Revenue Legislation Amendment Act 2014 (Qld)
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Queensland Revenue Legislation Amendment Act 2014 Act No. 35 of 2014
Queensland Revenue Legislation Amendment Act 2014 Contents Part 1 1 2 Part 2 3 4 5 6 7 8 9 10 11 12 13 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Amendment of Duties Act 2001 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Amendment of s 98 (Conditions for transfer or agreement for transfer of business property). . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Amendment of s 99 (Conditions for partnership acquisitions) . . . 11 Amendment of s 100 (Conditions for particular trust acquisitions) 12 Amendment of s 101 (Conditions for creation of trusts and particular trust acquisitions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Amendment of s 102 (Conditions for acquisitions of interest in family unit trusts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Amendment of s 123 (Exemption—particular distribution of dutiable property to a beneficiary) . . . . . . . . . . . . . . . . . . . . . . . . 14 Replacement of s 133 (Exemption—building units and group titles plans and community titles schemes) . . . . . . . . . . . . . . . . . . . . . 14 133 Exemption—community titles schemes . . . . . . . . . . . 15 Amendment of s 173 (Value of land-holdings and property—business property disregarded). . . . . . . . . . . . . . . . . . 16 Insertion of new ch 17, pt 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Part 19 Transitional provisions for Revenue Legislation Amendment Act 2014 653 Application of amended ch 2, pt 10 and related provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 654 Application of existing s 123 concession . . . . . . . . . . 18 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 18
Revenue Legislation Amendment Act 2014 Contents Part 3 14 15 16 Part 4 Division 1 17 Division 2 18 19 20 Division 3 21 22 23 24 25 26 Amendment of Land Tax Act 2010 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ss 42A and 42B . . . . . . . . . . . . . . . . . . . . . . . . . 42A Exemption for old home after transitioning to current home ................................. 42B Exemption for new home before transitioning from current home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 44A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44A Reassessment—transitioning to or from current home Amendment of MineralResourcesAct1989 Preliminary Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments commencing on assent Replacement of s 326 (Maintenance of records) . . . . . . . . . . . . . 326 Requirement to keep proper records . . . . . . . . . . . . . 326A Accessibility of records. . . . . . . . . . . . . . . . . . . . . . . . 326B Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326C Period for keeping records . . . . . . . . . . . . . . . . . . . . . 326D Wilfully damaging records . . . . . . . . . . . . . . . . . . . . . 326E Minister may require translation or conversion of document or information. . . . . . . . . . . . . . . . . . . . . . . Amendment of s 412A (Liability of executive officer—particular offences committed by company) . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ch 15, pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 9 Transitional provisions for Revenue Legislation Amendment Act 2014 820 Definition for pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 821 Application of particular provisions for previous section 326 records . . . . . . . . . . . . . . . . . . . . . . . . . . Amendments commencing on 1 July 2014 Omission of s 322 (Minister may request audit) . . . . . . . . . . . . . . Amendment of s 326E (Minister may require translation or conversion of document or information) . . . . . . . . . . . . . . . . . . . . Omission of s 327 (Minister may require information) . . . . . . . . . Omission of ss 328–330. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Replacement of ch 11, pt 3, hdg (Reassessment and enforcement) ................................... Insertion of new ch 11, pt 3, div 1 hdg . . . . . . . . . . . . . . . . . . . . . 20 20 20 22 24 24 25 26 26 26 26 27 27 27 28 28 29 29 29 30 30 30 30 30 Page 2 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Contents 27 Replacement of s 331 (Reassessment of royalty) . . . . . . . . . . . . 30 331 Definitions for pt 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Division 2 Royalty assessments and reassessments 331A Assessment of royalty . . . . . . . . . . . . . . . . . . . . . . . . 32 331B Reassessment of royalty . . . . . . . . . . . . . . . . . . . . . . 32 331C Making assessments and default assessments in particular circumstances . . . . . . . . . . . . . . . . . . . . . . 33 331D Notice of assessment or reassessment . . . . . . . . . . . 34 Division 3 Unpaid royalty interest and royalty penalties 331E Liability for royalty penalty amount . . . . . . . . . . . . . . . 35 331F Royalty penalty amount not payable if proceeding for offence started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 331G Remission of royalty penalty amount . . . . . . . . . . . . . 37 28 Amendment of s 332 (Unpaid royalty interest) . . . . . . . . . . . . . . . 37 29 Insertion of new ch 11, pt 3, div 4. . . . . . . . . . . . . . . . . . . . . . . . . 38 Division 4 Refunds and payments 332AA Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 30 Amendment of s 332A (Application of payments) . . . . . . . . . . . . 39 31 Amendment of s 333 (Recovery of unpaid amounts) . . . . . . . . . . 39 32 Insertion of new s 333A, ch 11, pt 3, divs 5–7 and pt 3A . . . . . . . 40 333A Earlier time for payment of royalty-related amount. . . 40 Division 5 Offences 333B Failure to comply with information requirement or lodgement requirement . . . . . . . . . . . . . . . . . . . . . . . 41 333C False or misleading documents . . . . . . . . . . . . . . . . . 41 333D False or misleading information . . . . . . . . . . . . . . . . . 42 333E Self-incrimination not a reasonable excuse for failure to comply with particular requirements. . . . . . . . . . . . 43 333F Obligation to notify Minister if royalty under assessed 43 333G Obstruction of Minister or royalty investigator. . . . . . . 44 333H Impersonation of royalty investigator . . . . . . . . . . . . . 44 Division 6 Obligations of administrators and garnishees 333I Definitions for div 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 333J Particular administrators to notify Minister of appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 333K Administrator’s liability for payment . . . . . . . . . . . . . . 46 333L Collection of amounts from a garnishee. . . . . . . . . . . 46 2014 Act No. 35 Page 3
Revenue Legislation Amendment Act 2014 Contents 33 34 35 36 37 Part 5 38 39 333M Duration of garnishee notice . . . . . . . . . . . . . . . . . . . 333N Effect of discharge of debt on garnishee notice . . . . . 333O Effect of payment by garnishee . . . . . . . . . . . . . . . . . Division 7 Use of approved information system for particular decisions 333P Approved information system . . . . . . . . . . . . . . . . . . . 333Q Minister may arrange for use of an approved information system to make particular decisions . . . . Part 3A Investigations relating to royalty provisions Division 1 Preliminary 333R Powers to be exercised only for administering and enforcing royalty provisions . . . . . . . . . . . . . . . . . . . . Division 2 Royalty investigators 333S Appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333T Appointment conditions and limit on powers . . . . . . . 333U Issue of identity card . . . . . . . . . . . . . . . . . . . . . . . . . 333V Production of identity card . . . . . . . . . . . . . . . . . . . . . 333W When royalty investigator ceases to hold office . . . . . 333X Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333Y Return of identity card . . . . . . . . . . . . . . . . . . . . . . . . Division 3 Powers of royalty investigators 333Z Application of TaxationAdministrationAct2001, pt 7 333ZA Forfeiture of thing seized for testing . . . . . . . . . . . . . . Omission of s 334 (Furnishing false particulars etc.) . . . . . . . . . . Amendment of s 342 (Powers of authorised officers). . . . . . . . . . Amendment of s 412A (Liability of executive officer—particular offences committed by company) . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new ss 822 and 823 . . . . . . . . . . . . . . . . . . . . . . . . . 822 Application of ch 11, pt 3, divs 2 and 3 for royalty payable for period occurring before 1 July 2014. . . . . 823 Application of s 333J to particular administrators. . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Payroll Tax Act 1971 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 14 (Exemption from payroll tax) . . . . . . . . . . . . 47 47 48 49 49 49 50 50 51 51 52 52 52 53 55 55 55 56 56 56 57 58 59 59 Page 4 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Contents Part 6 Division 1 40 Division 2 41 42 Division 3 43 44 45 46 47 48 49 50 51 52 53 54 55 56 Amendment of Petroleum and Gas (Production and Safety)Act 2004 Preliminary Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions commencing on assent Insertion of new ch 6, pt 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 3A Records 604B Requirement to keep proper records . . . . . . . . . . . . . 604C Accessibility of records. . . . . . . . . . . . . . . . . . . . . . . . 604D Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 604E Period for keeping records . . . . . . . . . . . . . . . . . . . . . 604F Wilfully damaging records . . . . . . . . . . . . . . . . . . . . . 604G Minister may require translation or conversion of document or information. . . . . . . . . . . . . . . . . . . . . . . Amendment of s 814 (Liability of executive officer—particular offences committed by corporation) . . . . . . . . . . . . . . . . . . . . . . . Provisions commencing on 1 July 2014 Amendment of s 81 (Conditions for renewal application) . . . . . . . Amendment of s 103 (Applying to divide). . . . . . . . . . . . . . . . . . . Amendment of s 161 (Conditions for renewal application) . . . . . . Amendment of s 171 (Applying to divide). . . . . . . . . . . . . . . . . . . Amendment of s 487 (Operation and purpose of pt 1) . . . . . . . . . Amendment of ch 6, pt 2, hdg (Royalty returns). . . . . . . . . . . . . . Insertion of new ch 6, pt 2, div 1 and ch 6, pt 2, div 2, hdg . . . . . Division 1 Preliminary 592A Definitions for pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 2 Royalty returns Amendment of s 593 (Application of pt 2) . . . . . . . . . . . . . . . . . . Amendment of s 594 (Obligation to lodge royalty return) . . . . . . . Amendment of s 595 (Fee for late lodgement of royalty return) . . Omission of ss 596 to 598 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 599 (Annual royalty returns) . . . . . . . . . . . . . . . Amendment of s 599A (Minister may require royalty estimate) . . Insertion of new ch 6, pt 2, divs 3 and 4. . . . . . . . . . . . . . . . . . . . Division 3 Royalty assessments and reassessments 599B Assessment of petroleum royalty . . . . . . . . . . . . . . . . 599C Reassessment of royalty . . . . . . . . . . . . . . . . . . . . . . 60 60 60 61 61 61 61 62 63 63 63 63 63 64 64 64 64 65 66 66 67 67 68 69 69 69 2014 Act No. 35 Page 5
Revenue Legislation Amendment Act 2014 Contents 599D Making assessments and default assessments in particular circumstances . . . . . . . . . . . . . . . . . . . . . . 599E Notice of assessment or reassessment . . . . . . . . . . . Division 4 Use of approved information system for particular decisions 599F Approved information system . . . . . . . . . . . . . . . . . . . 599G Minister may arrange for use of an approved information system to make particular decisions . . . . 57 Replacement of ss 600–601. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 1 General 600 Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601 Liability for royalty penalty amount . . . . . . . . . . . . . . . 601A Royalty penalty amount not payable if proceeding for offence started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601B Remission of royalty penalty amount . . . . . . . . . . . . . 58 Amendment of s 602 (Unpaid royalty interest) . . . . . . . . . . . . . . . 59 Amendment of s 602A (Application of payments) . . . . . . . . . . . . 60 Replacement of s 603 (Recovery of unpaid amounts) . . . . . . . . . 603 Recovery of unpaid amounts . . . . . . . . . . . . . . . . . . . 61 Replacement of s 604 (Certificate of unpaid petroleum royalty) . 604 Earlier time for payment of royalty-related amount. . . 62 Amendment of s 604G (Minister may require translation or conversion of document or information) . . . . . . . . . . . . . . . . . . . . 63 Insertion of new ch 6, pt 3, div 2. . . . . . . . . . . . . . . . . . . . . . . . . . Division 2 Obligations of administrators and garnishees 604AA Definitions for div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 604AB Particular administrators to notify Minister of appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 604AC Administrator’s liability for payment . . . . . . . . . . . . . . 604AD Collection of amounts from a garnishee. . . . . . . . . . . 604AE Duration of garnishee notice . . . . . . . . . . . . . . . . . . . 604AF Effect of discharge of debt on garnishee notice . . . . . 604AG Effect of payment by garnishee . . . . . . . . . . . . . . . . . 64 Replacement of ch 6, pt 4 (Monitoring payment of petroleum royalty) ......................................... Part 4 Offences for royalty provisions 605 Failure to comply with information requirement or lodgement requirement . . . . . . . . . . . . . . . . . . . . . . . 71 72 73 74 74 74 75 77 77 78 78 79 79 79 79 80 80 80 81 81 82 83 83 84 84 84 Page 6 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Contents 606 False or misleading documents . . . . . . . . . . . . . . . . . 85 607 False or misleading information . . . . . . . . . . . . . . . . . 85 608 Self-incrimination not a reasonable excuse for failure to comply with particular requirements. . . . . . . . . . . . 86 609 Obligation to notify Minister if petroleum royalty under assessed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 610 Obstruction of Minister or royalty investigator. . . . . . . 87 611 Impersonation of royalty investigator . . . . . . . . . . . . . 87 Part 4A Investigations relating to royalty provisions Division 1 Preliminary 612 Powers to be exercised only for administering and enforcing royalty provisions . . . . . . . . . . . . . . . . . . . . 88 Division 2 Royalty investigators 613 Appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 614 Appointment conditions and limit on powers . . . . . . . 88 615 Issue of identity card . . . . . . . . . . . . . . . . . . . . . . . . . 89 616 Production of identity card . . . . . . . . . . . . . . . . . . . . . 89 616A When royalty investigator ceases to hold office . . . . . 90 616B Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 616C Return of identity card . . . . . . . . . . . . . . . . . . . . . . . . 91 Division 3 Powers of royalty investigators 616D Application of TaxationAdministrationAct2001, pt 7 91 617 Forfeiture of thing seized for testing . . . . . . . . . . . . . . 93 65 Amendment of s 736 (Functions) . . . . . . . . . . . . . . . . . . . . . . . . . 93 66 Amendment of s 813 (False or misleading information) . . . . . . . . 94 67 Amendment of s 814 (Liability of executive officer—particular offences committed by corporation) . . . . . . . . . . . . . . . . . . . . . . . 94 68 Amendment of s 851AA (Place or way for making applications or giving or lodging documents) . . . . . . . . . . . . . . . . . . . . . . . . . . 94 69 Insertion of new ch 15, pt 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 Part 18 Transitional provisions for Revenue Legislation Amendment Act 2014 988 Application of assessment and royalty penalty provisions for petroleum royalty payable for period occurring before 1 July 2014 . . . . . . . . . . . . . . . . . . . 95 989 Application of s 604AB to particular administrators . . 96 70 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 96 2014 Act No. 35 Page 7
