Revenue and Other Legislation Amendment Act 2011 (Qld)

Queensland Revenue and Other Legislation Amendment Act 2011 Act No. 8 of 2011

Queensland Revenue and Other Legislation Amendment Act 2011 Contents Part 1 1 2 Part 2 3 4 5 Part 3 6 7 8 9 10 11 12 13 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Amendment of Aboriginal Land Act 1991 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Amendment of s 12 (Lands that are transferable lands) . . . . . . . 12 Insertion of new s 83LA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 83LA Claimable land recommended for grant taken to be transferable land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Amendment of City of Brisbane Act 2010 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Amendment of s 21 (Assessment) . . . . . . . . . . . . . . . . . . . . . . . . 14 Amendment of s 181 (Notifying councillor of the hearing of a complaint) .................................. 15 Amendment of s 182 (Hearing and deciding complaints). . . . . . . 15 Replacement of s 183 (Taking disciplinary action) . . . . . . . . . . . . 15 183 Taking disciplinary action—BCC councillor conduct review panel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 183A Taking disciplinary action—tribunal . . . . . . . . . . . . . . 17 Amendment of s 211 (Superannuation scheme for council employees and associated persons) . . . . . . . . . . . . . . . . . . . . . . 18 Amendment of s 212 (Super schemes to be audited by auditor-general) ................................ 19 Insertion of new ch 8, pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Part 4 Transitional provision for Revenue and Other Legislation Amendment Act 2011 266 Continued superannuation scheme for council employees . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Revenue and Other Legislation Amendment Act 2011 Contents 14 Part 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Page 2 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . Amendment of Duties Act 2001 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 30 (Aggregation of dutiable transactions) . . . . . Amendment of s 31 (Partitions) . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 85 (Purpose of pt 9) . . . . . . . . . . . . . . . . . . . . . Amendment of s 86D (What is a vacant land concession beneficiary) ..................................... Amendment of s 89 (What is a person’s transfer date for residential land or vacant land). . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 90 (What is the dutiable value of residential land or vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 91 (Concession—home) . . . . . . . . . . . . . . . . . . Amendment of s 92 (Concession—first home). . . . . . . . . . . . . . . Amendment of s 93 (Concession—mixed and multiple claims for individuals—residential land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 93A (Concession—mixed and multiple claims for individuals—vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 94 (Concession—mixed and multiple claims for trustees—residential land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 94A (Concession—mixed and multiple claims for trustees—vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 95A (Occupation date—particular arrangements for retirement village). . . . . . . . . . . . . . . . . . . . . . . Amendment of s 115 (Exemption—cancelled agreements) . . . . . Amendment of s 117 (Exemption—change of trustee) . . . . . . . . Replacement of s 118 (Exemption—trust acquisition or surrender in family trust). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 Exemption—trust acquisition or surrender in family trust ................................ Insertion of new s 126A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126A Exemption—special disability trusts . . . . . . . . . . . . . . Insertion of new s 151A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151A Exemption—indigenous land use agreements . . . . . . Amendment of s 153 (Reassessment—disposal after occupation date for residence) . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 154 (Reassessment—noncompliance with occupancy requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 155 (When transferees and lessees must give notice for reassessment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 20 20 21 21 22 22 22 23 23 24 25 25 25 25 26 26 26 28 28 29 29 30 30 31 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Contents 37 38 39 40 41 42 43 44 45 46 47 48 Part 5 49 50 51 Part 6 52 2011 Act No. 8 Replacement of ch 2, pt 14, div 3, hdg (Other reassessment) . . . Amendment of s 156A (Reassessment of duty for cancelled transfer of dutiable property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ch 2, pt 14, div 4. . . . . . . . . . . . . . . . . . . . . . . . . Division 4 Reassessments for exemptions for indigenous land use agreements 156B Reassessment on application . . . . . . . . . . . . . . . . . . 156C Reassessment—noncompliance with particular requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of s 225 (Exemption—relevant acquisition in family trust) ......................................... 225 Exemption—relevant acquisition in family trust . . . . . Amendment of s 378 (What is the dutiable value of a vehicle). . . Insertion of new s 379B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379B When is a vehicle modified for a person with a disability ............................. Amendment of s 398 (What is a corporate reconstruction) . . . . . Amendment of s 407 (Group property for intra-group transfer of property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 488 (Commissioner may require payment of penalty) ........................................ Amendment of s 499 (Reassessments of duty in particular circumstances) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ch 17, pt 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 14 Transitional provision for Revenue and Other Legislation Amendment Act 2011 621 Dutiable value of vehicles modified for a person with a disability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of FirstHomeOwnerGrantAct2000 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of s 55 (When proceedings must start) . . . . . . . . . 55 When proceedings must start. . . . . . . . . . . . . . . . . . . Insertion of new pt 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 10 Transitional provision for Revenue and Other Legislation Amendment Act 2011 78 Continuing operation of pre-amended s 55 . . . . . . . . Amendment of Land Tax Act 2010 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 31 32 32 32 34 34 35 35 36 36 36 37 37 37 38 38 40 40 40 40 41 41 Page 3

Revenue and Other Legislation Amendment Act 2011 Contents 53 54 55 56 Part 7 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 Page 4 Amendment of s 47 (Exemption for land owned by or for charitable institution) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 75 (Reassessment made after taxpayer elects to pay by instalments). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new pt 10, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 5 Transitional provision for Revenue and Other Legislation Amendment Act 2011 98A Application of ss 47 and 75 . . . . . . . . . . . . . . . . . . . . Omission of pt 11 (Amendments of legislation) . . . . . . . . . . . . . . Amendment of Local Government Act 2009 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 19 (Assessment) . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 25 (Annual report of change commission) . . . . Renumbering of s 38A (Swimming pool safety) . . . . . . . . . . . . . . Amendment of s 210 (Board of directors) . . . . . . . . . . . . . . . . . . Amendment of s 216 (What this part is about) . . . . . . . . . . . . . . . Insertion of new s 216A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216A Definitions for pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 217 (LG super scheme) . . . . . . . . . . . . . . . . . . Amendment of s 218 (Members of LG super scheme) . . . . . . . . Amendment of s 219 (Compulsory super contributions) . . . . . . . Replacement of s 220 (Amount of compulsory contributions) . . . 220 Amount of yearly contributions—particular employers 220A Amount of yearly contributions—permanent employees and prescribed employees . . . . . . . . . . . . Amendment of s 221 (Extra super contributions) . . . . . . . . . . . . . Amendment of s 222 (Adjusting super contributions when salary changed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 223 (Super contributions for non-contributory members) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 224 (Interest is payable on unpaid super contributions) .................................. Amendment of s 225 (Local governments must not establish employee superannuation schemes) . . . . . . . . . . . . . . . . . . . . . . Amendment of s 226 (Super scheme for councillors). . . . . . . . . . Amendment of ch 8 hdg (Transitionals, savings and repeals) . . . Insertion of new ch 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chapter 9 Transitional provision for Revenue and Other Legislation Amendment Act 2011 41 41 42 42 42 43 43 43 44 44 44 45 45 45 46 47 48 48 49 50 50 51 51 51 52 52 52 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Contents 76 Part 8 77 78 79 80 81 82 83 84 85 86 87 Part 9 88 89 90 Part 10 91 92 Part 11 93 2011 Act No. 8 292 References to City Super etc. in industrial instruments .......................... Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Payroll Tax Act 1971 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 13 (Value of taxable wages) . . . . . . . . . . . . . . . Amendment of s 13M (Application of div 1C) . . . . . . . . . . . . . . . . Replacement of s 13O (When share or option is granted) . . . . . . 13O When share or option is granted . . . . . . . . . . . . . . . . Amendment of s 13P (Grant of share because of exercise of option) ....................................... Amendment of s 13R (Election by grantor of relevant day) . . . . . Amendment of s 13U (Value of taxable wages) . . . . . . . . . . . . . . Amendment of s 69 (Groups of corporations) . . . . . . . . . . . . . . . Amendment of s 73 (Smaller groups subsumed into larger groups) ...................................... Insertion of new pt 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 10 Transitional provisions for Revenue and Other Legislation Amendment Act 2011 141 Assessment and payment of payroll tax for shares and options. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142 Application of pt 2, div 1C for granting of particular shares or options . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . Amendment of QueenslandCompetitionAuthorityAct1997 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new pt 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 14 Transitional provision for Revenue and Other Legislation Amendment Act 2011 252 References to, and acts etc. by, Ministers . . . . . . . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Royal National Agricultural and IndustrialAssociationofQueenslandAct1971 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 17C (Application of Associations IncorporationAct1981 to winding-up of Association) . . . . . . . . . . . . . . . . . . . . Amendment of SouthEastQueenslandWater(Restructuring)Act2007 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 53 53 53 54 54 54 55 55 55 56 57 57 57 58 58 59 60 60 60 61 61 62 Page 5

Revenue and Other Legislation Amendment Act 2011 Contents 94 95 96 97 98 99 Part 12 100 101 Amendment of s 16 (Appointment of members). . . . . . . . . . . . . . Amendment of s 64 (Expiry of new water entities) . . . . . . . . . . . . Relocation of s 94 (Delegation by Minister) . . . . . . . . . . . . . . . . . Relocation of s 96 (Regulation-making power). . . . . . . . . . . . . . . Insertion of new ch 5 and ch 6 hdg . . . . . . . . . . . . . . . . . . . . . . . Chapter 5 Restructuring relevant water entities 104 Relevant water entities . . . . . . . . . . . . . . . . . . . . . . . . 105 Transfer of shares, assets, liabilities etc. to relevant water entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 Effect on legal relationships . . . . . . . . . . . . . . . . . . . . 107 Ministerial direction. . . . . . . . . . . . . . . . . . . . . . . . . . . 108 Registering authority to register or record transfer or other dealing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 Regulation dissolving new water entity. . . . . . . . . . . . 110 Non-liability for State taxes. . . . . . . . . . . . . . . . . . . . . 111 Preservation of rights of transferred employee. . . . . . 112 Prohibition on retrenchment because of transfer of employee ............................ 113 Things done under this chapter . . . . . . . . . . . . . . . . . 114 Excluded matter for Corporations Act . . . . . . . . . . . . 115 Severability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of SustainablePlanningAct2009 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ch 3, pt 5, div 2A . . . . . . . . . . . . . . . . . . . . . . . . Division 2A Modifications to process for making or amending local planning instruments having effect in iconic places 122A Definitions for div 2A. . . . . . . . . . . . . . . . . . . . . . . . . . 122B Application of div 2A. . . . . . . . . . . . . . . . . . . . . . . . . . 122C Report about impact on iconic values . . . . . . . . . . . . 122D Public notification of impact report . . . . . . . . . . . . . . . 122E Advisory panel to consider and advise about impact report ............................. 122F Local government to consider panel report . . . . . . . . 122G Local government to give Minister impact report and panel report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 62 62 62 62 63 63 66 67 68 68 69 70 71 72 72 72 73 73 73 74 74 75 76 76 76 77 Page 6 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Contents 122H Minister to consider effect of scheme proposal or proposed TLPI on iconic values . . . . . . . . . . . . . . . . . 77 122I Minister may impose conditions on adoption of scheme proposal or proposed TLPI . . . . . . . . . . . . . . 78 102 Insertion of new ch 4, pt 2, div 4, sdiv 1 hdg . . . . . . . . . . . . . . . . 78 103 Insertion of new ch 4, pt 2, div 4, sdiv 2 . . . . . . . . . . . . . . . . . . . . 78 Subdivision 2 Modifications to process for making structure plans having effect in iconic places 149A Definitions for sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 79 149B Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 79 149C Report about impact on iconic values . . . . . . . . . . . . 80 149D Public notification of impact report . . . . . . . . . . . . . . . 80 149E Advisory panel to consider and advise about impact report .............................. 80 149F Local government to consider panel report . . . . . . . . 81 149G Local government to give Minister impact report and panel report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 149H Minister to consider effect of proposed iconic place structure plan on iconic values . . . . . . . . . . . . . . . . . . 81 149I Minister may impose conditions on adoption of structure plan . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 104 Insertion of new ch 9, pt 7B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Part 7B Advisory panels for iconic places Division 1 Preliminary 755X Definition for pt 7B . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Division 2 Establishment and function 755Y Minister to establish advisory panel and appoint members ............................ 83 755Z Notice to local government . . . . . . . . . . . . . . . . . . . . . 83 755ZA Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Division 3 Membership 755ZB Members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 755ZC Remuneration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 755ZD Disclosure of material personal interests . . . . . . . . . . 84 Division 4 Miscellaneous provisions 755ZE Reporting requirement . . . . . . . . . . . . . . . . . . . . . . . . 85 755ZF Conduct of business . . . . . . . . . . . . . . . . . . . . . . . . . . 86 755ZG Dissolution of advisory panels . . . . . . . . . . . . . . . . . . 86 2011 Act No. 8 Page 7

