Revenue Laws Amendment Regulation (No. 1) 1995 (Qld)

Queensland Subordinate Legislation 1995 No. 184 Land Tax Act 1915 Pay-roll Tax Act 1971 REVENUE LAWS AMENDMENT REGULATION (No. 1) 1995 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 PART 2—AMENDMENT OF LAND TAX REGULATION 1936 3 Regulation amended in pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Amendment of s 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 PART 3—AMENDMENT OF PAY-ROLL TAX REGULATION 1971 5 Regulation amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 Replacement of ss 2–4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3 Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 PART 2—REGISTRATION AND RETURNS 4 Application for registration as an employer . . . . . . . . . . . . . . . . . . . . 4 7 Replacement of s 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 8 Amendment of s 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 9 Amendment of s 10A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

2 Revenue Laws Amendment (No. 1) No. 184, 1995 10 Replacement of s 10B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10B Revocation of designation of designated group employer . . . . . . . . 7 11 Omission of schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

s1 3 s4 Revenue Laws Amendment (No. 1) No. 184, 1995 PART 1—PRELIMINARY ˙ Short title 1. This regulation may be cited as the Revenue Laws Amendment Regulation (No. 1) 1995 . ˙ Commencement 2.(1) Part 2 commences on 29 June 1995. (2) Part 3 commences on 1 July 1995. PART 2—AMENDMENT OF LAND TAX REGULATION 1936 ˙ Regulation amended in pt 2 3. This part amends the Land Tax Regulation 1936 . ˙ Amendment of s 6 4. Section 6, from ‘absentee’ to ‘$40 000’— omit, insert— ‘absentee owning land of an unimproved value of $40 000 or upwards, every company or trustee owning land of an unimproved value of $60 000’.

s5 4 s7 Revenue Laws Amendment (No. 1) No. 184, 1995 PART 3—AMENDMENT OF PAY-ROLL TAX REGULATION 1971 ˙ Regulation amended in pt 3 5. This part amends the Pay-roll Tax Regulation 1971. ˙ Replacement of ss 2–4 6. Sections 2 to 4— omit, insert— ˙ ‘ Definitions ‘ 2. In this regulation— “approved form” means a form approved by the commissioner. ˙ ‘ Forms ‘3. The forms prescribed under the Act are the forms approved by the commissioner. ‘ PART 2—REGISTRATION AND RETURNS ˙ ‘ Application for registration as an employer ‘ 4. An application under section 12(1) of the Act for registration as an employer must be— (a) in the approved form; and (b) given to the commissioner.’. ˙ Replacement of s 7 7. Section 7—

s8 5 s8 Revenue Laws Amendment (No. 1) No. 184, 1995 omit, insert— ˙ ‘ Returns ‘ 7. A return under section 13 of the Act must be— (a) in the approved form; and (b) given to the commissioner.’. ˙ Amendment of s 8 8.(1) Section 8(1)— omit, insert— ‘ 8.(1) A notice under section 9(5) of the Act must be— (a) in the approved form; and (b) given to the commissioner.’. (2) Section 8(2), ‘after 1 January 1992’— omit, insert— ‘after 1 July 1995’. (3) Section 8(2), ‘E means’ to ‘ 1 / 3 .’— omit, insert— ‘ “E” means— (a) for the period from 1 July 1995 to 30 June 1996—$60 417; and (b) for the period from 1 July 1996—$62 500. “N” means one-third.’. (4) Section 8(2), definition “relevant financial year” , ‘a completed Form PR1’— omit, insert— ‘the notice mentioned in subsection (1)’. (5) Section 8(3), ‘and inserted in Form PR1 as such’— omit, insert— ‘in the notice mentioned in subsection (1)’.

s9 6 s9 Revenue Laws Amendment (No. 1) No. 184, 1995 ˙ Amendment of s 10A 9.(1) Section 10A(1)— omit, insert— ‘ 10A.(1) An instrument under section 16I(1) of the Act must be— (a) in the approved form; and (b) given to the commissioner.’. (2) Section 10A(2), ‘and inserted in Form PR4 as such’— omit, insert— ‘in the instrument mentioned in subsection (1)’. (3) Section 10A(2), ‘after 1 January 1992’— omit, insert— ‘after 1 July 1995’. (4) Section 10A(2), from ‘E means’ to ‘ 1 / 3 .’— omit, insert— ‘ “E” means— (a) for the period from 1 July 1995 to 30 June 1996—$60 417; and (b) for the period from 1 July 1996—$62 500. “N” means one-third.’. (5) Section 10A(2), definition “relevant financial year”, ‘a completed Form PR4’— omit, insert— ‘the instrument mentioned in subsection (1)’. (6) Section 10A(3), ‘and inserted in Form PR4 as such’— omit, insert— ‘in the instrument mentioned in subsection (1)’.

s 10 7 s 11 Revenue Laws Amendment (No. 1) No. 184, 1995 ˙ Replacement of s 10B 10. Section 10B— omit, insert— ˙ ‘ Revocation of designation of designated group employer ‘ 10B. An instrument revoking the designation of a designated group employer under section 16I(2)(b) of the Act must be— (a) in the approved form; and (b) given to the commissioner.’. ˙ Omission of schedule 11. Schedule— omit. ENDNOTES 1. Made by the Governor in Council on 8 June 1995. 2. Notified in the Gazette on 9 June 1995. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Office of State Revenue. © State of Queensland 1995