Revenue Legislation Amendment Regulation (No. 2) 2004 (Qld)

Queensland Subordinate Legislation 2004 No. 86 Duties Act 2001 Fuel Subsidy Act 1997 Land Tax Act 1915 Taxation Administration Act 2001 REVENUE LEGISLATION AMENDMENT REGULATION (No. 2) 2004 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Commencement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 PART 2—AMENDMENT OF DUTIES REGULATION 2002 3 Regulation amended in pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Replacement of s 6 (Fee for instrument lodged on which duty is not imposed—Act, s 495) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6 Fee for instrument lodged on which duty is not imposed—Act, s 495 3 PART 3—AMENDMENT OF FUEL SUBSIDY REGULATION 1998 5 Regulation amended in pt 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 Amendment of s 8 (Fee) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 PART 4—AMENDMENT OF LAND TAX REGULATION 1999 7 Regulation amended in pt 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 8 Replacement of s 21 (Fee for certificates about unpaid land tax—Act, s 37) 4 21 Fee for certificates about unpaid land tax—Act, s 37 . . . . . . . . . . . . 4 PART 5—AMENDMENT OF TAXATION ADMINISTRATION REGULATION 2002 9 Regulation amended in pt 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

2 Revenue Legislation Amendment Regulation (No. 2) No. 86, 2004 2004 10 Replacement of s 12 (Fees) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Amount payable for administrative function . . . . . . . . . . . . . . . . . . . 11 Amendment of sch 2 (Fees). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 5

s1 3 s4 Revenue Legislation Amendment Regulation (No. 2) No. 86, 2004 2004 PART 1—PRELIMINARY 1 Short title This regulation may be cited as the Revenue Legislation Amendment Regulation (No. 2) 2004 . 2 Commencement This regulation commences on 1 July 2004. PART 2—AMENDMENT OF DUTIES REGULATION 2002 3 Regulation amended in pt 2 This part amends the Duties Regulation 2002. 4 Replacement of s 6 (Fee for instrument lodged on which duty is not imposed—Act, s 495) Section 6— omit, insert— ‘6 Fee for instrument lodged on which duty is not imposed—Act, s 495 ‘The fee prescribed for section 495(3) 1 of the Act is $25.60.’. 1 Section 495 (Instrument must not be delivered until duty or fee paid) of the Act

s5 4 s8 Revenue Legislation Amendment Regulation (No. 2) No. 86, 2004 2004 PART 3—AMENDMENT OF FUEL SUBSIDY REGULATION 1998 5 Regulation amended in pt 3 This part amends the Fuel Subsidy Regulation 1998. 6 Amendment of s 8 (Fee) Section 8, ‘$10’— omit, insert— ‘$10.25’. PART 4—AMENDMENT OF LAND TAX REGULATION 1999 7 Regulation amended in pt 4 This part amends the Land Tax Regulation 1999. 8 Replacement of s 21 (Fee for certificates about unpaid land tax—Act, s 37) Section 21— omit, insert — ‘21 Fee for certificates about unpaid land tax—Act, s 37 ‘The prescribed fee for section 37(1A) of the Act is— (a) for a certificate issued using the CITEC Confirm System—$21.50; and (b) for a certificate other than a certificate mentioned in paragraph (a)—$26.65.’.

s 9 5 s 11 Revenue Legislation Amendment Regulation (No. 2) No. 86, 2004 2004 PART 5—AMENDMENT OF TAXATION ADMINISTRATION REGULATION 2002 9 Regulation amended in pt 5 This part amends the Taxation Administration Regulation 2002. 10 Replacement of s 12 (Fees) Section 12— omit, insert— ‘12 Amount payable for administrative function ‘The amount payable to the commissioner for an administrative function mentioned in schedule 2 is the amount stated in the schedule opposite the function.’. 11 Amendment of sch 2 (Fees) (1) Schedule 2, heading, ‘Fees’— omit, insert— ‘ AMOUNT PAYABLE FOR ADMINISTRATIVE FUNCTION ’. (2) Schedule 2, ‘$3.50’— omit, insert— ‘$3.55’. ENDNOTES 1. Made by the Governor in Council on 24 June 2004. 2. Notified in the gazette on 25 June 2004. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Treasury Department. © State of Queensland 2004