Revenue and Other Legislation Amendment Act 2011 Contents 105 106 107 Part 13 108 109 Part 14 110 111 112 113 114 115 Part 15 116 117 118 119 120 Amendment of ch 10, pt 2, hdg (Transitional provisions) . . . . . . . Insertion of new ch 10, pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 3 Transitional provisions for Revenue and Other Legislation Amendment Act 2011 872 Definitions for pt 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . 873 Dealing with iconic places development applications. 874 Decisions of panels . . . . . . . . . . . . . . . . . . . . . . . . . . 875 Provision about appeals . . . . . . . . . . . . . . . . . . . . . . . 876 Dissolution of panels . . . . . . . . . . . . . . . . . . . . . . . . . 877 Responsible entity for development approvals . . . . . . 878 Panel’s report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of TaxationAdministrationAct2001 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new pt 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 16 Savings provision for repealed Tobacco Products (Licensing) Act 1988 169 Continuation of Tobacco Products Act, s 43. . . . . . . . Amendment of Water Act 2000 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 20 (Authorised taking of water without water entitlement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 25 (Limiting water taken under water licence, permit or allocation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 1136F (Submitting system leakage management plans for approval) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 1158 (New and adjusted local governments must give regulator service provider documents). . . . . . . . . . . . . Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of WaterSupply(SafetyandReliability)Act2008 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 133 (Water service provider to have outdoor water use conservation plan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 141 (Service provider to report annually) . . . . . Amendment of s 142 (Contents of annual report) . . . . . . . . . . . . Amendment of s 602 (Approved system leakage management plans) ......................................... 86 86 86 87 88 89 89 90 90 90 92 92 93 93 93 95 96 96 96 97 97 98 98 98 Page 8 2011 Act No. 8

Part 16 121 Part 17 122 Schedule Revenue and Other Legislation Amendment Act 2011 Contents Repeal of Acts Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Minor and consequential amendments Acts amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Acts amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DutiesAct2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . JudicialReviewAct1991 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RighttoInformationAct2009. . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 99 100 100 103 104 2011 Act No. 8 Page 9

Queensland Revenue and Other Legislation Amendment Act 2011 Act No. 8 of 2011 An Act to amend the Aboriginal Land Act 1991, City of Brisbane Act 2010, Duties Act 2001, First Home Owner Grant Act 2000, Judicial Review Act1991, Land Tax Act 2010, Local Government Act 2009, Payroll Tax Act 1971, Queensland Competition Authority Act 1997, Right to Information Act 2009, Royal National Agricultural and Industrial Association of Queensland Act1971, South East Queensland Water (Restructuring) Act 2007, SustainablePlanning Act 2009, Taxation Administration Act 2001, Water Act 2000 and Water Supply (Safety and Reliability) Act 2008 for particular purposes, and to repeal the Advance Bank Integration Act 1997, Bank Integration (Bank ofQueensland) Act 1993, Bank Merger (BankSA and Advance Bank) Act 1996, Bank of New Zealand (Transfer of Undertaking) Act 1997, Challenge Bank(Transfer of Undertaking) Act 1996, Debits Tax Repeal Act 2005, IconicQueensland Places Act 2008, New Tax System Price Exploitation Code(Queensland) Act 1999, State Bank of South Australia (Transfer ofUndertaking) Act 1994 and Tobacco Products (Licensing) Act 1988 [Assented to 8 April 2011]

Revenue and Other Legislation Amendment Act 2011 Part 1 Preliminary [s 1] The Parliament of Queensland enacts— Part 1 Preliminary 1 Short title This Act may be cited as the Revenue and Other Legislation Amendment Act 2011 . 2 Commencement (1) Part 8 commences on 1 July 2011. (2) The following provisions commence on a day to be fixed by proclamation— (a) sections 11 to 14; (b) sections 61 to 76; (c) part 12; (d) section 121 to the extent it repeals the IconicQueensland Places Act 2008 . Part 2 Amendment of Aboriginal Land Act 1991 3 Act amended This part amends the Aboriginal Land Act 1991 . 4 Amendment of s 12 (Lands that are transferable lands) Section 12(1)(f), ‘83K or 83L’— Page 12 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 2 Amendment of Aboriginal Land Act 1991 [s 5] omit, insert— ‘83K, 83L or 83LA’. 5 Insertion of new s 83LA Part 5C— insert— ‘83LA Claimable land recommended for grant taken to be transferable land ‘(1) This section applies to the following land for which the Land Tribunal has, under section 60, made a recommendation to the Minister— (a) land shown as national park 4 on plan NPW42; (b) land shown as national park 8 on plan NPW118; (c) land shown as national park 10 on plan NPW452, including the area shown and described on the plan as closed road; (d) land shown as national park 16 on plan NPW359; (e) lot 44 on plan NPW472; (f) land declared to be national park by proclamation published in the gazette on 2 December 1939 at pages 1845 and 1846 and described as the Flinders Group of islands, comprising Flinders Island—exclusive of Special Lease No. 8544—and Stanley, Blackwood, Maclear, and Denham Islands; (g) lots 1 and 2 on CP887589, lots 1 and 2 on CP887590, lot 3 on CP887717, lot 4 on CP887719, lot 5 on CP887718 and lot 285 on plan C157365. ‘(2) On the commencement of this section— (a) the land is transferable land for the purposes of this Act; and (b) the land stops being claimable land; and 2011 Act No. 8 Page 13

Revenue and Other Legislation Amendment Act 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 6] (c) any proceeding before the Land Tribunal in relation to a claim for the land ends; and (d) part 4, and part 5, division 1, stop applying to the claim for the land. ‘(3) Subsection (2) applies despite any other provision of this Act.’. Part 3 Amendment of City of Brisbane Act 2010 6 Act amended This part amends the City of Brisbane Act 2010 . 7 Amendment of s 21 (Assessment) (1) Section 21(3) and (4)— omit, insert— ‘(3) The change commission may conduct its assessment in any way that it considers appropriate, including, for example, by— (a) asking for submissions from any local government that would be affected by the proposed boundary change; or (b) holding a public hearing (in the way set out in chapter 7, part 1) to ask the public for its views about the proposed boundary change. ‘(4) However, the Minister may direct the change commission in writing to conduct its assessment of the proposed boundary change in a particular way. ‘(4A) Despite subsection (3), the change commission must comply with the Minister’s direction.’. Page 14 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 8] (2) Section 21(4A) to (7)— renumber as section 21(5) to (8). 8 Amendment of s 181 (Notifying councillor of the hearing of a complaint) Section 181(1), ‘of misconduct’— omit. 9 Amendment of s 182 (Hearing and deciding complaints) (1) Section 182(1)— omit, insert— ‘(1) This section is about— (a) the hearing of a complaint of inappropriate conduct, or misconduct, by the BCC councillor conduct review panel; or (b) the hearing of a complaint of misconduct by the tribunal.’. (2) Section 182(2), ‘of misconduct by’— omit, insert— ‘about’. 10 Replacement of s 183 (Taking disciplinary action) Section 183— omit, insert— ‘183 Taking disciplinary action—BCC councillor conduct review panel ‘(1) This section applies if— (a) the BCC councillor conduct review panel decides, after hearing a complaint of inappropriate conduct, that a councillor engaged in inappropriate conduct; or 2011 Act No. 8 Page 15

Revenue and Other Legislation Amendment Act 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 10] (b) the BCC councillor conduct review panel decides, after hearing a complaint of misconduct, that a councillor engaged in misconduct. ‘(2) The BCC councillor conduct review panel may make any 1 or more of the following orders or recommendations that it considers appropriate in view of the circumstances relating to the inappropriate conduct or misconduct— (a) an order that the councillor be counselled about the inappropriate conduct or misconduct, and how not to repeat the inappropriate conduct or misconduct; (b) an order that the councillor make an admission of error or an apology; (c) an order that the councillor participate in mediation with another person; (d) a recommendation to the department’s chief executive to monitor the councillor or the council for compliance with the local government related laws. ‘(3) However, if, after hearing a complaint of misconduct, the BCC councillor conduct review panel considers that more serious disciplinary action should be taken, the panel must report the matter to the tribunal for the tribunal to take disciplinary action. ‘(4) When deciding what disciplinary action is appropriate in view of the circumstances relating to the inappropriate conduct or misconduct, the BCC councillor conduct review panel may consider— (a) any inappropriate conduct or misconduct of the councillor in the past; and (b) any allegation made in the hearing that was admitted, or was not challenged. ‘(5) However, the BCC councillor conduct review panel may consider an allegation that was not admitted, or was challenged, only if it is satisfied that the allegation is true. Page 16 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 10] ‘(6) The degree to which the BCC councillor conduct review panel must be satisfied depends on the consequences, that are adverse to the councillor, of finding the allegation to be true. ‘183A Taking disciplinary action—tribunal ‘(1) This section applies if— (a) after hearing a complaint of misconduct, the tribunal decides that a councillor engaged in misconduct; or (b) the BCC councillor conduct review panel has, after hearing a complaint of misconduct, reported the matter to the tribunal under section 183(3) for the tribunal to take disciplinary action. ‘(2) The tribunal may make any order or recommendation that it considers appropriate in view of the circumstances relating to the misconduct. ‘(3) For example, the tribunal may make any 1 or more of the following orders or recommendations— (a) an order that the councillor be counselled about the misconduct, and how not to repeat the misconduct; (b) an order that the councillor make an admission of error or an apology; (c) an order that the councillor participate in mediation with another person; (d) a recommendation to the department’s chief executive to monitor the councillor or the council for compliance with the local government related laws; (e) an order that the councillor reimburse the council; (f) a recommendation to the Minister that the councillor be suspended for a specified period, either wholly or from performing particular functions; Examples of particular functions — • attending council meetings or offices • representing the council at public functions 2011 Act No. 8 Page 17

