty or corporate trustee duty on the relevant acquisition has not been made by the commissioner. Note — A reference in this subsection to a relevant acquisition includes a reference to a relevant acquisition that should have been assessed under section 180 or 233 together with 1 or more other relevant acquisitions that, but for this division, would not have been relevant acquisitions. ‘(2) Section 641(2) applies in relation to the relevant acquisition. 2012 Act No. 25 Page 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] ‘(3) However, to the extent unpaid primary tax relating the relevant acquisition is attributable to land-holdings or dutiable property other than an exploration authority, section 641(2) does not affect— (a) the start date for unpaid tax interest on the unpaid primary tax under the Administration Act, section 54; or (b) the acquirer’s liability for penalty tax. ‘643 Landholder duty and corporate trustee duty—relevant acquisition assessed before commencement day ‘(1) This section applies to a relevant acquisition in a landholder or corporate trustee for which liability for duty arose during the retrospectivity period, if— (a) but for this division, the following would have been required to be assessed without having regard to an exploration authority— (i) for a relevant acquisition in a public landholder—the amount of duty imposed on the relevant acquisition; (ii) otherwise—the dutiable value of the relevant acquisiton; and (b) because of this division, the dutiable value of, or the amount of duty imposed on, the relevant acquisition is required to be assessed having regard to— (i) for landholder duty—land-holdings that are an exploration authority; or (ii) for corporate trustee duty—dutiable property, or an indirect interest in dutiable property, that is an exploration authority; and (c) before the commencement day, an assessment of the acquirer’s liability for landholder duty or corporate trustee duty on the relevant acquisition has been made by the commissioner. Page 26 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] Note — A reference in this subsection to a relevant acquisition includes a reference to a relevant acquisition that should have been assessed under section 180 or 233 together with 1 or more other relevant acquisitions that, but for this division, would not have been relevant acquisitions. ‘(2) Landholder duty or corporate trustee duty for the relevant acquisition must be reassessed. ‘(3) Within 30 days after the commencement day, the acquirer must— (a) give notice in the approved form to the commissioner that the reassessment is required; and (b) lodge the landholder duty statement or corporate trustee duty statement for the relevant acquisition. Note — Under the Administration Act, failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. Also, under the Administration Act, the requirement under paragraph (b) is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act. ‘(4) If the acquirer complies with subsection (3), the acquirer is not liable for penalty tax under the Administration Act, section 58(2)(c) to the extent the difference between the duty assessed on the original assessment, and on the reassessment, is attributable to a land-holding or dutiable property that is an exploration authority. ‘(5) Subsection (6) applies to unpaid tax interest that is payable on unpaid primary tax for the relevant acquisition, to the extent the tax is attributable to a land-holding or dutiable property that is an exploration authority. ‘(6) For the Administration Act, section 54(2) and (2A), the start date is— (a) the due date for the reassessment under this section; or (b) if the acquirer has not complied with subsection (3)—the date that is the same number of days before the due date for the reassessment as the number of days in the periods of noncompliance with the subsection. 2012 Act No. 25 Page 27
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] ‘Subdivision 5 Obligations of other parties ‘644 Obligation for self assessor ‘(1) This section applies to a self assessor registered under chapter 12, part 3 if— (a) during the retrospectivity period, the self assessor lodged a transaction statement under section 455 or 455A; and (b) the transaction statement relates to a dutiable transaction or relevant acquisition to which subdivision 3 or 4 applies. ‘(2) The self assessor must, within 30 days after the commencement day, give notice to the commissioner that the transaction statement was lodged. Note — Under the Administration Act, failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. ‘(3) Section 488 applies to a failure by a self assessor to comply with subsection (2). ‘645 Obligation for other persons in relation to registration of particular instruments ‘(1) This section applies if, during the retrospectivity period— (a) a person— (i) recorded an instrument or transaction in a register of interests in property; and (ii) the instrument, or the instrument that effects or evidences the transaction, relates to a transaction or acquisition to which subdivision 3 or 4 applies; or (b) the trustee or responsible entity of a unit trust— Page 28 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 6] (i) recorded in the trust’s records an instrument that effects or evidences a trust acquisition or trust surrender of units in a unit trust; and (ii) section 638, 639 or 640 applies to the trust acquisition or trust surrender; or (c) a person— (i) entered in the records of a corporation or society an instrument that effects or evidences a relevant acquisition; and (ii) section 641, 642 or 643 applies to the relevant acquisition. ‘(2) The person, trustee or responsible entity must, within 30 days after the commencement day, give notice to the commissioner that the record or entry was made. Note — Under the Administration Act, failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. ‘Subdivision 6 Miscellaneous provisions ‘646 Offences during retrospectivity period ‘(1) A person can not be prosecuted under this Act or the Administration Act for an act or omission done or omitted to be done during the retrospectivity period if, when the act or omission occurred, it would not have constituted an offence but for this division. ‘(2) Subsection (1) does not limit the Criminal Code, section 11. ‘647 Properly stamped instruments not affected ‘(1) This section applies to an instrument that was stamped during the retrospectivity period. 2012 Act No. 25 Page 29
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 7] ‘(2) If, at the time the instrument was stamped, it was properly stamped under section 491 but for this division, the instrument is taken to have been properly stamped despite this division. ‘Division 4 Transitional provisions for other matters ‘648 Application of s 167 ‘Section 167, as amended by the amending Act, section 5 applies to a relevant acquisition made on or after the commencement day. ‘649 Application of amended sch 3 ‘Schedule 3 as in force on the commencement day applies to dutiable transactions and relevant acquisitions if liability for transfer duty, landholder duty or corporate trustee duty arises on or after the commencement day.’. 7 Replacement of sch 3 (Rates of duty on dutiable transactions and relevant acquisitions for landholder and corporate trustee duty) Schedule 3— omit, insert— Page 30 2012 Act No. 25
