Revenue and Other Legislation Amendment Act (No. 2) 2008 (Qld)

Queensland Revenue and Other Legislation Amendment Act (No. 2) 2008 Act No. 75 of 2008

Queensland Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents Part 1 1 2 Part 2 Division 1 3 Division 2 4 5 6 7 8 9 10 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Amendment of Duties Act 2001 Preliminary Act amended in pt 2 and schedule . . . . . . . . . . . . . . . . . . . . . . . . 13 Amendments taken to have commenced on 26 July 2002 Insertion of new ch 2, pt 9, div 4. . . . . . . . . . . . . . . . . . . . . . . . . . 13 Division 4 Miscellaneous 95A Occupation date—particular arrangements for retirement village . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Amendment of s 153 (Reassessment—noncompliance with occupancy requirements after occupation date for residence). . . 14 Amendment of s 154 (Reassessment—other noncompliance with occupancy requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Amendment of s 155 (When transferees must give notice for reassessment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Amendment of s 291 (Reassessment—concession under pt 6) . 15 Insertion of new ch 17, pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Part 11 Savings and transitional provisions for Revenue and Other Legislation Amendment Act (No. 2) 2008 608 Meaning of commencement day . . . . . . . . . . . . . . . . 15 609 Limitation period—particular retirement village arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 16

Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents Division 3 11 Division 4 12 13 Division 5 14 Division 6 15 Division 7 16 17 Division 8 18 19 20 21 22 23 24 25 Page 2 Amendment taken to have commenced on 1 January 2007 Amendment of s 93A (Concession—mixed and multiple claims for individuals—vacant land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments taken to have commenced on 10 September 2007 Amendment of s 76 (Who is a qualified holder and a large qualified holder) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ss 76A–76D . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76A Approval of class of foreign unit holders as qualified holders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76B Approval of particular foreign unit holder as qualified holder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76C Approval holders must notify commissioner of material changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76D Cancellation or variation of approvals . . . . . . . . . . . . Amendment taken to have commenced on 18 June 2007 Amendment of s 14 (What is the unencumbered value of property) ...................................... Amendment taken to have commenced on 29 August 2007 Amendment of s 390 (Exemption—particular persons and entities) ....................................... Amendments taken to have commenced on 1 September 2008 Amendment of s 92 (Concession—first home). . . . . . . . . . . . . . . Insertion of new s 610 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 610 Application of amendment about concession for transfer duty—first home . . . . . . . . . . . . . . . . . . . . . . Amendments commencing on assent Amendment of s 10 (What is dutiable property) . . . . . . . . . . . . . . Amendment of s 41 (What is a partnership acquisition). . . . . . . . Amendment of s 53 (Creating trust of dutiable property) . . . . . . . Amendment of s 69 (What is a listed unit trust) . . . . . . . . . . . . . . Amendment of s 83 (Person’s indirect trust interest is proportionate to land holding trust’s dutiable property) . . . . . . . . Amendment of s 118 (Exemption—trust acquisition or surrender in family trust). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 225 (Exemption—relevant acquisition in family trust) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 379A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379A Who is a relative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 18 18 18 20 20 21 21 22 22 22 22 22 23 23 23 23 24 24 24 2008 Act No. 75

26 27 28 29 30 31 32 33 34 35 36 37 38 Division 9 39 40 41 42 Part 3 43 44 Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents Amendment of s 385 (Exemption—registration of previously registered vehicle) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 386 (Exemption—registration of interstate registered vehicle) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 390 (Exemption—particular persons and entities) ........................................ Insertion of new s 393A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393A Reassessment—noncomplying use by vehicle dealer .............................. Amendment of s 407 (Group property for intra-group transfer of property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 412 (Reassessment—exemption for intra-group transfers of property, trustees and land rich duty) . . . Amendment of s 433 (Application of ch 11) . . . . . . . . . . . . . . . . . Amendment of s 459 (Restrictions on registration) . . . . . . . . . . . Insertion of new s 463A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 463A Notice of ceasing to be entitled to registration . . . . . . Insertion of new s 471EA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471EA Liability not discharged until commissioner receives payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 498A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 498A Suspension of quotation of securities as part of an avoidance arrangement . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 611 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 611 Reassessment of vehicle registration duty under s 393A ............................... 612 Non-application of s 471EA to liabilities arising before commencement day . . . . . . . . . . . . . . . . . . . . Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendments commencing on 1 January 2009 Amendment of s 153 (Reassessment—disposal after occupation date for residence) . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 154 (Reassessment—noncompliance with occupancy requirements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 291 (Reassessment—concession under pt 6) . Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of ElectricityAct1994 Act amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 91AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 25 25 26 27 27 27 28 28 28 28 29 29 29 29 30 30 30 31 31 32 32 32 32 2008 Act No. 75 Page 3

Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents Part 4 45 46 47 48 49 50 51 52 53 54 55 Part 5 56 57 58 Part 6 59 60 91AA Provision for compliance with decisions about notified prices .......................... Amendment of First Home Owner Grant Act 2000 Act amended in pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 5 (Meaning of eligible transaction) . . . . . . . . . . Insertion of new s 8A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8A Meaning of unencumbered value . . . . . . . . . . . . . . . . Insertion of new s 22A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22A Repayment of grant after completion of particular transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of pt 3, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 5 Special eligible transactions 25A Meaning of new home for div 5 . . . . . . . . . . . . . . . . . 25B Meaning of special eligible transaction for div 5 . . . . . 25C Amount of grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 32 (Powers on investigation) . . . . . . . . . . . . . . . Insertion of new s 51A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51A Court may order repayment etc.. . . . . . . . . . . . . . . . . Amendment of s 68 (Offence to disclose confidential information) ................................... Insertion of new s 69B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69B Valuation or evidence of value of property . . . . . . . . . Insertion of new pt 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 8 Transitional provisions for Revenue and Other Legislation Amendment Act (No. 2) 2008 73 Continuing operation of Act for particular eligible transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 Transitional provision for particular approved form . . . Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . Amendment of FuelSubsidyAct1997 Act amended in pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 141 (Confidentiality of information) . . . . . . . . . . Insertion of new s 141A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141A Refusal to disclose particular information. . . . . . . . . . Amendment of GovernmentOwnedCorporationsAct1993 Act amended in pt 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of s 146 (Appointment of senior executives) . . . . . 32 33 33 34 34 35 35 36 36 37 38 39 39 39 40 41 41 42 42 43 43 44 44 44 44 45 45 Page 4 2008 Act No. 75

Part 7 61 62 63 Part 8 Division 1 64 Division 2 65 Division 3 66 67 68 69 70 71 Part 9 72 73 74 75 76 Part 10 77 78 Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents 146 Appointment of senior executives. . . . . . . . . . . . . . . . Amendment of Integrated Planning Act 1997 Act amended in pt 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ch 6, pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 9 Transitional provision for amendments under Revenue and Other Legislation Amendment Act (No. 2) 2008 6.9.1 Provision for particular development applications . . . Amendment of sch 8 (Assessable development and self-assessable development) . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of LandTaxAct1915 Preliminary Act amended in pt 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment about secrecy Amendment of s 4A (Secrecy) . . . . . . . . . . . . . . . . . . . . . . . . . . . Other amendments Amendment of s 3 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 3E (When land is a principal place of residence) .................................... Insertion of new s 3EAA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3EAA Land not continuously used for residential purposes . Amendment of s 13 (Land exempted from tax) . . . . . . . . . . . . . . Amendment of s 26C (Liability of owner who subdivides certain land) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 62A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62A Application of further amendments . . . . . . . . . . . . . . Amendment of Liquor Act 1992 Act amended in pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 140 (Closure of unsafe or unhealthy premises) Amendment of s 142AE (Application of div 6) . . . . . . . . . . . . . . . Insertion of new s 153A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153A Sale, supply or consumption of liquor in car park. . . . Omission of s 215A (Refund of fees—general) . . . . . . . . . . . . . . Amendment of LiquorandOtherActsAmendmentAct2008 Act amended in pt 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 13 (Replacement of pt 4 (Licences and permits)) ...................................... 45 46 46 46 47 47 47 48 49 49 49 50 51 51 51 52 52 52 52 52 53 53 53 2008 Act No. 75 Page 5

Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents 79 80 81 82 Part 11 83 84 85 Part 12 86 87 Part 13 88 89 90 91 92 Part 14 93 Page 6 Amendment of s 14 (Amendment of s 105 (Requirements for applications)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 23 (Insertion of new pt 5, div 4A) . . . . . . . . . . . Omission of s 37 (Amendment of s 215A (Refund of fees—general)) .................................. Amendment of sch 1 (Consequential and other amendments of Acts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Pay-rollTaxAct1971 Act amended in pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 9 (Wages liable to pay-roll tax) . . . . . . . . . . . . . Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . Amendment of PetroleumandGas(ProductionandSafety)Act 2004 Act amended in pt 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ch 6, pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 5 Disclosure and confidentiality 617A When Minister may disclose. . . . . . . . . . . . . . . . . . . . 617B Confidentiality. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617C Refusal of disclosure of particular information . . . . . . Amendment of RacingAct2002 Act amended in pt 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 34 (Powers of control body for its code of racing) ....................................... Insertion of new ch 3, pt 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 6 Use of Queensland race information 113A Definitions for pt 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . 113B Meaning of betting exchange . . . . . . . . . . . . . . . . . . . 113C Use of Queensland race information . . . . . . . . . . . . . 113D Application for race information authority . . . . . . . . . . 113E Decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113F Cancellation of race information authority . . . . . . . . . 113G Authorisations for competition legislation . . . . . . . . . . Amendment of s 143 (Way control body may take or deal with a thing for analysis) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 352A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352A Integrity of analysis of thing . . . . . . . . . . . . . . . . . . . . Amendment of South Bank Corporation Act 1989 Act amended in pt 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 54 54 54 56 56 56 56 57 57 58 59 59 59 59 60 61 61 62 62 63 64 65 65 65 66 2008 Act No. 75