Revenue Legislation Amendment Act 2014 Contents Part 7 71 72 73 74 75 76 77 78 79 80 Part 8 81 82 83 84 Amendment of State Penalties Enforcement Act 1999 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 10 (Registrar and other staff of SPER) . . . . . . . Insertion of new ss 10A–10C . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10A Service contractors. . . . . . . . . . . . . . . . . . . . . . . . . . . 10B Service subcontractors. . . . . . . . . . . . . . . . . . . . . . . . 10C Delegation of prescribed functions . . . . . . . . . . . . . . . Insertion of new ss 11A and 11B . . . . . . . . . . . . . . . . . . . . . . . . . 11A Identity cards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11B Return of identity card . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 148 (Electronic transmission of particular documents) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 152G (Disclosure of confidential information—information acquired by an official in official’s capacity) ....................................... Amendment of s 158 (Service of document) . . . . . . . . . . . . . . . . Amendment of s 161 (Delegation by registrar). . . . . . . . . . . . . . . Amendment of s 165 (Regulation-making power) . . . . . . . . . . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of TaxationAdministrationAct2001 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 7 (Appointment of commissioner) . . . . . . . . . . . Insertion of new pt 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 19 Transitional provision for Revenue Legislation Amendment Act 2014 176 Application of s 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 98 98 98 99 100 102 103 103 104 104 104 104 105 106 106 107 107 107 108 108 Page 8 2014 Act No. 35
Queensland Revenue Legislation Amendment Act 2014 Act No. 35 of 2014 An Act to amend the Duties Act 2001, the Land Tax Act 2010, the MineralResources Act 1989, the Payroll Tax Act 1971, the Petroleum and Gas(Production and Safety) Act 2004, the State Penalties Enforcement Act 1999 and the Taxation Administration Act 2001 for particular purposes [Assented to 12 June 2014]
Revenue Legislation Amendment Act 2014 Part 1 Preliminary [s 1] The Parliament of Queensland enacts— Part 1 Preliminary 1 Short title This Act may be cited as the Revenue Legislation Amendment Act 2014 . 2 Commencement (1) Part 3 commences on 30 June 2014. (2) The following provisions commence on 1 July 2014— (a) part 4, division 3; (b) part 5; (c) part 6, division 3. Part 2 Amendment of Duties Act 2001 3 Act amended This part amends the Duties Act 2001 . 4 Amendment of s 98 (Conditions for transfer or agreement for transfer of business property) (1) Section 98(1)(a)— omit, insert— (a) the transferor or person directing the transfer is— Page 10 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 5] (i) if the business property is used to carry on a business of primary production—a defined relative of the transferee; or (ii) otherwise—an ancestor of the transferee; (2) Section 98(1)(c), after ‘by the’— insert— defined relative or (3) Section 98(2)(a)— omit, insert— (a) the beneficiary of the trust is a minor, and— (i) if the business property is used to carry on a business of primary production—the minor is a defined relative of the person creating the trust; or (ii) otherwise—the minor is a descendant of the person creating the trust; and 5 Amendment of s 99 (Conditions for partnership acquisitions) (1) Section 99(1)(b)— omit, insert— (b) the transferor or person directing the acquisition is— (i) if the business property is used to carry on a business of primary production—a defined relative of the acquirer; or (ii) otherwise—an ancestor of the acquirer; (2) Section 99(1)(d), after ‘by the’— insert— 2014 Act No. 35 Page 11
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 6] defined relative or (3) Section 99(2)(a)— omit, insert— (a) the beneficiary of the trust is a minor, and— (i) if the business property is used to carry on a business of primary production—the minor is a defined relative of the person creating the trust; or (ii) otherwise—the minor is a descendant of the person creating the trust; and 6 Amendment of s 100 (Conditions for particular trust acquisitions) (1) Section 100(1)(b)— omit, insert— (b) the person disposing of the interest or directing the acquisition is— (i) if the business property is used to carry on a business of primary production—a defined relative of the acquirer; or (ii) otherwise—an ancestor of the acquirer; (2) Section 100(1)(d), after ‘by the’— insert— defined relative or (3) Section 100(2)(a)— omit, insert— (a) the beneficiary of the trust is a minor, and— (i) if the business property is used to carry on a business of primary production—the minor is a defined Page 12 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 7] relative of the person creating the trust; or (ii) otherwise—the minor is a descendant of the person creating the trust; and 7 Amendment of s 101 (Conditions for creation of trusts and particular trust acquisitions) Section 101(b)— omit, insert — (b) the beneficiary of the trust is a minor, and— (i) if the business property is used to carry on the business of primary production—the minor is a defined relative of the person creating the trust; or (ii) otherwise—the minor is a descendant of the person creating the trust; 8 Amendment of s 102 (Conditions for acquisitions of interest in family unit trusts) (1) Section 102(1)(b)— omit, insert— (b) the person disposing of the interest or directing the acquisition is— (i) if the business property is used to carry on a business of primary production—a defined relative of the acquirer; or (ii) otherwise—an ancestor of the acquirer; (2) Section 102(1)(d), after ‘by the’— insert— defined relative or (3) Section 102(2)(a)— 2014 Act No. 35 Page 13
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 9] omit, insert— (a) the beneficiary of the trust is a minor, and— (i) if the business property is used to carry on a business of primary production—the minor is a defined relative of the person creating the trust; or (ii) otherwise—the minor is a descendant of the person creating the trust; and 9 Amendment of s 123 (Exemption—particular distribution of dutiable property to a beneficiary) Section 123(4)(b)— omit, insert— (b) any of the following apply— (i) if the property of the trust is business property used to carry on a business of primary production—the beneficiary is not a defined relative of the person who created the trust; (ii) if the property of the trust is business property used to carry on a prescribed business—the beneficiary is not a descendant of the person who created the trust; (iii) the property of the trust is not, at the time of the distribution, business property or the business is not intended to be carried on by the beneficiary, whether alone or with others. 10 Replacement of s 133 (Exemption—building units and group titles plans and community titles schemes) Section 133— Page 14 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 10] omit, insert— 133 Exemption—community titles schemes (1) Subject to subsection (2), transfer duty is not imposed on a transfer, or agreement for the transfer, of a lot that, under the Body CorporateandCommunityManagementAct1997 , is a lot included in a community titles scheme if— (a) the transferor is a corporation (the transferor corporation ); and (b) under that Act, the transferor corporation is the original owner for the scheme; and (c) the transferee held shares in the transferor corporation that were surrendered to obtain the transfer of the lot from the transferor corporation; and (d) the separate area that the lot comprises corresponds with the separate area the transferee had a right to occupy immediately before surrendering the transferee’s shares; and (e) the separate area that the lot comprises has been used for residential purposes immediately before the transferee surrendered the transferee’s shares and will, after registration of the plan and the transfer of the lot to the transferee, be used for residential purposes. (2) Subsection (1) applies to the transfer or agreement for the transfer of a lot by a transferor corporation on or after the commencement day only if— (a) before the commencement day— (i) shares were issued by the transferor corporation; and 2014 Act No. 35 Page 15
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 11] (ii) the corporation’s constitution provided, and on and from the commencement day continues to provide, that a person who holds the shares has the right to occupy the separate area mentioned in subsection (1)(d); or (b) before the commencement day, the transferee entered into an agreement with the transferor corporation under which— (i) the transferee is entitled to purchase the shares mentioned in subsection (1)(c) from the transferor corporation; and (ii) because of the purchase of the shares, the transferee has the right to occupy the separate area mentioned in subsection (1)(d). (3) In this section— commencement day means the day this section commences. 11 Amendment of s 173 (Value of land-holdings and property—business property disregarded) (1) Section 173(3)(c)— omit, insert— (c) the transferor or person directing the transfer is— (i) if the business property is used to carry on a business of primary production—a defined relative of the transferee; or (ii) otherwise—an ancestor of the transferee; (2) Section 173(3)(e), after ‘by the’— insert— Page 16 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 12] defined relative or (3) Section 173(4)(a)— omit, insert— (a) the beneficiary of the trust is a minor, and— (i) if the business property is used to carry on a business of primary production—the minor is a defined relative of the person creating the trust; or (ii) otherwise—the minor is a descendant of the person creating the trust; and 12 Insertion of new ch 17, pt 19 Chapter 17— insert— Part 19 Transitional provisions for Revenue Legislation Amendment Act 2014 653 Application of amended ch 2, pt 10 and related provisions (1) The relevant provisions, as in force on the commencement, apply to dutiable transactions only if liability for transfer duty arises on or after the commencement. (2) In this section— commencement means the day this section commences. relevant provisions means the following provisions— • chapter 2, part 10 2014 Act No. 35 Page 17
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 13] • sections 123 and 173 • schedule 6, definitions defined relative, family partnership, family trust and family unit trust 654 Application of existing s 123 concession (1) This section applies to a dutiable transaction to which section 123 applies if, before the day this section commences, a concession for transfer duty has been provided under chapter 2, part 10 for the dutiable property the subject of the distribution. (2) Section 123, as in force immediately before the day this section commences, continues to apply in relation to the dutiable transaction. 13 Amendment of sch 6 (Dictionary) (1) Schedule 6— insert— defined relative , of a person, means each of the following— (a) the person’s spouse; (b) a parent of the person or the person’s spouse; (c) a grandparent of the person or the person’s spouse; (d) a brother, sister, nephew or niece of the person or the person’s spouse; (e) a child or grandchild of the person or the person’s spouse; (f) an aunt or uncle of the person or the person’s spouse; Page 18 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 2 Amendment of Duties Act 2001 [s 13] (c) the spouse of anyone mentioned in paragraphs (b) to (f). (2) Schedule 6, definition family partnership— omit, insert— family partnership , for a person, means a partnership of which— (a) if the partnership carries on a business of primary production—the total partnership interests of the partners who are defined relatives of the person is at least 50%; or (b) otherwise—the total partnership interests of the partners who are members of the person’s family is at least 50%. (3) Schedule 6, definition family trust— omit, insert— family trust , for a person, means a trust— (a) the trustee of which started to hold the property on trust at the direction of— (i) if the trust property is used to carry on a business of primary production—a defined relative of the person; or (ii) otherwise—an ancestor of the person; and (b) the beneficiaries of which— (i) for a trust mentioned in paragraph (a)(i)—are defined relatives of the person; or (ii) otherwise—are members of the person’s family. (4) Schedule 6, definition family unit trust — omit, insert— 2014 Act No. 35 Page 19