‘Schedule 3 Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 8] Rates of duty on dutiable transactions and relevant acquisitions for landholder and corporate trustee duty sections 24(2), 91, 92, 93, 178A and 216 Column 1 Column 2 Dutiable value of dutiable Rate of duty transaction or relevant acquisition Not more than $5000 Nil More than $5000 but not more $1.50 for each $100, or part of than $75000 $100, by which the dutiable value is more than $5000 More than $75000 but not more $1050 plus $3.50 for each $100, or than $540000 part of $100, by which the dutiable value is more than $75000 More than $540000 but not more than $1m $17325 plus $4.50 for each $100, or part of $100, by which the dutiable value is more than $540000 More than $1m $38025 plus $5.75 for each $100, or part of $100, by which the dutiable value is more than $1m’. 8 Amendment of sch 6 (Dictionary) (1) Schedule 6, definitions acquirer , amending Act and land— omit. 2012 Act No. 25 Page 31
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 8] (2) Schedule 6— insert— ‘ acquirer — (a) for chapter 2, part 8, division 7, means a person who acquires an indirect interest in a land holding trust; (b) for chapter 17, part 17, see section 630. amending Act — (a) for chapter 17, part 6, see section 568; or (b) for chapter 17, part 17, see section 630. commencement day — (a) for chapter 17, part 2, see section 510; or (b) for chapter 17, part 17, see section 630. exploration authority means a following authority— (a) an authority to prospect under the Petroleum Act 1923 or Petroleum and Gas (Production and Safety) Act 2004 ; (b) an exploration permit or prospecting permit under the Mineral Resources Act 1989 ; (c) a geothermal exploration permit under the GeothermalEnergy Act 2010 ; (d) a GHG exploration permit under the GreenhouseGasStorage Act 2009 . land — (a) includes— (i) airspace above land and the coastal waters of the State; and (ii) a resource authority; but (b) does not include an exploration permit under the Petroleum (Submerged Lands) Act 1982 . resource authority means any of the following— Page 32 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 2 Amendment of Duties Act 2001 [s 8] (a) a geothermal tenure under the GeothermalEnergyAct2010 ; (b) a GHG authority under the Greenhouse Gas Storage Act2009 ; (c) a mining tenement under the MineralResourcesAct1989 ; (d) the following petroleum authorities under the Petroleumand Gas (Production and Safety) Act 2004 — (i) an authority to prospect; (ii) a petroleum lease; (iii) a data acquisition authority; (iv) a water monitoring authority; (v) a pipeline licence; (vi) a petroleum facility licence; (e) an authority to prospect or lease under the Petroleum Act1923 ; (f) a sublease under the following— (i) a geothermal coordination arrangement under the Geothermal Energy Act 2010 ; (ii) a GHG coordination arrangement under the Greenhouse Gas Storage Act 2009 ; (iii) a coordination arrangement under the Petroleumand Gas (Production and Safety) Act 2004 . retrospectivity period , for chapter 17, part 17, see section 630. start time , for chapter 17, part 17, see section 630.’. (3) Schedule 6, definition statutory licence , paragraphs (b) and (c)— omit. (4) Schedule 6, definition statutory licence , paragraph (d)— renumber as paragraph (b). 2012 Act No. 25 Page 33
Fiscal Repair Amendment Act 2012 Part 3 Amendment of First Home Owner Grant Act 2000 [s 9] Part 3 Amendment of First HomeOwner Grant Act 2000 Division 1 Preliminary 9 Act amended This part amends the First Home Owner Grant Act 2000 . Division 2 Amendments taken to have commenced on 12 September 2012 10 Amendment of s 6 (Meaning of home ) (1) Section 6, heading, after ‘home’— insert— ‘ and new home ’. (2) Section 6— insert— ‘(2) A new home is a home that— (a) has not been previously occupied or sold as a place of residence; or (b) is a substantially renovated home. ‘(3) For subsection (2)(b), a home is a substantially renovated home if— (a) the home is the subject of a contract for the purchase of the home; and (b) the sale of the home under the contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale of new residential premises as defined under section 40-75(1)(b) of that Act; and Page 34 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 3 Amendment of First Home Owner Grant Act 2000 [s 11] (c) the home, as renovated, has not been previously occupied or sold as a place of residence.’. 11 Amendment of s 20 (Amount of grant) (1) Section 20(b)— omit, insert— ‘(b) either— (i) for a new home eligible transaction—$15000; or (ii) for another eligible transaction—$7000.’. (2) Section 20— insert— ‘(2) In this section— new home eligible transaction means an eligible transaction that is— (a) a contract for the purchase of a new home; or (b) a comprehensive home building contract to build a new home; or (c) the building of a new home by an owner builder.’. 12 Omission of s 25A (Meaning of new home for div 5) Section 25A— omit. 13 Insertion of new pt 11 After part 10— insert— 2012 Act No. 25 Page 35
Fiscal Repair Amendment Act 2012 Part 3 Amendment of First Home Owner Grant Act 2000 [s 14] ‘Part 11 Transitional provisions for Fiscal Repair Amendment Act 2012 ‘79 Continuing operation of Act for eligible transactions with commencement date before 12 September 2012 ‘(1) This section applies in relation to an eligible transaction if the commencement date for the transaction is a date before 12 September 2012. ‘(2) This Act continues to apply in relation to the eligible transaction as if this Act had not been amended by the FiscalRepair Amendment Act 2012 , part 3, division 2. ‘80 Application of s 20(1)(b) to particular contracts ‘(1) This section applies to an eligible transaction mentioned in section 5(1)(a) or (b) made on or after 12 September 2012 if the commissioner is satisfied the transaction forms part of a scheme to obtain an increased amount of a first home owner grant under section 20 as amended by the Fiscal Repair Amendment Act 2012 . ‘(2) Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (1) if the contract that is the eligible transaction replaces a contract to purchase, or a comprehensive home building contract to build, the same or substantially similar new home that was made before 12 September 2012. ‘(3) Despite section 20, the amount of a first home owner grant for the eligible transaction is the lesser of the following— (a) the consideration for the transaction; (b) $7000.’. 14 Amendment of schedule (Dictionary) Schedule, definition new home — Page 36 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 3 Amendment of First Home Owner Grant Act 2000 [s 15] omit, insert— ‘ new home see section 6.’