94 Part 15 95 96 Part 16 97 98 99 100 Part 17 101 102 103 104 105 106 Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents Insertion of new pt 11, div 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 4 Transitional provision for Revenue and Other Legislation Amendment Act (No. 2) 2008 129 Amendment of by-law. . . . . . . . . . . . . . . . . . . . . . . . . Amendment of South Bank Corporation By-law 2004 By-law amended in pt 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of s 6 (Site notices—controlling drinking, entry to a place and other activities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Site notice—controlling entry to a place and activities etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of SouthEastQueenslandWater(Restructuring)Act2007 Act amended in pt 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 26 (Disclosure of interests) . . . . . . . . . . . . . . . . Replacement of s 33 (Appointment of senior executives) . . . . . . 33 Appointment of senior executives. . . . . . . . . . . . . . . . Amendment of s 65 (Water entities) . . . . . . . . . . . . . . . . . . . . . . . Amendment of StateDevelopmentandPublicWorksOrganisation Act 1971 Act amended in pt 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 2 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new pt 4, div 1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 1A Coordinator-General’s costs of environmental coordination process 25A Fees for pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25B Recovering the cost of advice or services for environmental coordination . . . . . . . . . . . . . . . . . . . . Insertion of pt 4, div 2, sdiv 1 hdg . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new pt 4, div 2, sdiv 2, pt 4, div 2, sdiv 3 hdg and s 27AD ....................................... Subdivision 2 Applying for and obtaining significant project declaration 27AA Who may apply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27AB Requirements for application . . . . . . . . . . . . . . . . . . . 27AC Deciding application . . . . . . . . . . . . . . . . . . . . . . . . . . Subdivision 3 Miscellaneous provisions 27AD Application of JudicialReviewAct1991 . . . . . . . . . . . Replacement of ss 35C and 35D . . . . . . . . . . . . . . . . . . . . . . . . . 66 66 67 67 67 68 68 68 68 68 69 69 69 69 70 70 70 71 71 71 71 72 2008 Act No. 75 Page 7

Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents 107 108 109 110 111 112 Page 8 35C Application for evaluation of environmental effects of proposed change . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 35E (Requirements for notice) . . . . . . . . . . . . . Amendment of s 35F (Coordinator-General may seek comments or information). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 35G (Public notice) . . . . . . . . . . . . . . . . . . . . . . Amendment of s 35I (Coordinator-General’s change report) . . . . Amendment of s 111 (Delegation of authority of Coordinator-General) ............................ Insertion of new pt 7A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 7A Enforcement and general offences Division 1 Enforcement notices Subdivision 1 Giving enforcement notice 157A What is an enforceable condition . . . . . . . . . . . . . . . . 157B Power to give enforcement notice . . . . . . . . . . . . . . . 157C Requirements for enforcement notice . . . . . . . . . . . . Subdivision 2 Appeals 157D Right of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157E Stay only by application . . . . . . . . . . . . . . . . . . . . . . . Subdivision 3 Effects of enforcement notice 157F Offence to contravene enforcement notice. . . . . . . . . 157G Notice of disposal by recipient of any current enforcement notice . . . . . . . . . . . . . . . . . . . . . . . . . . . 157H Additional consequence of not giving notice of disposal ............................. Division 2 Enforcement orders 157I Starting proceeding for enforcement order. . . . . . . . . 157J Making interim enforcement order . . . . . . . . . . . . . . . 157K Making enforcement order . . . . . . . . . . . . . . . . . . . . . 157L Effect of enforcement order . . . . . . . . . . . . . . . . . . . . 157M Powers about enforcement orders . . . . . . . . . . . . . . . 157N Offence to contravene enforcement order . . . . . . . . . Division 3 General offences 157O Giving Coordinator-General a false or misleading document ............................ 157P Executive officer must ensure corporation does not commit particular offences . . . . . . . . . . . . . . . . . . . . . Division 4 Proceedings for offences 72 72 72 72 74 74 74 75 75 76 77 78 78 78 79 79 80 80 80 81 82 83 83 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents 113 114 115 Part 18 116 117 Part 19 118 119 120 121 122 123 124 125 157Q Types of offence under Act . . . . . . . . . . . . . . . . . . . . . 157R Who may bring summary proceeding. . . . . . . . . . . . . Omission of s 170 (Mode of prosecution). . . . . . . . . . . . . . . . . . . Insertion of new pt 9, div 3 and sch 1. . . . . . . . . . . . . . . . . . . . . . Division 3 Transitional provisions for amendments under Revenue and Other Legislation Amendment Act (No. 2) 2008 179 Meaning of commencement for div 3 . . . . . . . . . . . . . 180 Existing evaluation requests under pt 4, div 3A . . . . . 181 Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 Enforcement notices and orders. . . . . . . . . . . . . . . . . Schedule 1 Fees for part 4 Part 1 General provisions 1 Operation of sch 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 When the fees are payable. . . . . . . . . . . . . . . . . . . . . 3 Amount of the fees . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Access to adjusted amounts . . . . . . . . . . . . . . . . . . . Part 2 Table of fees Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . . Amendment of StatutoryAuthorities(SuperannuationArrangements) Act 1994 Act amended in pt 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 4 (Superannuation arrangements) . . . . . . . . . . Amendment of Superannuation (State Public Sector) Act1990 Act amended in pt 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 6A (Board may ask Minister to revoke trustee’s appointment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Omission of s 27 (Exemption from taxation). . . . . . . . . . . . . . . . . Amendment of s 28 (Contributions by units) . . . . . . . . . . . . . . . . Amendment of s 29 (Appropriation of contribution) . . . . . . . . . . . Omission of s 32J (Liability for tax). . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 32K (Deed making power for transferring members) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new pt 5B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 5B Closure of standard defined benefit category 32M Definitions for pt 5B . . . . . . . . . . . . . . . . . . . . . . . . . . 32N Closure of standard defined benefit category. . . . . . . 84 84 84 84 85 85 85 85 86 86 86 87 89 90 90 90 91 91 91 91 92 92 92 92 93 2008 Act No. 75 Page 9

Revenue and Other Legislation Amendment Act (No. 2) 2008 Contents Part 20 126 127 128 Schedule 32O Approval to join after commencement day in particular circumstances . . . . . . . . . . . . . . . . . . . . . . 32P Membership taken to continue in particular circumstances . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Taxation Administration Act 2001 Act amended in pt 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 111 (Disclosure of confidential information) . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Minor amendments of the DutiesAct2001 . . . . . . . . . . . . . . . 93 95 95 95 96 97 Page 10 2008 Act No. 75

Queensland Revenue and Other Legislation Amendment Act (No. 2) 2008 Act No. 75 of 2008 An Act to amend the Duties Act 2001, Electricity Act 1994, First Home OwnerGrant Act 2000, Fuel Subsidy Act 1997, Government Owned CorporationsAct 1993, Integrated Planning Act 1997, Land Tax Act 1915, Liquor Act 1992, Liquor and Other Acts Amendment Act 2008, Payroll Tax Act 1971, Petroleum and Gas (Production and Safety) Act 2004, Racing Act 2002, South Bank Corporation Act 1989, South Bank Corporation By-law 2004, South East Queensland Water (Restructuring) Act 2007, State Developmentand Public Works Organisation Act 1971, Statutory Authorities(Superannuation Arrangements) Act 1994, Superannuation (State PublicSector) Act 1990 and Taxation Administration Act 2001 for particular purposes [Assented to 11 December 2008]

Revenue and Other Legislation Amendment Act (No. 2) 2008 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 (No. 2) 2008 . 2 Commencement (1) Part 2, division 2 is taken to have commenced on 26 July 2002. (2) Part 2, division 3 is taken to have commenced on 1 January 2007. (3) Part 2, division 4 is taken to have commenced on 10 September 2007. (4) Part 2, division 5 is taken to have commenced on 18 June 2007. (5) Part 2, division 6 is taken to have commenced on 29 August 2007. (6) Part 2, division 7 is taken to have commenced on 1 September 2008. (7) Part 2, division 9 commences on 1 January 2009. (8) Sections 49 and 55 (to the extent it inserts new definitions new home and special eligible transaction ) are taken to have commenced on 14 October 2008. (9) Part 4, other than sections 45, 49 to 52, 54 (to the extent it inserts new section 74) and 55 (to the extent it inserts new definitions new home and special eligible transaction ), commences on 1 July 2009. (10) Parts 9, 10, 14 and 15 commence on 1 January 2009. Page 12 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 3] (11) Part 13 commences on a day to be fixed by proclamation. (12) Section 90, as far as it inserts new section 113C, must be commenced on a day that is later than the day of commencement of section 89. (13) Subsection (12) does not limit the ActsInterpretationAct1954 , section 15D. (14) Section 125 is taken to have commenced on the day the Bill for this Act was introduced into the Legislative Assembly. Part 2 Amendment of Duties Act 2001 Division 1 Preliminary 3 Act amended in pt 2 and schedule This part and the schedule amend the Duties Act 2001. Division 2 Amendments taken to have commenced on 26 July 2002 4 Insertion of new ch 2, pt 9, div 4 Chapter 2, part 9— insert— ‘Division 4 Miscellaneous ‘95A Occupation date—particular arrangements for retirement village ‘(1) This section applies if— 2008 Act No. 75 Page 13

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 5] (a) a dutiable transaction is the transfer, or an agreement for the transfer, of residential land that is an accommodation unit in a retirement village; and (b) the transferee enters into a retirement village leasing arrangement for the unit. ‘(2) A reference in section 88 to a person occupying a residence as owner of the residence includes the transferee occupying the unit under the sublease.’. 5 Amendment of s 153 (Reassessment—noncompliance with occupancy requirements after occupation date for residence) Section 153— insert— ‘(1B) Also, for subsection (1)(b), a transferee does not dispose of residential land that is an accommodation unit in a retirement village only by entering into a retirement village leasing arrangement for the unit.’. 6 Amendment of s 154 (Reassessment—other noncompliance with occupancy requirements) Section 154— insert— ‘(2B) Also, for subsection (1)(b), a transferee does not dispose of residential land that is an accommodation unit in a retirement village only by entering into a retirement village leasing arrangement for the unit.’. 7 Amendment of s 155 (When transferees must give notice for reassessment) Section 155(3)— insert— Page 14 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 8] ‘ lease does not include a lease or sublease entered into as part of a retirement village leasing arrangement.’. 8 Amendment of s 291 (Reassessment—concession under pt 6) Section 291— insert— ‘(1AB) Also, for subsection (1)(a) or (c), a home borrower does not dispose of land that is an accommodation unit in a retirement village only by entering into a retirement village leasing arrangement for the unit.’. 9 Insertion of new ch 17, pt 11 Chapter 17— insert— ‘Part 11 Savings and transitional provisions for Revenue and Other Legislation Amendment Act (No. 2) 2008 ‘608 Meaning of commencement day In this part— commencement day means the day of commencement of the provision in which the term is used. ‘609 Limitation period—particular retirement village arrangements ‘(1) This section applies to duty imposed before commencement day if— (a) the duty was— the 2008 Act No. 75 Page 15