Revenue and Other Legislation Amendment Act 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 11] (g) a recommendation to the Crime and Misconduct Commission or the Commissioner of Police that the councillor’s conduct be further investigated. ‘(4) A recommendation mentioned in subsection (3)(f) may include a recommendation about the details of the suspension. Example of a recommendation about the details of a suspension — that the suspension be with or without pay ‘(5) When deciding what disciplinary action is appropriate in view of the circumstances relating to the misconduct, the tribunal may consider— (a) any inappropriate conduct or misconduct of the councillor in the past; and (b) any allegation made in the hearing that was admitted, or was not challenged. ‘(6) However, the tribunal may consider an allegation that was not admitted, or was challenged, only if the tribunal is satisfied that the allegation is true. ‘(7) The degree to which the tribunal must be satisfied depends on the consequences, that are adverse to the councillor, of finding the allegation to be true.’. 11 Amendment of s 211 (Superannuation scheme for council employees and associated persons) (1) Section 211(1)— omit. (2) Section 211(2) to (5)— renumber as section 211(1) to (4). (3) Section 211— insert— ‘(5) Despite section 5(2), the Local Government Act applies to the following to the extent of their participation in the LG super scheme— Page 18 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 3 Amendment of City of Brisbane Act 2010 [s 12] (a) the Brisbane City Council; (b) an employee of Brisbane City Council; (c) an associated person. ‘(6) The LG super scheme is the Local Government Superannuation Scheme continued in existence under the Local Government Act, section 217(1).’. 12 Amendment of s 212 (Super schemes to be audited by auditor-general) Section 212(1)— omit, insert— ‘(1) This section applies to a superannuation scheme established or amended by the council under section 210(1)(a) or 211(1)(a).’. 13 Insertion of new ch 8, pt 4 Chapter 8— insert— ‘Part 4 Transitional provision for Revenue and Other Legislation Amendment Act 2011 ‘266 Continued superannuation scheme for council employees ‘(1) This section applies to the superannuation scheme for council employees continued in existence under section 211 of this Act as in force before the commencement of this section. ‘(2) On the commencement of this section— (a) the superannuation scheme ceases to continue in existence under this Act; and 2011 Act No. 8 Page 19

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 14] (b) the trust deed for the superannuation scheme ceases to continue in force as a trust deed under this Act. ‘(3) If an audit of the superannuation scheme is required under the Commonwealth Super Act because of subsection (2), the audit must be carried out by the auditor-general.’. 14 Amendment of schedule (Dictionary) Schedule, definitions super board and trust deed — omit. Part 4 Amendment of Duties Act 2001 15 Act amended This part amends the Duties Act 2001 . Note — See also the amendments in the schedule. 16 Amendment of s 30 (Aggregation of dutiable transactions) Section 30(7)— omit, insert— ‘(7) This section does not apply to a dutiable transaction to the extent that it relates to an exchange of dutiable property.’. 17 Amendment of s 31 (Partitions) (1) Section 31(1)— omit, insert— ‘(1) This section applies to a dutiable transaction under which the following happens (the partition )— Page 20 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 18] (a) dutiable property held by persons jointly as joint tenants or tenants in common (each a co-owner ) is transferred, or agreed to be transferred, to 1 or more of the co-owners; (b) the dutiable property transferred, or agreed to be transferred, includes the interest held by the transferee in the property immediately before the transaction.’. (2) Section 31(2), from ‘each’ to ‘partition’— omit, insert— ‘the dutiable transaction’. (3) Section 31(3) and (4)— omit. (4) Section 31(5)— renumber as section 31(3). 18 Amendment of s 85 (Purpose of pt 9) Section 85, after the note— insert— ‘(c) the vesting, under section 9(1)(d), of a home or first home or of vacant land on which a first home is to be constructed.’. 19 Amendment of s 86D (What is a vacant land concession beneficiary ) (1) Section 86D(1)(a)(ii), ‘; and’— omit, insert— ‘; or’. (2) Section 86D(1)(a)— insert— 2011 Act No. 8 Page 21

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 20] ‘(iii) a vested person for the land under a dutiable transaction that was the vesting, mentioned in section 85(c), of the land; and’. 20 Amendment of s 89 (What is a person’s transfer date for residential land or vacant land) Section 89— insert— ‘(c) the vesting, mentioned in section 85(c), of the land.’. 21 Amendment of s 90 (What is the dutiable value of residential land or vacant land) (1) Section 90(1)— insert— ‘(c) a vesting, mentioned in section 85(c), of the land.’. (2) Section 90(2)(a), after ‘(1)(a)’— insert— ‘or (c)’. 22 Amendment of s 91 (Concession—home) (1) Section 91(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of residential land; and’. (2) Section 91(1)(b)(ii)— omit, insert— ‘(ii) the transferees, lessees or vested persons are trustees of a trust, other than a discretionary or unit trust, the beneficiaries are individuals all of whom are under a legal disability and the residence would be the home of all the beneficiaries if they were the Page 22 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 23] transferees or lessees of, or vested persons for, the land.’. 23 Amendment of s 92 (Concession—first home) (1) Section 92(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of residential land or vacant land; and’. (2) Section 92(1)(b)(ii)— omit, insert— ‘(ii) the transferees, lessees or vested persons are trustees of a trust, other than a discretionary or unit trust, the beneficiaries are individuals all of whom are under a legal disability and the residence would be the first home of all the beneficiaries if they were the transferees or lessees of, or vested persons for, the land and other residential land or vacant land previously the subject of a trust of which they were beneficiaries; and’. 24 Amendment of s 93 (Concession—mixed and multiple claims for individuals—residential land) (1) Section 93(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of residential land; and’. (2) Section 93(1)(c) and (d)— omit, insert— ‘(c) the residence is— (i) the home or first home of all the transferees, all the lessees or all the vested persons (each relevant persons ); or 2011 Act No. 8 Page 23

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 25] (ii) the home or first home of 1 or more of the transferees, 1 or more of the lessees or 1 or more of the vested persons (each also relevant persons ) but not all the transferees, all the lessees or all the vested persons; and (d) the relevant persons are individuals.’. (3) Section 93(2)(b) and (c)— omit, insert— ‘(b) 1 or more of the residences is, for 1 or more of the transferees, 1 or more of the lessees or 1 or more of the vested persons (each also relevant persons ), a home or first home; and (c) the relevant persons are individuals.’. 25 Amendment of s 93A (Concession—mixed and multiple claims for individuals—vacant land) (1) Section 93A(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of vacant land; and’. (2) Section 93A(1)(b) to (d)— omit, insert— ‘(b) there is more than 1 transferee or lessee of, or vested person for, the vacant land to which the transaction relates; and (c) the residence, when constructed, will be the first home of 1 or more of the transferees, 1 or more of the lessees or 1 or more of the vested persons (each relevant persons ) but not all the transferees, all the lessees or all the vested persons; and (d) the relevant persons are individuals.’. Page 24 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 26] 26 Amendment of s 94 (Concession—mixed and multiple claims for trustees—residential land) Section 94(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of residential land; and’. 27 Amendment of s 94A (Concession—mixed and multiple claims for trustees—vacant land) Section 94A(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of vacant land; and’. 28 Amendment of s 95A (Occupation date—particular arrangements for retirement village) (1) Section 95A(1)(a), ‘transfer, or an agreement for the transfer’— omit, insert— ‘transfer, agreement for the transfer, or vesting mentioned in section 85(c)’. (2) Section 95A(1)(b) and (2), after ‘transferee’— insert— ‘, or the vested person for the land,’. 29 Amendment of s 115 (Exemption—cancelled agreements) (1) Section 115(2)(b), ‘cancelled agreement receives,’— omit, insert— ‘cancelled agreement or a related person of the transferee receives,’. (2) Section 115(2)(b)(i), ‘being released’— 2011 Act No. 8 Page 25

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 30] omit, insert— ‘the release of the transferee’. 30 Amendment of s 117 (Exemption—change of trustee) Section 117(1)(b), after ‘acquisitions’— insert— ‘or trust surrenders’. 31 Replacement of s 118 (Exemption—trust acquisition or surrender in family trust) Section 118— omit, insert— ‘118 Exemption—trust acquisition or surrender in family trust ‘(1) Transfer duty is not imposed on a dutiable transaction that is a trust acquisition or trust surrender of a trust interest if— (a) the trust is established and maintained as a discretionary trust primarily for the benefit of the members of a particular family or a family company; and (b) the person acquiring or surrendering the trust interest is a member of the family who, or is a family company that, does not benefit in the capacity of trustee. ‘(2) Also, transfer duty is not imposed on a dutiable transaction that is a trust acquisition or trust surrender if— (a) the trust is established and maintained primarily for the benefit of the members of a particular family or a family company; and (b) the trust acquisition or trust surrender is a result of— (i) a member of the family becoming or ceasing to be a member of a class of beneficiaries of the trust because of the birth or death of the member; or Page 26 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 31] (ii) the person acquiring or surrendering the trust interest becoming or ceasing to be a member of a class of beneficiaries of the trust consisting of the children, stepchildren or grandchildren of a named member or members of the family. ‘(3) For subsection (1)(a) or (2)(a), a discretionary trust is established and maintained primarily for the benefit of the members of a particular family or a family company if— (a) the primary beneficiaries of the trust consist only of members of the family or the family company; and (b) the takers in default of an appointment for capital by the trustee of the trust consist only of members of the family or the family company. ‘(4) However, subsection (3)(b) is taken to be satisfied if the last taker in default of an appointment for capital by the trustee of the trust is— (a) a person decided under the Succession Act 1981 ; or (b) a charitable institution. ‘(5) For subsection (2)(a), a trust other than a discretionary trust is established and maintained primarily for the benefit of the members of a particular family or a family company if at least 90% of the trust interests in the trust are held by members of the family or the family company. ‘(6) For applying this section, a person (the first person ) is a member of the particular family of another person (the other person ) if— (a) the first person is the spouse of the other person; or (b) the first person, or the first person’s spouse, is any of the following in relation to the other person, or the other person’s spouse— (i) child, stepchild or adopted child; (ii) grandchild or great grandchild; (iii) brother, sister, aunt, uncle or cousin; 2011 Act No. 8 Page 27

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 32] (iv) parent, step-parent, adoptive parent, grandparent or great grandparent. ‘(7) In this section— family company , for a trust, means a corporation in which all its directors and shareholders are members of the particular family for which the trust is established and maintained. spouse includes former spouse.’. 32 Insertion of new s 126A After section 126— insert— ‘126A Exemption—special disability trusts ‘(1) Transfer duty is not imposed on a dutiable transaction that is— (a) the transfer, or agreement for the transfer, of an eligible home to the trustee of a special disability trust; or (b) the creation of a special disability trust holding dutiable property, to the extent the dutiable property is an eligible home; or (c) a trust acquisition in a special disability trust, to the extent the trust interest acquired relates to an eligible home. ‘(2) In this section— eligible home , in relation to a special disability trust, means residential land that is being, or will be, used as the principal place of residence by the beneficiary of the trust. special disability trust means a special disability trust under— (a) the Social Security Act 1991 (Cwlth), section 1209L; or (b) the Veterans’ Entitlements Act 1986 (Cwlth), section 52ZZZW.’. Page 28 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 33] 33 Insertion of new s 151A After section 151— insert— ‘151A Exemption—indigenous land use agreements ‘(1) Transfer duty is not imposed on the following dutiable transactions, if the dutiable transaction satisfies the requirements stated in subsection (2)— (a) a transfer, or agreement for the transfer, of land; (b) the acquisition of a new right that is land in Queensland. ‘(2) For subsection (1), the requirements are— (a) the dutiable transaction is expressly provided for in an indigenous land use agreement; and (b) the sole purpose of the dutiable transaction is to give effect to the indigenous land use agreement; and (c) the transfer or agreement for the transfer of land, or the acquisition of the right, is in exchange for the surrender of native title rights and interests under the Native Title Act 1993 (Cwlth) for an area of land to which the indigenous land use agreement relates; and (d) the commissioner is satisfied the land will be used by the transferee or acquirer for an eligible use on or before the day that is 6 months after the transferee or acquirer is entitled to possession of the land, or the later day fixed by the commissioner by notice given to the transferee or acquirer (the start date ); and (e) the commissioner is satisfied the land will be used for the eligible use for at least 12 months from the start date (the duration period ). ‘(3) Subsection (4) applies if, after an assessment is made on the basis of an exemption under subsection (1), the commissioner is satisfied the land the subject of the dutiable transaction— (a) has not been used for an eligible use by the start date; but 2011 Act No. 8 Page 29