. Division 3 Amendments commencing on 11 October 2012 15 Amendment of s 5 (Meaning of eligible transaction ) (1) Section 5(1) to (3)— omit, insert— ‘(1) An eligible transaction is— (a) a contract made on or after 1 July 2000 for the purchase of a new home in the State; or (b) a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a new home built on the land, if the contract is made on or after 1 July 2000; or (c) the building of a new home in the State by an owner builder if the building work starts on or after 1 July 2000. ‘(2) Also, each of the following is an eligible transaction — (a) a contract made on or after 1 July 2000 but before 11 October 2012 for the purchase of a home, other than a new home, in the State; (b) a comprehensive home building contract made by the owner of land in the State, or a person who will on completion of the contract be the owner of land in the State, to have a home, other than a new home, built on the land, if the contract is made on or after 1 July 2000 but before 11 October 2012; (c) the building of a home, other than a new home, in the State by an owner builder if the building work starts on or after 1 July 2000 but before 11 October 2012. 2012 Act No. 25 Page 37
Fiscal Repair Amendment Act 2012 Part 3 Amendment of First Home Owner Grant Act 2000 [s 16] ‘(3) For subsections (1)(a) and (2)(a), a contract is a contract for the purchase of a new home or other home if the contract is a contract for the acquisition of a relevant interest in land— (a) on which a new home or other home is built; or (b) on which a new home or other home is to be built, before completion of the contract, by or for the vendor and at the expense of the vendor.’. (2) Section 5(5)(a), ‘a home’— omit, insert— ‘a new home or other home’. (3) Section 5(7), after ‘(1)(a)’— insert— ‘or (2)(a)’. (4) Section 5(8), after ‘(1)(b)’— insert— ‘or (2)(b)’. (5) Section 5(9), after ‘(1)(c)’— insert— ‘or (2)(c)’. (6) Section 5(7), (8) and (9), ‘home’— omit, insert— ‘new home or other home’. 16 Amendment of s 20 (Amount of grant) Section 20(2), definition new home eligible transaction — omit, insert— ‘ new home eligible transaction means an eligible transaction mentioned in section 5(1).’. Page 38 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 3 Amendment of First Home Owner Grant Act 2000 [s 17] 17 Amendment of s 22A (Repayment of grant after completion of particular transactions) (1) Section 22A(1)(b)(i), ‘home’— omit, insert— ‘a new home or other home,’. (2) Section 22A(4)— omit, insert— ‘(4) In this section— relevant transaction means— (a) a contract mentioned in section 5(1)(b) or (2)(b) to have a new home or other home built on land; or (b) a transaction mentioned in section 5(1)(c) or (2)(c); or (c) a contract mentioned in section 5(3)(b).’. 18 Insertion of new s 81 Part 11, as inserted by section 13 of this Act— insert— ‘81 Continuing operation of Act for particular eligible transactions with commencement date earlier than 11 October 2012 ‘(1) This section applies in relation to an eligible transaction if the commencement date for the transaction is on or after 12 September 2012 but before 11 October 2012. ‘(2) This Act as in force on 12 September 2012 continues to apply in relation to the eligible transaction as if this Act had not been amended by the Fiscal Repair Amendment Act 2012 , part 3, division 3.’. 2012 Act No. 25 Page 39
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 19] Part 4 Amendment of GamingMachine Act 1991 Division 1 Preliminary 19 Act amended This part amends the Gaming Machine Act 1991 . Division 2 Amendments commencing on assent 20 Amendment of pt 5, hdg (Licensing of repairers, service contractors, gaming nominees, gaming employees and key monitoring employees) Part 5, heading, ‘, gaming employees’— omit . 21 Replacement of s 189 (Licensing requirements for carrying out gaming duties on licensed premises) Section 189— omit , insert — ‘189 Requirements for carrying out gaming duties on licensed premises ‘(1) A person must not carry out gaming duties on licensed premises unless the person is— (a) a gaming employee; or (b) an eligible licensee for the premises. Maximum penalty—200 penalty units. Note — See also section 189A(1). Page 40 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 22] ‘(2) A licensee who is not an eligible licensee must ensure that, when the licensee’s licensed premises are open for the conduct of gaming, at least 1 person employed by the licensee for carrying out gaming duties for the premises who holds a current responsible service of gambling course certificate is present on the premises or is readily available for carrying out the duties for the premises. Maximum penalty—200 penalty units. ‘(3) An eligible licensee must ensure that, when the licensee’s licensed premises are open for the conduct of gaming, the licensee, or at least 1 person employed by the licensee for carrying out gaming duties for the premises who holds a current responsible service of gambling course certificate, is present on the premises or is readily available for carrying out gaming duties for the premises. Maximum penalty—200 penalty units. ‘(4) For subsection (2), a nominee of a licensee in the licensee’s employ is taken to be a person in the licensee’s employ for carrying out gaming duties for the premises for which the person is the licensee’s nominee. ‘(5) In this section— eligible licensee , for licensed premises, means the licensee for the premises if the licensee— (a) is an individual; and (b) is ordinarily present on the premises when the premises are open for the conduct of gaming.’. 22 Amendment of s 189A (Requirement to hold current responsible service of gambling course certificate) (1) Section 189A(3), ‘Without limiting section 189(2), a’— omit , insert — ‘A’. (2) Section 189A(6), definition eligible licensee , ‘189(15)’— 2012 Act No. 25 Page 41
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 23] omit , insert — ‘189(5)’. (3) Section 189A(6), definition responsible service of gambling course certificate — omit . 23 Amendment of s 191 (Certain persons must apply for gaming employee’s licence) (1) Section 191, heading— omit , insert — ‘191 Certain persons must complete approved responsible service of gambling course’. (2) Section 191(1)— omit , insert — ‘(1) This section applies if the chief executive considers a person connected with, or who is an employee of, a licensee— (a) has the power to exercise a significant influence over the conduct of gaming by the licensee; or (b) because of— (i) the person’s remuneration or policymaking position; or (ii) any other criteria prescribed under a regulation; exercises or is able to exercise authority of such a nature or to such an extent in respect of the conduct of gaming by the licensee as to make it desirable in the public interest that that person hold a current responsible service of gambling course certificate. ‘(1A) The chief executive must, by written notice, require the person to complete an approved responsible service of gambling course, and obtain a current responsible service of gambling course certificate, within 3 months after the person receives the notice.’. Page 42 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 24] (3) Section 191(3) and (4), ‘subsection (1)’, first mention— omit , insert — ‘subsection (1A)’. (4) Section 191(3) and (4), ‘7 days’— omit , insert — ‘3 months’. (5) Section 191(5)— omit , insert — ‘(5) Despite any other Act or law or any industrial award or agreement, the licensee must, immediately after a notice under subsection (4) is served, ensure that the person does not continue to be connected or employed as referred to in subsection (1). Maximum penalty—200 penalty units.’. (6) Section 191(6)— omit . (7) Section 191(7)— renumber as section 191(6). 24 Amendment of s 193 (Meaning of nominee ) (1) Section 193(2)(a)— omit , insert — ‘(a) the person is employed by the licensee and holds a current responsible service of gambling course certificate; and’. (2) Section 193(3)(a)— omit , insert — ‘(a) is employed by the licensee and holds a current responsible service of gambling course certificate; and’. 2012 Act No. 25 Page 43