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 10] (i) transfer duty on the transfer, or agreement for the transfer, of residential land; or (ii) mortgage duty imposed on a mortgage over residential land; and (b) the land was an accommodation unit in a retirement village; and (c) on or after the commencement day, the transferee enters into a retirement village leasing arrangement for the unit. ‘(2) The limitation period for a reassessment of the duty does not apply.’. 10 Amendment of sch 6 (Dictionary) Schedule 6— insert— ‘ accommodation unit see the RetirementVillagesAct1999 , schedule. resident , of a retirement village, see the RetirementVillagesAct 1999 , section 9. retirement village see the RetirementVillagesAct1999 , section 5. retirement village leasing arrangement means an arrangement— (a) entered into between an owner of an accommodation unit in a retirement village and the scheme operator; and (b) under which the owner leases the unit to the scheme operator but occupies the unit, as the owner’s principal place of residence, under a sublease from the scheme operator; and (c) that is the only arrangement available to the owner for occupying the unit. Page 16 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 11] scheme operator means a retirement village scheme operator within the meaning of the RetirementVillagesAct1999 , section 8.’. Division 3 Amendment taken to have commenced on 1 January 2007 11 Amendment of s 93A (Concession—mixed and multiple claims for individuals—vacant land) Section 93A(5) and (6)— omit, insert— ‘(5) The transfer duty imposed on the dutiable transaction is the amount worked out by deducting, from transfer duty on the dutiable value of the transaction, the lesser of the following amounts— (a) the total amount worked out by, for each relevant transferee, applying the relevant transferee’s interest to the concession amount stated in schedule 4B opposite the dutiable value of the vacant land; (b) the total amount worked out by, for each relevant transferee, applying the relevant transferee’s interest to transfer duty on the dutiable value of the vacant land. ‘(6) For subsection (5), the relevant transferee’s interest is the proportion that the share of the relevant transferee in the whole dutiable property bears to the total of the shares of— (a) for a dutiable transaction to which this section applies under subsection (1)—all the transferees; or (b) for a dutiable transaction to which this section applies under subsection (2)—all the co-owners, or the owner, on completion of the transaction.’. 2008 Act No. 75 Page 17

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 12] Division 4 Amendments taken to have commenced on 10 September 2007 12 Amendment of s 76 (Who is a qualified holder and a large qualified holder ) Section 76(1)— insert— ‘(e) a person of a class approved under section 76A; or (f) a person approved under section 76B.’. 13 ‘76A Insertion of new ss 76A–76D After section 76— insert— Approval of class of foreign unit holders as qualified holders ‘The commissioner may, by gazette notice, approve a class of persons as qualified holders of units in a unit trust if the commissioner is satisfied persons of that class hold the units in a capacity that, under the law of a foreign country or external Territory, corresponds to— (a) an entity mentioned in section 76(1)(a) other than the trustee of a declared public unit trust; or (b) an entity mentioned in section 76(1)(b) to (d). ‘76B Approval of particular foreign unit holder as qualified holder ‘(1) The trustee of a unit trust may apply to the commissioner for the approval, for section 76(1)(f), of a stated person who holds units in the trust (the unit holder ). ‘(2) The application must— (a) be in the approved form; and Page 18 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 13] (b) be supported by enough information to enable the commissioner to decide the application. ‘(3) The commissioner may approve the application if satisfied the unit holder holds the units in a capacity that, under the law of a foreign country or external Territory, corresponds to— (a) an entity mentioned in section 76(1)(a) other than the trustee of a declared public unit trust; or (b) an entity mentioned in section 76(1)(b) to (d). ‘(4) If the commissioner reasonably requires advice about a particular matter before deciding the application, the commissioner may refuse to deal further with the application until the applicant pays, or agrees to pay, the reasonable costs of obtaining the advice. ‘(5) The commissioner may give approval subject to conditions the commissioner considers appropriate. Example — A condition may state that the approval ends if there is a particular change in the circumstances of the person to whom the approval relates. ‘(6) The commissioner must give notice of the decision on the application to the applicant. ‘(7) If, because of the decision, the commissioner makes an assessment on the basis that a particular person is not approved, or is approved on stated conditions, an objection to the decision may be made as part of an objection to the assessment. Note — For objections and appeals against assessments, see the Administration Act, part 6. ‘(8) An approval takes effect on the day it is given or on the later day stated in the notice of the decision to give the approval. 2008 Act No. 75 Page 19

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 13] ‘76C Approval holders must notify commissioner of material changes ‘(1) This section applies to an approval in force under section 76B if there is a material change in the circumstances existing when the approval was given. ‘(2) Within 28 days after the approval holder becomes aware, or ought reasonably to have become aware, of the change, the approval holder must give the commissioner notice of the change. Note — Failure to give the notice is an offence under the Administration Act, section 120. ‘76D Cancellation or variation of approvals ‘(1) The commissioner may, by notice to the holder of an approval in force under section 76B, cancel the approval or vary it in a stated way if the commissioner considers— (a) a condition of the approval is no longer being satisfied or complied with; or (b) there has been a material change in the circumstances existing when the approval was given. ‘(2) The cancellation or variation has effect on the day stated in the notice (the effective day ). ‘(3) The effective day may be earlier than the day the notice is given but not earlier than the day the condition mentioned in subsection (1)(a) stopped being satisfied or complied with or the day of the material change in the circumstances mentioned in subsection (1)(b). ‘(4) If, because of the decision to cancel or vary the approval, the commissioner makes an assessment on the basis that, at a particular time, a particular person was not approved or was approved on stated conditions, an objection to the decision may be made as part of an objection to the assessment. Page 20 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 14] Note — For objections and appeals against assessments, see the Administration Act, part 6.’. Division 5 Amendment taken to have commenced on 18 June 2007 14 Amendment of s 14 (What is the unencumbered value of property) Section 14(4), ‘that is the transfer, or agreement for the transfer, of land’— omit, insert— ‘mentioned in section 9(1)(a), (b) or (d) for which the dutiable property is land’. Division 6 Amendment taken to have commenced on 29 August 2007 15 Amendment of s 390 (Exemption—particular persons and entities) Section 390(1)— insert— ‘(m) a person who has lost the use of 1 or both legs if— (i) the vehicle is for use for transport to and from the person’s place of education because the person can not use public transport; and (ii) the education is for the purpose of obtaining employment.’. 2008 Act No. 75 Page 21

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 16] Division 7 Amendments taken to have commenced on 1 September 2008 16 Amendment of s 92 (Concession—first home) Section 92(1)(c)(i)(A), ‘$350000’— omit, insert— ‘$500000’. 17 Insertion of new s 610 Chapter 17, part 11— insert— ‘610 Application of amendment about concession for transfer duty—first home ‘A reference in section 607 to a relevant provision as in force on 1 September 2008 includes section 92, as amended by the Revenue and Other Legislation Amendment Act (No. 2) 2008 , as in force on 1 September 2008.’. Division 8 Amendments commencing on assent 18 Amendment of s 10 (What is dutiable property ) Section 10(1)— insert— ‘ Note — Section 498 includes provision about references to dutiable property.’. 19 Amendment of s 41 (What is a partnership acquisition ) Section 41— insert— Page 22 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 20] ‘ Note — Section 498 includes provision about references to dutiable property.’. 20 Amendment of s 53 (Creating trust of dutiable property) Section 53(2)— insert— ‘ Note — Section 498 includes provision about references to dutiable property.’. 21 Amendment of s 69 (What is a listed unit trust ) Section 69— insert— ‘ Note — Section 498A includes provision about when the quotation of securities is suspended.’. 22 Amendment of s 83 (Person’s indirect trust interest is proportionate to land holding trust’s dutiable property) Section 83— insert— ‘ Note — Section 498 includes provision about references to dutiable property.’. 23 Amendment of s 118 (Exemption—trust acquisition or surrender in family trust) Section 118(1)(a), (2)(a) and (4), definition family company , after ‘established’— insert— ‘and maintained’. 2008 Act No. 75 Page 23

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 24] 24 Amendment of s 225 (Exemption—relevant acquisition in family trust) Section 225(1)(a) and (3), definition family company , after ‘established’— insert— ‘and maintained’. 25 Insertion of new s 379A After section 379— insert— ‘379A Who is a relative ‘A relative of a person is any of the following— (a) the person’s spouse; (b) a parent or grandparent of the person; (c) a parent or grandparent of the person’s spouse; (d) a child, stepchild or grandchild of the person; (e) a child, stepchild or grandchild of the person’s spouse; (f) the spouse of anyone in paragraphs (b) to (e).’. 26 Amendment of s 385 (Exemption—registration of previously registered vehicle) Section 385(c)— omit, insert— ‘(c) the application is made by— (i) the same person in whose name the vehicle was registered immediately before the expiry or cancellation (the previous registered operator ); or (ii) a relative of the previous registered operator; or (iii) the previous registered operator and a relative of the previous registered operator.’. Page 24 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 27] 27 Amendment of s 386 (Exemption—registration of interstate registered vehicle) (1) Section 386, heading, after ‘vehicle’— insert— ‘ or previously registered vehicle ’. (2) Section 386(1)(a)— omit, insert— ‘(a) either— (i) the vehicle is registered under an Act of another State that corresponds to the Vehicle Registration Act (a corresponding Act ); or (ii) the vehicle was registered under a corresponding Act and the registration expired or was cancelled under that Act; and’. (3) Section 386(4)— omit, insert— ‘(4) In this section— registered operator , of a vehicle mentioned in subsection (1)(a)(ii), means the person in whose name the vehicle was registered immediately before the expiry or cancellation.’. 28 Amendment of s 390 (Exemption—particular persons and entities) Section 390(2), words after ‘gift’— omit, insert— ‘to a relative of the registered operator.’. 29 Insertion of new s 393A Chapter 9, part 5— insert— 2008 Act No. 75 Page 25

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 29] ‘393A Reassessment—noncomplying use by vehicle dealer ‘(1) This section applies if— (a) vehicle registration duty is not paid on an application to register a vehicle in the name of a vehicle dealer, or to transfer a vehicle to a vehicle dealer, on the basis of an exemption under section 389; and (b) the vehicle stops being trading stock, or stops being used as a demonstrator, other than because of a sale of the vehicle in the ordinary course of business. ‘(2) Within 28 days after the event mentioned in subsection (1)(b) happens, the vehicle dealer must give notice in the approved form to the commissioner. Note — Failure to give the notice is an offence under the Administration Act, section 120. ‘(3) The commissioner must make a reassessment to impose vehicle registration duty on the application to register or transfer the vehicle as if the exemption from duty had never applied. Note — Unpaid tax interest and penalty tax may be payable under the Administration Act, part 5. ‘(4) For subsection (1)(b), the vehicle is taken to stop being trading stock, or stop being used as a demonstrator, on the day that is the prescribed period after the registration or transfer mentioned in subsection (1)(a), unless the vehicle dealer sells the vehicle in the ordinary course of business before that day. ‘(5) In this section— prescribed period means the period, at least 1 year, prescribed under a regulation for this section or, if no period is prescribed, 1 year.’. Page 26 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 30] 30 Amendment of s 407 (Group property for intra-group transfer of property) Section 407(1)(e)— insert— ‘ Note — Section 498A includes provision about when the quotation of securities is suspended.’. 31 Amendment of s 412 (Reassessment—exemption for intra-group transfers of property, trustees and land rich duty) Section 412(4)(b)(ii)— insert— ‘ Note — Section 498A includes provision about when the quotation of securities is suspended.’. 32 Amendment of s 433 (Application of ch 11) (1) Section 433(1)(b)— omit. (2) Section 433(1)(c)— renumber as section 433(1)(b). (3) Section 433— insert— ‘(3) However, despite subsection (1), this chapter does not apply in relation to a duty benefit that is attributable to an exemption or concession under this Act for duty, unless an entity entered into or carried out a scheme or part of a scheme for the sole or dominant purpose of creating a circumstance or state of affairs to which the exemption or concession would apply. ‘(4) For this section, for deciding what was an entity’s sole or dominant purpose for entering into or carrying out a scheme 2008 Act No. 75 Page 27