Revenue Legislation Amendment Act 2014 Part 3 Amendment of Land Tax Act 2010 [s 14] family unit trust , for a person, means a unit trust— (a) that is a private unit trust; and (b) for which at least 50% of the trust interests in the trust are held by the person, or— (i) if the trust property is used to carry on a business of primary production—defined relatives of the person; or (ii) otherwise—members of the person’s family. Part 3 Amendment of Land Tax Act 2010 14 Act amended This part amends the Land Tax Act 2010 . 15 Insertion of new ss 42A and 42B After section 42— insert— 42A Exemption for old home after transitioning to current home (1) This section applies in relation to the imposition of land tax on taxable land for a financial year (the current financial year ) if— (a) a person is the owner of land (the current home )— (i) that, on the liability date for the current financial year, is exempt or partially Page 20 2014 Act No. 35
2014 Act No. 35 Revenue Legislation Amendment Act 2014 Part 3 Amendment of Land Tax Act 2010 [s 15] exempt land under section 41 or 42; and (ii) of which, on the liability date for the financial year (the previous financial year ) occurring immediately before the current financial year, the person was not the owner; and (b) the person is also the owner of land (the old home )— (i) of which the person has continuously been the owner since the liability date for the previous financial year; and (ii) that, on the liability date for the previous financial year, was exempt or partially exempt land for the person as owner of the land under section 41 or 42; and (iii) of which, on the liability date for the financial year immediately following the current financial year, the person is no longer the owner. (2) Subject to subsection (3), the person’s old home is exempt land for the current financial year, to the extent that the old home was exempt or partially exempt land under section 41 or 42 on the liability date for the previous financial year. (3) The old home is not exempt under subsection (2) if the person receives rents or profits from— (a) the current home before it is used as the home of the person, other than to the extent provided for under subsection (4); or (b) the old home after it is used as the home of the person. (4) For subsection (3)(a), the person may receive rents or profits from the current home if— Page 21
Revenue Legislation Amendment Act 2014 Part 3 Amendment of Land Tax Act 2010 [s 15] (a) the current home was acquired by the person subject to a lease under which a person (the lessee ) had a right to occupy the land; and (b) the lessee gave vacant possession of the current home to the person on the earlier of— (i) the end of the term of the lease; or (ii) within 6 months after the day the person acquired the current home. (5) In this section— liability date , for a financial year, means the time when liability for land tax for the financial year arises under section 7. Page 22 42B Exemption for new home before transitioning from current home (1) This section applies in relation to the imposition of land tax on taxable land for a financial year (the current financial year ) if— (a) a person is the owner of land (the current home )— (i) that, on the liability date for the current financial year, is exempt or partially exempt land under section 41 or 42, other than because the land is taken to be used as a home under section 38; and (ii) of which, on the liability date for the financial year (the next financial year ) occurring immediately after the current financial year, the person is no longer the owner; and (b) the person is also the owner of land (the new home )— 2014 Act No. 35
2014 Act No. 35 Revenue Legislation Amendment Act 2014 Part 3 Amendment of Land Tax Act 2010 [s 15] (i) of which, on the liability date for the financial year occurring immediately before the current financial year, the person was not the owner; and (ii) that, on the liability date for the next financial year, is exempt or partially exempt land under section 41 or 42 for the person; and (iii) of which, on the liability date for the next financial year, the person is still the owner. (2) Subject to subsection (3), the person’s new home is exempt land for the current financial year, to the extent that the person’s current home is exempt or partially exempt land under section 41 or 42 on the liability date for the current financial year. (3) The new home is not exempt under subsection (2) if the person receives rents or profits from— (a) the current home after it is used as the home of the person; or (b) the new home before it is used as the home of the person, other than to the extent provided for under subsection (4). (4) For subsection (3)(b), the person may receive rents or profits from the new home if— (a) the new home was acquired by the person subject to a lease under which a person (the lessee ) has a right to occupy the land; and (b) the lessee gives vacant possession of the new home to the person on the earlier of— (i) the end of the term of the lease; or (ii) within 6 months after the day the person acquired the new home. Page 23
Revenue Legislation Amendment Act 2014 Part 3 Amendment of Land Tax Act 2010 [s 16] (5) In this section— liability date , for a financial year, means the time when liability for land tax for the financial year arises under section 7. 16 Insertion of new s 44A After section 44— insert— 44A Reassessment—transitioning to or from current home (1) This section applies if a person’s liability for land tax is assessed on the basis that the person is, under section 42A, the owner of an old home that is exempt land for a financial year (the relevant year ), but— (a) on the liability date mentioned in section 42A(1)(b)(iii), the person is still the owner of the old home; or (b) the old home is not exempt under section 42A(2) because the person has received rents or profits in the way mentioned in section 42A(3). (2) This section also applies if a person’s liability for land tax is assessed on the basis that the person is, under section 42B, the owner of a new home that is exempt land for a financial year (also the relevant year ), but— (a) on the liability date mentioned in section 42B(1)(a)(ii), the person is still the owner of the current home mentioned in that section; or (b) on the liability date mentioned in section 42B(1)(b)(ii), the new home is not exempt or partially exempt land under section 41 or 42 for the person; or Page 24 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 17] (c) on the liability date mentioned in section 42B(1)(b)(iii), the person is not the owner of the new home; or (d) the new home is not exempt under section 42B(2) because the person has received rents or profits in the way mentioned in section 42B(3). (3) Each matter mentioned in subsection (1)(a) and (b) and (2)(a) to (d) is a relevant matter . (4) The person must give notice to the commissioner stating the details of the relevant matter. Note — Under the Administration Act, the requirement under this subsection is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act. (5) The notice mentioned in subsection (4) must be given within 28 days after the day the relevant matter happens, or the circumstances comprising the relevant matter arise. (6) The commissioner must make a reassessment of the person’s liability for land tax for the relevant year on the basis that the land was not exempt land. Part 4 Amendment of MineralResources Act 1989 Division 1 Preliminary 17 Act amended This part amends the Mineral Resources Act 1989 . 2014 Act No. 35 Page 25
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 18] Division 2 Amendments commencing on assent 18 Replacement of s 326 (Maintenance of records) Section 326— omit, insert— 326 Requirement to keep proper records (1) A person who is the holder of a mining claim or mining lease or who otherwise mines mineral from land must keep the records necessary to enable the royalty payable by the person to be ascertained. Maximum penalty—100 penalty units. (2) For subsection (1), the Minister may, by written notice given to a person, require the person to keep a particular record stated in the notice. (3) The person must not fail, without reasonable excuse, to comply with the notice. Maximum penalty—100 penalty units. 326A Accessibility of records A person who is required under this part to keep a record must keep the record in a way that it is able to be readily produced to the Minister if required by the Minister. Maximum penalty—100 penalty units. 326B Form of records A person who is required under this part to keep a record must keep the record— Page 26 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 18] (a) in the form of a document written in English with information about amounts expressed in Australian currency; or (b) in a form that can be readily converted or translated into the form mentioned in paragraph (a). Maximum penalty—100 penalty units. 326C Period for keeping records A person who is required under this part to keep a record must keep it until the later of the following— (a) 5 years has elapsed after it was made or obtained; (b) 5 years has elapsed after the completion of the transaction or matter to which it relates. Maximum penalty—100 penalty units. 326D Wilfully damaging records (1) A person must not wilfully damage a record that is required to be kept under this part. Maximum penalty—100 penalty units. Note — This provision is an executive liability provision—see section 412A. (2) In this section— damage includes destroy. 326E Minister may require translation or conversion of document or information (1) The Minister may, by written notice given to a person, require the person to translate or convert into a written document in the English language 2014 Act No. 35 Page 27
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 19] and Australian currency any document or information the Minister reasonably believes is relevant to the administration or enforcement of a royalty provision. (2) The notice must state the reasonable time for compliance with the requirement. (3) The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty—100 penalty units. (4) If the person does not comply with the requirement, the Minister may have the document or information translated or converted. (5) The costs and expenses incurred under subsection (4) are a debt payable to the State by the person and may be recovered by the State in a court of competent jurisdiction. (6) In this section— royalty provision means a provision of this Act administered by the Minister responsible for administering the TaxationAdministrationAct2001. 19 Amendment of s 412A (Liability of executive officer—particular offences committed by company) Section 412A(5), definition executive liability provision— insert— • section 326D(1) 20 Insertion of new ch 15, pt 9 Chapter 15— insert— Page 28 2014 Act No. 35
Part 9 Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 21] Transitional provisions for Revenue Legislation Amendment Act 2014 820 Definition for pt 9 In this part— commencement means the commencement of the provision in which the term is used. 821 Application of particular provisions for previous section 326 records (1) This section applies to a person in relation to a record required to be kept by the person under section 326 as in force immediately before the commencement ( previous section 326 ). (2) On and from the commencement— (a) previous section 326(2) continues to apply to the person in relation to the record; and (b) if the person is no longer the holder of a mining claim or mining lease or a person who otherwise mines mineral from land, sections 326A, 326B and 326D also apply to the person in relation to the record. Division 3 Amendments commencing on 1 July 2014 21 Omission of s 322 (Minister may request audit) Section 322— omit. 2014 Act No. 35 Page 29
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 22] 22 Amendment of s 326E (Minister may require translation or conversion of document or information) Section 326E(6)— omit. 23 Omission of s 327 (Minister may require information) Section 327— omit. 24 Omission of ss 328–330 Sections 328 to 330— omit. 25 Replacement of ch 11, pt 3, hdg (Reassessment and enforcement) Chapter 11, part 3, heading— omit, insert— Part 3 Royalty administration 26 Insertion of new ch 11, pt 3, div 1 hdg Chapter 11, part 3, before section 331— insert— Division 1 Preliminary 27 Replacement of s 331 (Reassessment of royalty) Section 331— omit, insert— Page 30 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 27] 331 Definitions for pt 3 In this part— assessment means a determination made under this part of a royalty-related amount payable by a person for a period, for which an assessment notice is given, and includes a reassessment. assessment notice see section 331D(1). default assessment see section 331A(2). original assessment , for a royalty-related amount payable by a person for a period, means the first assessment by the Minister of the royalty-related amount payable by the person for the period. reassessment means a determination made under this part of a variation of the royalty-related amount payable by a person for a period, for which an assessment notice is given. royalty penalty amount see section 331E(1). royalty-related amount means any of the following amounts— (a) an amount of royalty; (b) an amount of a civil penalty; (c) an amount of unpaid royalty interest; (d) a royalty penalty amount; (e) if a prescribed fee must accompany a royalty return under a regulation—the amount of the prescribed fee. Division 2 Royalty assessments and reassessments 2014 Act No. 35 Page 31
