Taxation Administration Act 2001 (Qld)

Taxation Administration Act 2001

An Act about the administration and enforcement of revenue laws

Part 1    Preliminary

1   Short title

This Act may be cited as the Taxation Administration Act 2001.

2   Commencement

This Act commences on a day to be fixed by proclamation.

3   Purposes of Act and relationship with revenue laws

(1)The main purpose of this Act is to make general provision about the administration and enforcement of revenue laws.

(2)Nothing in this Act prevents a revenue law making specific provision about the administration and enforcement of that law.

(3)Each revenue law must be read together with this Act as if they together formed a single Act.

(4)Another purpose of this Act is to make provision about the administration and enforcement of recognised laws.

4   Act binds all persons

(1)This Act binds all persons, including the State and, as far as the legislative power of the Parliament permits, the Commonwealth and the other States.

(2)Nothing in this Act makes the State liable to be prosecuted for an offence.

5   Definitions

The dictionary in schedule 2 defines particular words used in this Act.

6   Revenue laws

(1)The Duties Act 2001 is a revenue law on and from the day this section commences.

(2)The Payroll Tax Act 1971 is a revenue law.

(3)Subsection (2) is subject to the Payroll Tax Act 1971, part 7, division 2.

(4)The Land Tax Act 2010 is a revenue law.

(5)The Betting Tax Act 2018 is a revenue law.

(6)Each of the following provisions of the Mineral Resources Act 1989 is a revenue law—

(a)chapter 11;

(b)another provision of that Act to the extent the provision is administered by the Minister administering this Act.

(7)Subsection (6) is subject to the Mineral Resources Act 1989, chapter 15, part 20.

(8)Each of the following provisions of the Petroleum and Gas (Production and Safety) Act 2004 is a revenue law—

(a)chapter 6;

(b)another provision of that Act to the extent the provision is administered by the Minister administering this Act.

(9)Subsection (8) is subject to the Petroleum and Gas (Production and Safety) Act 2004, chapter 15, part 28.

6A   References to tax

(1)To enable the use of a simpler style in provisions that apply to both taxes and royalties, this Act uses the term ‘tax’ which, under its definition, includes royalty payable under the Mineral Resources Act 1989 and petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004.

(2)That use of the term ‘tax’, and related terms, must not be taken to affect the nature of the payments under those Acts as royalties.

Part 2    Commissioner of State Revenue

7   Appointment of commissioner

(1)There is to be a Commissioner of State Revenue.

(2)The Governor in Council must, by gazette notice, appoint an appropriately…