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 33] or part of a scheme, any purpose relating to eliminating, reducing or postponing a liability for a foreign tax is to be disregarded. ‘(5) In this section— foreign tax means a tax, duty or other impost imposed under a law of another State, the Commonwealth or a jurisdiction outside Australia.’. 33 Amendment of s 459 (Restrictions on registration) Section 459(3)— omit, insert— ‘(3) Also, an institution may be registered if its principal object or pursuit— (a) is fulfilling a charitable object or promoting the public good; and (b) is not a leisure, recreational, social or sporting object or pursuit.’. 34 Insertion of new s 463A After section 463— insert— ‘463A Notice of ceasing to be entitled to registration ‘Within 28 days after an exempt institution ceases to be entitled to be registered under section 459, it must give written notice to the commissioner. Note — Failure to give the notice is an offence under the Administration Act , section 120.’. 35 Insertion of new s 471EA After section 471E— Page 28 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 36] insert— ‘471EA Liability not discharged until commissioner receives payment ‘(1) This section applies to the liability of a liable party to the instrument or transaction to pay an amount of duty, assessed interest or penalty tax on the instrument or transaction. ‘(2) The liability is not discharged until the amount is paid to the commissioner. ‘(3) Subsection (2) applies even though the liable party has paid the amount to the self assessor.’. 36 Insertion of new s 498A After section 498— insert— ‘498A Suspension of quotation of securities as part of an avoidance arrangement ‘(1) This section applies to securities quoted on the market operated by a recognised stock exchange if the quotation of the securities is suspended. ‘(2) The commissioner may regard the securities as not being quoted on the market during the period of the suspension if the suspension is part of an arrangement to avoid the imposition of duty. ‘(3) In this section— security includes a share and a unit in a unit trust.’. 37 Insertion of new s 611 Chapter 17— insert— 2008 Act No. 75 Page 29

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 38] ‘611 Reassessment of vehicle registration duty under s 393A ‘Section 393A does not apply in relation to an application to register a vehicle in the name of a vehicle dealer, or to transfer a vehicle to a vehicle dealer, made before the commencement day. ‘612 Non-application of s 471EA to liabilities arising before commencement day ‘Section 471EA does not apply to a liability to pay an amount of duty, assessed interest or penalty tax that arose before the commencement day.’. 38 Amendment of sch 6 (Dictionary) (1) Schedule 6— insert— ‘ relative , for chapter 9, see section 379A.’. (2) Schedule 6, definition Queensland marketable security , section 2— insert— ‘ Note — Section 498A includes provision about when the quotation of securities is suspended.’. (3) Schedule 6, definition unlisted corporation — insert— ‘ Note — Section 498A includes provision about when the quotation of securities is suspended.’. Page 30 2008 Act No. 75

Division 9 Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 2 Amendment of Duties Act 2001 [s 39] Amendments commencing on 1 January 2009 39 Amendment of s 153 (Reassessment—disposal after occupation date for residence) Section 153(1)(b), after ‘land’— insert— ‘, other than because of an intervening event,’. 40 Amendment of s 154 (Reassessment—noncompliance with occupancy requirements) (1) Section 154(1)(b)— omit, insert— ‘(b) either of the following happens other than because of an intervening event— (i) a transferee disposes of the land before the occupation date; (ii) a transferee’s occupation date for the residence on the land is not within— (A) if the dutiable transaction related to residential land—1 year after the transfer date for the land; or (B) if the dutiable transaction related to vacant land—2 years after the transfer date for the land.’. (2) Section 154(2), (2A), (2B) and (4)(b), ‘subsection (1)(b)’— omit, insert— ‘subsection (1)(b)(i)’. 2008 Act No. 75 Page 31

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 3 Amendment of Electricity Act 1994 [s 41] 41 Amendment of s 291 (Reassessment—concession under pt 6) (1) Section 291(1), after ‘happen’— insert— ‘other than because of an intervening event’. (2) Section 291(1)(b), ‘other than because of an intervening event,’— omit. 42 Amendment of sch 6 (Dictionary) Schedule 6, definition intervening event , paragraph (b), ‘section 154 or 291 apply’— omit, insert— ‘section 153, 154 or 291 applies’. Part 3 Amendment of Electricity Act 1994 43 Act amended in pt 3 This part amends the Electricity Act 1994. 44 Insertion of new s 91AA Chapter 4, part 2, division 2— insert— ‘91AA Provision for compliance with decisions about notified prices ‘(1) This section applies if— Page 32 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 45] (a) the pricing entity decides or purports to decide notified prices (the decided prices ); and (b) the decided prices are, for whatever reason, quashed, set aside or declared or ordered to be of no effect in a proceeding. ‘(2) Despite any matter mentioned in subsection (1)(b), for section 90A and any other provision of this Act, the decided prices— (a) are taken to have, since the making of the decision or purported decision, always been notified prices; and (b) continue in force as if they were notified prices until the pricing entity decides new notified prices.’. Part 4 Amendment of First Home Owner Grant Act 2000 45 Act amended in pt 4 This part amends the First Home Owner Grant Act 2000. 46 Amendment of s 5 (Meaning of eligible transaction ) Section 5— insert— ‘(6) Also, a transaction is not an eligible transaction if the consideration for the transaction is $1m or more. ‘(7) Also, a contract mentioned in subsection (1)(a) is not an eligible transaction if the total of the following— (a) the unencumbered value of the home; (b) the unencumbered value of the relevant interest in the land, on which the home is built or to be built, at the commencement date for the contract; is $1m or more. 2008 Act No. 75 Page 33

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 47] ‘(8) Also, a contract mentioned in subsection (1)(b) to have a home built on land is not an eligible transaction if the total of the following— (a) the consideration for the transaction; (b) the unencumbered value of the land at the commencement date for the contract; is $1m or more. ‘(9) Also, a transaction mentioned in subsection (1)(c) is not an eligible transaction if the total of the following— (a) the consideration for the transaction; (b) the unencumbered value of the land, on which the home is to be built, at the commencement date for the transaction; is $1m or more.’. 47 Insertion of new s 8A After section 8— insert— ‘8A Meaning of unencumbered value ‘(1) The unencumbered value of property is the value of the property determined without regard to— (a) any encumbrance to which the property is subject, whether contingently or otherwise; or (b) any arrangement— (i) the parties to which are not dealing with each other at arm’s length; and (ii) that results in the reduction of the value of the property; or (c) any arrangement for which a significant purpose of any party to the arrangement was, in the commissioner’s opinion, the reduction of the value of the property. Page 34 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 48] ‘(2) Also, the unencumbered value of property held by a person on trust as guardian for another person who is under a legal disability must be determined without regard to the liabilities of the trust, including the liability to indemnify the trustee. ‘(3) In this section— property means— (a) a home; or (b) land; or (c) a relevant interest in land.’. 48 Insertion of new s 22A After section 22— insert— ‘22A Repayment of grant after completion of particular transactions ‘(1) This section applies if— (a) a first home owner grant is paid before the completion of a relevant transaction; and (b) on completion of the transaction— (i) the unencumbered value of the home the subject of the transaction results in the transaction not being an eligible transaction under section 5(7); or (ii) the consideration for the transaction results in the transaction not being an eligible transaction under section 5(8) or (9). ‘(2) The applicant for the grant must within 28 days after completion of the transaction— (a) give written notice to the commissioner that the transaction is not an eligible transaction; and (b) repay the amount of the grant. Maximum penalty—40 penalty units. 2008 Act No. 75 Page 35

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 49] ‘(3) For a joint application, each applicant is individually liable to comply with the requirements under subsection (2)(a) and (b), but compliance by any one or more of them must be regarded as compliance by both or all. ‘(4) In this section— relevant transaction means— (a) a contract mentioned in section 5(1)(b) to have a home built on land; or (b) a transaction mentioned in section 5(1)(c); or (c) a contract mentioned in section 5(2)(b).’. 49 Replacement of pt 3, div 5 Part 3, division 5— omit, insert— ‘Division 5 Special eligible transactions ‘25A Meaning of new home for div 5 ‘(1) A new home is a home that— (a) has not been previously occupied or sold as a place of residence; or (b) is a substantially renovated home. ‘(2) For subsection (1)(b), a home is a substantially renovated home if— (a) the home is the subject of a contract for the purchase of the home; and (b) the sale of the home under the contract is, under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), a taxable supply as a sale of new residential premises as defined under section 40-75(1)(b) of that Act; and Page 36 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 49] (c) the home, as renovated, has not been previously occupied or sold as a place of residence. ‘25B Meaning of special eligible transaction for div 5 ‘(1) A special eligible transaction is an eligible transaction the commencement date for which is between 14 October 2008 and 30 June 2009, both dates inclusive, that is— (a) a contract for the purchase of a home; or (b) a comprehensive home building contract for a new home if— (i) the building work starts within the prescribed start period or within the longer period the commissioner allows in particular circumstances; and (ii) the contract states the building work must be completed within the prescribed building period or, if the contract does not state a completion date for the building work, it is completed— (A) within the prescribed building period; or (B) within the longer period the commissioner allows in particular circumstances; or (c) the building of a new home by an owner builder if the eligible transaction is completed within the prescribed building period or within the longer period the commissioner allows in particular circumstances. ‘(2) However, an eligible transaction mentioned in subsection (1)(a) that is a contract to purchase a new home on a proposed lot on an unregistered plan of subdivision of land is a special eligible transaction only if the contract states the building work must be completed before the prescribed completion date or, if the contract does not state a completion date for the building work, it is completed before the prescribed completion date. 2008 Act No. 75 Page 37