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 27] 331A Assessment of royalty (1) The Minister must make an assessment of a royalty-related amount payable by a person for each royalty return lodged by the person under this chapter, even if the royalty-related amount payable by the person is nil. (2) Also, the Minister may, at any time, make an assessment of the royalty-related amount payable by a person for a period (a default assessment ), if the Minister is reasonably satisfied— (a) a royalty-related amount is payable by the person for the period; but (b) the person has not lodged a return for the period under this chapter. 331B Reassessment of royalty (1) The Minister may make a reassessment of a royalty-related amount payable by a person for a period if the Minister is reasonably satisfied the original assessment or an earlier reassessment made for the period was not or is no longer correct. (2) The Minister must make a reassessment of a royalty-related amount payable by a person for a period if a provision of this or another Act applies to require the reassessment. (3) A reassessment increasing a royalty-related amount payable by a person for a period may be made at any time. (4) A reassessment decreasing a royalty-related amount payable by a person for a period must be made within 5 years after the day the original assessment for the period was made (the reassessment period ). Page 32 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 27] (5) However, a reassessment decreasing a royalty-related amount payable by a person for a period may be made after the reassessment period if— (a) within the reassessment period, the person asks the Minister to reassess a royalty-related amount payable by the person for the period and the Minister agrees to make the reassessment; or (b) the reassessment is required under a provision of this or another Act. (6) A reassessment does not replace the previous assessment of a royalty-related amount payable by a person for a period, but merely varies it by— (a) decreasing or increasing the royalty-related amount payable by the person; or (b) changing the basis on which the royalty-related amount payable by the person is assessed. 331C Making assessments and default assessments in particular circumstances (1) The Minister may make an assessment of a royalty-related amount payable by a person for a period on the available information the Minister considers relevant. (2) Subsection (3) applies if— (a) the Minister makes a default assessment of a royalty-related amount payable by a person for a period; or (b) the information given by a person in a return or another document relating to the return is insufficient to enable the Minister to determine a royalty-related amount payable by the person for a period; or 2014 Act No. 35 Page 33
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 27] (c) a person fails to give the Minister information or a document required to enable the Minister to determine a royalty-related amount payable by the person for a period. (3) The Minister may make an assessment of the amount the Minister reasonably believes to be the royalty-related amount payable by the person for the period. (4) If an assessment of a royalty-related amount payable by a person is made under subsection (3) because the person failed to give a document mentioned in subsection (2)(c), the Minister may make an assessment as if the document were in existence and in the Minister’s possession. Page 34 331D Notice of assessment or reassessment (1) The Minister must give notice of an assessment or reassessment of a royalty-related amount payable by a person for a period (an assessment notice ) to the person. (2) If the royalty-related amount already paid by the person for the period is more than the amount assessed or reassessed as payable for the period, the assessment notice must include the difference between those amounts. (3) Subsection (4) applies if the royalty-related amount already paid by the person for the period is less than the amount assessed or reassessed as payable for the period. (4) The assessment notice must include— (a) the amount of the difference between the royalty-related amount paid and the royalty-related amount payable for the period (the liability difference ); and 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 27] (b) the day by which the liability difference must be paid (the due date ); and (c) a statement that, under section 332, unpaid royalty interest is payable on the amount of the liability difference, to the extent it is comprised of royalty unpaid from time to time, for the period— (i) starting on, and including, the day after the lodgement day; and (ii) ending on, and including, the day the liability difference is paid in full; and (d) the rate at which the interest is payable; and (e) the royalty penalty amount for which the person is liable under section 331E. (5) The due date must be at least the following number of days after the day the Minister gives the notice to the person— (a) for an assessment other than a reassessment or default assessment—7 days; (b) for a reassessment or default assessment—28 days. (6) In this section— lodgement day , for a period, means the day a royalty return must be lodged by a person for the period (disregarding any extended time for lodging the return provided for by regulation). Division 3 Unpaid royalty interest and royalty penalties 331E Liability for royalty penalty amount (1) A person is liable to the State for an amount ( royalty penalty amount ) if— 2014 Act No. 35 Page 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 27] Page 36 (a) the Minister makes a default assessment under section 331A(2); or (b) the Minister makes a reassessment and the original assessment was a default assessment under section 331A(2); or (c) the royalty payable by the person for a period on a reassessment under section 331B is more than the royalty assessed as payable by the person on the original assessment, or an earlier reassessment, for the period. (2) The royalty penalty amount must be assessed as follows— (a) if subsection (1)(a) applies—an amount equal to 75% of the royalty payable; (b) if subsection (1)(b) applies—an amount equal to 75% of the royalty payable under the reassessment; (c) if subsection (1)(c) applies and the royalty payable on the reassessment is more than the royalty assessed on the original assessment—an amount equal to 75% of the difference between the 2 amounts; (d) if subsection (1)(c) applies and the royalty payable on the reassessment is less than the royalty assessed on the original assessment but more than the royalty assessed on an earlier reassessment—an amount equal to 75% of the difference between the royalty payable on the last reassessment and the lowest royalty assessed on an earlier reassessment. (3) The Minister may increase the royalty penalty amount by not more than 20% of the royalty penalty amount assessed under subsection (2) if the Minister is reasonably satisfied the person has 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 28] hindered or prevented the Minister from becoming aware of the nature and extent of the person’s liability to pay royalty. 331F Royalty penalty amount not payable if proceeding for offence started (1) This section applies if a person is liable to pay all or part of a royalty penalty amount because of a particular act or omission of the person. (2) If a proceeding is started against the person for an offence under this Act that is constituted by the particular act or omission and the royalty penalty amount has not been paid, the royalty penalty amount is payable only if the Minister withdraws the proceeding. (3) If a proceeding is started against the person for an offence under this Act that is constituted by the particular act or omission and the royalty penalty amount has been paid, the Minister must make a reassessment remitting the royalty penalty amount to nil. (4) However, if the proceeding against the person is withdrawn, the Minister must make a reassessment to reinstate the royalty penalty amount remitted under subsection (3). 331G Remission of royalty penalty amount The Minister may remit the whole or part of a royalty penalty amount. 28 Amendment of s 332 (Unpaid royalty interest) Section 332— insert— 2014 Act No. 35 Page 37
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 29] (7) If a regulation made under subsection (3) provides for unpaid royalty interest to be worked out if royalty is payable by instalments, and the Minister decides to remit to a person the whole or part of the interest under subsection (6) payable for an instalment, the Minister must give the person a notice stating the amount to be remitted. (8) However, subsection (7) only applies if the amount of unpaid royalty interest is to be remitted before an assessment notice is given for the remittance. 29 Insertion of new ch 11, pt 3, div 4 Chapter 11, part 3, after section 332— insert— Division 4 Refunds and payments Page 38 332AA Refunds (1) This section applies— (a) if, on an assessment of a royalty-related amount payable by a person for a period made under section 331A, the royalty-related amount paid for the period is more than the royalty-related amount payable by the person for the period under the assessment (the difference being an excess amount ); or (b) if, on a reassessment of a royalty-related amount payable by a person for a period made under section 331B, the royalty-related amount paid for the period is more than the royalty-related amount payable by the person for the period under the reassessment (the difference also being an excess amount) ; or 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 30] (c) if— (i) the royalty-related amount paid by a person for a period is otherwise more than the royalty-related amount payable by the person under this chapter (the difference also being an excess amount ); and (ii) the Minister has given the person a notice stating the excess amount. (2) The Minister must refund an excess amount mentioned in subsection (1) by— (a) repaying the excess amount to the person; or (b) crediting the excess amount against an amount the Minister is reasonably satisfied is, or will be, payable by the person for a royalty-related amount. (3) No interest is payable on the excess amount refunded. 30 Amendment of s 332A (Application of payments) (1) Section 332A, ‘liability relating to royalty’— omit, insert— royalty-related amount (2) Section 332A(a)— omit, insert— (a) first, a royalty-related amount, other than unpaid royalty interest or royalty; 31 Amendment of s 333 (Recovery of unpaid amounts) (1) Section 333(1)— omit, insert— 2014 Act No. 35 Page 39
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] (1) This section applies if a person does not pay the whole or part of a royalty-related amount payable by the person under this Act. (2) Section 333(3), after ‘civil penalty’— insert— or royalty penalty amount (3) Section 333(4) omit, insert— (4) In this section— relevant entity means— (a) for royalty payable to a person other than the State—that person; or (b) otherwise—the State. 32 Insertion of new s 333A, ch 11, pt 3, divs 5–7 and pt 3A After section 333— insert— 333A Earlier time for payment of royalty-related amount (1) This section applies despite any other provision of this Act relating to when a royalty-related amount is payable by a person for a period. (2) The Minister may, in an assessment notice or notice given under this section, state an earlier date than the date a royalty-related amount would otherwise be payable under this Act (the ordinary due date ), if the Minister reasonably believes the amount may not be recoverable if the ordinary due date were to apply. Page 40 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] (3) The date stated in the notice mentioned in subsection (2) must not be a date before the notice is given. Division 5 Offences 333B Failure to comply with information requirement or lodgement requirement (1) A person must not fail, without reasonable excuse, to comply with an information requirement or a lodgement requirement. Maximum penalty—100 penalty units. Note — This provision is an executive liability provision—see section 412A. (2) In this section— information requirement means a requirement under a royalty provision to give information to the Minister or a royalty investigator. lodgement requirement means a requirement under a royalty provision to— (a) lodge a document; or (b) give a document to the Minister or a royalty investigator. 333C False or misleading documents (1) A person must not give to the Minister or a royalty investigator a document containing information that the person knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. 2014 Act No. 35 Page 41
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] Note — This provision is an executive liability provision—see section 412A. (2) Subsection (1) does not apply to a person who, when giving the document— (a) tells the Minister or royalty investigator of the extent to which the document is false or misleading; and (b) to the extent the person has, or can reasonably get, the correct information—gives the correct information to the Minister or royalty investigator. (3) It is enough for a complaint against a person for an offence against subsection (1) to state the document was, without specifying which, ‘false or misleading’. 333D False or misleading information (1) A person must not state anything to the Minister or a royalty investigator that the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. Note — This provision is an executive liability provision—see section 412A. (2) It is enough for a complaint for an offence against subsection (1), to state the statement made was ‘false or misleading’ to the person’s knowledge, without specifying which. Page 42 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] 333E Self-incrimination not a reasonable excuse for failure to comply with particular requirements (1) This section applies if, under a royalty provision, a person is required by written notice given to the person to— (a) give information or a document to the Minister or a royalty investigator; or (b) lodge a document. (2) It is not a reasonable excuse for the person to fail to comply with the requirement because complying with the requirement might tend to incriminate the person. (3) However, evidence of, or evidence directly or indirectly derived from, information or a document given or lodged in compliance with the requirement, by the person that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant. 333F Obligation to notify Minister if royalty under assessed (1) A person must advise the Minister if the person becomes aware that— (a) an assessment or reassessment of a royalty-related amount payable by the person for a period was not, or is no longer, correct; and (b) the correct royalty-related amount is more than the amount stated in the assessment notice for the assessment or reassessment for the period. 2014 Act No. 35 Page 43