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 25] 25 Omission of ss 196 and 197 Sections 196 and 197— omit . 26 Amendment of s 198 (Applications for licences under this part) (1) Section 198(1), ‘, gaming employees’’— omit . (2) Section 198(2) and (4)(e), ‘, gaming employee’s’— omit . 27 Amendment of s 201 (Decision on application) Section 201(5)— omit . 28 Amendment of s 202 (Form of licence) Section 202(2)(b), ‘, gaming employee’s’— omit . 29 Amendment of s 207 (Renewal and continuance of licences) Section 207(2)(b), ‘, gaming employee’s’— omit . 30 Amendment of s 209 (Display of certain licences, identity cards and particulars) (1) Section 209(3), ‘If a gaming employee’— omit , insert — ‘If a relevant gaming employee’. Page 44 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 31] (2) Section 209(6), definition formal identification card, first mention— omit . (3) Section 209(6)— insert — ‘ formal identification card , for a relevant gaming employee, means an identity card given to the employee under section 194(1). relevant gaming employee means a gaming employee who is a nominee of a licensee.’. 31 Amendment of s 217 (Returns about employees and agreements) (1) Section 217(4)(a) and (b)— omit , insert — ‘(a) the name of each person employed by a licensee to carry out gaming duties for licensed premises of the licensee when the return is given; and’. (2) Section 217(4)(c) to (e)— renumber as section 217(4)(b) to (d). (3) Section 217(10)— omit , insert — ‘(10) A licensee must immediately end the employment of a person employed by the licensee if the person is employed on the basis the person is a licensed gaming nominee and the licensee becomes aware the person is not a licensed gaming nominee. Maximum penalty—200 penalty units.’. (4) Section 217(11)(b) and (c)— omit , insert — 2012 Act No. 25 Page 45
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 32] ‘(b) the licensee designated the person as the licensee’s nominee for the premises on the basis the person holds a current responsible service of gambling course certificate and the licensee becomes aware the person does not hold a current responsible service of gambling course certificate.’. 32 Amendment of s 223 (Destruction of fingerprints) Section 223(1)(a), ‘, licensed gaming employee’— omit . 33 Amendment of s 224 (Provisional licences) Section 224(4)(a) and (7), ‘, gaming employee’s licence’— omit . 34 Amendment of s 366 (Regulation-making power) Section 366(2)(a), ‘, gaming employee’s’— omit . 35 Insertion of new pt 12, div 16 Part 12— insert — ‘Division 16 Transitional provisions for Fiscal Repair Amendment Act 2012 ‘460 Definitions for div 16 ‘In this division— commencement means the commencement of the provision in which the term is used. Page 46 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 35] gaming employee’s licence means a gaming employee’s licence under this Act immediately before the commencement. licensed gaming employee means the holder of a gaming employee’s licence in force under this Act immediately before the commencement. ‘461 Application for gaming nominee’s licence before commencement ‘(1) This section applies to an application for a gaming nominee’s licence made under repealed section 196, and not decided, before the commencement. ‘(2) The application must be decided under this Act as in force immediately before the commencement. ‘462 Continuation of gaming employee’s licence expiring before commencement ‘(1) This section applies to a person who is the holder of a gaming employee’s licence that expired— (a) on or after 11 September 2012; and (b) before the commencement. ‘(2) The person is taken to be a licensed gaming employee from the date the licence expired until the commencement. ‘463 Protection from liability ‘(1) This section applies if— (a) before the commencement— (i) an application for a gaming employee’s licence is made under repealed section 197 or section 198; or (ii) an application for renewal of a gaming employee’s licence is made under section 207; and 2012 Act No. 25 Page 47
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 36] (b) the application is not decided by the chief executive before commencement. ‘(2) The State, a departmental officer or a commissioner does not incur civil liability for acting or failing to act in relation to the application. ‘(3) If a civil proceeding relating to the application was started before the commencement against the State, a departmental officer or a commissioner, the proceeding is stayed and the court dealing with the proceeding must dismiss it.’. 36 Amendment of sch 1 (Reviewable decisions) Schedule 1, part 2, first column, ‘196, 197, 201(1)’— omit , insert — ‘201(1)’. 37 Amendment of sch 2 (Dictionary) (1) Schedule 2, definitions gaming employee , interested person , licensed gaming employee , licensed person — omit . (2) Schedule 2— insert — ‘ gaming employee means— (a) a person employed by a licensee to carry out gaming duties; or (b) a nominee of a licensee. interested person , of a holder of a licence under part 5, means— (a) if the holder is a licensed key monitoring employee or a licensed service contractor—a licensed monitoring operator; or Page 48 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 38] (b) if the holder is a licensed repairer—a licensed monitoring operator, a licensed service contractor or another licensed repairer. licensed person means— (a) a licensed repairer; or (b) a licensed service contractor; or (c) a licensed gaming nominee; or (d) a licensed key monitoring employee. responsible service of gambling course certificate means a certificate in the approved form— (a) given to a person, for satisfactorily completing the approved responsible service of gambling course, by a person who holds an approval under part 10A as a trainer for the course; and (b) stating the certificate remains in force for 3 years after it is given to the person.’. Division 3 Amendments commencing 1 July 2013 38 Replacement of ss 15–28 Sections 15 to 28— omit, insert — ‘Division 1 Commissioner for Liquor and Gaming ‘15 Establishment of commissioner ‘(1) There is to be a Commissioner for Liquor and Gaming (the commissioner ). ‘(2) The chief executive must appoint a senior executive of the department to be the commissioner. 2012 Act No. 25 Page 49
