Revenue and Other Legislation Amendment Regulation (No. 2) 1999 (Qld)

Queensland Subordinate Legislation 1999 No. 241 Fuel Subsidy Act 1997 Pay-roll Tax Act 1971 Revenue Laws (Reciprocal Powers) Act 1988 Stamp Act 1894 REVENUE AND OTHER LEGISLATION AMENDMENT REGULATION (No. 2) 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 Amendment of s 2 (Subsidy rate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5 Amendment of s 3 (Surcharge) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 PART 3—AMENDMENT OF PAY-ROLL TAX REGULATION 1999 6 Regulation amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 Amendment of s 24 (Rates for allowances—Act, s 3) . . . . . . . . . . . . . . . . . 4 PART 4—AMENDMENT OF REVENUE LAWS (RECIPROCAL POWERS) REGULATION 1995 8 Regulation amended in pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 9 Amendment of sch 3 (Recognised revenue laws of the States) . . . . . . . . . 4

2 Revenue and Other Legislation Amendment (No. 2) No. 241, 1999 PART 5—AMENDMENT OF STAMP DUTIES REGULATION 1999 10 Regulation amended in pt 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 11 Amendment of s 12 (Universities—Act, s 59E) . . . . . . . . . . . . . . . . . . . . . . 6

s1 3 s5 Revenue and Other Legislation Amendment No. 241, 1999 (No. 2) PART 1—PRELIMINARY ˙ Short title 1. This regulation may be cited as the Revenue and Other Legislation Amendment Regulation (No. 2) 1999 . ˙ Commencement 2. Part 2 is taken to have commenced on 2 August 1999. PART 2—AMENDMENT OF FUEL SUBSIDY REGULATION 1998 ˙ Regulation amended in pt 2 3. This part amends the Fuel Subsidy Regulation 1998 . ˙ Amendment of s 2 (Subsidy rate) 4. Section 2, ‘8.206c’— omit, insert — ‘8.231c’. ˙ Amendment of s 3 (Surcharge) 5. Section 3,‘8.206c’— omit, insert — ‘8.231c’.

s6 4 s9 Revenue and Other Legislation Amendment No. 241, 1999 (No. 2) PART 3—AMENDMENT OF PAY-ROLL TAX REGULATION 1999 ˙ Regulation amended in pt 3 6. This part amends the Pay-roll Tax Regulation 1999 . ˙ Amendment of s 24 (Rates for allowances—Act, s 3) 7. Section 24(b)— omit, insert — ‘(b) for an allowance for accommodation paid or payable by an employer to an employee for expenses necessarily incurred by the employee when the employee is necessarily absent overnight from the employee’s usual place of residence in the course of the employee’s employment—$90 for each night the employee is absent from the employee’s usual place of residence.’. PART 4—AMENDMENT OF REVENUE LAWS (RECIPROCAL POWERS) REGULATION 1995 ˙ Regulation amended in pt 4 8. This part amends the RevenueLaws(ReciprocalPowers)Regulation 1995 . ˙ Amendment of sch 3 (Recognised revenue laws of the States) 9. Schedule 3, part 1—

s 10 5 s 10 Revenue and Other Legislation Amendment No. 241, 1999 (No. 2) insert — ‘ Debits Tax Act 1997 Insurance Act 1998 Levy Stamp Duties and Taxes 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 Commissioner Stamp Duties of Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties’. PART 5—AMENDMENT OF STAMP DUTIES REGULATION 1999 ˙ Regulation amended in pt 5 10. This part amends the Stamp Duties Regulation 1999.

s 11 6 s 11 Revenue and Other Legislation Amendment No. 241, 1999 (No. 2) ˙ Amendment of s 12 (Universities—Act, s 59E) 11. Section 12— insert — ‘(d) the University of the Sunshine Coast established under the University of the Sunshine Coast Act 1998 .’. ENDNOTES 1. Made by the Governor in Council on 28 October 1999. 2. Notified in the gazette on 29 October 1999. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Treasury Department. © State of Queensland 1999