Land Tax Amendment Act 2003 (Qld)

Queensland LAND TAX AMENDMENT ACT 2003 Act No. 47 of 2003

Queensland LAND TAX AMENDMENT ACT 2003 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 Commencement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Amendment of s 9A (Rebates) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Amendment of s 11 (Taxable value) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 Amendment of s 13 (Land exempted from tax) . . . . . . . . . . . . . . . . . . . . . . 4 7 Amendment of s 16 (Taxpayer to furnish returns) . . . . . . . . . . . . . . . . . . . . 5 8 Amendment of s 18 (Assessments, assessment registers, and notice) . . . . . 5 9 Replacement of s 62 (Application of certain amendments) . . . . . . . . . . . . . 5 62 Application of particular amendments. . . . . . . . . . . . . . . . . . . . . . . . 5

Queensland Land Tax Amendment Act 2003 Act No. 47 of 2003 An Act to amend the Land Tax Act 1915 [Assented to 27 August 2003]

s1 4 Land Tax Amendment Act 2003 The Parliament of Queensland enacts— s6 No. 47, 2003 1 Short title This Act may be cited as the Land Tax Amendment Act 2003 . 2 Commencement This Act is taken to have commenced on 1 July 2003. 3 Act amended This Act amends the Land Tax Act 1915. 4 Amendment of s 9A (Rebates) (1) Section 9A(2) and (3), ‘$150 000’— omit, insert — ‘$170 000’. (2) Section 9A(2), ‘$215 000’— omit, insert — ‘$235 000’. 5 Amendment of s 11 (Taxable value) Section 11(4), ‘$200 000’— omit, insert — ‘$220 000’. 6 Amendment of s 13 (Land exempted from tax) Section 13(1)(i) to (k), ‘$150 000’— omit, insert — ‘$170 000’.

s7 5 s9 Land Tax Amendment Act 2003 No. 47, 2003 7 Amendment of s 16 (Taxpayer to furnish returns) (1) Section 16(1)(a), ‘$150 000’— omit, insert — ‘$170 000’. (2) Section 16(1)(b)(ii)— omit, insert — ‘(ii) for a financial year beginning on or after 1 July 1999 but before 1 July 2003—$221 665 or more; or (iii) for a financial year beginning on or after 1 July 2003—$275 997 or more;’. 8 Amendment of s 18 (Assessments, assessment registers, and notice) Section 18(4), ‘$100’— omit, insert— ‘$350’. 9 Replacement of s 62 (Application of certain amendments) Section 62— omit, insert — ‘62 Application of particular amendments ‘This Act, as amended by the Land Tax Amendment Act 2003 , applies to land tax levied for the financial year beginning on 1 July 2003 and each later financial year.’. © State of Queensland 2003