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] (2) The person must comply with subsection (1) within 30 days after becoming aware of the matters mentioned in the subsection. Maximum penalty—100 penalty units. 333G Obstruction of Minister or royalty investigator A person must not, without reasonable excuse, obstruct— (a) the Minister or a royalty investigator exercising a power under a royalty provision; or (b) a person helping the Minister or an investigator exercising a power under a royalty provision. Maximum penalty—100 penalty units. 333H Impersonation of royalty investigator A person must not pretend to be a royalty investigator. Maximum penalty—40 penalty units. Division 6 Obligations of administrators and garnishees 333I Definitions for div 6 In this division— administrator , for a person’s property, means another person who is— (a) a receiver or receiver and manager of all or part of the person’s property; or Page 44 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] (b) for a corporation’s property—a liquidator; or (c) for an individual’s property— (i) the individual’s trustee in bankruptcy; or (ii) the individual’s representative. personal garnishee see section 333L(1)(b). garnishee amount see section 333L(3). garnishee notice see section 333L(3). liable person see section 333L(1)(a). 333J Particular administrators to notify Minister of appointment (1) A person who is appointed as administrator for the property of a person by whom a royalty-related amount is payable must, before the required date, give written notice to the Minister of the appointment. Maximum penalty—40 penalty units. (2) For subsection (1), the required date is— (a) the date 14 days after the administrator becomes aware, or should reasonably have become aware, the royalty-related amount is payable by the person even if the extent of the liability is not then ascertainable; or (b) the later date allowed by the Minister. (3) However, notice is not required in the circumstances prescribed under a regulation. 2014 Act No. 35 Page 45
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] 333K Administrator’s liability for payment (1) The Minister has the same powers and remedies in relation to the administrator for the property of a person by whom a royalty-related amount is payable as the Minister would have in relation to the person. (2) However, an administrator is liable for payment of a royalty-related amount payable by a person only to the extent of the realised value of all property that— (a) the administrator has taken possession of as administrator; and (b) was, at any time, available to the administrator for the payment of the royalty-related amount. Page 46 333L Collection of amounts from a garnishee (1) This section applies if— (a) under a royalty provision, a debt is payable by a person (the liable person ); and (b) the Minister reasonably believes a person (the garnishee )— (i) holds or may receive an amount for or on account of the liable person; or (ii) is liable or may become liable to pay an amount to the liable person; or (iii) has authority to pay an amount to the liable person. (2) Subsection (1)(b) applies even though the liable person’s entitlement to the amount may be subject to unfulfilled conditions. (3) The Minister may, by written notice given to the garnishee (the garnishee notice ), require the 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] garnishee to pay to the Minister by a stated date a stated amount (the garnishee amount ). (4) Without limiting subsection (3), the garnishee notice may require the garnishee to pay to the Minister an amount out of each payment the garnishee is or becomes liable, from time to time, to make to the liable person. (5) However, if, on the date for payment under the garnishee notice, the garnishee amount is not held for, or is not liable to be paid to, the liable person by the garnishee, the notice has effect as if the date for payment were immediately after the date the amount is held for, or is liable to be paid to, the liable person by the garnishee. (6) The garnishee amount must not be more than the debt. (7) The garnishee must comply with the garnishee notice unless the garnishee has a reasonable excuse. Maximum penalty—40 penalty units. (8) The Minister must give to the liable person— (a) a copy of the garnishee notice; and (b) details in writing of the liable person’s debt to which the notice relates. 333M Duration of garnishee notice The garnishee notice has effect until the garnishee amount is paid or the Minister, by written notice given to the garnishee, withdraws the notice. 333N Effect of discharge of debt on garnishee notice (1) This section applies if— 2014 Act No. 35 Page 47
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] (a) the liable person’s debt to which the garnishee notice relates is discharged, whether completely or partly, before the date for payment of the garnishee amount; and (b) the discharge affects the amount to be recovered from the garnishee. (2) The Minister must give written notice to the garnishee and the liable person— (a) informing them of the extent of the discharge of the debt; and (b) stating the amount payable under the garnishee notice is reduced accordingly; and (c) if the liable person’s debt is fully discharged—withdrawing the garnishee notice. 333O Effect of payment by garnishee If the garnishee pays an amount to the Minister under a garnishee notice, the garnishee— (a) is taken to have acted under the authority of the liable person and all other persons concerned; and (b) if the garnishee is under an obligation to pay an amount to the liable person—is to be taken to have satisfied the obligation to the extent of the payment. Page 48 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] Division 7 Use of approved information system for particular decisions 333P Approved information system The Minister may approve an information system for a royalty provision. 333Q Minister may arrange for use of an approved information system to make particular decisions (1) The Minister may arrange for the use of an approved information system for any purposes for which the Minister may make a relevant decision under a royalty provision. (2) A relevant decision made by the operation of an approved information system under an arrangement made under subsection (1) is taken to be a decision made by the Minister. (3) In this section— relevant decision means a decision that does not involve the exercise of the Minister’s discretion. Part 3A Investigations relating to royalty provisions Division 1 Preliminary 333R Powers to be exercised only for administering and enforcing royalty provisions A power conferred on the Minister or a royalty investigator under this part may be exercised only for 2014 Act No. 35 Page 49
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] the administration or enforcement of a provision of this Act administered by the Minister responsible for administering the Taxation Administration Act 2001 (a royalty provision ). Note — On the commencement of this section, the Minister responsible for administering the Taxation AdministrationAct 2001 was responsible for administering this Act to the extent that it was relevant to royalties. Division 2 Royalty investigators 333S Appointment The Minister may appoint an appropriately qualified public service employee as a royalty investigator. 333T Appointment conditions and limit on powers (1) A royalty investigator holds office on any conditions stated in— (a) the royalty investigator’s instrument of appointment; or (b) a signed notice given to the royalty investigator; or (c) a regulation. (2) The instrument of appointment, a signed notice given to the royalty investigator or a regulation may limit the royalty investigator’s powers under this part. (3) In this section— signed notice means a notice signed by the Minister. Page 50 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] 333U Issue of identity card (1) The Minister must issue an identity card to each royalty investigator. (2) The identity card must— (a) contain a recent photo of the royalty investigator; and (b) contain a copy of the royalty investigator’s signature; and (c) identify the person as a royalty investigator under this Act; and (d) state an expiry date for the card. (3) This section does not prevent the issue of a single identity card to a person for this Act and other purposes. 333V Production of identity card (1) In exercising a power mentioned in the TaxationAdministrationAct2001 , part 7, division 2, subdivision 3 or 4 as applied under division 3 of this Act in relation to a person, a royalty investigator must— (a) first produce his or her identity card for the person’s inspection before exercising the power; or (b) have the identity card displayed so it is clearly visible to the person when exercising the power. (2) However, if it is not practicable to comply with subsection (1), the royalty investigator must produce the identity card for the person’s inspection at the first reasonable opportunity. (3) For subsection (1), a royalty investigator does not exercise a power in relation to a person only because the investigator has entered a place as 2014 Act No. 35 Page 51
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] mentioned in the TaxationAdministrationAct2001 , section 90(1)(b) or (2), as applied under division 3 of this Act. 333W When royalty investigator ceases to hold office (1) A royalty investigator ceases to hold office if any of the following happens— (a) the term of office stated in a condition of office ends; (b) under another condition of the office, the royalty investigator ceases to hold office; (c) the royalty investigator’s resignation under section 333X takes effect. (2) Subsection (1) does not limit the ways a royalty investigator may cease to hold office. (3) In this section— condition of office means a condition on which a royalty investigator holds office under section 333T. 333X Resignation (1) A royalty investigator may resign by signed notice given to the Minister. (2) However, if holding office as a royalty investigator is a condition of the investigator holding another office, the investigator may not resign as a royalty investigator without resigning from the other office. Page 52 333Y Return of identity card A person who ceases to be a royalty investigator must return the person’s identity card to the Minister within 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] 21 days after ceasing to be a royalty investigator unless the person has a reasonable excuse. Maximum penalty—40 penalty units. Division 3 Powers of royalty investigators 333Z Application of Taxation Administration Act2001 , pt 7 (1) The Minister and a royalty investigator have and may exercise— (a) the same powers as those conferred on the commissioner or an investigator under the TaxationAdministrationAct2001 , part 7, division 2, subdivisions 2 to 6 (the taxation investigation provisions ); and Note — Under the Acts Interpretation Act 1954 , section 7, a reference to a provision of a law includes a reference to the statutory instruments made or in force under the provision. (b) another power conferred on a royalty investigator under this part. (2) The taxation investigation provisions apply, with all necessary changes, including those mentioned in subsection (3), and with the modifications made under subsection (4)— (a) to and in relation to the exercise of the powers under the taxation investigation provisions by the Minister or a royalty investigator; and (b) to and in relation to a person in relation to whom the powers are exercised. 2014 Act No. 35 Page 53
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 32] Page 54 (3) For subsection (2), necessary changes to the taxation investigation provisions include the following, subject to the modifications made under subsection (4)— (a) a reference to a tax law were a reference to a royalty provision; (b) a reference to an investigator were a reference to a royalty investigator; (c) a reference to an identity card were a reference to an identity card issued under division 2; (d) a reference to the commissioner were a reference to the Minister, other than the reference in the Taxation Administration Act2001 , section 106; (e) a reference in the TaxationAdministrationAct 2001 , section 88(7) to a taxpayer were a reference to a person required to pay royalty under section 320; (f) the reference in the Taxation AdministrationAct2001 , section 106 to the commissioner were a reference to the State. (4) For subsection (2), the taxation investigation provisions are modified in the following ways— (a) the TaxationAdministrationAct2001 , part 7, division 2, subdivision 5 applies subject to section 333ZA; and (b) the TaxationAdministrationAct2001 , section 99(2) does not apply. (5) To remove any doubt, it is declared that an offence against a TAA offence provision as applied by subsection (2) committed by a person is an offence committed by the person under this Act. 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 33] (6) In this section— TAA offence provision means— (a) the TaxationAdministrationAct2001 , section 88(6); or (b) the TaxationAdministrationAct2001 , section 96(2) or (4). 333ZA Forfeiture of thing seized for testing (1) A royalty investigator may carry out, or arrange to have carried out, scientific or other tests on a sample of a thing the royalty investigator reasonably considers is a mineral, seized under the TaxationAdministrationAct2001 , part 7, division 2, subdivision 5 as applied by section 333Z(2). (2) The testing may have the effect of destroying the thing. (3) The Taxation Administration Act 2001 , section 99(1) does not apply in relation to a thing seized and tested under this section. 33 Omission of s 334 (Furnishing false particulars etc.) Section 334— omit. 34 Amendment of s 342 (Powers of authorised officers) Section 342(11), ‘section 328’— omit, insert— section 333E 2014 Act No. 35 Page 55