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 38] ‘(3) A person may hold appointment as the commissioner and hold an office as a senior executive of the department under the Public Service Act 2008 . ‘16 Functions of commissioner ‘The commissioner has the functions given to the commissioner— (a) under this or another Act; and (b) by the Minister. ‘17 Powers of commissioner ‘(1) The commissioner has the powers given to the commissioner under this or another Act. ‘(2) The commissioner may do all things necessary or convenient to be done in performing the commissioner’s functions or exercising the commissioner’s powers. ‘(3) The commissioner may on the commissioner’s own initiative, and must if asked by the Minister, provide the Minister with advice on— (a) the operation of this Act or any other gaming Act that assigns functions to the commissioner; or (b) issues related to gambling (including the identification of issues requiring further research) under this Act or another Act that assigns functions to the commissioner. ‘18 Commissioner may make guidelines ‘(1) The commissioner may make guidelines. ‘(2) Without limiting subsection (1), a guideline may give guidance about— (a) the attitude the commissioner is likely to adopt on a particular matter; or (b) how the commissioner administers this Act. Page 50 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 38] Examples for subsection (2) — 1 The commissioner might make a guideline stating how the commissioner decides applications for a decrease under section 86 for category 1 licensed premises. 2 The commissioner might make a guideline about dealing with operating authorities under this Act. ‘(3) A guideline may be replaced or varied by a later guideline made under this section. ‘(4) The commissioner must keep copies of a guideline made under this section available for inspection by persons and permit a person to obtain a copy of a guideline, or an extract from a guideline, free of charge. ‘(5) For subsection (4)— (a) copies of the guideline— (i) must be kept at the head office and any regional office of the department; and (ii) may be kept at any other place the commissioner considers appropriate; and (b) the copies kept under paragraph (a) must be available for inspection during office hours on business days for the office or place. ‘19 Commissioner may make standards ‘(1) The commissioner may make standards about matters of a technical nature that— (a) relate to a licensee’s gaming operations; and (b) help the licensee conduct the gaming operations in compliance with this Act. ‘(2) A standard is a statutory instrument within the meaning of the Statutory Instruments Act 1992 . 2012 Act No. 25 Page 51
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 39] ‘20 Notice and availability of standard ‘(1) The commissioner must, as soon as practicable after making a standard under section 19(1), give each licensee written notice of the making of the standard. ‘(2) The notice must include the standard or a brief description of the standard. ‘(3) If a standard concerns all licensees or a class of licensees, the notice may be included as a part of another publication of the commissioner given to the licensees or members of the class of licensees. ‘(4) The notice may be given in electronic form. ‘(5) The commissioner must keep a copy of each standard, as in force from time to time, available for inspection free of charge by members of the public at— (a) the department’s head office; and (b) other places the commissioner considers appropriate. ‘(6) Also, the commissioner must publish each standard, as in force from time to time, on the department’s website. Editor’s note — The department’s website is at < ‘Division 2 Review and appeals’. 39 Replacement of s 29 (Who may apply for a review by tribunal) Section 29— omit, insert — ‘29 Who may apply for a review by tribunal ‘(1) A person who is or was an applicant for, or a holder of, a licence under this Act and is aggrieved by a decision or determination of the commissioner stated in schedule 1, part 1 Page 52 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 40] may apply, as provided under the QCAT Act, to the tribunal for a review of the decision or determination. ‘(2) A person may apply, as provided under the QCAT Act, to the tribunal for a review of a decision of a licensee stated in schedule 1, part 2. ‘(3) A person who may be adversely affected by an approval under section 54(7) and to whom a notice has been given under section 54(8) may apply, as provided under the QCAT Act, to the tribunal for a review of the decision or determination. ‘(4) A person who seeks the commissioner’s approval for section 231 or 287 may apply, as provided under the QCAT Act, to the tribunal for a review of a decision of the commissioner refusing to give the approval. ‘(5) A person who submits a gaming machine type or game to the commissioner under section 281 for evaluation may apply, as provided under the QCAT Act, to the tribunal for a review of a decision of the commissioner rejecting the gaming machine type or game. ‘(6) The owner of an article, record or other thing seized by an inspector may apply, as provided under the QCAT Act, to the tribunal for a review of a decision of an inspector under section 331 resulting in the thing being forfeited. ‘(7) Each of the following persons may apply, as provided under the QCATAct, to the tribunal for a review of the decision stated for the person— (a) a person whose application for an approval under part 10A is not granted under section 337D(1); (b) a person whose application for renewal of an approval under part 10A is not granted under section 337H(1); (c) a person whose approval under part 10A is cancelled under section 337N(3).’. 40 Amendment of s 30 (Effect of reconsidering a decision after application to QCAT) Section 30(1), ‘chief executive, commission’— 2012 Act No. 25 Page 53