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 49] ‘(3) Also, an eligible transaction that is a contract is not a special eligible transaction if the commissioner is satisfied the contract forms part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant for a special eligible transaction. ‘(4) Unless satisfied to the contrary, the commissioner must presume the existence of a scheme mentioned in subsection (3) if the contract replaces a contract made before 14 October 2008 that is— (a) a contract to purchase the same or substantially similar home; or (b) a comprehensive home building contract to build the same or a substantially similar home. ‘(5) For this section, building work— (a) starts when laying the foundations for the home starts; and (b) is completed when the building is ready for occupation as a home and any completion requirements prescribed under a regulation are complied with. ‘(6) In this section— prescribed building period , for building work, means the period starting on the date the work is started and ending 18 months after it is started. prescribed completion date means 31 December 2010. prescribed start period , for building work, means the period starting on the commencement date and ending 26 weeks after that date. ‘25C Amount of grant ‘(1) Despite section 20, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction for a new home is the lesser of the following— (a) the consideration for the transaction; Page 38 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 50] (b) $21000. ‘(2) Despite section 20, the amount of a first home owner grant for an eligible transaction that is a special eligible transaction for a home, other than a new home, is the lesser of the following— (a) the consideration for the transaction; (b) $14000.’. 50 Amendment of s 32 (Powers on investigation) Section 32(1)— omit, insert— ‘(1) For carrying out an authorised investigation, the commissioner may, by written notice, require a person to do one or more of the following— (a) give the commissioner written information stated in the notice; (b) attend at a stated time and place before the commissioner, or a stated authorised officer, to answer questions relevant to the investigation; (c) produce a document relevant to the investigation to the commissioner at a reasonable stated time and place.’. 51 Insertion of new s 51A Part 4, division 3— insert— ‘51A Court may order repayment etc. ‘(1) This section applies if— (a) a first home owner grant is paid to a person; and (b) the person is convicted by a court for a contravention of section 22(5), 22A(2), 23(4), 42(1) or 43(1) in relation to the grant. 2008 Act No. 75 Page 39

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 52] ‘(2) The court may order the person to repay the grant. ‘(3) Also, the court may order the person to pay the commissioner twice the grant amount if it is satisfied the circumstances of the contravention form part of a scheme to circumvent limitations on, or requirements affecting, eligibility or entitlement to a first home owner grant. ‘(4) This section does not limit the court’s powers under the Penalties and Sentences Act 1992 or any other law.’. 52 Amendment of s 68 (Offence to disclose confidential information) (1) Section 68(2), ‘subsection (3)’— omit, insert— ‘subsection (3) or (4)’. (2) Section 68(3)(d)— omit, insert— ‘(d) for a legal proceeding under this Act.’. (3) Section 68(3A) and (4)— renumber as section 68(6) and (7). (4) Section 68— insert— ‘(4) Also, if the commissioner becomes aware, from information obtained or held by the commissioner in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), the commissioner may disclose confidential information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding). ‘(5) For a proceeding other than a legal proceeding under this Act, the person can not be compelled to disclose to a court or to a party— Page 40 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 53] (a) confidential information; or (b) whether or not the person has received particular confidential information; or (c) the identity of the source of particular confidential information.’. (5) Section 68(7), as renumbered, definition confidential information — omit, insert— ‘ confidential information means information held by the commissioner, including information given under section 16, that relates to a particular application for a first home owner grant.’. 53 Insertion of new s 69B After section 69A— insert— ‘69B Valuation or evidence of value of property ‘(1) For determining whether a transaction is an eligible transaction, the commissioner may— (a) by notice given to a relevant person, require the person to lodge a valuation of property prepared by a registered valuer or to provide the other evidence of value the commissioner considers appropriate; or (b) have property valued; or (c) rely on a valuation of property prepared by a registered valuer, or other person the commissioner is satisfied is properly qualified to provide evidence of value of the property. ‘(2) If the commissioner is not satisfied with the valuation or evidence lodged or provided under subsection (1)(a), the commissioner may— (a) have the property valued; or 2008 Act No. 75 Page 41

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 54] (b) rely on a valuation of the property prepared by a registered valuer, or another person the commissioner is satisfied is properly qualified to provide evidence of value of the property. ‘(3) The commissioner may recover the cost of obtaining a valuation under this section from the relevant person. ‘(4) In this section— property means— (a) a home; or (b) land; or (c) a relevant interest in land. registered valuer means a valuer registered under the ValuersRegistration Act 1992 . relevant person means— (a) an applicant for a first home owner grant in relation to the transaction; or (b) a former applicant for a first home owner grant in relation to the transaction.’. 54 Insertion of new pt 8 After section 72— insert— ‘Part 8 Transitional provisions for Revenue and Other Legislation Amendment Act (No. 2) 2008 ‘73 Continuing operation of Act for particular eligible transactions ‘(1) This Act continues to apply in relation to a relevant application as if this Act had not been amended by part 4 of the amending Act, other than sections 49 to 52, 54 (to the Page 42 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 4 Amendment of First Home Owner Grant Act 2000 [s 55] extent it inserts new section 74) and 55 (to the extent it inserts new definitions new home and special eligible transaction ). ‘(2) In this section— amending Act means the Revenue and Other Legislation Amendment Act (No. 2) 2008 . relevant application means an application for a first home owner grant, if the commencement date for the eligible transaction to which the application relates is a date earlier than 1 July 2009. ‘74 Transitional provision for particular approved form ‘(1) This section applies to the first publication in the gazette, on or after the commencement of this section, of a notice under the Statutory Instruments Act 1992 , section 58(6)(a) relating to the approval or availability of a relevant form. ‘(2) The publication is taken to have been effective on and from 14 October 2008. ‘(3) In this section— relevant form means a form for making an application for a first home owner grant for a special eligible transaction. special eligible transaction see section 25B.’. 55 Amendment of schedule (Dictionary) Schedule— insert— ‘ new home , for part 3, division 5, see section 25A(1). special eligible transaction , for part 3, division 5, see section 25B(1). unencumbered value see section 8A.’. 2008 Act No. 75 Page 43

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 5 Amendment of Fuel Subsidy Act 1997 [s 56] Part 5 Amendment of Fuel Subsidy Act 1997 56 Act amended in pt 5 This part amends the Fuel Subsidy Act 1997. 57 Amendment of s 141 (Confidentiality of information) (1) Section 141(1), after ‘gained’— insert— ‘or held’. (2) Section 141(3A) and (4)— renumber as section 141(5) and (6). (3) Section 141— insert— ‘(4) Also, if the commissioner becomes aware, from information obtained or held by the commissioner in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), subsection (1) does not apply to the disclosure of information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding).’. 58 Insertion of new s 141A After section 141— insert— ‘141A Refusal to disclose particular information ‘(1) This section applies to a person in relation to information ( confidential information ) concerning someone else’s affairs Page 44 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 6 Amendment of Government Owned Corporations Act 1993 [s 59] gained or held by the person in performing functions or exercising powers under this Act. ‘(2) The person can not be compelled to disclose to a court in a proceeding, or to a party to the proceeding— (a) confidential information; or (b) whether or not the person has received particular confidential information; or (c) the identity of the source of particular confidential information. ‘(3) Subsection (2) does not apply to a proceeding for the administration or enforcement of this Act. ‘(4) In this section— information includes a document.’. Part 6 Amendment of Government Owned Corporations Act 1993 59 Act amended in pt 6 This part amends the GovernmentOwnedCorporationsAct1993 . 60 Replacement of s 146 (Appointment of senior executives) Section 146— omit, insert— ‘146 Appointment of senior executives ‘The senior executives of a GOC are to be appointed by the GOC’s board.’. 2008 Act No. 75 Page 45

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 7 Amendment of Integrated Planning Act 1997 [s 61] Part 7 Amendment of Integrated Planning Act 1997 61 Act amended in pt 7 This part amends the Integrated Planning Act 1997 . 62 Insertion of new ch 6, pt 9 After section 6.8.13— insert— ‘Part 9 Transitional provision for amendments under Revenue and Other Legislation Amendment Act (No. 2) 2008 ‘6.9.1 Provision for particular development applications ‘(1) Subsection (2) applies to a development application that— (a) was made before 31 March 2008 (whether or not the application was decided before 31 March 2008); and (b) was a properly made application. ‘(2) Schedule 8, part 1, table 5, item 2A as in force on or after 31 March 2008 does not apply to the development application. ‘(3) Subsection (4) applies to a development application that— (a) was made after 30 March 2008 and before the commencement (whether or not the application was decided before the commencement); and (b) was a properly made application. ‘(4) Schedule 8, part 1, table 5, item 2A as in force on or after the commencement applies to the development application. ‘(5) Subsection (2) applies despite section 1.4.8. Page 46 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 63] ‘(6) In this section— commencement means the day this section commences.’. 63 Amendment of sch 8 (Assessable development and self-assessable development) Schedule 8, part 1, table 5, item 2A— omit, insert— Development on local heritage place ‘2A All aspects of development on a local heritage place, other than— (a) development that is self-assessable development under part 2, table 1, item 1; or (b) development to which chapter 5, part 6 applies; or (c) development carried out by the State on designated land; or (d) development mentioned in schedule 9.’. Part 8 Amendment of Land Tax Act1915 Division 1 Preliminary 64 Act amended in pt 8 This part amends the Land Tax Act 1915. Division 2 Amendment about secrecy 65 Amendment of s 4A (Secrecy) (1) Section 4A(1AA)— 2008 Act No. 75 Page 47

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 66] renumber as section 4A(2). (2) Section 4A(1AB), ‘subsection (1AA)’— omit, insert— ‘subsection (2)’. (3) Section 4A(1AB)(a), ‘subsection (1AA)(a) or (b)’— omit, insert— ‘subsection (2)(a) or (b)’. (4) Section 4A(1AB)(b), ‘subsection (1AA)(c)’— omit, insert— ‘subsection (2)(c)’. (5) Section 4A(1AB) to (3)— renumber as section 4A(4) to (9). (6) Section 4A— insert— ‘(3) Also, if the commissioner becomes aware, from information obtained or held by the commissioner in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), subsection (1) does not apply to the disclosure of information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding).’. Division 3 Other amendments 66 Amendment of s 3 (Definitions) Section 3— insert— Page 48 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 67] ‘ residential care see the Aged Care Act 1997 (Cwlth), section 41-3. residential care service see the Aged Care Act 1997 (Cwlth), schedule 1.’. 67 Amendment of s 3E (When land is a principal place of residence) Section 3E— insert— ‘(1A) Subsection (1)(a) applies subject to section 3EAA.’. 68 Insertion of new s 3EAA After section 3E— insert— ‘3EAA Land not continuously used for residential purposes ‘(1) This section states the circumstances in which land is taken to be used as the principal place of residence of a person despite the land not being continuously used for residential purposes by the person during the period (the relevant period ) mentioned in section 3E(1)(a). ‘(2) The land is taken to be used as the principal place of residence of the person during the relevant period if during the whole or part of the period— (a) the person resided at a hospital as an inpatient of the hospital; or (b) the person received residential care at a residential care service; or (c) the person resided on other land that is not owned by the person with, and was under the care of, someone else. ‘(3) Subject to subsection (4), subsection (2) does not apply if income has been derived from the use of the land during the period of 1 year (the 1 year period ) immediately preceding the 2008 Act No. 75 Page 49