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 35] 35 Amendment of s 412A (Liability of executive officer—particular offences committed by company) Section 412A(5), definition executive liability provision — insert— • section 333B(1) • section 333C(1) • section 333D(1) 36 Insertion of new ss 822 and 823 Chapter 15, part 9— insert— 822 Application of ch 11, pt 3, divs 2 and 3 for royalty payable for period occurring before 1 July 2014 (1) Chapter 11, part 3, divisions 2 and 3, as in force on and from 1 July 2014, applies in relation to a royalty-related amount payable by a person for a period even if— (a) the period started before 1 July 2014; (b) a person is liable to pay a royalty penalty amount because of a particular act or omission mentioned in section 331F, and that occurred before 1 July 2014. Example — The Minister may make an assessment, reassessment or default assessment of a royalty-related amount payable by a person for a period under chapter 11, part 3, division 2 as in force on and from 1 July 2014, even if the period started before 1 July 2014. (2) For applying subsection (1) in relation to royalty payable for a period occurring before 1 July 2014, a reference in chapter 11, part 3 to an assessment, original assessment or a Page 56 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 36] reassessment includes a reference to an assessment or reassessment made by the Minister under the Act as in force before 1 July 2014. (3) Subsection (4) applies if— (a) the royalty paid by a person for a period that ended before 1 July 2014 is less than the royalty payable by the person for the period (a royalty shortfall ); and (b) before 31 December 2014, the person gives the Minister notice, in the approved form, of the royalty shortfall, including the amount of the royalty shortfall; and (c) before the person gives the Minister the notice, the Minister has not already notified the person of the royalty shortfall; and (d) after the commencement, the Minister makes a default assessment or reassessment of the royalty payable by the person for the period. (4) The person is not, under section 331E, liable for a royalty penalty amount in relation to the royalty shortfall under the default assessment or reassessment. 823 Application of s 333J to particular administrators Section 333J applies to an administrator appointed before the commencement as if the required date for section 333J(1) were the later of the following— (a) the date 14 days after the commencement; or (b) the required date for section 333J(1). 2014 Act No. 35 Page 57
Revenue Legislation Amendment Act 2014 Part 4 Amendment of Mineral Resources Act 1989 [s 37] 37 Amendment of sch 2 (Dictionary) Schedule 2— insert— administrator , for chapter 11, part 3, division 6, see section 333I. assessment , for chapter 11, part 3, see section 331. assessment notice , for chapter 11, part 3, see section 331D(1). civil penalty means a civil penalty provided for under a regulation made under section 321A. default assessment , for chapter 11, part 3, see section 331A(2). garnishee , for chapter 11, part 3, division 6, see section 333L(1)(b). garnishee amount , for chapter 11, part 3, division 6, see section 333L(3). garnishee notice , for chapter 11, part 3, division 6, see section 333L(3). liable person , for chapter 11, part 3, division 6, see section 333L(1)(a). original assessment , for chapter 11, part 3, see section 331. reassessment , for chapter 11, part 3, see section 331. royalty investigator means a person appointed as a royalty investigator under section 333S. royalty provision see section 333R. royalty penalty amount see section 331E(1). royalty-related amount see section 331. Page 58 2014 Act No. 35
Part 5 Revenue Legislation Amendment Act 2014 Part 5 Amendment of Payroll Tax Act 1971 [s 38] Amendment of Payroll Tax Act 1971 38 Act amended This part amends the Payroll Tax Act 1971. 39 Amendment of s 14 (Exemption from payroll tax) (1) Section 14(2)— insert — (da) by the following entities— (i) a department, except to the extent those wages are paid or payable by a commercialised business unit; or (ii) a Hospital and Health Service established for Queensland under the Hospital and Health Boards Act 2011 , section 17; or (2) Section 14(9)— insert— commercialised business unit means a division, branch or other part of a department carrying on a significant business activity under the QueenslandCompetitionAuthorityAct1997 , section 39. department means a department under the Financial Accountability Act 2009 , section 8. 2014 Act No. 35 Page 59
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 40] Part 6 Amendment of Petroleum andGas (Production and Safety)Act 2004 Division 1 Preliminary 40 Act amended This part amends the PetroleumandGas(ProductionandSafety) Act 2004 . Division 2 Provisions commencing on assent 41 Insertion of new ch 6, pt 3A Chapter 6— insert— Part 3A Records Page 60 604B Requirement to keep proper records (1) A petroleum producer to whom section 590 applies must keep the records necessary to enable the petroleum royalty payable by the person to be ascertained. Maximum penalty—100 penalty units. (2) For subsection (1), the Minister may, by written notice given to a petroleum producer, require the producer to keep a particular record stated in the notice. (3) The producer must not fail, without reasonable excuse, to comply with the notice. Maximum penalty—100 penalty units. 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 57] the Minister is reasonably satisfied the producer has hindered or prevented the Minister from becoming aware of the nature and extent of the producer’s liability to pay petroleum royalty. 601A Royalty penalty amount not payable if proceeding for offence started (1) This section applies if a petroleum producer is liable to pay all or part of a royalty penalty amount because of a particular act or omission of the producer. (2) If a proceeding is started against the producer for an offence under this Act that is constituted by the particular act or omission and the royalty penalty amount has not been paid, the royalty penalty amount is payable only if the Minister withdraws the proceeding. (3) If a proceeding is started against the producer for an offence under this Act that is constituted by the particular act or omission and the royalty penalty amount has been paid, the Minister must make a reassessment remitting the royalty penalty amount to nil. (4) However, if the proceeding against the producer is withdrawn, the Minister must make a reassessment to reinstate the royalty penalty amount remitted under subsection (3). 601B Remission of royalty penalty amount The Minister may remit the whole or part of a royalty penalty amount. 2014 Act No. 35 Page 77
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 58] 58 Amendment of s 602 (Unpaid royalty interest) (1) Section 602(1)— omit, insert — (1) This section applies if, despite a petroleum producer being required under this Act to pay petroleum royalty, all or part of the royalty (the unpaid petroleum royalty ) is unpaid from time to time. (2) Section 602— insert— (7) If a regulation made under subsection (4) provides for unpaid royalty interest to be worked out if royalty is payable by instalments, and the Minister decides to remit to a petroleum producer the whole or part of the interest under subsection (6) payable for an instalment, the Minister must give the producer a notice stating the amount to be remitted. (8) However, subsection (7) only applies if the amount of unpaid royalty interest is to be remitted before an assessment notice is given for the remittance. 59 Amendment of s 602A (Application of payments) (1) Section 602A, ‘liability relating to petroleum royalty’— omit, insert— royalty-related amount (2) Section 602A(a)— omit, insert— (a) first, a royalty-related amount, other than unpaid royalty interest or petroleum royalty; Page 78 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 60] (3) Section 602A(b), ‘petroleum’— omit. 60 Replacement of s 603 (Recovery of unpaid amounts) Section 603— omit, insert — 603 Recovery of unpaid amounts If a petroleum producer does not pay a royalty-related amount payable by the producer under this Act, the State may recover from the producer as a debt the amount of the royalty-related amount. 61 Replacement of s 604 (Certificate of unpaid petroleum royalty) Section 604— omit, insert— 604 Earlier time for payment of royalty-related amount (1) This section applies despite any other provision of this Act relating to when a royalty-related amount is payable by a petroleum producer for a period. (2) The Minister may, in an assessment notice or notice given under this section, state an earlier date than the date the royalty-related amount would otherwise be payable under this Act (the ordinary due date ), if the Minister reasonably believes the amount may not be recoverable if the ordinary due date were to apply. (3) The date stated in the notice mentioned in subsection (2) must not be a date before the notice is given. 2014 Act No. 35 Page 79
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 62] 62 Amendment of s 604G (Minister may require translation or conversion of document or information) Section 604G(6)— omit. 63 Insertion of new ch 6, pt 3, div 2 Chapter 6, part 3, after section 604A— insert— Division 2 Obligations of administrators and garnishees 604AA Definitions for div 2 In this division— administrator , for a person’s property, means another person who is— (a) a receiver or receiver and manager of all or part of the person’s property; or (b) for a corporation’s property—a liquidator; or (c) for an individual’s property— (i) the individual’s trustee in bankruptcy; or (ii) the individual’s representative. personal garnishee see section 604AD(1)(b). garnishee amount see section 604AD(3). garnishee notice see section 604AD(3). liable person see section 604AD(1)(a). Page 80 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 63] 604AB Particular administrators to notify Minister of appointment (1) A person who is appointed as administrator for the property of a person by whom a royalty-related amount is payable must, before the required date, give written notice to the Minister of the appointment. Maximum penalty—40 penalty units. (2) For subsection (1), the required date is— (a) 14 days after the administrator becomes aware, or should reasonably have become aware, the royalty-related amount is payable by the person even if the extent of the liability is not then ascertainable; or (b) the later date allowed by the Minister. (3) However, notice is not required in the circumstances prescribed under a regulation. 604AC Administrator’s liability for payment (1) The Minister has the same powers and remedies in relation to the administrator for the property of a person by whom a royalty-related amount is payable, as the Minister would have in relation to the person. (2) However, an administrator is liable for payment of a royalty-related amount payable by a person only to the extent of the realised value of all property that— (a) the administrator has taken possession of as administrator; and (b) was, at any time, available to the administrator for the payment of the royalty-related amount. 2014 Act No. 35 Page 81
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 63] 604AD Collection of amounts from a garnishee (1) This section applies if— (a) under a royalty provision, a debt is payable by a person (the liable person ); and (b) the Minister reasonably believes a person (the garnishee )— (i) holds or may receive an amount for or on account of the liable person; or (ii) is liable or may become liable to pay an amount to the liable person; or (iii) has authority to pay an amount to the liable person. (2) Subsection (1)(b) applies even though the liable person’s entitlement to the amount may be subject to unfulfilled conditions. (3) The Minister may, by written notice given to the garnishee (the garnishee notice ), require the garnishee to pay to the Minister by a stated date a stated amount (the garnishee amount ). (4) Without limiting subsection (3), the garnishee notice may require the garnishee to pay to the Minister an amount out of each payment the garnishee is or becomes liable, from time to time, to make to the liable person. (5) However, if, on the date for payment under the garnishee notice, the garnishee amount is not held for, or is not liable to be paid to, the liable person by the garnishee, the notice has effect as if the date for payment were immediately after the date the amount is held for, or is liable to be paid to, the liable person by the garnishee. (6) The garnishee amount must not be more than the debt. Page 82 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 63] (7) The garnishee must comply with the garnishee notice unless the garnishee has a reasonable excuse. Maximum penalty—40 penalty units. (8) The Minister must give to the liable person— (a) a copy of the garnishee notice; and (b) details in writing of the liable person’s debt to which the notice relates. 604AE Duration of garnishee notice The garnishee notice has effect until the garnishee amount is paid or the Minister, by written notice given to the garnishee, withdraws the notice. 604AF Effect of discharge of debt on garnishee notice (1) This section applies if— (a) the liable person’s debt to which the garnishee notice relates is discharged, whether completely or partly, before the date for payment of the garnishee amount; and (b) the discharge affects the amount to be recovered from the garnishee. (2) The Minister must give written notice to the garnishee and the liable person— (a) informing them of the extent of the discharge of the debt; and (b) stating the amount payable under the garnishee notice is reduced accordingly; and (c) if the liable person’s debt is fully discharged—withdrawing the garnishee notice. 2014 Act No. 35 Page 83