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 34] (b) will be used— (i) for an eligible use by a later date (the new start date ) fixed by the commissioner by notice given to the transferee or acquirer; and (ii) for the eligible use for at least 12 months from the new start date (the new duration period ). ‘(4) The commissioner must not make a reassessment merely because the land has not been used for an eligible use by the start date if the land starts to be used for the eligible use by the new start date. ‘(5) In this section— indigenous land use agreement means an indigenous land use agreement registered on the register of indigenous land use agreements under the Native Title Act 1993 (Cwlth), part 8.’. 34 Amendment of s 153 (Reassessment—disposal after occupation date for residence) Section 153(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of residential land or vacant land; and’. 35 Amendment of s 154 (Reassessment—noncompliance with occupancy requirements) (1) Section 154(1)(a)— insert— ‘(iii) the vesting, mentioned in section 85(c), of residential land or vacant land; and’. (2) Section 154(2)(b)(i), after ‘land’— insert— ‘, or the owner of the land immediately before the vesting’. Page 30 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 36] (3) Section 154(2)(b)(ii), ‘by the transferor of the land’— omit. (4) Section 154(2A), ‘transferee or lessee does not dispose’— omit, insert— ‘transferee, lessee or vested person for land does not dispose’. (5) Section 154(2B), after ‘transferee’— insert— ‘or vested person for land’. 36 Amendment of s 155 (When transferees and lessees must give notice for reassessment) Section 155(1)— insert— ‘(c) the vesting, mentioned in section 85(c), of residential land or vacant land.’. 37 Replacement of ch 2, pt 14, div 3, hdg (Other reassessment) Chapter 2, part 14, division 3, heading— omit, insert— ‘Division 3 Reassessments for cancelled transfers of dutiable property’. 38 Amendment of s 156A (Reassessment of duty for cancelled transfer of dutiable property) Section 156A(1)(a)— omit, insert— ‘(a) transfer duty has been assessed on a transfer of dutiable property effected or evidenced by an instrument; and’. 2011 Act No. 8 Page 31

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 39] 39 Insertion of new ch 2, pt 14, div 4 Chapter 2, part 14, after division 3— insert— ‘Division 4 Reassessments for exemptions for indigenous land use agreements ‘156B Reassessment on application ‘(1) This section applies if— (a) under an assessment, duty is imposed on a dutiable transaction because the commissioner is not satisfied of a matter under section 151A(2)(d) or (e) for land; and (b) on application by the transferee or acquirer concerned, the commissioner is satisfied, under section 151A(2)(d) and (e), that the land has been used for an eligible use from the start date and for the duration period for the land (the relevant requirements ). ‘(2) The commissioner must make a reassessment of duty for the transaction on the basis of compliance with section 151A(2)(d) and (e). ‘(3) Subsection (2) applies to the reassessment despite the Administration Act, section 21. ‘(4) However, if the application is made by the transferee or acquirer after the limitation period for reassessments under the Administration Act has expired, the application must be made within 6 months after the relevant requirements are satisfied. Note — See the Administration Act, part 3 (Assessments of tax), division 3 (Reassessments). ‘156C Reassessment—noncompliance with particular requirements ‘(1) This section applies if— Page 32 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 39] (a) duty is assessed on a dutiable transaction on the basis of an exemption under section 151A; and (b) after the assessment, the land transferred or acquired— (i) is not used for an eligible use before the start date, or new start date, for the land under section 151A(2)(d) or (3)(b)(i); or (ii) is not used for an eligible use for the duration period, or new duration period, for the land under section 151(2)(e) or (3)(b)(ii). ‘(2) Within 28 days after the event mentioned in subsection (1)(b) happens, the transferee or acquirer must— (a) give notice of the event in the approved form to the commissioner; and (b) ensure the instruments required for the assessment of duty are lodged for a reassessment of duty on the dutiable transaction. Note — Failure to give the notice is an offence under the Administration Act, section 120. ‘(3) The commissioner must make a reassessment of duty on the transaction as if the exemption had never applied. Note — Unpaid tax interest and penalty tax may be payable under the Administration Act, part 5. ‘(4) The reassessment must be made within the later of the following— (a) the limitation period for the reassessment under the Administration Act; (b) 12 months after the event mentioned in subsection (1)(b) happens. ‘(5) Subsection (4)(b) applies despite the Administration Act, section 22.’. 2011 Act No. 8 Page 33

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 40] 40 Replacement of s 225 (Exemption—relevant acquisition in family trust) Section 225— omit, insert— ‘225 Exemption—relevant acquisition in family trust ‘(1) Corporate trustee duty is not imposed on a relevant acquisition if— (a) the trust of which the corporate trustee is trustee is established and maintained primarily for the benefit of the members of a particular family or a family company; and (b) the acquirer under the relevant acquisition is a member of the family who, or is a family company that, does not hold the shares acquired as trustee. ‘(2) A trust is established and maintained primarily for the benefit of the members of a particular family or a family company if— (a) the primary beneficiaries of the trust consist only of members of the family or the family company; and (b) the takers in default of an appointment for capital by the trustee of the trust consist only of members of the family or the family company. ‘(3) However, subsection (2)(b) is taken to be satisfied if the last taker in default of an appointment for capital by the trustee of the trust is— (a) a person decided under the Succession Act 1981 ; or (b) a charitable institution. ‘(4) For applying this section, a person (the first person ) is a member of the particular family of another person (the other person ) if— (a) the first person is the spouse of the other person; or Page 34 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 41] (b) the first person, or the first person’s spouse, is any of the following in relation to the other person, or the other person’s spouse— (i) child, stepchild or adopted child; (ii) grandchild or great grandchild; (iii) brother, sister, aunt, uncle or cousin; (iv) parent, step-parent, adoptive parent, grandparent or great grandparent. ‘(5) In this section— family company , for a trust, means a corporation in which all its directors and shareholders are members of the particular family for which the trust is established and maintained. spouse includes former spouse.’. 41 Amendment of s 378 (What is the dutiable value of a vehicle) Section 378— insert— ‘(3) However, if a vehicle is modified for a person with a disability, the dutiable value of the vehicle is— (a) for a vehicle mentioned in subsection (1)—the amount worked out under subsection (1) reduced by the value of the modifications; or (b) for a vehicle mentioned in subsection (2)—the market value of the vehicle without having regard to the value of the modifications.’. 42 Insertion of new s 379B After section 379A— insert— 2011 Act No. 8 Page 35

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 43] ‘379B When is a vehicle modified for a person with a disability ‘A vehicle is modified for a person with a disability if— (a) an application to register or transfer the vehicle is made by a person with a disability, or a relative or carer of a person with a disability; and (b) the vehicle will be used by, or to transport, the person with a disability; and (c) modifications have been made to the vehicle to enable the person with a disability to— (i) drive the vehicle; or (ii) be transported in the vehicle.’. 43 Amendment of s 398 (What is a corporate reconstruction ) Section 398(1)(c), ‘ceases’— omit, insert— ‘will or may cease, at any time,’. 44 Amendment of s 407 (Group property for intra-group transfer of property) (1) Section 407(1), ‘Subject to subsections (3) and (4), for’— omit, insert— ‘For’. (2) Section 407(3)— omit, insert— ‘(3) However, for subsection (1)(a) or (b), property that is a lot on a plan of subdivision registered after the transferor and the transferee became group companies is only group property to the extent that the property comprising the lot was group property under subsection (1)(a) or (b) immediately before registration of the plan of subdivision.’. Page 36 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 45] 45 Amendment of s 488 (Commissioner may require payment of penalty) (1) Section 488(1)— insert— ‘(ba) a self assessor who is a tax agent to which the Administration Act, section 35 applies contravenes paragraph (b) of that section; or (bb) a self assessor contravenes section 455(1)(c) or 455A(1)(b) in relation to the stamping of an instrument; or (bc) a self assessor contravenes section 480 in relation to the endorsement of an instrument; or (bd) a person contravenes section 481 in relation to making a notation or endorsement on an instrument without authority; or’. 46 Amendment of s 499 (Reassessments of duty in particular circumstances) Section 499(1)(a)— omit, insert— ‘(a) transfer duty has been assessed on an instrument, or transaction effected or evidenced by an instrument; and’. 47 Insertion of new ch 17, pt 14 After chapter 17, part 13— insert— 2011 Act No. 8 Page 37

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 48] ‘Part 14 Transitional provision for Revenue and Other Legislation Amendment Act 2011 ‘621 Dutiable value of vehicles modified for a person with a disability ‘The following provisions as in force on the commencement of this section are taken to have had effect on and from 4 March 2009— (a) sections 378(3) and 379B; (b) schedule 6, definition modified for a person with a disability .’. 48 Amendment of sch 6 (Dictionary) (1) Schedule 6, definitions duration period , new duration period , new start date and start date— omit. (2) Schedule 6— insert— ‘ duration period — (a) for chapter 2, parts 13 and 14—see section 151A(2)(e); and (b) for chapter 10, part 2—see section 416(1)(b) and (2)(b). eligible use , for land— (a) means the use of the land solely, or almost solely, for residential or traditional purposes; but (b) does not include a use for a commercial purpose, including, for example, selling or leasing the land. modified for a person with a disability see section 379B. Page 38 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 4 Amendment of Duties Act 2001 [s 48] new duration period — (a) for chapter 2, parts 13 and 14—see section 151A(3)(b)(ii); and (b) for chapter 10, part 2—see section 417(1)(b). new start date — (a) for chapter 2, parts 13 and 14—see section 151A(3)(b)(i); and (b) for chapter 10, part 2—see section 417(1)(b). primary beneficiary , of a trust, means a person who under the instrument creating the trust is the first taker in default of an appointment for capital by the trustee of the trust. start date — (a) for chapter 2, parts 13 and 14—see section 151A(2)(d); and (b) for chapter 10, part 2—see section 416(1)(a) and (2)(a). traditional purposes means the traditional purposes of Aboriginal people or Torres Strait Islanders under Aboriginal tradition or Island custom, including, for example— (a) camping, fishing, gathering or hunting; and (b) performing rites or other ceremonies; and (c) visiting sites of significance. vested person , for property, means a person in whom the property is vested.’. (3) Schedule 6, definition registered managed investment scheme , from ‘scheme registered’— omit, insert— ‘scheme within the meaning of the Corporations Act, section 9, if the scheme is registered under section 601EB of that Act.’. (4) Schedule 6, definition special vehicle , paragraph (a), ‘ 1999 , section 10A(2)’— 2011 Act No. 8 Page 39

Revenue and Other Legislation Amendment Act 2011 Part 5 Amendment of First Home Owner Grant Act 2000 [s 49] omit, insert— ‘ 2010 , section 12(2)’. (5) Schedule 6, definition special vehicle , paragraph (b), ‘ 1999 , schedule 4’— omit, insert— ‘ 2010 , schedule 8’. Part 5 Amendment of First Home Owner Grant Act 2000 49 Act amended This part amends the First Home Owner Grant Act 2000 . 50 Replacement of s 55 (When proceedings must start) Section 55— omit, insert— ‘55 When proceedings must start ‘A proceeding for an offence against this Act must start within 5 years after the commission of the offence.’. 51 Insertion of new pt 10 After part 9— insert— Page 40 2011 Act No. 8

‘Part 10 Revenue and Other Legislation Amendment Act 2011 Part 6 Amendment of Land Tax Act 2010 [s 52] Transitional provision for Revenue and Other Legislation Amendment Act 2011 ‘78 Continuing operation of pre-amended s 55 ‘(1) This section applies to an offence against this Act, if the act or omission constituting the offence happened before the commencement of this section. ‘(2) Without limiting the Acts Interpretation Act 1954 , section 20, section 55 as in force before the commencement of this section continues to apply in relation to the offence.’. Part 6 Amendment of Land Tax Act 2010 52 Act amended This part amends the Land Tax Act 2010 . 53 Amendment of s 47 (Exemption for land owned by or for charitable institution) Section 47(2)(b)(i), after ‘land’— insert— ‘, or a longer period ending on a date fixed by the commissioner by notice given to the charitable institution’. 54 Amendment of s 75 (Reassessment made after taxpayer elects to pay by instalments) (1) Section 75— insert— 2011 Act No. 8 Page 41

