Revenue and Other Legislation Amendment Regulation (No. 1) 1999 (Qld)

Queensland Subordinate Legislation 1999 No. 64 Fuel Subsidy Act 1997 Revenue Laws (Reciprocal Powers) Act 1988 REVENUE AND OTHER LEGISLATION AMENDMENT REGULATION (No. 1) 1999 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 PART 2—AMENDMENT OF FUEL SUBSIDY REGULATION 1998 3 Regulation amended in pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Replacement of ss 2–4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Subsidy rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Surcharge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 PART 3—AMENDMENT OF REVENUE LAWS (RECIPROCAL POWERS) REGULATION 1995 5 Regulation amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 Replacement of s 2 (Queensland revenue law) . . . . . . . . . . . . . . . . . . . . . . 4 2 Queensland revenue law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 Amendment of sch 1 (Corresponding laws) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 8 Replacement of sch 2 (Recognised revenue laws of the Commonwealth) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 SCHEDULE 2 RECOGNISED REVENUE LAWS OF THE COMMONWEALTH 9 Replacement of sch 3, pt 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

2 Revenue and Other Legislation Amendment (No. 1) No. 64, 1999 10 Amendment of sch 3, pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 11 Amendment of sch 3, pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 12 Replacement of sch 3, pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 13 Amendment of sch 3, pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 14 Amendment of sch 3, pt 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 15 Amendment of sch 3, pt 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

s1 3 s4 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) PART 1—PRELIMINARY ˙ Short title 1. This regulation may be cited as the Revenue and Other Legislation Amendment Regulation (No. 1) 1999 . ˙ Commencement 2. Part 2 is taken to have commenced on 2 February 1999. PART 2—AMENDMENT OF FUEL SUBSIDY REGULATION 1998 ˙ Regulation amended in pt 2 3. This part amends the Fuel Subsidy Regulation 1998 . ˙ Replacement of ss 2–4 4. Sections 2 to 4— omit, insert — ˙ ‘ Subsidy rate ‘ 2. For the definition “subsidy rate” in schedule 3 1 of the Act, the rate is 8.206c per litre. ˙ ‘ Surcharge ‘ 3. For the definition “surcharge” in schedule 3 of the Act, the amount per litre is 8.206c.’. 1 Schedule 3 (Dictionary) of the Act

s5 4 s8 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) PART 3—AMENDMENT OF REVENUE LAWS (RECIPROCAL POWERS) REGULATION 1995 ˙ Regulation amended in pt 3 5. This part amends the RevenueLaws(ReciprocalPowers)Regulation 1995 . ˙ Replacement of s 2 (Queensland revenue law) 6. Section 2— omit, insert— ˙ ‘ Queensland revenue law ‘ 2. Each of the following is a Queensland revenue law for section 2 of the Act, definition “Queensland revenue law”— (a) Debits Tax Act 1990 ; (b) Tobacco Products (Licensing) Act 1988 .’. ˙ Amendment of sch 1 (Corresponding laws) 7.(1) Schedule 1, ‘• Taxation (Administration) Act 1987 (ACT)’— omit. (2) Schedule 1— insert— ‘• Petroleum Products Regulation Act 1995 (SA) • Subsidies (Liquor and Diesel) Act 1998(ACT) • Taxation Administration Act 1999(ACT)’. ˙ Replacement of sch 2 (Recognised revenue laws of the Commonwealth) 8. Schedule 2—

s8 5 s8 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) omit, insert— ‘ SCHEDULE 2 ‘ RECOGNISED REVENUE LAWS OF THE COMMONWEALTH section 4 • Child Support (Assessment) Act 1989 • Child Support (Registration and Collection) Act 1988 • Debits Tax Administration Act 1982 • Fringe Benefits Tax Assessment Act 1986 • Income Tax Assessment Act 1936 • Income Tax Assessment Act 1997 • International Tax Agreements Act 1953 • Petroleum Resource Rent Tax Assessment Act 1987 • Sales Tax Assessment Act 1992 • Sales Tax Procedure Act 1934 • Superannuation Guarantee (Administration) Act 1992 • Taxation Administration Act 1953 • Taxation(InterestonOverpaymentsandEarlyPayments)Act 1983 • Taxation (Interest on Underpayments) Act 1986 • Taxation (Unpaid Company Tax) Assessment Act 1982 • Tobacco Charges Assessment Act 1955 • Trust Recoupment Tax Assessment Act 1985 • Wool Tax (Administration) Act 1964 ’.