Fiscal Repair Amendment Act 2012 Part 4 Amendment of Gaming Machine Act 1991 [s 41] omit, insert — ‘commissioner’. 41 Amendment of s 31 (Tribunal to decide review on evidence before the chief executive or commission) Section 31, ‘chief executive or commission’— omit, insert — ‘commissioner’. 42 Amendment of s 32 (Tribunal may give leave for review to be decided on new evidence in particular circumstances) Section 32(1), ‘chief executive or commission’— omit, insert — ‘commissioner’. 43 Insertion of new pt 2, div 3, hdg Part 2, after section 33— insert — ‘Division 3 Miscellaneous’. 44 Replacement of s 50 (Delegations) Section 50— omit, insert — ‘50 Delegations ‘(1) The Minister may delegate the Minister’s designated powers to— (a) the commissioner; or (b) an appropriately qualified inspector or an appropriately qualified public service employee. Page 54 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 173] about a regulatory impact statement system approved by the Treasurer.’. Part 9 Amendment of State Penalties Enforcement Act 1999 173 Act amended This part amends the State Penalties Enforcement Act 1999 . 174 Replacement of s 152 (Information from entities other than police service) Section 152— omit , insert — ‘152 Information from persons other than police service ‘(1) The registrar may, by written notice given to a person, require the person to— (a) give to the registrar, either orally or in writing, information in the person’s knowledge about a stated matter within a stated reasonable time and in a stated reasonable way; or (b) give to the registrar a document about a stated matter in the person’s possession or control within a stated reasonable time and in a stated reasonable way. ‘(2) The power conferred under subsection (1) must only be exercised for the administration or enforcement of this Act. ‘(3) A person must not fail, without reasonable excuse, to comply with a requirement made under subsection (1) within the time, and in the way, stated in the notice. Maximum penalty—100 penalty units. Page 148 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 174] ‘(4) If the person reasonably suspects giving the registrar information or a document is likely to endanger the safety of a person, it is a reasonable excuse for the person not to give the registrar that information or document. ‘(5) This section does not apply to the Queensland Police Service. ‘152A Attendance by persons other than police service ‘(1) The registrar may, by written notice given to a person, require the person to attend before the registrar to do either or both of the following— (a) give the registrar, either orally or in writing, information in the person’s knowledge about a stated matter; (b) give the registrar a document about a stated matter in the person’s possession or control. ‘(2) The notice must state a reasonable time and place for the person’s attendance. ‘(3) The registrar may require— (a) information to be given on oath; or (b) information or a document given to be verified by statutory declaration. ‘(4) The powers conferred under subsections (1) and (3) must only be exercised for the administration or enforcement of this Act. ‘(5) When making a requirement under this section, the registrar must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. ‘(6) The person must not fail, without reasonable excuse, to— (a) attend as required by the notice; or (b) give information the person is required to give by the registrar in the way required; or (c) give a document the person is required to give by the notice; or (d) comply with a requirement under subsection (3). 2012 Act No. 25 Page 149
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 174] Maximum penalty—100 penalty units. ‘(7) If the person reasonably suspects giving the registrar information or a document is likely to endanger the safety of a person, it is a reasonable excuse for the person not to give the registrar that information or document. ‘(8) A person, other than an enforcement debtor or the enforcement debtor’s representative, who is required under a notice under this section to attend a place is entitled to be paid the expenses prescribed under a regulation. ‘(9) For subsection (3)(a), the registrar may administer an oath. ‘(10) This section does not apply to the Queensland Police Service. ‘152B Power to record giving of information ‘(1) This section applies if a person is giving information to the registrar under a requirement under section 152A. ‘(2) With the person’s knowledge, a recording may be made, in the way the registrar considers appropriate, of questions asked by the registrar and information given by the person. ‘(3) If asked to do so by the person, the registrar must give the person a copy of the recording. ‘152C Registrar may require translation or conversion of document or information ‘(1) This section applies if— (a) a person gives information or a document to the registrar; and (b) the registrar reasonably believes the information or document is relevant to the administration or enforcement of this Act. ‘(2) The registrar may, by written notice given to the person, require the person to translate or convert into a written document in the English language and Australian currency the information or document mentioned in subsection (1). Page 150 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 174] ‘(3) The notice must state the reasonable time for compliance with the requirement. ‘(4) The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty—100 penalty units. ‘(5) If the person does not comply with the requirement, the registrar may have the document or information translated or converted. ‘(6) The costs and expenses incurred under subsection (5) are a debt payable to the State by the person and may be recovered by the registrar by action in a court of competent jurisdiction. ‘152D Self-incrimination not a reasonable excuse for failure to comply with requirement under s 152 or 152A ‘(1) This section applies if, under section 152 or 152A, a person is required by written notice given to the person to give information or a document to the registrar. ‘(2) It is not a reasonable excuse for the person to fail to comply with the requirement because complying with the requirement might tend to incriminate the person. ‘(3) However, evidence of, or evidence directly or indirectly derived from, information or a document given in compliance with the requirement by the person that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant. ‘152E False or misleading documents ‘(1) A person must not give the registrar a document containing information that the person knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. 2012 Act No. 25 Page 151
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 174] ‘(2) Subsection (1) does not apply to a person who, when giving the document— (a) tells the registrar of the extent to which the document is false or misleading; and (b) to the extent the person has, or can reasonably get, the correct information—gives the correct information to the registrar. ‘152F False or misleading information ‘A person must not state anything to the registrar that the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. ‘152G Disclosure of confidential information—information acquired by official in official’s capacity ‘(1) An official must not disclose confidential information acquired by the official in the official’s capacity to anyone else other than— (a) for information mentioned in section 151—under that section; or (b) for other information—under this section or section 152H. Maximum penalty—100 penalty units. ‘(2) The registrar may disclose personal confidential information— (a) to the person to whom the information relates or, if either of the following applies, to someone else— (i) with the consent, express or implied, of the person to whom the information relates; (ii) the registrar reasonably believes is acting for the person