Revenue and Other Legislation Amendment Act 2011 Part 6 Amendment of Land Tax Act 2010 [s 55] ‘(1A) If the reassessment decreases the taxpayer’s liability for land tax so that the remaining land tax payable is less than the amount of the next instalment, the amount of the next instalment is adjusted in accordance with the taxpayer’s varied liability for land tax.’. (2) Section 75(2), after ‘instalment date’— insert— ‘, and subsection (1A) does not apply’. 55 Insertion of new pt 10, div 5 After part 10, division 4— insert— ‘Division 5 Transitional provision for Revenue and Other Legislation Amendment Act 2011 ‘98A Application of ss 47 and 75 Sections 47 and 75 as in force on the commencement of this section are taken to have had effect on and from 2 September 2010.’. 56 Omission of pt 11 (Amendments of legislation) Part 11— omit. Page 42 2011 Act No. 8

Part 7 Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 57] Amendment of Local Government Act 2009 57 Act amended This part amends the Local Government Act 2009. 58 Amendment of s 19 (Assessment) (1) Section 19(3) and (4)— omit, insert— ‘(3) The change commission may conduct its assessment in any way that it considers appropriate, including, for example, by— (a) asking for submissions from any local government that would be affected by the proposed local government change; or (b) holding a public hearing (in the way set out in chapter 7, part 1) to ask the public for its views about the proposed local government change. ‘(4) However, the Minister may direct the change commission in writing to conduct its assessment of the proposed local government change in a particular way. ‘(4A) Despite subsection (3), the change commission must comply with the Minister’s direction.’. (2) Section 19(4A) to (7)— renumber as section 19(5) to (8). 59 Amendment of s 25 (Annual report of change commission) (1) Section 25— insert— 2011 Act No. 8 Page 43

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 60] ‘(1A) The report must include details of the following directions given to the change commission by the Minister during the financial year for which the report is prepared — (a) a direction given under section 19(4); (b) a direction given under the City of Brisbane Act 2010 , section 21(4).’. (2) Section 25(1A) to (4)— renumber as section 25(2) to (5). 60 Renumbering of s 38A (Swimming pool safety) Section 38A— renumber as section 38AA. 61 Amendment of s 210 (Board of directors) (1) Section 210(4)(b) and (c)— omit, insert— ‘(b) 1 director appointed on the nomination of Brisbane City Council; and (c) 4 directors appointed on the nomination of members of the LG super scheme; and (d) if the trust deed provides for the appointment of additional independent directors and the independent directors are appointed—the appointed independent directors.’. (2) Section 210(6), ‘(a) and (b)’— omit, insert— ‘(a), (b) or (c)’. 62 Amendment of s 216 (What this part is about) Section 216(2) and (3)— Page 44 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 63] omit, insert— ‘(2) This part has effect despite section 5(2).’. 63 Insertion of new s 216A After section 216— insert— ‘216A Definitions for pt 2 ‘In this part— ‘ accumulation benefit member means a person who is a member of the LG super scheme in a category, other than the defined benefit category, under the trust deed. defined benefit member means a person who is a member of the LG super scheme in a defined benefit category under the trust deed. local government includes the Brisbane City Council. local government entity means an entity, prescribed under a regulation, that— (a) under an Act, exercises a power similar to a power that may be exercised by a local government in performing the local government’s responsibilities; or (b) under an Act, exclusively performs a responsibility in relation to the system of local government; or (c) exclusively exercises, for a local government, a power that may be exercised by the local government in performing the local government’s responsibilities; or (d) helps a local government in the performance of the local government’s responsibilities.’. 64 Amendment of s 217 (LG super scheme) Section 217(3)(a), after ‘local government’— 2011 Act No. 8 Page 45

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 65] insert— ‘or local government entity’ 65 Amendment of s 218 (Members of LG super scheme) (1) Section 218(1)— omit, insert— ‘(1) The following persons are automatically members of the LG super scheme ( automatic members )— (a) an employee of a local government (other than the Brisbane City Council) while their employment continues; (b) an employee of the super board while their employment continues.’. (2) Section 218(2)(a)— omit, insert — ‘(a) a councillor of a local government (other than the Brisbane City Council); (aa) an employee of the Brisbane City Council;’. (3) Section 218(2)(e), after ‘local government’— insert — ‘or local government entity’. (4) Section 218(2)(h), after ‘person’— insert — ‘(including a person who is an employee of an entity that is an ‘Associated Employer’ under the trust deed)’. (5) Section 218(2)(i)(i), ‘(f) or (h)’— omit, insert — ‘(g) or (i)’. (6) Section 218(2)(l), ‘(g)’— Page 46 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 66] omit, insert — ‘(h)’. (7) Section 218(2)(aa) to (l)— renumber as section 218(2)(b) to (m). (8) Section 218(3), ‘(2)(f)’— omit, insert — ‘(2)(g)’. 66 Amendment of s 219 (Compulsory super contributions) (1) Section 219(1)— omit, insert— ‘(1) If the Commonwealth Super Act requires either of the following to make superannuation contributions for a permanent employee, the superannuation contributions must be paid into the LG super scheme— (a) a local government (other than the Brisbane City Council); (b) a local government entity.’. (2) Section 219(3), ‘(other than a local government entity)’— omit, insert— ‘(other than the Brisbane City Council)’. (3) Section 219(3), ‘other local governments’— omit, insert— ‘other local governments or local government entities’. (4) Section 219(4), ‘and board’— omit, insert— ‘and the super board’. (5) Section 219(5) to (7), ‘a local government’— 2011 Act No. 8 Page 47

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 67] omit, insert— ‘a local government or local government entity’. 67 Replacement of s 220 (Amount of compulsory contributions) Section 220— omit, insert— ‘220 Amount of yearly contributions—particular employers ‘(1) This section applies to the following (each an employer )— (a) a local government (other than the Brisbane City Council); (b) a local government entity; (c) the Brisbane City Council. ‘(2) However, subsections (3) and (4) do not apply to the Brisbane City Council. ‘(3) The yearly contribution that an employer must make, to the LG super scheme, for a permanent employee who is an accumulation benefit member is the amount prescribed under a regulation. ‘(4) The yearly contribution that an employer must make, to the LG super scheme, for a permanent employee who is a defined benefit member is the amount stated, from time to time, in the trust deed. ‘(5) The yearly contribution that the Brisbane City Council must make, to the LG super scheme, as an employer for an employee who is an accumulation benefit member prescribed under a regulation is the amount prescribed under that regulation. ‘(6) The yearly contribution that the Brisbane City Council must make, to the LG super scheme, as an employer for an employee who is a defined benefit member is the amount stated, from time to time, in the trust deed. Page 48 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 67] ‘(7) If an employer is required under an industrial instrument to make superannuation contributions for an employee, the superannuation contribution required under the industrial instrument is not in addition to the yearly contribution the employer is required to make under this section. ‘(8) An employer need not pay an amount as a yearly contribution to the extent that the amount can not be accepted by a regulated superannuation fund under the Commonwealth Super Act. Note — See the Superannuation Industry (Supervision) Regulations 1994 (Cwlth), regulation 7.04. ‘(9) An employer must pay the yearly contribution within the time stated in the trust deed. ‘220A Amount of yearly contributions—permanent employees and prescribed employees ‘(1) This section applies to the following (each an employee )— (a) a permanent employee of a local government (other than the Brisbane City Council); (b) a permanent employee of a local government entity; (c) a prescribed employee of the Brisbane City Council. ‘(2) A prescribed employee of the Brisbane City Council is an employee who is— (a) a member of the LG super scheme; and (b) prescribed under a regulation. ‘(3) An employee must make a yearly contribution to the LG super scheme of the amount prescribed under a regulation. ‘(4) An employee need not make the yearly contribution under this section if a local government or local government entity for the employee makes the contribution, in accordance with the employee’s remuneration agreement, as well as the yearly contribution that it is required to make under this Act. 2011 Act No. 8 Page 49

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 68] ‘(5) The local government or local government entity for an employee may (despite the provisions of any other Act) deduct all or part of the employee’s contributions from— (a) the employee’s salary; or (b) any money that the employee owes to it. ‘(6) If an employee is required under an industrial instrument to make superannuation contributions, the superannuation contribution required under the industrial instrument is not in addition to the yearly contribution the employee is required to make under this section.’. 68 Amendment of s 221 (Extra super contributions) (1) Section 221(1), after ‘a local government’— insert— ‘or local government entity’. (2) Section 221(2),‘member or local government’— omit, insert— ‘member, local government or local government entity’. 69 Amendment of s 222 (Adjusting super contributions when salary changed) (1) Section 222(1)— omit, insert— ‘(1) The super board may, by written notice, require each of the following to give the super board details of the salary of each of its permanent employees as at a stated day during the year after any change to the salary of any of the employees— (a) a local government (other than the Brisbane City Council); (b) a local government entity.’. (2) Section 222(2) and (3), after ‘local government’— Page 50 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 70] insert— ‘or local government entity’. 70 Amendment of s 223 (Super contributions for non-contributory members) (1) Section 223(1)(a) and (b)— omit, insert— ‘(a) a local government is required to pay superannuation contributions for a non-contributory member under— (i) an Act of the State or Commonwealth; or (ii) an industrial instrument; or (b) a local government entity is required to pay superannuation contributions for a non-contributory member under an industrial instrument.’. (2) Section 223(3), after ‘local government’— insert— ‘or local government entity’. 71 Amendment of s 224 (Interest is payable on unpaid super contributions) Section 224(1) and (2), ‘local government’— omit, insert— ‘local government or local government entity’. 72 Amendment of s 225 (Local governments must not establish employee superannuation schemes) Section 225,‘(other than a local government entity)’— omit, insert— ‘(other than the Brisbane City Council)’. 2011 Act No. 8 Page 51

Revenue and Other Legislation Amendment Act 2011 Part 7 Amendment of Local Government Act 2009 [s 73] 73 Amendment of s 226 (Super scheme for councillors) (1) Section 226(1), after ‘local government’— insert— ‘(other than the Brisbane City Council)’. (2) Section 226(1)— insert— ‘ Note — For a similar power of the Brisbane City Council, see the CityofBrisbane Act 2010 , section 210.’. 74 Amendment of ch 8 hdg (Transitionals, savings and repeals) Chapter 8 heading, after ‘repeals’— insert — ‘ for Act No. 17 of 2009 and Act No. 23 of 2010 ’. 75 Insertion of new ch 9 After section 291— insert— ‘Chapter 9 Transitional provision for Revenue and Other Legislation Amendment Act 2011 ‘292 References to City Super etc. in industrial instruments ‘A reference, in an industrial instrument, to City Super or the Brisbane City Council Superannuation Plan may, if the context permits, be taken to be a reference to the LG super scheme.’. Page 52 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 76] 76 Amendment of sch 4 (Dictionary) (1) Schedule 4, definitions LG super scheme , local government and local government entity — omit. (2) Schedule 4— insert— ‘ accumulation benefit member , for chapter 7, part 2, see section 216A. defined benefit member , for chapter 7, part 2, see section 216A. LG super scheme see section 217(1). local government— (a) for chapter 7, part 2—see section 216A; or (b) generally—see section 8(1). local government entity , for chapter 7, part 2, see section 216A.’. Part 8 Amendment of Payroll Tax Act 1971 77 Act amended This part amends the Payroll Tax Act 1971 . 78 Amendment of s 13 (Value of taxable wages) Section 13(6), after ‘option’— insert— ‘to which division 1C applies’. 2011 Act No. 8 Page 53