s9 6 s9 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) ˙ Replacement of sch 3, pt 1 9. Schedule 3, part 1— omit, insert— ‘ PART 1—AUSTRALIAN CAPITAL TERRITORY Column 1 Recognised revenue law Column 2 Designated State revenue office Ambulance ServiceLevy Act 1990 Duties Act 1999 Financial InstitutionsDuty Act 1987 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Column 3 Relevant principal Queensland revenue office Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

s9 7 s9 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) Gaming MachineAct 1987 Payroll Tax Act 1987 Subsidies (Liquor andDiesel) Act 1998 TaxationAdministrationAct 1999 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties Assistant Commissioner of Pay-roll Tax Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

s 10 8 s 11 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) Tobacco LicensingAct 1984 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Tobacco Products Licensing’. ˙ Amendment of sch 3, pt 2 10.(1) Schedule 3, part 2, ‘ Business Franchise Licences (Petroleum Products) Act 1987 ’ and ‘ Business Franchise Licences (Tobacco) Act 1987 ’, and each office specified in columns 2 and 3 opposite those Acts— omit . (2) Schedule 3, part 2— insert— ‘ Duties Act 1997 Chief Commissioner of State Revenue Commissioner of State Revenue Assistant Commissioner of Stamp Duties Petroleum Products Subsidy Act 1997 Chief Commissioner of State Revenue Commissioner of Stamp Duties Commissioner of State Revenue Premium Property Tax Act 1998 Chief Commissioner of State Revenue Commissioner of State Revenue Assistant Commissioner of Stamp Duties’. ˙ Amendment of sch 3, pt 3 11. Schedule 3, part 3—

s 12 9 s 12 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) insert— ‘ Fuel Subsidies Act 1998 Taxation (Administration) Act 1978 Commissioner of Taxes Commissioner of Taxes Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties’. ˙ Replacement of sch 3, pt 4 12. Schedule 3, part 4— omit, insert— ‘ PART 4—SOUTH AUSTRALIA Column 1 Recognised revenue law Column 2 Designated State revenue office Debits Tax Act 1994 Financial Institutions Duty Act 1983 Commissioner of State Taxation Commissioner of State Taxation Land Tax Act 1936 Commissioner of State Taxation Pay-roll Tax Act 1971 Commissioner of State Taxation Petroleum Products Regulation Act 1995 Commissioner of State Taxation Column 3 Relevant principal Queensland revenue office Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Land Tax Assistant Commissioner of Pay-roll Tax Assistant Commissioner of Stamp Duties

s 13 10 s 14 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) Stamp DutiesAct 1923 Taxation Administration Act 1996 Commissioner of State Taxation Commissioner of State Taxation Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties’. ˙ Amendment of sch 3, pt 5 13.(1) Schedule 3, part 5, ‘ Financial Institutions Duty Act 1986 ’ and ‘ Pay-roll Tax Act 1971 ’, and each office specified in columns 2 and 3 opposite those Acts— omit . (2) Schedule 3, part 5— insert — ‘ Financial Institutions Commissioner of Duty Act 1986 State Revenue Assistant Commissioner of Stamp Duties Pay-roll Tax Act 1971 Commissioner of State Revenue Assistant Commissioner of Pay-roll Tax Taxation Administration Act 1997 Commissioner of State Revenue Assistant Commissioner of Stamp Duties’. ˙ Amendment of sch 3, pt 6 14. Schedule 3, part 6— insert— ‘ Taxation Administration Act 1997 Commissioner of State Revenue Assistant Commissioner of Stamp Duties’.

s 15 11 s 15 Revenue and Other Legislation Amendment No. 64, 1999 (No. 1) ˙ Amendment of sch 3, pt 7 15.(1) Schedule 3, part 7, column 1, ‘ Business Franchise (Tobacco) Act 1975 ’— omit, insert— ‘ Tobacco Sellers Licensing Act 1975 ’. (2) Schedule 3, part 7— insert— ‘ Fuel Suppliers Licensing Act 1997 Commissioner of State Revenue Commissioner of Stamp Duties’. ENDNOTES 1. Made by the Governor in Council on 22 April 1999. 2. Notified in the gazette on 23 April 1999. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Office of State Revenue. © State of Queensland 1999