to whom the information relates; or Page 152 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 174] (b) if the disclosure is expressly permitted or required under another Act; or (c) in connection with the administration or enforcement of this Act or a revenue law; or (d) in relation to a legal proceeding under this Act; or (e) to the Minister, or an officer of the department, for— (i) developing or monitoring policies for, or the operation of, this Act; or (ii) administering the FinancialAccountabilityAct2009 , section 21. ‘(3) Also, if the registrar becomes aware, from information obtained or held by the registrar in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), the registrar may disclose confidential information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding). ‘(4) Also, the registrar may disclose confidential information other than personal confidential information to any person, or for any purpose, the registrar is satisfied is appropriate in the circumstances. ‘(5) This section does not create a right in any person to be given confidential information. ‘(6) In this section— confidential information means information, including a document, that is disclosed to, obtained by, or otherwise held by, an official under or in relation to this Act. official means a person who is, or has been, engaged in administering or enforcing this Act. personal confidential information , for a person, means confidential information that— (a) identifies, or is likely to identify, the person; or 2012 Act No. 25 Page 153
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 174] (b) discloses matters about the person’s affairs. revenue law means— (a) a law of the Commonwealth or a State about the assessment, imposition or collection of a tax, fee, duty, royalty or other impost; or (b) another law administered by the Commissioner of State Revenue appointed under the TaxationAdministrationAct 2001 . Note — See the TaxationAdministrationAct2001 , sections 7 and 8 for the appointment and functions of the Commissioner of State Revenue. ‘152H Other obligations about disclosure of confidential information ‘(1) Subsection (2) applies if— (a) a person— (i) knowingly acquires confidential information without lawful authority; or (ii) receives confidential information that the person knows, or ought reasonably to know, is confidential information; and (b) the person is not an official who acquires the information in the official’s capacity. Example for subsection (1)(a)(i) — A person employed by a cleaning contractor engaged by the State to clean reads a document in the registrar’s office containing confidential information. Example for subsection (1)(a)(ii) — A person, other than the addressee of an email, receives the email that states the information in it is confidential and is intended for the addressee’s purposes only. ‘(2) The person must not disclose the information to anyone else unless the disclosure is permitted— Page 154 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 9 Amendment of State Penalties Enforcement Act 1999 [s 174] (a) for information mentioned in section 151—under that section; or (b) for other information—under this section. Maximum penalty—100 penalty units. ‘(3) If, under section 152G, the registrar discloses confidential information to a person, the person may disclose the information— (a) to the extent necessary to enable the person to exercise a power or perform a function conferred on the person under a law for the administration or enforcement of the law; or (b) for the purpose for which it was disclosed under the section; or (c) to anyone else for any purpose if the information relates to the person. ‘(4) In this section— confidential information see section 152G(6). official see section 152G(6). ‘152I Refusal to disclose particular information ‘(1) A person engaged in the administration or enforcement of this Act can not be compelled to disclose to a court or QCAT in a proceeding, or to a party to the proceeding— (a) confidential information; or (b) whether or not the person has received particular confidential information; or (c) the identity of the source of particular confidential information. ‘(2) Subsection (1) does not apply to a proceeding for the administration or enforcement of this Act.’. 2012 Act No. 25 Page 155
Fiscal Repair Amendment Act 2012 Part 10 Amendment of Statutory Instruments Act 1992 [s 175] Part 10 Amendment of Statutory Instruments Act 1992 175 Act amended This part amends the Statutory Instruments Act 1992 . 176 Amendment of s 4 (Displacement of Act by contrary intention) Section 4, ‘(other than part 5)’— omit. 177 Omission of pt 5 (Guidelines for regulatory impact statements) Part 5— omit. Part 11 Amendment of Taxation Administration Act 2001 178 Act amended This part amends the Taxation Administration Act 2001 . 179 Amendment of s 111 (Disclosure of confidential information) (1) Section 111(2)(d)— omit , insert — ‘(d) to a person for the administration or enforcement of— Page 156 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 12 Amendment of Vocational Education, Training and Employment Act 2000 [s 180] (i) a recognised law or another law about taxation revenue; or (ii) a royalty law; or’. (2) Section 111(2)— insert — ‘(h) to the registrar of the State Penalties Enforcement Registry, appointed under the StatePenaltiesEnforcementAct1999 , for the administration or enforcement of that Act.’. (3) Section 111— insert — ‘(7) In this section— royalty law means an Act administered by the Minister providing for payment of a royalty.’. Part 12 Amendment of Vocational Education, Training and Employment Act 2000 180 Act amended This part amends the VocationalEducation,TrainingandEmployment Act 2000 . 181 Amendment of ch 5, hdg (Ombudsman and Skills Queensland) Chapter 5, heading, ‘Ombudsman and’— omit. 2012 Act No. 25 Page 157
Fiscal Repair Amendment Act 2012 Part 12 Amendment of Vocational Education, Training and Employment Act 2000 [s 182] 182 Omission of ch 5, pt 1 (Training ombudsman) Chapter 5, part 1— omit. 183 Replacement of ch 5, pt 3, hdg (Training and Employment Recognition Council) Chapter 5, part 3, heading— omit, insert— ‘Part 3 Particular functions of Skills Queensland’. 184 Amendment of s 183B (Decision about employment exemption) Section 183B(4)(d)— omit, insert— ‘(d) that the young person or parent of the young person may apply, as provided under the QCAT Act, to QCAT for a review of the decision;’. 185 Amendment of s 183C (Amending or cancelling employment exemption) Section 183C(5)(d)— omit, insert— ‘(d) that the young person or parent of the young person may apply, as provided under the QCAT Act, to QCAT for a review of the decision;’. 186 Amendment of s 224 (Review by QCAT) Section 224(2)— omit, insert— Page 158 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 12 Amendment of Vocational Education, Training and Employment Act 2000 [s 187] ‘(2) The application must be made as provided under the QCATAct.’. 187 Amendment of s 277 (False or misleading statements to official) (1) Section 277(2), definition official , paragraph (b)— omit. (2) Section 277(2), definition official , paragraphs (c) and (d)— renumber as paragraphs (b) and (c). 188 Amendment of s 284 (Other disclosure of interests) Section 284(2)— omit, insert— ‘(2) The person must disclose the interest to— (a) if the person is the chief executive officer—the chairperson of Skills Queensland; or (b) otherwise—the chief executive. Maximum penalty—50 penalty units.’. 189 Amendment of s 286 (Protection of confidentiality) Section 286(3)(c), ‘or the ombudsman’— omit. 190 Amendment of s 289 (Evidentiary provisions) (1) Section 289(2)(a)(i)— omit. (2) Section 289(2)(a)(iii) and (iv)— renumber as section 289(2)(a)(i) and (ii). 2012 Act No. 25 Page 159
