Land Tax Amendment Regulation (No. 2) 1992 (Qld)

Queensland Subordinate Legislation 1992 No. 102 Land Tax Act 1915 LAND TAX AMENDMENT REGULATION (No. 2) 1992 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Amended regulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Insertion of new s.27A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 27A Interest on unpaid tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Land Tax Amendment (No. 2) 2 No. 102, 1992 ˙ Short title 1. This regulation may be cited as the Land Tax Amendment Regulation (No. 2) 1992 . ˙ Amended regulation 2. The Land Tax Regulation 1936 is amended as set out in this regulation. ˙ Insertion of new s.27A 3. After section 27 (in Part 4)— insert— ˙ ‘Interest on unpaid tax ‘27A. For the purposes of section 33(1) of the Act, the prescribed rate at which interest is payable is 14% per year. ’. ENDNOTES 1. Made by the Governor in Council on 21 May 1992. 2. Published in the Gazette on 22 May 1992. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Queensland Treasury. The State of Queensland 1992