Taxation Administration Amendment Regulation (No. 1) 2007 (Qld)

Queensland Taxation Administration Amendment Regulation (No. 1) 2007 Subordinate Legislation 2007 No. 264 made under the Taxation Administration Act 2001 Contents Part 1 1 2 3 Part 2 4 5 6 Part 3 7 8 Part 4 9 Part 5 10 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Regulation amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Amendments commencing on notification Amendment of s 3 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Omission of s 10A (Giving document to commissioner—Act, ss 143(c) and 144) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Amendment of sch 1 (Recognised laws) . . . . . . . . . . . . . . . . . . . 3 Amendments commencing on 7 January 2008 Amendment of s 3 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Replacement of s 3A (Prescribed method of payment—Act, s 29) 3 3A Prescribed method of payment—Act, s 29 . . . . . . . . . 3 Amendments commencing on 4 February 2008 Amendment of s 3A (Prescribed method of payment—Act, s 29) 4 Amendments commencing on 3 March 2008 Amendment of s 3A (Prescribed method of payment—Act, s 29) 5

s1 2 s5 Taxation Administration Amendment Regulation No. 264, 2007 (No. 1) 2007 Part 1 Preliminary 1 Short title This regulation may be cited as the Taxation Administration Amendment Regulation (No. 1) 2007 . 2 Commencement (1) Part 3 commences on 7 January 2008. (2) Part 4 commences on 4 February 2008. (3) Part 5 commences on 3 March 2008. 3 Regulation amended This regulation amends the TaxationAdministrationRegulation 2002 . Part 2 Amendments commencing on notification 4 Amendment of s 3 (Definitions) Section 3, definition pay-roll tax — omit, insert — ‘ pay-roll tax means pay-roll tax chargeable under the Pay-rollTax Act 1971 , section 10.’. 5 Omission of s 10A (Giving document to commissioner—Act, ss 143(c) and 144) Section 10A— omit .

s6 3 s8 Taxation Administration Amendment Regulation No. 264, 2007 (No. 1) 2007 6 Amendment of sch 1 (Recognised laws) (1) Schedule 1, part 3, ‘ Pay-roll Tax Act 1971 ’— omit, insert — ‘ Payroll Tax Act 2007 ’. (2) Schedule 1, part 7, ‘ Pay-roll Tax Act 1971 ’— omit, insert — ‘ Payroll Tax Act 2007 ’. Part 3 Amendments commencing on 7 January 2008 7 Amendment of s 3 (Definitions) Section 3— insert — ‘ duty means a duty imposed under the Duties Act 2001 .’. 8 Replacement of s 3A (Prescribed method of payment—Act, s 29) Section 3A— omit, insert — ‘3A Prescribed method of payment—Act, s 29 ‘(1) For section 29(b) of the Act, the following amounts payable under a tax law may be paid to the commissioner using an electronic payment method— (a) pay-roll tax; (b) penalty tax and unpaid tax interest payable in relation to pay-roll tax; (c) a cost or expense under section 117 of the Act.

s9 4 s9 Taxation Administration Amendment Regulation No. 264, 2007 (No. 1) 2007 ‘(2) Also, for section 29(b) of the Act, the following amounts payable under a tax law may be paid to the commissioner using an electronic payment method— (a) duty; (b) penalty tax and unpaid tax interest payable in relation to duty; (c) a fee under a regulation made under the DutiesAct2001 ; (d) a cost under the Duties Act 2001 , section 505. ‘(3) However, subsection (2) does not apply to a person registered under chapter 12, part 1, 2 or 3, of the Duties Act 2001 as a self assessor. ‘(4) In this section— BPAY facility means a facility by that name offered by BPAY Pty Limited ACN 079 137 518. electronic payment method means payment by— (a) electronic funds transfer; or (b) direct debit; or (c) BPAY facility.’. Part 4 Amendments commencing on 4 February 2008 9 Amendment of s 3A (Prescribed method of payment—Act, s 29) (1) Section 3A(2)— insert — ‘(e) a self assessor penalty.’. (2) Section 3A(3), ‘part 1, 2 or’— omit, insert —

s 10 5 s 10 Taxation Administration Amendment Regulation No. 264, 2007 (No. 1) 2007 ‘part’. (3) Section 3A(4)— insert — ‘ self assessor penalty means a penalty payable by a self assessor under the Duties Act 2001 , section 488.’. Part 5 Amendments commencing on 3 March 2008 10 Amendment of s 3A (Prescribed method of payment—Act, s 29) (1) Section 3A(1), (2) and (3)— omit, insert — ‘(1) For section 29(b) of the Act, the following amounts payable under a tax law may be paid to the commissioner using an electronic payment method— (a) duty; (b) pay-roll tax; (c) penalty tax and unpaid tax interest payable in relation to pay-roll tax or duty; (d) a cost or expense under section 117 of the Act; (e) a cost under the Duties Act 2001 , section 505; (f) a self assessor penalty; (g) a fee under a regulation made under the DutiesAct2001 .’. (2) Section 3A(4)— renumber as section 3A(2).

6 Taxation Administration Amendment Regulation (No. 1) 2007 No. 264, 2007 ENDNOTES 1 Made by the Governor in Council on 1 November 2007. 2 Notified in the gazette on 2 November 2007. 3 Laid before the Legislative Assembly on . . . 4 The administering agency is the Treasury Department. © State of Queensland 2007