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 69] time when the ownership of land for the purposes of this Act is determined. ‘(4) Income may be derived from the use of the land during the 1 year period only if— (a) the income is derived from a lease, licence or other arrangement under which a person has a right to occupy the land and the total period for which the right of occupation is conferred is not more than 6 months of the 1 year period; or (b) the income is derived from a lease, licence or other arrangement under which a person has a right to occupy the land, and the income is not more than is reasonably required to cover the following— (i) rates and other charges levied on the land by the local government for the land; (ii) maintenance expenses for the land. ‘(5) The maximum period for which a person may be taken under subsection (2) to use land as the principal place of residence of the person is 6 years starting at the end of the last period of at least 6 consecutive months during which the land was actually used as the principal place of residence of the person.’. 69 Amendment of s 13 (Land exempted from tax) (1) Section 13(1)— insert— ‘(m) land on which an aged care facility is located.’. (2) Section 13(5)— insert — ‘ aged care facility means a facility at which residential care is provided by an approved provider. approved provider see the Aged Care Act 1997 (Cwlth), schedule 1.’. Page 50 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 8 Amendment of Land Tax Act 1915 [s 70] 70 Amendment of s 26C (Liability of owner who subdivides certain land) Section 26C— insert— ‘(1A) Subsection (1) does not apply if— (a) the owner of the land has used it as the owner’s principal place of residence during the relevant period; and (b) the land has been subdivided by the owner into not more than 5 allotments (the subdivided allotments ) in the financial year starting immediately after the end of the relevant period. ‘(1B) Despite subsection (1A), subsection (1) continues to apply if— (a) the owner subdivides any of the subdivided allotments within 5 years after the day of the original subdivision (the relevant period ); and (b) the effect of the further subdivision is that the land has been subdivided by the owner into more than 5 allotments. ‘(1C) Subsection (1B) extends to any one or more further subdivisions by the owner of the subdivided allotments during the relevant period.’. 71 Insertion of new s 62A Part 8— insert— ‘62A Application of further amendments ‘(1) This Act, as amended by the Revenue and Other LegislationAmendment Act (No. 2) 2008 , section 69 applies to land tax levied for a financial year starting on or after 1 July 2008. ‘(2) This Act, as amended by the Revenue and Other LegislationAmendmentAct(No.2)2008 , part 8, division 3, other than 2008 Act No. 75 Page 51

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 9 Amendment of Liquor Act 1992 [s 72] section 69, applies to land tax levied for a financial year starting on or after 1 July 2009.’. Part 9 Amendment of Liquor Act 1992 72 Act amended in pt 9 This part amends the Liquor Act 1992 . 73 Amendment of s 140 (Closure of unsafe or unhealthy premises) Section140— insert— ‘(4) In this section— premises includes part of premises.’. 74 Amendment of s 142AE (Application of div 6) Section 142AE(4)(b)— insert — ‘(vii)licensed premises at the Queensland Performing Arts Centre, Queensland Cultural Centre, corner of Grey and Melbourne Streets, South Brisbane; and’. 75 Insertion of new s 153A After section 153— insert— ‘153A Sale, supply or consumption of liquor in car park ‘(1) This section applies if licensed premises include a car park. Page 52 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 10 Amendment of Liquor and Other Acts Amendment Act 2008 [s 76] ‘(2) The licensee must not, without the chief executive’s approval— (a) sell or supply liquor in the car park; or (b) allow liquor to be consumed in the car park. Maximum penalty—25 penalty units.’. 76 Omission of s 215A (Refund of fees—general) Section 215A— omit. Part 10 Amendment of Liquor and Other Acts Amendment Act 2008 77 Act amended in pt 10 This part amends the Liquor and Other Acts Amendment Act2008 . Editor’s note — The legislation ultimately amended by this part is the Liquor Act 1992 . 78 Amendment of s 13 (Replacement of pt 4 (Licences and permits)) Section 13, new sections 76(2) and 80(2), ‘primary purpose’— omit, insert— ‘principal activity’. 2008 Act No. 75 Page 53

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 10 Amendment of Liquor and Other Acts Amendment Act 2008 [s 79] 79 Amendment of s 14 (Amendment of s 105 (Requirements for applications)) Section 14, new section 105(5)— insert— ‘(f) an application by a licensee for an approval to sell or supply liquor, or allow liquor to be consumed, in a car park of the licensed premises.’.’. 80 Amendment of s 23 (Insertion of new pt 5, div 4A) Section 23, new section 141C(2), ‘(1)(c)’— omit, insert— ‘(1)(b)’. 81 Omission of s 37 (Amendment of s 215A (Refund of fees—general)) Section 37— omit. 82 Amendment of sch 1 (Consequential and other amendments of Acts) (1) Schedule 1, amendments of the Liquor Act 1992 , amendment 33— omit. (2) Schedule 1, amendments of the Liquor Act 1992 , amendment 41— omit, insert — ‘41 Section 162— omit, insert — Page 54 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 10 Amendment of Liquor and Other Acts Amendment Act 2008 [s 82] ‘162 Taking liquor onto or away from premises subject to subsidiary on-premises licence ‘(1) A person must not take liquor onto premises to which a subsidiary on-premises licence relates for consumption on the premises, unless the premises are premises mentioned in section 67A. Maximum penalty—25 penalty units. ‘(2) Subject to subsections (3) to (5), a person must not take liquor from premises to which a subsidiary on-premises licence relates. Maximum penalty—25 penalty units. ‘(3) Subsection (2) does not apply if— (a) the premises are premises mentioned in section 67A; and (b) either of the following applies— (a) if the liquor is wine—the wine was supplied to the person on the premises lawfully under the licence as authorised under section 67A(2)(b); (b) the person brought the liquor onto the premises. ‘(4) Subsection (5) applies to premises to which a subsidiary on-premises licence relates that is used for the conduct of a business selling wine by a person who also holds a licence (the wine licence ) under the Wine Industry Act 1994 . ‘(5) Despite subsection (2), a person may take wine sold to the person under the authority of the wine licence off the premises.’.’. 2008 Act No. 75 Page 55

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 11 Amendment of Pay-roll Tax Act 1971 [s 83] Part 11 Amendment of Pay-roll Tax Act 1971 83 Act amended in pt 11 This part amends the Pay-roll Tax Act 1971. 84 Amendment of s 9 (Wages liable to pay-roll tax) Section 9(1), words after paragraph (b)— omit. 85 Amendment of schedule (Dictionary) (1) Schedule, definition Commonwealth Act — omit. (2) Schedule, definition corresponding law , paragraph (a), ‘the Commonwealth Act or’— omit. (3) Schedule, definition corresponding law , paragraph (b), ‘, but does not include the Commonwealth Act’— omit. Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004 86 Act amended in pt 12 This part amends the PetroleumandGas(ProductionandSafety) Act 2004 . Page 56 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 87] 87 Insertion of new ch 6, pt 5 Chapter 6— insert— ‘Part 5 Disclosure and confidentiality ‘617A When Minister may disclose ‘(1) The Minister may disclose personal confidential information relating to the administration of this chapter— (a) to the person to whom the information relates or, if either of the following apply, to someone else— (i) with the consent, express or implied, of the person to whom the information relates; (ii) who the Minister reasonably believes is acting for the person to whom the information relates; or (b) if the disclosure is expressly permitted or required under an Act; or (c) to the extent necessary to perform the Minister’s functions under or relating to the administration or enforcement of this chapter; or (d) to a person for the administration or enforcement of this chapter; or (e) for any legal proceeding relating to this chapter. ‘(2) Also, the Minister may disclose other confidential information to any person, or for any purpose, the Minister is satisfied is appropriate in the circumstances. ‘(3) This section does not create a right in any person to be given personal confidential information. ‘(4) In this section— personal confidential information means confidential information that— (a) is not publicly available; and 2008 Act No. 75 Page 57

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 12 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 87] (b) identifies, or is likely to identify, a person or discloses matters about a person’s affairs. ‘617B Confidentiality ‘(1) This section applies to a person who— (a) is or has been a public service officer or engaged to perform functions under this Act; and (b) in that capacity has acquired information or has or had access to, or custody of, a document containing information relating to the administration of this chapter that is not publicly available. ‘(2) This section also applies to a person to whom the Minister has disclosed information under section 617A, other than the person to whom the information relates. ‘(3) The person must not— (a) make a record of the information; or (b) whether directly or indirectly, divulge or communicate the information; or (c) use the information to benefit any person. Maximum penalty—200 penalty units or 1 year’s imprisonment. ‘(4) However, subsection (3) does not apply if the record is made, or the information is divulged, communicated or used— (a) to the extent necessary to perform the person’s functions under or relating to this chapter; or (b) with the consent of the person to whom the information relates; or (c) as required or permitted by law. Page 58 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 13 Amendment of Racing Act 2002 [s 88] ‘617C Refusal of disclosure of particular information ‘(1) A person engaged in the administration or enforcement of this chapter can not be compelled to disclose to a court in a proceeding, or to a party to the proceeding— (a) information disclosed under or relating to this chapter ( confidential information ); or (b) whether or not the person has received particular confidential information; or (c) the identity of the source of particular confidential information. ‘(2) Subsection (1) does not apply to a proceeding for the administration or enforcement of this chapter.’. Part 13 Amendment of Racing Act 2002 88 Act amended in pt 13 This part amends the Racing Act 2002 . 89 Amendment of s 34 (Powers of control body for its code of racing) Section 34(1)— insert— ‘(i) issuing race information authorities under section 113E(1).’. 90 Insertion of new ch 3, pt 6 Chapter 3— insert— 2008 Act No. 75 Page 59