Revenue and Other Legislation Amendment Act 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 79] 79 Amendment of s 13M (Application of div 1C) Section 13M, ‘paragraph (j)’— omit, insert— ‘paragraphs (j) and (k)’. 80 Replacement of s 13O (When share or option is granted ) Section 13O— omit, insert— ‘13O When share or option is granted ‘(1) A share is granted to a person if— (a) another person transfers the share to the person, other than by issuing the share to the person; or (b) another person allots the share to the person; or (c) the requirements for the grant of a share prescribed under a regulation are satisfied. ‘(2) An option is granted to a person if— (a) another person transfers the right to the share to which the option relates to the person; or (b) another person creates the right to the share to which the option relates in the person; or (c) the requirements for the grant of an option prescribed under a regulation are satisfied. ‘(3) Also, a share or an option is granted to a person if— (a) the person acquires a legal interest in the share or right from another person other than in a way mentioned in subsection (1) or (2); or (b) the person acquires a beneficial interest in the share or option from another person.’. Page 54 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 81] 81 Amendment of s 13P (Grant of share because of exercise of option) Section 13P, ‘paragraph (j)’— omit, insert— ‘paragraphs (j) and (k)’. 82 Amendment of s 13R (Election by grantor of relevant day) (1) Section 13R(2)(a)— omit, insert— ‘(a) for a share—is the first of the following days— (i) the day the share vests in the grantee; (ii) the day that is 7 years after the day the share is granted to the grantee; or’. (2) Section 13R(2)(b)— insert— ‘(iii) the day that is 7 years after the day the option is granted to the grantee.’. 83 Amendment of s 13U (Value of taxable wages) (1) Section 13U(1)(a)— omit, insert— ‘(a) the value, in Australian currency, of the share or option on the relevant day; less’. (2) Section 13U(2) and (3)— omit, insert— ‘(2) For subsection (1)(a), the value of a share or option is— (a) the amount worked out under the regulations made under the Income Tax Assessment Act 1997 (Cwlth), section 83A-315, as applied by subsection (3); or 2011 Act No. 8 Page 55

Revenue and Other Legislation Amendment Act 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 84] Note — See the Income Tax Assessment Regulations 1997 (Cwlth), division 83A. (b) if paragraph (a) does not apply—the market value of the share or option. ‘(3) For working out the value of a share or option under subsection (2)(a), the regulations mentioned in that subsection apply with the following changes— (a) the value of an option is worked out as if it were a right to acquire a beneficial interest in a share; (b) a reference to the acquisition of a beneficial interest in a share or right is taken to be a reference to the grant of a share or option; (c) with any other necessary changes. ‘(4) In working out the market value of a share or option, anything that would prevent or restrict conversion of the share or option to money must be disregarded. ‘(5) An employer must give evidence of the value of a share or option to the commissioner if asked by the commissioner. ‘(6) If the commissioner is not satisfied with the evidence given by the employer under subsection (5), the commissioner may appoint a person to value the share or option. ‘(7) If the value stated by the person appointed under subsection (6) is more than the value stated by the employer, the commissioner may claim all or part of the valuation costs from the employer.’. 84 Amendment of s 69 (Groups of corporations) Section 69(2)— omit. Page 56 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 85] 85 Amendment of s 73 (Smaller groups subsumed into larger groups) Section 73, before note 1— insert— ‘(2) If 2 or more members of a group have together a controlling interest in a business within the meaning of section 71, all the members of the group and the person or persons who carry on the business together constitute a group.’. 86 Insertion of new pt 10 After part 9— insert— ‘Part 10 Transitional provisions for Revenue and Other Legislation Amendment Act 2011 ‘141 Assessment and payment of payroll tax for shares and options ‘(1) This section applies to an act or omission of an employer if— (a) the act or omission relates to the assessment or payment of payroll tax for wages paid or payable by the employer on or after 1 July 2009 but before 1 July 2011; and (b) the act or omission would have been valid if the following provisions as in force on the commencement of this section applied to the act or omission— (a) section 13; (b) part 2, division 1C; (c) schedule, definition share ; (d) schedule, definition wages , other than paragraph 2. ‘(2) The act or omission is taken to have been valid. 2011 Act No. 8 Page 57

Revenue and Other Legislation Amendment Act 2011 Part 8 Amendment of Payroll Tax Act 1971 [s 87] ‘142 Application of pt 2, div 1C for granting of particular shares or options ‘(1) This section applies if— (a) a share or option was granted under section 13O before 1 July 2011; and (b) the relevant day under section 13Q for the grant of the share or option was not before 1 July 2011; and (c) the grant constituted wages under the former Act, schedule, definition wages , paragraph (j), whether or not the grant constitutes wages under the amended Act, schedule, definition wages , paragraph (j) or (k). ‘(2) Sections 13R and 13U, as in force on the commencement of this section, apply for the share or option. ‘(3) In this section— amended Act means this Act as amended by the Revenue and Other Legislation Amendment Act 2011 . former Act means this Act as in force before the commencement of this section.’. 87 Amendment of schedule (Dictionary) (1) Schedule, definition share— omit. (2) Schedule— insert— ‘ share means a share in a company and includes a stapled security.’. (3) Schedule, definition wages , second mention, ‘means any wages, remuneration, salary, commission,’— omit, insert— ‘— 1 means any wages, remuneration, salary, commission,’. Page 58 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 9 Amendment of Queensland Competition Authority Act 1997 [s 88] (4) Schedule, definition wages , second mention, paragraph 1(j), as renumbered and note— omit, insert— ‘(j) a share or option granted by an employer to an employee in relation to services performed or rendered by the employee, if the share or option is— (i) an ESS interest under the Income Tax Assessment Act 1997 (Cwlth), section 83A-10; and (ii) granted to the employee under an employee share scheme within the meaning of that section; and Note — See part 2, division 1C for provisions that apply for interpreting this paragraph. (k) a share or option granted by a company to a director of the company by way of remuneration for the appointment or services of the director. Note — See part 2, division 1C for provisions that apply for interpreting this paragraph.’. (5) Schedule, definition wages , second mention— insert— ‘2 However, wages does not include a benefit that is an exempt benefit under the Fringe Benefits Assessment Act.’. Part 9 Amendment of Queensland Competition Authority Act 1997 88 Act amended This part amends the Queensland Competition Authority Act1997 . 2011 Act No. 8 Page 59

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 101] the local government’s planning scheme mentioned in subparagraph (i) is made; and (b) if either— (i) the planning scheme, as made or amended, would or may have effect in an iconic place and would change or replace a protected planning provision relating to the place; or (ii) the proposed TLPI would or may have effect in an iconic place and would suspend or otherwise affect the operation of a protected planning provision relating to the place. ‘(2) If there is an inconsistency between this division and division 2, this division prevails to the extent of the inconsistency. ‘122C Report about impact on iconic values ‘(1) The local government must prepare a report (the impact report ) about the making or amendment of the planning scheme (the scheme proposal ), or the making of the proposed TLPI, evaluating the effect of the scheme proposal or proposed TLPI on the place’s iconic values. ‘(2) Before the local government gives the Minister, under the scheme guideline, the proposed planning scheme or amendment for the Minister’s first review of State interests, the local government must— (a) give the advisory panel for the place— (i) the impact report; and (ii) a copy of the proposed planning scheme or amendment; and (b) comply with section 122F. ‘(3) Before the local government gives the Minister, under the TLPI guideline, the proposed TLPI with written advice about why the local government proposes to make it, the local government must— 2011 Act No. 8 Page 75

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 101] (a) give the advisory panel for the place— (i) the impact report; and (ii) a copy of the proposed TLPI; and (b) comply with section 122F. ‘122D Public notification of impact report ‘(1) This section applies to any public notice of the scheme proposal or proposed TLPI under the scheme guideline or TLPI guideline. ‘(2) The notice must state that the local government has given the advisory panel a report about the scheme proposal or proposed TLPI evaluating the effect of the scheme proposal or proposed TLPI on the place’s iconic values. ‘122E Advisory panel to consider and advise about impact report ‘(1) The advisory panel must consider the impact report and, within 40 business days after receiving it, give the local government a report (a panel report ) about whether or not the panel considers the scheme proposal or proposed TLPI would, if given effect to, be inconsistent with protecting the place’s iconic values. ‘(2) The panel report may include the panel’s recommendations to the local government about protecting the place’s iconic values. ‘(3) For considering the impact report and preparing the panel report, the advisory panel may consult with anyone it considers appropriate. ‘122F Local government to consider panel report ‘The local government must consider the panel report— Page 76 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 101] (a) in preparing, or making the amendment to, the planning scheme; and (b) in preparing the proposed TLPI. ‘122G Local government to give Minister impact report and panel report ‘(1) This section applies if the local government decides to proceed with the scheme proposal or proposed TLPI after considering the panel report. ‘(2) When the local government gives the Minister a copy of the proposed planning scheme or amendment for the Minister’s first review of State interests under the scheme guideline, the local government must give the Minister— (a) a copy of the impact report and the panel report; and (b) a document stating the local government’s response to the panel report. ‘(3) When the local government gives the Minister the proposed TLPI under the TLPI guideline, the local government must give the Minister— (a) a copy of the impact report and the panel report; and (b) a document stating the local government’s response to the panel report. ‘122H Minister to consider effect of scheme proposal or proposed TLPI on iconic values ‘If— (a) under the scheme guideline, the Minister is considering whether or not State interests would be adversely affected by the scheme proposal; or (b) under the TLPI guideline, the Minister is considering the proposed TLPI; 2011 Act No. 8 Page 77

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 102] the Minister also must consider whether or not the scheme proposal or proposed TLPI would, if given effect to, be inconsistent with protecting the place’s iconic values. ‘122I Minister may impose conditions on adoption of scheme proposal or proposed TLPI ‘If the Minister— (a) considers the scheme proposal or proposed TLPI would, if given effect to, be inconsistent with protecting the place’s iconic values; and (b) advises the local government under the scheme guideline or TLPI guideline that it may adopt the scheme proposal or proposed TLPI subject to conditions; the Minister must impose conditions on the adoption of the scheme proposal or proposed TLPI that the Minister considers necessary to preserve the place’s iconic values.’. 102 Insertion of new ch 4, pt 2, div 4, sdiv 1 hdg Chapter 4, part 2, division 4, before section 145— insert— ‘Subdivision 1 General process’. 103 Insertion of new ch 4, pt 2, div 4, sdiv 2 Chapter 4, part 2, division 4— insert— Page 78 2011 Act No. 8

‘Subdivision 2 Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 103] Modifications to process for making structure plans having effect in iconic places ‘149A Definitions for sdiv 2 ‘In this subdivision— impact report see section 149C(1). local government means each of the following— (a) Cairns Regional Council; (b) Rockhampton Regional Council; (c) Sunshine Coast Regional Council. panel report see section 149E(1). proposed iconic place structure plan see section 149C(1). structure plan guideline means the guideline mentioned in section 145. ‘149B Application of sdiv 2 ‘(1) This subdivision applies— (a) to a local government for the making of a structure plan at any time before the local government’s first planning scheme is made, after 18 December 2009, under chapter 3, part 5; and (b) if the structure plan would or may have effect in an iconic place and would change or replace a protected planning provision relating to the place. ‘(2) If there is an inconsistency between this subdivision and subdivision 1, this subdivision prevails to the extent of the inconsistency. 2011 Act No. 8 Page 79