Fiscal Repair Amendment Act 2012 Part 12 Amendment of Vocational Education, Training and Employment Act 2000 [s 191] (3) Section 289(3), ‘the ombudsman,’— omit. 191 Amendment of s 290 (Protection from liability) (1) Section 290(3), definition indemnified person , paragraph (b)— omit. (2) Section 290(3), definition indemnified person , paragraphs (d) to (i)— renumber as paragraphs (b) to (g). 192 Insertion of new ch 10, pt 8 Chapter 10— insert— ‘Part 8 Transitional provisions for Fiscal Repair Amendment Act 2012 ‘407 Definitions for pt 8 ‘In this part— commencement means the time this part commences. former ombudsman means the person holding appointment as the training ombudsman under repealed section 133 immediately before the commencement. ‘408 End of appointment ‘(1) On the commencement, the former ombudsman goes out of office. ‘(2) No compensation is payable to the former ombudsman because of subsection (1). Page 160 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Part 12 Amendment of Vocational Education, Training and Employment Act 2000 [s 192] ‘409 Documents and records ‘On the commencement, documents and records of the former ombudsman become documents and records of the department. ‘410 Transitional regulation-making power ‘(1) A transitional regulation may provide for anything— (a) necessary to provide for, allow or facilitate a matter relating to the omission of provisions of this Act about the training ombudsman; and (b) for which this Act does not provide or sufficiently provide. ‘(2) The matters for which a transitional regulation may provide include— (a) an entity that may or must deal with an outstanding matter; and (b) how an outstanding matter may or must be dealt with; and (c) the giving of a notice to a person to whom an outstanding matter relates; and (d) the review of a decision by an entity that deals with an outstanding matter. ‘(3) A transitional regulation may have retrospective operation to a day that is not earlier than the day on which this section commences. ‘(4) A transitional regulation must declare it is a transitional regulation. ‘(5) This section and any transitional regulation expire 1 year after the day on which this section commences. ‘(6) In this section— outstanding matter means— 2012 Act No. 25 Page 161
Fiscal Repair Amendment Act 2012 Part 13 Repeals and amendment of other Acts [s 193] (a) a complaint, application or other matter received by the former ombudsman that, on the commencement, had not been finally dealt with; or (b) a review started by the former ombudsman but not completed before the commencement.’. 193 Amendment of sch 3 (Dictionary) (1) Schedule 3, definitions adverse decision about an employment exemption , ombudsman and referrable matter — omit. (2) Schedule 2, definition information notice , ‘the ombudsman,’— omit. Part 13 Repeals and amendment of other Acts Division 1 Repeals 194 Repeal of Acts The following Acts are repealed— • Brisbane Markets Act 2002, No. 16 • FamilySecurityFriendlySociety(DistributionofMoneys) Act 1991, No. 89. Page 162 2012 Act No. 25
Division 2 Fiscal Repair Amendment Act 2012 Part 13 Repeals and amendment of other Acts [s 195] Amendment of other Acts 195 Minor and consequential amendments The schedule amends the Acts mentioned in it. 2012 Act No. 25 Page 163
Fiscal Repair Amendment Act 2012 Schedule Schedule Acts amended Child Care Act 2002 1 Part 10, division 4— omit . section 195 Coastal Protection and Management Act 1995 1 Section 54(4)— omit . Corporations (Ancillary Provisions) Act 2001 1 Section 23(3)— omit . Disaster Management Act 2003 1 Section 67(5)— omit . Page 164 2012 Act No. 25
2 Section 72(5)— omit . Fiscal Repair Amendment Act 2012 Schedule Evidence Act 1977 1 Section 47(2)— insert— ‘ regulatory impact statement means a regulatory impact statement prepared under— (a) the StatutoryInstrumentsAct1992 , part 5 as in force from time to time before its repeal by the Fiscal Repair Amendment Act 2012 ; or (b) guidelines, for a regulatory impact statement system, approved by the Treasurer.’. Legislative Standards Act 1992 1 Section 2, definition significant subordinate legislation , ‘the Statutory Instruments Act 1992 ’— omit, insert— ‘guidelines, for a regulatory impact statement system, approved by the Treasurer’. 2012 Act No. 25 Page 165
Fiscal Repair Amendment Act 2012 Schedule Marine Parks Act 2004 1 Section 16(2), ‘the information that would, but for section 19(5), be required under the Statutory Instruments Act1992, section 44 for a regulatory impact statement’— omit, insert— ‘the RIS information’. 2 Section 16(8)— insert— ‘ RIS information means the information required to be included in a regulatory impact statement under the StatutoryInstrumentsAct1992 , section 44 as in force immediately before its repeal by the Fiscal Repair Amendment Act 2012 .’. 3 Section 19(5)— omit . Motor Racing Events Act 1990 1 Section 50— omit . Parliament of Queensland Act 2001 1 Section 93(2)(b), ‘parts 5’— omit, insert— ‘parts 6’. Page 166 2012 Act No. 25
Fiscal Repair Amendment Act 2012 Schedule 2 Section 93(2)— insert— ‘(c) for subordinate legislation—the guidelines, for a regulatory impact statement system, approved by the Treasurer. Editor’s note — The guidelines may be accessed on the website of Queensland Treasury and Trade at < ’. Public Health Act 2005 1 Section 323(6)— omit . Public Safety Preservation Act 1986 1 Section 14(6)— omit . Supreme Court of Queensland Act 1991 1 Section 88, heading, ‘RIS requirements and’— omit. 2 Section 88(1), ‘parts 5 and 7 do’— omit, insert— 2012 Act No. 25 Page 167
Fiscal Repair Amendment Act 2012 Schedule ‘part 7 does’. Tobacco and Other Smoking Products Act 1998 1 Section 14, definition gaming machine area , ‘schedule’— omit, insert — ‘schedule 2’. 2 Schedule, definition gaming machine , ‘schedule’— omit, insert — ‘schedule 2’. Transport Operations (Marine Safety) Act 1994 1 Section 45(3)— omit . Transport Operations (Passenger Transport) Act 1994 1 Section 92(3)— omit . Page 168 2012 Act No. 25
Water Act 2000 Fiscal Repair Amendment Act 2012 Schedule 1 Chapter 2, part 3, division 2, subdivision 6— omit . 2 Section 71— omit . Wet Tropics World Heritage Protection and Management Act 1993 1 Section 41(5)— omit . © State of Queensland 2012 2012 Act No. 25 Page 169
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