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] (b) take stated steps the Coordinator-General considers are reasonably necessary to ensure compliance with the condition. ‘(3) Without limiting subsection (2)(b), an enforcement notice may— (a) require the recipient to not start, or stop, a stated activity indefinitely, for a stated period or until further notice from the Coordinator-General; or (b) require the recipient to carry out a stated activity only during stated times or subject to stated conditions; or (c) require the recipient to take stated action within a stated period. ‘(4) An enforcement notice may also require the recipient to notify the Coordinator-General when the recipient has complied with the notice. ‘(5) To remove any doubt, it is declared that this section does not— (a) affect a power under another Act to enforce a condition; or (b) prevent the bringing of a proceeding for an offence against another Act. Note — See, however, the ActsInterpretationAct1954 , section 45 (Offence punishable only once). ‘157C Requirements for enforcement notice ‘(1) An enforcement notice must— (a) identity the enforceable condition the subject of the notice; and (b) state each of the following— (i) the recipient’s name; (ii) the land or activity the subject of the notice; Page 76 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] (iii) that the Coordinator-General believes the recipient has contravened, or is contravening, the condition; (iv) the reasons for the belief; (v) the requirements imposed under the notice; and (c) include, or be accompanied by, an information notice about the decision to give the notice. ‘(2) In this section— information notice means a written notice stating— (a) the appeal right against the decision, under section 157D; and (b) that an appeal must be started within 20 business days after the day the notice is given; and (c) how to appeal; and (d) that, under section 157E, the recipient may apply for a stay of the decision. ‘Subdivision 2 Appeals ‘157D Right of appeal ‘(1) The recipient of an enforcement notice may appeal to the Planning and Environment Court against the decision to give the notice. ‘(2) The appeal must be started within 20 business days after the day the notice is given. Note — For how to start the appeal and procedures for the appeal, see the Integrated Planning Act, chapter 4, part 1, divisions 10 to 12. 2008 Act No. 75 Page 77

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] ‘157E Stay only by application ‘(1) An appeal under section 157D affects the decision the subject of the appeal and the operation of the relevant enforcement notice only if the decision is stayed. ‘(2) The Planning and Environment Court may grant a stay of the decision to secure the effectiveness of the appeal. ‘(3) A stay— (a) may be given on the conditions the court considers appropriate; and (b) operates for the period fixed by the court; and (c) may be amended or cancelled by the court. ‘(4) The period of a stay under this section must not extend past the time when the court decides the appeal. ‘Subdivision 3 Effects of enforcement notice ‘157F Offence to contravene enforcement notice ‘The recipient of an enforcement notice must comply with the notice. Maximum penalty—1665 penalty units. ‘157G Notice of disposal by recipient of any current enforcement notice ‘(1) This section applies if the recipient of a current enforcement notice proposes to dispose of the land or business to which the notice relates to someone else (the prospective buyer ). ‘(2) Before agreeing to dispose of the land or business, the recipient must give written notice to the prospective buyer of the existence of the enforcement notice. Maximum penalty—50 penalty units. Page 78 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] ‘(3) Within 10 business days after agreeing to dispose of the land or business, the recipient must give written notice of the disposal to the Coordinator-General. Maximum penalty—50 penalty units. ‘(4) In this section— current enforcement notice means an enforcement notice that has not been complied with and has not been withdrawn. ‘157H Additional consequence of not giving notice of disposal ‘(1) This section applies if section 157G applies and the recipient of the enforcement notice does not comply with section 157G(2). ‘(2) The prospective buyer may end the agreement to dispose of the land or business by written notice given to the recipient before the completion of the agreement or possession under the agreement, whichever is the earlier. ‘(3) On the ending of the agreement under subsection (2)— (a) a person who was paid amounts by the prospective buyer under the agreement must refund the amounts to the prospective buyer; and (b) the prospective buyer must return to the recipient any documents about the disposal, other than the prospective buyer’s copy of the agreement. ‘(4) This section has effect despite any other Act or anything to the contrary in the agreement. ‘Division 2 Enforcement orders ‘157I Starting proceeding for enforcement order ‘(1) The Coordinator-General may start a proceeding in the Planning and Environment Court— 2008 Act No. 75 Page 79

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] (a) for an enforcement order to remedy or restrain a contravention of an enforceable condition; or (b) if the Coordinator-General has started a proceeding under this section for an enforcement order and the court has not decided the proceeding—for an order under section 157J. ‘(2) A proceeding for an enforcement order may be started whether or not anyone’s right has been, or may be, infringed by, or because of, the contravention of the enforceable condition the subject of the proceeding. ‘157J Making interim enforcement order ‘(1) The Planning and Environment Court may make an order pending a decision of a proceeding for an enforcement order if the court is satisfied it would be appropriate to make the order. ‘(2) The court may make the order subject to conditions. ‘(3) However, a condition can not require the Coordinator-General to give an undertaking about damages. ‘157K Making enforcement order ‘(1) The Planning and Environment Court may make an enforcement order if the court is satisfied the relevant contravention of an enforceable condition— (a) is happening, or has happened; or (b) will happen unless the enforcement order is made. ‘(2) The court may make the order whether or not an enforcement notice has been given for the contravention. ‘157L Effect of enforcement order ‘(1) An enforcement order may direct a party to the proceeding for the order— Page 80 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] (a) to stop an activity that constitutes, or will constitute, a contravention of an enforceable condition; or (b) not to start an activity that will constitute a contravention of an enforceable condition; or (c) to do anything required to stop a contravention of an enforceable condition; or (d) to return anything to a condition as close as practicable to the condition it was in immediately before a contravention of an enforceable condition; or (e) to do anything about the land or activity the subject of the order to comply with an enforceable condition. ‘(2) Without limiting the Planning and Environment Court’s powers, it may make an enforcement order requiring the repair, demolition or removal of a building. ‘(3) An enforcement order must state the time by which it must be complied with. ‘(4) An enforcement order may be in terms the court considers appropriate to ensure compliance with an enforceable condition. ‘157M Powers about enforcement orders ‘(1) The Planning and Environment Court’s power to make an enforcement order to stop, or not to start, an activity may be exercised— (a) whether or not it appears to the court that the person against whom the order is made (the relevant person ) intends to engage again, or to continue to engage again, in the activity; and (b) whether or not the relevant person has previously engaged in an activity of the same type; and (c) whether or not there is danger of substantial damage to property or the environment or injury to another person if the relevant person engages, or continues to engage, in the activity. 2008 Act No. 75 Page 81

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] ‘(2) The court’s power to make an enforcement order to do anything may be exercised— (a) whether or not it appears to the court that the person against whom the order is made (also the relevant person ) intends to fail, or to continue to fail, to do the thing; and (b) whether or not the relevant person has previously failed to do a thing of the same type; and (c) whether or not there is danger of substantial damage to property or the environment or injury to anyone else if the relevant person fails, or continues to fail, to do the thing. ‘(3) The court may cancel or change an enforcement order on the application of the Coordinator-General or the person against whom the order is made. ‘(4) The court’s powers under this section are in addition to, and do not limit, its other powers. Note — For costs, see the Integrated Planning Act, section 4.1.23. ‘157N Offence to contravene enforcement order ‘A person against whom an enforcement order has been made must comply with the order. Maximum penalty—3000 penalty units or 2 years imprisonment. Note — See also the IntegratedPlanningAct, section 4.1.5 (Contempt and contravention of orders). ‘Division 3 General offences Page 82 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 112] ‘157O Giving Coordinator-General a false or misleading document ‘A person must not, in relation to the performance of the Coordinator-General’s functions, give the Coordinator-General a document containing information the person knows is false or misleading in a material particular. Maximum penalty—1665 penalty units. ‘157P Executive officer must ensure corporation does not commit particular offences ‘(1) The executive officers of a corporation must ensure the corporation complies with sections 84, 157F, 157N and 157O. Editor’s note — section 84 (Use of land under approved development scheme) ‘(2) If a corporation commits an offence against section 84, 157F, 157N or 157O each of its executive officers also commits an offence, namely, the offence of failing to ensure the corporation complies with the section. Maximum penalty—the penalty for the contravention of the section by an individual. ‘(3) Evidence that the corporation has been convicted of an offence against section 84, 157F, 157N or 157O is evidence that each of its executive officers committed the offence of failing to ensure the corporation complies with the section. ‘(4) However, it is a defence for an executive officer to prove that— (a) if the officer was in a position to influence the conduct of the corporation in relation to the offence—the officer exercised reasonable diligence to ensure the corporation complied with the section; or (b) the officer was not in a position to influence the conduct of the corporation in relation to the offence. ‘(5) In this section— 2008 Act No. 75 Page 83

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 113] executive officer , of a corporation, means a person who is concerned with, or takes part in, its management, whether or not the person is a director or the person’s position is given the name of executive officer. ‘Division 4 Proceedings for offences ‘157Q Types of offence under Act ‘(1) An offence against the following is a misdemeanour— (a) section 157N; (b) section 157P, to the extent the offence relates to an offence by a corporation against section 157N. ‘(2) Any other offence against this Act is a summary offence. ‘157R Who may bring summary proceeding ‘A proceeding for a summary offence against this Act may be brought only by the Coordinator-General or a person acting for the Coordinator-General.’. 113 Omission of s 170 (Mode of prosecution) Section 170— omit. 114 Insertion of new pt 9, div 3 and sch 1 After section 178— insert— ‘Division 3 Transitional provisions for amendments under Revenue and Other Legislation Amendment Act (No. 2) 2008 Page 84 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] ‘179 Meaning of commencement for div 3 ‘In this division— commencement means the date of assent of the Revenue and Other Legislation Amendment Act (No. 2) 2008 . ‘180 Existing evaluation requests under pt 4, div 3A ‘(1) A notice under former section 35D given before the commencement is taken to be an application under section 35C as in force from the commencement. ‘(2) Subject to section 181(2), this Act as in force from the commencement applies to the application and the evaluation under part 4, division 3A for the application. ‘181 Fees ‘(1) The fees stated in schedule 1, part 2 under the heading ‘Significant project declaration and EIS process’ do not apply to a proponent of a significant project declared before the commencement. ‘(2) The fees stated in schedule 1, part 2 do not apply to an evaluation under part 4, division 3A for a notice under former section 35D given before the commencement. ‘182 Enforcement notices and orders ‘(1) An enforcement notice or enforcement order may relate to an enforceable condition that existed before the commencement. ‘(2) However, an enforcement notice or enforcement order can not relate to a contravention of an enforceable condition if the act or omission that constitutes the contravention happened before the commencement. 2008 Act No. 75 Page 85