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 103] ‘149C Report about impact on iconic values ‘(1) The local government must prepare a report (the impact report ) about the making of the structure plan (the proposed iconic place structure plan ) evaluating its effect on the place’s iconic values. ‘(2) Before the local government agrees with the coordinating agency on the proposed iconic place structure plan, under the structure plan guideline, the local government must— (a) give the advisory panel for the place— (i) the impact report; and (ii) a copy of the proposed structure plan; and (b) comply with section 149F. ‘149D Public notification of impact report ‘(1) This section applies to any public notice of the proposed iconic place structure plan under the structure plan guideline. ‘(2) The notice must state that the local government has given the advisory panel a report about the making of the structure plan evaluating its effect on the place’s iconic values. ‘149E Advisory panel to consider and advise about impact report ‘(1) The advisory panel must consider the impact report and, within 40 business days after receiving it, give the local government a report (a panel report ) about whether or not the panel considers the proposed iconic place structure plan would, if given effect to, be inconsistent with protecting the place’s iconic values. ‘(2) The panel report may include the panel’s recommendations to the local government about protecting the place’s iconic values. Page 80 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 103] ‘(3) For considering the impact report and preparing the panel report, the advisory panel may consult with anyone it considers appropriate. ‘149F Local government to consider panel report ‘In preparing the proposed iconic place structure plan, the local government must consider the panel report. ‘149G Local government to give Minister impact report and panel report ‘(1) This section applies if the local government decides to proceed with the proposed iconic place structure plan after considering the panel report. ‘(2) When the local government gives the Minister a copy of the proposed structure plan for the Minister’s consideration of State interests under the structure plan guideline, the local government must give the Minister— (a) a copy of the impact report and the panel report; and (b) a document stating the local government’s response to the panel report. ‘149H Minister to consider effect of proposed iconic place structure plan on iconic values ‘(1) This section applies if, under the structure plan guideline, the Minister is considering whether or not State interests would be adversely affected by the proposed iconic place structure plan. ‘(2) The Minister also must consider whether or not the proposed structure plan would, if given effect to, be inconsistent with protecting the place’s iconic values. 2011 Act No. 8 Page 81

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] ‘149I Minister may impose conditions on adoption of structure plan ‘If the Minister — (a) considers the proposed iconic place structure plan would, if given effect to, be inconsistent with protecting the place’s iconic values; and (b) advises the local government under the structure plan guideline that it may adopt the proposed structure plan subject to conditions; the Minister must impose conditions on the adoption of the structure plan that the Minister considers necessary to preserve the place’s iconic values.’. 104 Insertion of new ch 9, pt 7B Chapter 9— insert— ‘Part 7B Advisory panels for iconic places ‘Division 1 Preliminary ‘755X Definition for pt 7B ‘In this part— local government , for a provision about an advisory panel for an iconic place, means the local government in whose local government area the iconic place is situated. Page 82 2011 Act No. 8

‘Division 2 Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] Establishment and function ‘755Y Minister to establish advisory panel and appoint members ‘(1) The Minister must, by gazette notice— (a) establish an advisory panel for each iconic place; and (b) appoint its members; and (c) appoint its chairperson. ‘(2) The appointments must comply with section 755ZB. ‘755Z Notice to local government ‘The Minister must, on establishing an advisory panel for an iconic place, give the local government notice of that fact and of its members. ‘755ZA Function ‘The function of an advisory panel for an iconic place is to advise the local government about whether or not the panel considers a scheme proposal, a proposed TLPI or a proposed iconic place structure plan of the local government would, if given effect to, be inconsistent with protecting the place’s iconic values. ‘Division 3 Membership ‘755ZB Members ‘(1) The number of members of an advisory panel for an iconic place can not be more than 5. ‘(2) The members must include 1 person of each of the following types— 2011 Act No. 8 Page 83

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] (a) a person with community or environmental experience or expertise; (b) a person with professional or technical qualifications appropriate for considering the place’s iconic values; (c) a councillor of the local government. ‘(3) However, councillors of the local government must not make up a majority of the number of members. ‘(4) To remove any doubt, it is declared that a person may be a member of more than 1 panel. ‘755ZC Remuneration ‘(1) A member of an advisory panel is to be paid the remuneration and allowances the Governor in Council decides. ‘(2) A member who is a public service officer must not be paid remuneration if the officer acts as a member during the officer’s ordinary hours of duty as a public service officer. ‘(3) However, the member is entitled to be paid expenses necessarily incurred by the member in acting as a member. ‘755ZD Disclosure of material personal interests ‘(1) This section applies if— (a) a member of an advisory panel has a material personal interest in an issue being considered, or about to be considered, by the panel; and (b) the material personal interest could conflict with the proper performance of the member’s function relating to the issue. ‘(2) The member must, as soon as practicable, disclose the material personal interest to all other members of the panel. Maximum penalty—200 penalty units. Page 84 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 104] ‘(3) If a member has disclosed a material personal interest in an issue, the member must not participate in the panel’s consideration of the issue. Maximum penalty—200 penalty units. ‘(4) A member has a material personal interest in an issue if any of the following persons stand to gain a benefit, or suffer a loss, (either directly or indirectly) depending on the outcome of the panel’s consideration of the issue— (a) the member; (b) a spouse of the member; (c) a parent, child or sibling of the member; (d) a partner of the member; (e) an employer (other than a government entity) of the member; (f) an entity (other than a government entity) of which the member is a member; (g) another person prescribed under a regulation. ‘(5) In this section— government entity see the Government Owned CorporationsAct 1993 , section 4. ‘Division 4 Miscellaneous provisions ‘755ZE Reporting requirement ‘(1) The chairperson of each advisory panel must prepare and give the Minister a written report about the performance of the panel’s function during each financial year. ‘(2) The report must be given as soon as practicable after the end of the financial year, but within 4 months after the year ends. ‘(3) The report must include information the Minister reasonably requires about amounts spent by the panel in performing its function. 2011 Act No. 8 Page 85

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 105] ‘755ZF Conduct of business ‘An advisory panel may conduct its business, including its meetings, in the way it considers appropriate. ‘755ZG Dissolution of advisory panels ‘(1) This section applies to an advisory panel on the day the local government’s first planning scheme made under chapter 3, part 5 has effect. ‘(2) The panel is dissolved and the members of the panel go out of office. ‘(3) No compensation is payable to a member because of subsection (2).’. 105 Amendment of ch 10, pt 2, hdg (Transitional provisions) Chapter 10, part 2, heading, after ‘provisions’— insert— ‘ for Act No. 36 of 2009 ’. 106 Insertion of new ch 10, pt 3 Chapter 10— insert— ‘Part 3 Transitional provisions for Revenue and Other Legislation Amendment Act 2011 ‘872 Definitions for pt 3 ‘In this part— chairperson , of a panel, means the person who, under the repealed Iconic Places Act immediately before the commencement, was the chairperson of the panel. Page 86 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 106] commencement means the day this part commences. iconic places development application means a development application to which the repealed Iconic Places Act, part 4, division 3 applies immediately before the commencement. panel means a panel established under the repealed Iconic Places Act. reference decision means a reference decision under the repealed Iconic Places Act. ‘873 Dealing with iconic places development applications ‘(1) Subsection (2) applies to an iconic places development application if, before the commencement, the local government for the application— (a) has not acted under the repealed Iconic Places Act, section 44 or 45 for the application; or (b) has acted under the repealed Iconic Places Act, section 44 for the application, but a panel has not made a reference decision for the application. ‘(2) On the commencement, the repealed Iconic Places Act ceases to apply to the application. ‘(3) Subsection (4) applies to an iconic places development application if, before the commencement— (a) a panel has made a reference decision for the application; and (b) the reference decision is that the panel is to decide the application instead of the local government for the application; and (c) the application has not been decided by the local government. ‘(4) On the commencement— (a) the repealed Iconic Places Act ceases to apply to the application; and 2011 Act No. 8 Page 87

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 106] (b) the local government may continue to decide the application and give the decision notice for the application. ‘(5) Subsection (6) applies to an iconic places development application if, before the commencement— (a) a panel has made a reference decision for the application; and (b) the reference decision is that the panel is to decide the application instead of the local government for the application; and (c) the application has been decided by the local government; and (d) the panel— (i) has not decided the application under IDAS in compliance with the repealed Iconic Places Act, section 52; or (ii) has decided the application under IDAS in compliance with the repealed Iconic Places Act, section 52, but has not given a decision notice for the application. ‘(6) On the commencement— (a) the repealed Iconic Places Act ceases to apply to the application; and (b) the local government’s decision on the application is taken to be the decision under IDAS for the application; and (c) for this Act, the local government is taken to have made the decision on the commencement. ‘874 Decisions of panels ‘(1) This section applies if, before the commencement— (a) a panel has given a decision notice for an iconic places development application; and Page 88 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 106] (b) the applicant has, under chapter 6, part 8, division 1, made representations to the panel about the decision notice; and (c) the panel has not given a negotiated decision notice for the application. ‘(2) For this Act— (a) the representations are taken to have been made to the local government for the application; and (b) the local government must consider the representations and make a decision about the representations under chapter 6, part 8, division 1. ‘(3) Despite section 876 and the repeal of the repealed Iconic Places Act, the chairperson of the panel must, as soon as practicable after the commencement, give the representations to the local government. ‘875 Provision about appeals ‘(1) This section applies for any appeal, under sections 461 to 464, relating to an iconic places development application for which a panel has given a decision notice or negotiated decision notice. ‘(2) Despite section 485, the Minister is the respondent for the appeal. ‘(3) The local government for the application may appeal to the court as if it had been a submitter for the application. ‘(4) Subsection (2) applies whether or not the appeal started before the commencement. ‘876 Dissolution of panels ‘(1) On the commencement— (a) each panel is dissolved; and (b) the members of each panel go out of office. 2011 Act No. 8 Page 89

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 107] ‘(2) No compensation is payable to a member because of subsection (1). ‘877 Responsible entity for development approvals ‘(1) This section applies— (a) if a development approval is a decision notice or a negotiated decision notice that is given by a panel; and (b) for chapter 6, part 8, division 2. ‘(2) The local government for the development application to which the approval relates is the responsible entity for a change or approval mentioned in section 369(1)(e). ‘878 Panel’s report ‘(1) This section applies despite section 876 and the repeal of the repealed Iconic Places Act. ‘(2) The chairperson of each panel must, as soon as practicable after the commencement, give the Minister a written report about the performance of the panel’s functions during the financial year in which the panel was dissolved.’. 107 Amendment of sch 3 (Dictionary) (1) Schedule 3, definitions commencement and local government — omit. (2) Schedule 3— insert— ‘ advisory panel , for an iconic place, means the advisory panel established for the place under chapter 9, part 7B. chairperson , of a panel, for chapter 10, part 3, see section 872. commencement — Page 90 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 12 Amendment of Sustainable Planning Act 2009 [s 107] (a) for chapter 10, part 2, see section 765; or (b) for chapter 10, part 3, see section 872. iconic place means a place that was an iconic place under the repealed Iconic Places Act immediately before its repeal. iconic places development application , for chapter 10, part 3, see section 872. iconic values , for an iconic place, means the iconic values for the place under the repealed Iconic Places Act immediately before its repeal. impact report — (a) for chapter 3, part 5, division 2A, see section 122C(1); or (b) for chapter 4, part 2, division 4, subdivision 2, see section 149C(1). local government — (a) for chapter 3, part 5, division 2A, see section 122A; or (b) for chapter 4, part 2, division 4, subdivision 2, see section 149A; or (c) for a provision of this Act about a master planned area, means the local government whose local government area includes the area; or (d) for chapter 9, part 7B, see section 755X. panel , for chapter 10, part 3, see section 872. panel report — (a) for chapter 3, part 5, division 2A, see section 122E(1); or (b) for chapter 4, part 2, division 4, subdivision 2, see section 149E(1). proposed iconic place structure plan see section 149C(1). proposed TLPI see section 122B(1)(a). 2011 Act No. 8 Page 91