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] 604AG Effect of payment by garnishee If the garnishee pays an amount to the Minister under a garnishee notice, the garnishee— (a) is taken to have acted under the authority of the liable person and all other persons concerned; and (b) if the garnishee is under an obligation to pay an amount to the liable person—is to be taken to have satisfied the obligation to the extent of the payment. 64 Replacement of ch 6, pt 4 (Monitoring payment of petroleum royalty) Chapter 6, part 4— omit, insert— Part 4 Offences for royalty provisions 605 Failure to comply with information requirement or lodgement requirement (1) A person must not fail, without reasonable excuse, to comply with an information requirement or a lodgement requirement. Maximum penalty—100 penalty units. Note — This provision is an executive liability provision—see section 814. (2) In this section— information requirement means a requirement under a royalty provision to give information to the Minister or a royalty investigator. Page 84 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] lodgement requirement means a requirement under a royalty provision to— (a) lodge a document; or (b) give a document to the Minister or a royalty investigator. 606 False or misleading documents (1) A person must not give to the Minister or a royalty investigator a document containing information that the person knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. Note — This provision is an executive liability provision—see section 814. (2) Subsection (1) does not apply to a person who, when giving the document— (a) tells the Minister or royalty investigator of the extent to which the document is false or misleading; and (b) to the extent the person has, or can reasonably get, the correct information—gives the correct information to the Minister or royalty investigator. 607 False or misleading information A person must not state anything to the Minister or a royalty investigator that the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. 2014 Act No. 35 Page 85
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] Note — This provision is an executive liability provision—see section 814. 608 Self-incrimination not a reasonable excuse for failure to comply with particular requirements (1) This section applies if, under a royalty provision, a person is required by written notice given to the person to— (a) give information or a document to the Minister or a royalty investigator; or (b) lodge a document. (2) It is not a reasonable excuse for the person to fail to comply with the requirement because complying with the requirement might tend to incriminate the person. (3) However, evidence of, or evidence directly or indirectly derived from, information or a document given or lodged in compliance with the requirement, by the person that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant. Page 86 609 Obligation to notify Minister if petroleum royalty under assessed (1) A person must advise the Minister if the person becomes aware that— (a) an assessment or reassessment of a royalty-related amount payable by the person for a royalty return period or annual return period was not, or is no longer, correct; and 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] (b) the correct royalty-related amount payable is more than the amount stated in the assessment notice for the assessment or reassessment for the period. (2) The person must comply with subsection (1) within 30 days after becoming aware of the matters mentioned in the subsection. Maximum penalty—100 penalty units. 610 Obstruction of Minister or royalty investigator A person must not, without reasonable excuse, obstruct— (a) the Minister or a royalty investigator exercising a power under a royalty provision; or (b) a person properly helping the Minister or an investigator exercising a power under a royalty provision. Maximum penalty—100 penalty units. 611 Impersonation of royalty investigator A person must not pretend to be a royalty investigator. Maximum penalty—40 penalty units. 2014 Act No. 35 Page 87
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] Part 4A Investigations relating to royalty provisions Division 1 Preliminary 612 Powers to be exercised only for administering and enforcing royalty provisions A power conferred on the Minister or a royalty investigator under this part may be exercised only for the administration or enforcement of a provision of this Act administered by the Minister responsible for administering the Taxation Administration Act 2001 (a royalty provision ). Note — On the commencement of this section, the Minister responsible for administering the Taxation AdministrationAct 2001 was responsible for administering this Act to the extent that it was relevant to petroleum royalties. Division 2 Royalty investigators 613 Appointment The Minister may appoint an appropriately qualified public service employee as a royalty investigator. Page 88 614 Appointment conditions and limit on powers (1) A royalty investigator holds office on any conditions stated in— (a) the royalty investigator’s instrument of appointment; or (b) a signed notice given to the royalty investigator; or 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] (c) a regulation. (2) The instrument of appointment, a signed notice given to the royalty investigator or a regulation may limit the royalty investigator’s powers under this part. (3) In this section— signed notice means a notice signed by the Minister. 615 Issue of identity card (1) The Minister must issue an identity card to each royalty investigator. (2) The identity card must— (a) contain a recent photo of the royalty investigator; and (b) contain a copy of the royalty investigator’s signature; and (c) identify the person as a royalty investigator under this Act; and (d) state an expiry date for the card. (3) This section does not prevent the issue of a single identity card to a person for this Act and other purposes. 616 Production of identity card (1) In exercising a power mentioned in the TaxationAdministrationAct2001 , part 7, division 2, subdivision 3 or 4 as applied under division 3 of this Act in relation to a person, a royalty investigator must— (a) first produce his or her identity card for the person’s inspection before exercising the power; or 2014 Act No. 35 Page 89
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] (b) have the identity card displayed so it is clearly visible to the person when exercising the power. (2) However, if it is not practicable to comply with subsection (1), the royalty investigator must produce the identity card for the person’s inspection at the first reasonable opportunity. (3) For subsection (1), a royalty investigator does not exercise a power in relation to a person only because the investigator has entered a place as mentioned in the TaxationAdministrationAct2001 , section 90(1)(b) or (2), as applied under division 3 of this Act. 616A When royalty investigator ceases to hold office (1) A royalty investigator ceases to hold office if any of the following happens— (a) the term of office stated in a condition of office ends; (b) under another condition of the office, the royalty investigator ceases to hold office; (c) the royalty investigator’s resignation under section 616B takes effect. (2) Subsection (1) does not limit the ways a royalty investigator may cease to hold office. (3) In this section— condition of office means a condition on which a royalty investigator holds office. Page 90 616B Resignation (1) A royalty investigator may resign by signed notice given to the Minister. 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] (2) However, if holding office as a royalty investigator is a condition of the investigator holding another office, the investigator may not resign as a royalty investigator without resigning from the other office. 616C Return of identity card A person who ceases to be a royalty investigator must return the person’s identity card to the Minister within 21 days after ceasing to be a royalty investigator unless the person has a reasonable excuse. Maximum penalty—40 penalty units. Division 3 Powers of royalty investigators 616D Application of Taxation Administration Act2001 , pt 7 (1) The Minister and a royalty investigator have and may exercise— (a) the same powers as those conferred on the commissioner or an investigator under the TaxationAdministrationAct2001 , part 7, division 2, subdivisions 2 to 6 (the taxation investigation provisions ); and Note — Under the ActsInterpretationAct1954 , section 7, a reference to a provision of a law includes a reference to the statutory instruments made or in force under the provision. (b) another power conferred on a royalty investigator under this part. (2) The taxation investigation provisions apply, with all necessary changes, including those mentioned 2014 Act No. 35 Page 91
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 64] Page 92 in subsection (3), and with the modifications made under subsection (4)— (a) to and in relation to the exercise of the powers under the taxation investigation provisions by the Minister or a royalty investigator; and (b) to and in relation to a person in relation to whom the powers are exercised. (3) For subsection (2), necessary changes to the taxation investigation provisions include the following, subject to the modifications made under subsection (4)— (a) a reference to a tax law were a reference to a royalty provision; (b) a reference to an investigator were a reference to a royalty investigator; (c) a reference to an identity card were a reference to an identity card issued under division 2; (d) a reference to the commissioner were a reference to the Minister, other than the reference in the Taxation Administration Act2001 , section 106; (e) a reference in the TaxationAdministrationAct 2001 , section 88(7) to a taxpayer were a reference to a person required to pay petroleum royalty under section 590; (f) the reference in the Taxation AdministrationAct2001 , section 106 to the commissioner were a reference to the State. (4) For subsection (2), the taxation investigation provisions are modified in the following ways— (a) the TaxationAdministrationAct2001 , part 7, division 2, subdivision 5 applies subject to section 617; and 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 65] (b) the TaxationAdministrationAct2001 , section 99(2) does not apply. (5) To remove any doubt, it is declared that an offence against a TAA offence provision as applied by subsection (2) committed by a person is an offence committed by the person under this Act. (6) In this section— TAA offence provision means— (a) the TaxationAdministrationAct2001 , section 88(6); or (b) the TaxationAdministrationAct2001 , section 96(2) or (4). 617 Forfeiture of thing seized for testing (1) A royalty investigator may carry out, or arrange to have carried out, scientific or other tests on a sample of a thing the royalty investigator reasonably considers is petroleum, seized under the TaxationAdministrationAct2001 , part 7, division 2, subdivision 5 as applied by 616D(2). (2) The testing may have the effect of destroying the thing. (3) The Taxation Administration Act 2001 , section 99(1) does not apply in relation to a thing seized and tested under this section. 65 Amendment of s 736 (Functions) Section 736(2)(a), after ‘other than’— insert— royalty provisions, 2014 Act No. 35 Page 93
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 66] 66 Amendment of s 813 (False or misleading information) Section 813— insert— (3) This section does not apply to a person for an act or omission of the person if section 606 or 607 applies to the person for the act or omission. 67 Amendment of s 814 (Liability of executive officer—particular offences committed by corporation) Section 814(5), definition executive liability provision— insert— • section 605(1) • section 606(1) • section 607(1) 68 Amendment of s 851AA (Place or way for making applications or giving or lodging documents) Section 851AA(4)(d)(iii) and (v)— omit . 69 Insertion of new ch 15, pt 18 Chapter 15— insert— Part 18 Transitional provisions for Revenue Legislation Amendment Act 2014 Page 94 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 69] 988 Application of assessment and royalty penalty provisions for petroleum royalty payable for period occurring before 1 July 2014 (1) The assessment and royalty penalty provisions apply in relation to petroleum royalty payable by a petroleum producer for a royalty return period or annual return period even if— (a) the period started before 1 July 2014; and (b) the producer is liable to pay a royalty penalty amount because of a particular act or omission mentioned in section 601A, and the act or omission occurred before 1 July 2014. Example — The Minister may make an assessment, reassessment or default assessment of a royalty-related amount payable by a petroleum producer for a period under chapter 6, part 2, division 3 as in force on and from 1 July 2014, even if the period started before 1 July 2014. (2) For applying subsection (1) in relation to royalty payable for a royalty return period or annual return period occurring before 1 July 2014, a determination by the Minister of the petroleum royalty payable on lodgement of a royalty return or annual royalty return for the period under this Act, as in force before 1 July 2014, is taken to be an assessment of royalty payable for the period. (3) Subsection (4) applies if— (a) the petroleum royalty paid by a petroleum producer for a royalty return period or annual return period that ended before 1 July 2014 is less than the petroleum royalty payable by the producer for the period (a royalty shortfall ); and (b) before 31 December 2014, the producer gives the Minister notice, in the approved 2014 Act No. 35 Page 95