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] ‘Schedule 1 Fees for part 4 section 25A ‘Part 1 General provisions ‘1 Operation of sch 1 ‘(1) This schedule provides for the fees mentioned in section 25A. ‘(2) The fees are for the matters relating to the administration of part 4 by the Coordinator-General that are stated in column 1 of the table in part 2. ‘(3) If, under section 32(1)(b), the process under part 4, division 3 involves an EIS for a stage of a significant project, the fees apply as if each stage of the project were a whole significant project. ‘2 When the fees are payable ‘The fee for each of the matters stated in column 1 of the table in part 2 is payable on the happening of the event stated opposite the matter in column 2 of the table. ‘3 Amount of the fees ‘(1) The amount of the fee for each of the matters is— (a) if the fee becomes payable before 2010—the amount stated opposite the matter in column 3 of the table in part 2 ( column 3 ); or (b) if the fee becomes payable during 2010—the amount stated opposite the matter in column 3, CPI indexed for 2010; or Page 86 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] (c) if the fee becomes payable during any later year—the amount stated opposite the matter in column 3, CPI indexed for 2010 and all years since 2010. ‘(2) However, if the amount provided for under subsection (1) is an amount that is or includes a fraction of a dollar, the amount is taken to be the amount that is the nearest dollar, rounded up. ‘(3) In this section— CPI means— (a) the all groups index for Brisbane published by the Australian Bureau of Statistics; or (b) if the index ceases to be published, another similar index prescribed under a regulation. CPI indexed , for a year (the relevant year ), means the addition of any amount that equates to any percentage increase in the CPI between the following quarters— (a) the December quarter for the year before the previous year to the relevant year; (b) the December quarter for previous year to the relevant year. ‘4 Access to adjusted amounts ‘(1) From and including 2010, the Coordinator-General must publish on the department’s website the amount of the fee for each of the matters as worked out under section 3. ‘(2) A failure to comply with subsection (1) does not limit or otherwise affect the operation of section 3. 2008 Act No. 75 Page 87

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 114] ‘Part 2 Table of fees column 1 column 2 matter for which fee is payable event when payment is required column 3 amount of fee (up to 2010) $ significant project declaration and EIS process (part 4, divisions 2 and 3) application for declaration of the making of the significant project (section application 27AA) 25 990.00 notice of requirement for EIS public notification for the and of draft terms of reference significant project (section (section 29) and finalising 29(1)(b)) terms of reference (section 30) 25 000.00 the matters mentioned in sections 31, 32 and 33(1) relating to an EIS the giving to the proponent of a copy of the finalised terms of reference (section 30(1)) 50 000.00 Coordinator-General’s evaluation of EIS, submissions, other material and preparation of report (section 35) when the submission period 50 000.00 for the EIS ends (section 33(1)(d)) evaluation of changes to significant project (part 4, division 3A) application for evaluation of when the application is environmental effects of made proposed change (section 35C) 990.00 Page 88 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 17 Amendment of State Development and Public Works Organisation Act 1971 [s 115] column 1 column 2 matter for which fee is payable event when payment is required the matters mentioned in on the giving of the sections 35F to 35J if— decision notice (a) the Coordinator-General decides under section 35G not to require public notification; and (b) the decision notice under section 35G does not accompany the Coordinator-General’s change report (section 35G(7)) the matters mentioned in sections 35F to 35J if the Coordinator-General decides under section 35G to require public notification on the giving of the decision notice under section 35G column 3 amount of fee (up to 2010) $ 25 000.00 50 000.00’. 115 Amendment of schedule (Dictionary) (1) Schedule— insert— ‘ enforceable condition see section 157A. enforcement notice see section 157B(2). enforcement order means an order made under part 7A, division 2. Planning and Environment Court means the Planning and Environment Court under the Integrated Planning Act. 2008 Act No. 75 Page 89

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 18 Amendment of Statutory Authorities (Superannuation Arrangements) Act 1994 [s 116] recipient , for a provision about an enforcement notice given or proposed to be given, means the person to whom the notice has been, or is proposed to be, given.’. (2) Schedule— renumber as schedule 2. Part 18 Amendment of Statutory Authorities (Superannuation Arrangements) Act 1994 116 Act amended in pt 18 This part amends the StatutoryAuthorities(SuperannuationArrangements) Act 1994. 117 Amendment of s 4 (Superannuation arrangements) Section 4(2), ‘ Occupational Superannuation Standards Act 1987 ’— omit, insert— ‘ Occupational Superannuation Standards Regulations Application Act 1992’. Part 19 Amendment of Superannuation (State Public Sector) Act 1990 118 Act amended in pt 19 This part amends the Superannuation(StatePublicSector)Act 1990. Page 90 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 119] 119 Amendment of s 6A (Board may ask Minister to revoke trustee’s appointment) Section 6A— insert— ‘(5) To remove any doubt, it is declared that this section does not apply to the office of a trustee that has become vacant under section 5(9).’. 120 Omission of s 27 (Exemption from taxation) Section 27— omit. 121 Amendment of s 28 (Contributions by units) Section 28(2), after ‘member’— insert— ‘or, for a payment other than a periodic payment, by the time stated by the Treasurer’. 122 Amendment of s 29 (Appropriation of contribution) Section 29— insert— ‘(2) The contribution by the Crown under subsection (1) in a financial year must be at least the amount required to meet the defined benefits under the deed that fall due for payment in the financial year less— (a) any share of the defined benefits satisfied by contributions already paid by the Crown; and (b) any share of the defined benefits satisfied by contributions already paid by the defined benefit members to whom the benefits are payable and accumulated interest on the contributions. 2008 Act No. 75 Page 91

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 123] ‘(3) In this section— accumulated interest , on contributions paid by a defined benefit member, means interest credited to the member’s account under the deed that is attributable to the amount of the contributions. defined benefit members means members in a defined benefit category under the deed. defined benefits means benefits payable under the deed to defined benefit members.’. 123 Omission of s 32J (Liability for tax) Section 32J— omit. 124 Amendment of s 32K (Deed making power for transferring members) Section 32K(6), after ‘decided by’— insert— ‘the board after consulting with’. 125 Insertion of new pt 5B After part 5A— insert— ‘Part 5B Closure of standard defined benefit category ‘32M Definitions for pt 5B ‘In this part— commencement day means the day this part commences. Page 92 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 125] standard defined benefit category means the membership category under the deed that was of that name immediately before the commencement day. ‘32N Closure of standard defined benefit category ‘(1) A person may not become a member in the standard defined benefit category. ‘(2) A person who is not a member in the standard defined benefit category in relation to particular employment may not become a member in the standard defined benefit category in relation to that employment. ‘(3) To remove any doubt, it is declared that— (a) subsections (1) and (2) apply despite anything in the deed or other instrument in force under this Act; and (b) subsection (1) prevents a person becoming a member in the standard defined benefit category even if the person was previously in that category (before or after the commencement day); and (c) subsection (2) prevents a person becoming a member in the standard defined benefit category in relation to particular employment even if the person was previously in that category in relation to that employment (before or after the commencement day). ‘(4) This section does not apply to a person with approval given under section 32O. ‘32O Approval to join after commencement day in particular circumstances ‘(1) Within 6 months after the commencement day, a person may give a written application to the government superannuation officer (the officer ) for approval to become a member in the standard defined benefit category in relation to particular employment. 2008 Act No. 75 Page 93

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 19 Amendment of Superannuation (State Public Sector) Act 1990 [s 125] ‘(2) The person must give the officer the information reasonably required by the officer to decide the application. ‘(3) The officer may approve the application if satisfied that, before the commencement day, the applicant— (a) took a step for the purpose of becoming a member in the standard defined benefit category; or Example — The applicant completed a form required to become a member in the standard defined benefit category but, on the commencement day, the form was with the applicant’s employer. (b) took a step for the purpose of deciding whether to become a member in the standard defined benefit category. Example — The applicant arranged before the commencement day to obtain financial advice for the purpose of deciding whether to become a member in the standard defined benefit category. ‘(4) The officer must decide the application as soon as is practicable. ‘(5) The officer must give the applicant written notice of the decision and, if the decision is not to give the approval, the reasons for the decision. ‘(6) If the officer decides not to give approval, the applicant may, within 28 days after receiving notice of the decision, give a written application to the chief executive for a review of the decision. ‘(7) The chief executive must review the decision as soon as is practicable and either confirm the officer’s decision or give the approval. ‘(8) The chief executive must give the applicant written notice of the chief executive’s decision on the review and, if the decision is to confirm the officer’s decision, the reasons for the chief executive’s decision. ‘(9) For part 3A, the officer’s functions include the functions under this section. Page 94 2008 Act No. 75

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 20 Amendment of Taxation Administration Act 2001 [s 126] ‘32P Membership taken to continue in particular circumstances ‘(1) This section applies if— (a) on or after the commencement day, a person who is a member of the standard defined benefit category in relation to employment with a particular unit of the State public sector stops being employed by that unit; and (b) within 1 month after ceasing the employment mentioned in paragraph (a), the person starts employment with the same or another unit of the State public sector (the new employment ); and (c) the person is eligible for membership in the standard defined benefit category in relation to the new employment. ‘(2) The person’s membership in the standard defined benefit category continues until it ends under the deed.’. Part 20 Amendment of Taxation Administration Act 2001 126 Act amended in pt 20 This part amends the Taxation Administration Act 2001. 127 Amendment of s 111 (Disclosure of confidential information) (1) Section 111(3) to (5)— renumber as section 111(4) to (6). (2) Section 111— insert— 2008 Act No. 75 Page 95

Revenue and Other Legislation Amendment Act (No. 2) 2008 Part 20 Amendment of Taxation Administration Act 2001 [s 128] ‘(3) Also, if the commissioner becomes aware, from information obtained or held by the commissioner in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), the commissioner may disclose confidential information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding).’. 128 Amendment of sch 2 (Dictionary) Schedule 2, definition confidential information — omit, insert— ‘ confidential information means information disclosed to, obtained by, or otherwise held by, an official under or in relation to a tax law.’. Page 96 2008 Act No. 75

Schedule Revenue and Other Legislation Amendment Act (No. 2) 2008 Schedule Minor amendments of the Duties Act 2001 section 3 1 Section 9(4), ‘subsection (1)(e)’— omit, insert— ‘subsection (1)(d)’. 2 Section 123(3)(b)(i), ‘or’— omit. 3 Section 141(1)(a), ‘ Libraries and Archives Act 1988 ’— omit, insert— ‘ Libraries Act 1988 ’. 4 Section 141(1)(f)— omit. 5 Section 141(1)(g)— renumber as section 141(1)(f). 6 Section 375, ‘ National Health Act 1953 (Cwlth), section 67’— omit, insert— ‘ Private Health Insurance Act 2007 (Cwlth), section 121—1’. 7 Section 382(2), ‘the following amount’— omit. 2008 Act No. 75 Page 97

Revenue and Other Legislation Amendment Act (No. 2) 2008 Schedule 8 Section 393(a), ‘ Libraries and Archives Act 1988 ’— omit, insert— ‘ Libraries Act 1988 ’. 9 Section 428, heading, ‘Gas Pipelines Access (Queensland) Act’— omit, insert— ‘ National Gas (Queensland) Act’. 10 Schedule 6— insert— ‘ advance see section 249.’. 11 Schedule 6, definition government entity , ‘ Public Service Act 1996 , section 21’— omit, insert— ‘ Public Service Act 2008 , section 24’. 12 Schedule 6, definition insurance intermediary — omit, insert— ‘ insurance intermediary see the Insurance Contracts Act 1984 (Cwlth), section 11(1).’. © State of Queensland 2008 Page 98 2008 Act No. 75