Revenue and Other Legislation Amendment Act 2011 Part 13 Amendment of Taxation Administration Act 2001 [s 108] protected planning provision , for an iconic place, means a provision of a planning scheme that was a protected planning provision for the iconic place under the repealed Iconic Places Act immediately before its repeal. reference decision , for chapter 10, part 3, see section 872. repealed Iconic Places Act means the repealed IconicQueensland Places Act 2008 . scheme guideline , for chapter 3, part 5, division 2A, see section 122A. scheme proposal see section 122C(1). structure plan guideline , for chapter 4, part 2, division 4, subdivision 2, see section 149A. TLPI guideline , for chapter 3, part 5, division 2A, see section 122A.’. Part 13 Amendment of Taxation Administration Act 2001 108 Act amended This part amends the Taxation Administration Act 2001 . 109 Insertion of new pt 16 After part 15— insert— Page 92 2011 Act No. 8

‘Part 16 Revenue and Other Legislation Amendment Act 2011 Part 14 Amendment of Water Act 2000 [s 110] Savings provision for repealed Tobacco Products (Licensing)Act 1988 ‘169 Continuation of Tobacco Products Act, s 43 ‘(1) Despite its repeal, section 43 of the Tobacco Products Act continues to apply for information and records obtained in connection with the administration of that Act before it was repealed by the RevenueandOtherLegislationAmendmentAct 2011 , section 121. ‘(2) To remove any doubt, it is declared that a proceeding may be started against a person for a contravention of section 43(1) or (3) of the Tobacco Products Act as if that Act had not been repealed. ‘(3) Words used in section 43 of the Tobacco Products Act, as continued under this section, have the same meanings as they had under that Act before it was repealed. ‘(4) In this section— Tobacco Products Act means the repealed Tobacco Products(Licensing) Act 1988 .’. Part 14 Amendment of Water Act 2000 110 Act amended This part amends the Water Act 2000 . 111 Amendment of s 20 (Authorised taking of water without water entitlement) (1) Section 20(3), ‘Despite subsection (6), an’— omit, insert— 2011 Act No. 8 Page 93

Revenue and Other Legislation Amendment Act 2011 Part 14 Amendment of Water Act 2000 [s 111] ‘An’. (2) Section 20(8)— renumber as section 20(11). (3) Section 20— insert— ‘(8) A constructing authority may take water for the purpose of constructing or maintaining infrastructure that the constructing authority may lawfully construct or maintain, if— (a) the taking of water for that purpose is prescribed under a regulation; and (b) the constructing authority complies with each condition imposed under subsection (9). ‘(9) The taking of the water is subject to the conditions that— (a) are prescribed under a regulation; or (b) the chief executive by notice given to the constructing authority imposes on the taking of water. ‘(10) Without limiting the conditions that may be prescribed under subsection (9), the conditions may do all or any of the following— (a) limit the volume of water the constructing authority may take in a year for a particular project; (b) limit the volume of water the constructing authority may take from a particular source at a particular location during a stated period; (c) require the constructing authority to give the chief executive notice of the constructing authority’s intention to take water from a particular source; (d) require the constructing authority to take the water only through a meter of a type approved by the chief executive; Page 94 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 14 Amendment of Water Act 2000 [s 112] (e) require the constructing authority to give a written report to the chief executive about stated matters for the water taken; Examples of matters about which a report may be required — • the locations from which water was taken • the source from which the water was taken • the volume of water taken from a source • the day on which the water was taken (f) require the constructing authority to obtain written approval from the operator of a water supply scheme before taking water managed under an interim resource operations licence, resource operations licence or distribution operations licence.’. 112 Amendment of s 25 (Limiting water taken under water licence, permit or allocation) (1) Section 25, heading, ‘or allocation’— omit, insert— ‘ , allocation or under s 20(8) ’. (2) Section 25(1)— insert— ‘(d) taken under section 20(8).’. (3) Section 25(2)(a) to (c)— omit, insert— ‘(a) the times when water may be taken; (b) the purpose for which water may be taken; (c) the volume of water, measured or estimated, that may be taken for a stated purpose.’. 2011 Act No. 8 Page 95

Revenue and Other Legislation Amendment Act 2011 Part 14 Amendment of Water Act 2000 [s 113] 113 Amendment of s 1136F (Submitting system leakage management plans for approval) Section 1136F— insert— ‘(3) However, the water service provider is taken not to have contravened subsection (2) if the water service provider— (a) provides an urban water service outside the SEQ region; and (b) gives a copy of the water service provider’s system leakage management plan to the regulator for approval before 1 July 2013.’. 114 Amendment of s 1158 (New and adjusted local governments must give regulator service provider documents) (1) Section 1158(4)— renumber as section 1158(5). (2) Section 1158— insert— ‘(4) However, the local government is taken not to have contravened subsection (3)(b) if the local government— (a) provides an urban water service outside the SEQ region; and (b) gives the regulator a copy of the local government’s system leakage management plan before 1 July 2013.’. 115 Amendment of sch 4 (Dictionary) Schedule 4— insert— ‘ constructing authority see the AcquisitionofLandAct1967, section 2. Page 96 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Part 15 Amendment of Water Supply (Safety and Reliability) Act 2008 [s 116] regulator means the regulator under the Water Supply Act. urban water service means a drinking water service under the Water Supply Act or a retail water service.’. Part 15 Amendment of Water Supply (Safety and Reliability) Act 2008 116 Act amended This part amends the WaterSupply(SafetyandReliability)Act 2008 . 117 Amendment of s 133 (Water service provider to have outdoor water use conservation plan) (1) Section 133, heading— omit, insert— ‘ Particular water service providers to have outdoor water use conservation plans ’. (2) Section 133, before subsection (1)— insert— ‘(1AA) This section applies if — (a) the regulator is satisfied— (i) there is a risk to a water service provider’s water security; and (ii) the water service provider has not implemented adequate measures to ensure the efficient use of water by the service provider’s customers; and (b) after consulting with the water service provider, the regulator has given the water service provider notice requiring the water service provider to have a plan under this section.’. 2011 Act No. 8 Page 97

Revenue and Other Legislation Amendment Act 2011 Part 15 Amendment of Water Supply (Safety and Reliability) Act 2008 [s 118] (3) Section 133(1), ‘Each’— omit, insert— ‘The’. (4) Section 133— insert— ‘(5) In this section— water security see the Water Act 2000 , schedule 4.’. 118 Amendment of s 141 (Service provider to report annually) (1) Section 141(1)(d)— omit. (2) Section 141(2), ‘(b), (c) or (d)’— omit, insert— ‘(b) or (c)’. 119 Amendment of s 142 (Contents of annual report) Section 142(5)— omit. 120 Amendment of s 602 (Approved system leakage management plans) Section 602(3), after ‘apply’— insert— ‘, subject to any amendment of that section,’. Page 98 2011 Act No. 8

Part 16 Revenue and Other Legislation Amendment Act 2011 Part 16 Repeal of Acts [s 121] Repeal of Acts 121 Repeal The following Acts are repealed— • Advance Bank Integration Act 1997 No. 75 • BankIntegration(BankofQueensland)Act1993 No. 14 • BankMerger(BankSAandAdvanceBank)Act1996 No. 45 • BankofNewZealand(TransferofUndertaking)Act1997 No. 22 • Challenge Bank (Transfer of Undertaking) Act 1996 No. 33 • Debits Tax Repeal Act 2005 No. 25 • Iconic Queensland Places Act 2008 No. 7 • New Tax System Price Exploitation Code (Queensland)Act 1999 No. 72 • State Bank of South Australia (Transfer of Undertaking)Act 1994 No. 30 • Tobacco Products (Licensing) Act 1988 No. 91 Part 17 Minor and consequential amendments 122 Acts amended The schedule amends the Acts it mentions. 2011 Act No. 8 Page 99

Revenue and Other Legislation Amendment Act 2011 Schedule Schedule Acts amended section 122 Duties Act 2001 1 Sections 90(1), 91(1)(a), 92(1)(a), 93(1)(a), 93A(1)(a), 94(1)(a), 94A(1)(a), 153(1)(a), 154(1)(a) and 155(1), ‘either’— omit, insert— ‘1’. 2 Sections 91(1)(b)(i) and 92(1)(b)(i), ‘transferees or lessees’— omit, insert— ‘transferees, lessees or vested persons’. 3 Section 92(1)(c)(ii), ‘for dutiable’— omit, insert— ‘for the dutiable’. 4 Sections 92(3), 154(1)(b)(i) and 155(2), ‘transferee or lessee’— omit, insert— ‘transferee, lessee or vested person for land’. Page 100 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Schedule 5 Sections 93(3), 93A(2) and 153(1)(b), ‘transferee or lessee’— omit, insert— ‘transferee, lessee or vested person for the land’. 6 Section 93(1)(b), after ‘transferee or lessee of’— insert— ‘, or vested person for,’. 7 Sections 93(3A), (3B), (4)(a), (5)(a), (6A) and (7) and 93A(3) to (6), ‘relevant transferee or relevant lessee’— omit, insert— ‘relevant person’. 8 Sections 93(4)(b)(i), (5)(b)(i) and (6) and 93A(5) and (6), ‘relevant transferee’s or relevant lessee’s’— omit, insert— ‘relevant person’s’. 9 Sections 93(4)(a), 153(1)(b), (2), definition OD , and (3), 154(1)(b)(ii), (2A) and (4) and 155(3), definition notifiable event , paragraph (a), ‘transferee’s or lessee’s’— omit, insert— ‘transferee’s, lessee’s or vested person’s’. 10 Section 93(5)(b)(ii), ‘relevant transferees’ or relevant lessees’’— omit, insert— ‘relevant persons’’. 2011 Act No. 8 Page 101

Revenue and Other Legislation Amendment Act 2011 Schedule 11 Section 93(6)(b), ‘transferee or lessee’— omit, insert— ‘person’. 12 Section 93(6)(b)(ii), ‘transferees or lessees’— omit, insert— ‘relevant persons’. 13 Section 93(5)(a), (6), (6A) and (7), ‘transferee’s or lessee’s’— omit, insert— ‘person’s’. 14 Section 93A(6)(a), from ‘transferees’— omit, insert— ‘transferees, all the lessees or all the vested persons for the land; or’. 15 Sections 94(1)(b), 94A(1)(b), 153(2), definition C and (3) and 154(2A)(a), (3) and (4), ‘transferee or lessee’— omit, insert— ‘transferee, lessee or vested person’. 16 Sections 94(2) and 94A(2), after ‘transferees or lessees of’— insert— ‘, or vested persons for,’. 17 Section 153(1A), from ‘For’ to ‘spouse; and’— omit, insert— Page 102 2011 Act No. 8

Revenue and Other Legislation Amendment Act 2011 Schedule ‘For subsection (1)(b), a transferee, lessee or vested person for land does not dispose of land if— (a) the transferee, lessee or vested person transfers part of the land to the transferee’s, lessee’s or vested person’s spouse; and’. 18 Section 153(1B), after ‘transferee’— insert— ‘or vested person for land’. 19 Section 154(2), from ‘transferee or lessee disposes’ to transferee or lessee transfers’— omit, insert— ‘transferee, lessee or vested person for land disposes of land if the lessee of a home or vacant land lease surrenders the lease or the transferee, lessee or vested person transfers’. 20 Section 155, heading, ‘transferees and lessees’— omit, insert— ‘ transferees, lessees and vested persons for land ’. 21 Section 481A(2)(a)(i), ‘self-assessor’s’— omit, insert— ‘self assessor’s’. Judicial Review Act 1991 1 Schedule 2, section 15, from ‘determinations of’— omit, insert— 2011 Act No. 8 Page 103

Revenue and Other Legislation Amendment Act 2011 Schedule ‘determinations of tax, duty or other impost, other than a decision on an objection made and determined under an enactment.’. 2 Schedule 2, section 16, from ‘of’— omit, insert— ‘of tax, duty or other impost under any enactment.’. Right to Information Act 2009 1 Schedule 3, section 12(1), eighth dot point— omit. © State of Queensland 2011 Page 104 2011 Act No. 8