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 70] form, of the royalty shortfall, including the amount of the royalty shortfall; and (c) before the producer gives the Minister the notice, the Minister has not already notified the producer of the royalty shortfall; and (d) after the commencement, the Minister makes a default assessment or reassessment of the royalty payable by the producer for the period. (4) The producer is not, under section 601, liable for a royalty penalty amount in relation to the royalty shortfall under the default assessment or reassessment. (5) In this section— assessment and royalty penalty provisions means the following provisions— (a) chapter 6, part 2, divisions 1 and 3; (b) sections 601 to 601B. 989 Application of s 604AB to particular administrators Section 604AB applies to an administrator appointed before 1 July 2014 as if the required date under section 604AB(1) were the later of the following— (a) the date 14 days after the commencement; or (b) the required date for section 604AB(1). 70 Amendment of sch 2 (Dictionary) (1) Schedule 2— insert— Page 96 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004 [s 70] administrator , for chapter 6, part 3, division 2, see section 604AA. annual royalty return means an annual royalty return lodged under section 599. assessment , for chapter 6, see section 592A. assessment notice , for chapter 6, see section 599E(1). default assessment , for chapter 6, see section 599B(2). garnishee , for chapter 6, part 3, division 2, see section 604AD(1)(b). garnishee amount , for chapter 6, part 3, division 2, see section 604AD(3). garnishee notice , for chapter 6, part 3, division 2, see section 604AD(3). liable person , for chapter 6, part 3, division 2, see section 604AD(1)(a). original assessment , for chapter 6, see section 592A. reassessment , for chapter 6, see section 592A. royalty investigator means a person appointed as a royalty investigator under section 613. royalty penalty amount see section 601(1). royalty provision see section 612. royalty-related amount , for chapter 6, see section 592A . (2) Schedule 2, definition annual return period , ‘section 599(4)’— omit, insert— section 599(11) (3) Schedule 2, definition royalty information , ‘section 594(4)’— 2014 Act No. 35 Page 97
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 71] omit, insert— section 594(5) (4) Schedule 2, definition royalty return , ‘section 594(3)’— omit, insert— section 594(4) Part 7 Amendment of State Penalties Enforcement Act 1999 71 Act amended This part amends the State Penalties Enforcement Act 1999 . 72 Amendment of s 10 (Registrar and other staff of SPER) (1) Section 10, heading— omit , insert — 10 Staff and contractors (2) Section 10(3), ‘enforcing’— omit , insert — the administration and enforcement of (3) Section 10(5) to (7)— omit . 73 Insertion of new ss 10A–10C After section 10— insert — Page 98 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 73] 10A Service contractors (1) This section applies if, under section 10(3)(b), the registrar engages an entity (the service contractor ) under a contract (the service contract ) to provide services to assist the registrar in the administration and enforcement of this Act. (2) The service contract may— (a) state the services (each, an authorised service ) the service contractor is required to provide; and (b) impose a condition on the provision of an authorised service by the service contractor; and Example for paragraph (b) — a condition requiring the service contractor to obtain the registrar’s approval before providing a particular authorised service (c) include a delegation by the registrar under section 10C(1) or (3); and (d) authorise the service contractor to subcontract the provision of an authorised service; and (e) impose a condition on the service contractor’s authority to subcontract. Example for paragraph (e) — a condition requiring the service contractor to subcontract only with subcontractors approved by the registrar (3) When providing an authorised service in accordance with the service contract, the service contractor may— (a) use the name of SPER; and (b) do anything necessary for, or incidental to, the provision of the authorised service. 2014 Act No. 35 Page 99
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 73] (4) In the performance of an authorised service by the service contractor in accordance with the service contract— (a) laws applying to the registrar, other than a law prescribed by regulation, apply to the service contractor as if the service contractor were the registrar; and (b) laws applying to SPER, other than a law prescribed by regulation, apply to the service contractor as if the service contractor were SPER. (5) Anything done— (a) by the service contractor in accordance with the service contract; or (b) in relation to the service contractor in relation to an authorised service; is taken to have been done by or in relation to the registrar or SPER, as the case requires. (6) However, the engagement of the service contractor under the service contract does not relieve the registrar of the registrar’s obligations in relation to the proper administration and enforcement of this Act. Page 100 10B Service subcontractors (1) This section applies if, in accordance with a service contract, the service contractor subcontracts with another entity (the service subcontractor ) for the provision of an authorised service. (2) The contract (the service subcontract ) between the service contractor and the service subcontractor must comply with any condition imposed by the service contract in relation to subcontracting an authorised service. 2014 Act No. 35
2014 Act No. 35 Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 73] (3) The service subcontract— (a) must state the authorised service the service subcontractor is required to provide; and (b) may impose a condition on the service subcontractor’s provision of the authorised service. (4) If the service contract includes a delegation under section 10C(1), the service subcontract may include a delegation of the prescribed function to the service subcontractor that complies with the delegation in the service contract. (5) If the service contract includes a delegation under section 10C(3), the service subcontract may include a subdelegation of the prescribed function to the service subcontractor that complies with the delegation in the service contract. (6) When providing an authorised service in accordance with the service subcontract, the service subcontractor may— (a) use the name of SPER; and (b) do anything necessary for, or incidental to, the provision of the authorised service. (7) In the performance of an authorised service by the service subcontractor in accordance with the service subcontract— (a) laws applying to the registrar, other than a law prescribed by regulation, apply to the service subcontractor as if the service subcontractor were the registrar; and (b) laws applying to SPER, other than a law prescribed by regulation, apply to the service subcontractor as if the service subcontractor were SPER. (8) Anything done— Page 101
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 73] (a) by the service subcontractor in compliance with the service subcontract; or (b) in relation to the service subcontractor in relation to an authorised service; is taken to have been done by or in relation to the registrar or SPER, as the case requires. (9) However, the engagement of the service subcontractor under the service subcontract does not relieve— (a) the registrar of the registrar’s obligations in relation to the proper administration and enforcement of this Act; or (b) the service contractor of the service contractor’s obligations under the service contract. (10) In this section— prescribed function see section 10C(6). 10C Delegation of prescribed functions (1) The registrar may delegate the registrar’s power to delegate a prescribed function to a service contractor. Note — For the registrar’s power to delegate, see section 161. (2) A delegation under subsection (1) can not permit the subdelegation of the delegated power. (3) Also, the registrar may delegate a prescribed function to a service contractor. (4) A delegation under subsection (3) may permit the subdelegation of the prescribed function by the service contractor. Page 102 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 74] (5) However, the service contractor must not delegate or subdelegate a prescribed function to anyone other than— (a) an appropriately qualified agent, employee or executive officer of the service contractor; or (b) an appropriately qualified subcontractor engaged by the service contractor; or (c) an appropriately qualified agent, employee or executive officer of a service subcontractor mentioned in paragraph (b). (6) In this section— prescribed function means a function or power of the registrar, or of SPER, under this Act that is prescribed by regulation for this section. 74 Insertion of new ss 11A and 11B After section 11— insert — 11A Identity cards (1) The registrar must issue an identity card to each enforcement officer. (2) The identity card must— (a) contain a recent photograph of the enforcement officer; and (b) contain a copy of the enforcement officer’s signature; and (c) identify the person as an enforcement officer appointed under this Act; and (d) state an expiry date for the card. 2014 Act No. 35 Page 103
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 75] (3) This section does not prevent the issue of a single identity card to a person for this Act and other purposes. 11B Return of identity card If the office of a person as an enforcement officer ends, the person must return the person’s identity card to the registrar within 21 days after the office ends unless the person has a reasonable excuse. Maximum penalty—40 penalty units. 75 Amendment of s 148 (Electronic transmission of particular documents) Section 148(1)— insert — Note — For service of documents under this Act, see section 158. 76 Amendment of s 152G (Disclosure of confidential information—information acquired by an official in official’s capacity) Section 152G(6), definition official , after ‘Act’— insert — , including a person who is providing, or has provided, an authorised service under a service contract or service subcontract 77 Amendment of s 158 (Service of document) (1) Section 158(1)— omit , insert — (1) A document may be served under this Act— Page 104 2014 Act No. 35
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 78] (a) as provided for under the Acts InterpretationAct 1954 , part 10; or (b) if a person gives the person’s email address to SPER or the registrar—by sending the document by email to the person’s email address; or (c) in another way prescribed by regulation. (2) Section 158— insert — (4) A document is taken to have been served on a person— (a) for a document served by email under subsection (1)(b)— (i) on the day the email is sent to the person; or (ii) if the email is sent after 5pm—on the following business day; or (b) for a document served in a way prescribed by regulation—the day prescribed by regulation for the method of service. Note — For the time of giving a document by post, see the ActsInterpretation Act 1954 , section 39A(1)(b). 78 Amendment of s 161 (Delegation by registrar) Section 161(1)— omit , insert — (1) Subject to section 10C, the registrar may delegate functions and powers of the registrar, or of SPER, under this Act to an appropriately qualified person. 2014 Act No. 35 Page 105
Revenue Legislation Amendment Act 2014 Part 7 Amendment of State Penalties Enforcement Act 1999 [s 79] 79 Amendment of s 165 (Regulation-making power) Section 165— insert — (8) A regulation may prescribe a law to be a law that does not apply to— (a) a service contractor under section 10A(4); or (b) a service subcontractor under section 10B(7). (9) A regulation may prescribe a function or power of the registrar, or of SPER, under this Act to be a prescribed function for section 10C. (10) A regulation may be made about— (a) the way in which a document may be served under this Act; and (b) when a document is taken to have been served under this Act. 80 Amendment of sch 2 (Dictionary) (1) Schedule 2, definitions appropriately qualified and public service officer— omit . (2) Schedule 2— insert — authorised service see section 10A(2). service contract see section 10A(1). service contractor see section 10A(1). service subcontract see section 10B(2). service subcontractor see section 10B(1). (3) Schedule 2, definition enforcement officer — Page 106 2014 Act No. 35
insert — Revenue Legislation Amendment Act 2014 Part 8 Amendment of Taxation Administration Act 2001 [s 81] (d) another person authorised to perform the functions, and exercise the powers, of an enforcement officer. Part 8 Amendment of Taxation Administration Act 2001 81 Act amended This part amends the Taxation Administration Act 2001 . 82 Amendment of s 7 (Appointment of commissioner) (1) Section 7(2), ‘a senior executive of the department’— omit, insert— an appropriately qualified person (2) Section 7— insert— (3) It does not matter whether the appointee is or is not already a public service officer. 83 Insertion of new pt 19 After part 18— insert— Part 19 Transitional provision for Revenue Legislation Amendment Act 2014 2014 Act No. 35 Page 107
Revenue Legislation Amendment Act 2014 Part 8 Amendment of Taxation Administration Act 2001 [s 84] 176 Application of s 7 Section 7, as in force on the day this section commences, is taken to have had effect on and from 19 February 2014. 84 Amendment of sch 2 (Dictionary) Schedule 2, definition senior executive— omit. © State of Queensland 2014 Authorised by the Parliamentary Counsel Page 108 2014 Act No. 35
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