Taxation Administration Act 2001 No. 72
Table of Reprints
List of Legislation
Taxation Administration Act 2001 No. 72
date of assent 13 November 2001
ss 1–2 commenced on date of assent
remaining provisions commenced 1 March 2002 (2002 SL No. 12)
Amending legislation
Treasury Legislation Amendment Act 2002 No. 56 ss 1–2(1), pt 8
date of assent 01 November 2002
ss 1–2 commenced on date of assent
remaining provisions commenced on date of assent (see s 2 (1))
Community Ambulance Cover Act 2003 No. 34 s 1, pt 14
date of assent 29 May 2003
commenced on date of assent
Pay-roll Tax Administration Amendment Act 2004 No. 46 pts 1, 3
date of assent 18 November 2004
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2005 (2005 SL No. 8)
Statute Law (Miscellaneous Provisions) Act 2004 No. 53
date of assent 29 November 2004
commenced on date of assent
Revenue Legislation Amendment Act 2005 No. 60 ss 1, 36 sch 2
date of assent 28 November 2005
commenced on date of assent
Revenue and Other Legislation Amendment Act 2006 No. 44 s 1, pt 8
date of assent 10 November 2006
commenced on date of assent
Revenue and Other Legislation Amendment Act (No. 2) 2007 No. 42 s 1, pt 6
date of assent 11 September 2007
commenced on date of assent
Revenue and Other Legislation Amendment Act (No. 2) 2008 No. 75 s 1, pt 20
date of assent 11 December 2008
commenced on date of assent
Financial Accountability Act 2009 No. 9 ss 1, 2(2), 136 sch 1
date of assent 28 May 2009
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2009 (2009 SL No. 80)
Revenue and Other Legislation Amendment Act 2009 No. 19 ss 1, 2(b), pt 8, s 94 sch 1
date of assent 22 June 2009
ss 1–2 commenced on date of assent
ss 75–76, 84 (1)–(3), 85, 90–91 commenced 30 June 2009 (see s 2 (b))
remaining provisions commenced on date of assent
Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009 No. 24 ss 1–2, ch 14 pt 9 (this Act is amended, see amending legislation below)
date of assent 26 June 2009
ss 1–2 commenced on date of assent
remaining provisions commenced 1 December 2009 (2009 SL No. 252)
Amending legislation
State Penalties Enforcement and Other Legislation Amendment Act 2009 No. 48 ss 1, 112–113 (amends 2009 No. 24 above)
date of assent 19 November 2009
commenced on date of assent
Criminal Code and Other Legislation (Misconduct, Breaches of Discipline and Public Sector Ethics) Amendment Act 2009 No. 25 pt 1, s 83 sch
date of assent 11 August 2009
ss 1–2 commenced on date of assent
remaining provisions commenced 2 November 2009 (2009 SL No. 241)
State Penalties Enforcement and Other Legislation Amendment Act 2009 No. 48 ss 1, 2(6), ch 4 pt 23
date of assent 19 November 2009
ss 1–2 commenced on date of assent
remaining provisions commenced 1 December 2009 (see s 2 (6) and 2009 SL No. 251)
Revenue and Other Legislation Amendment Act 2010 No. 11 s 1, pt 11
date of assent 26 March 2010
commenced on date of assent
Land Tax Act 2010 No. 15 ss 1–2, 98 sch 3
date of assent 21 April 2010
ss 1–2 commenced on date of assent
remaining provisions commenced 30 June 2010 (see s 2)
Revenue and Other Legislation Amendment Act 2011 No. 8 s 1, pt 13
date of assent 08 April 2011
commenced on date of assent
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment Act 2011 No. 20 ss 1, 2(2)(c), 2(3)(d), pt 6 div 3
date of assent 27 June 2011
ss 1–2 commenced on date of assent
pt 6 div 3 sdiv 3 commenced 2 July 2011 (see s 2 (3) (d))
remaining provisions commenced 1 July 2011 (see s 2 (2) (c))
Fiscal Repair Amendment Act 2012 No. 25 s 1, pt 11
date of assent 21 September 2012
commenced on date of assent
Revenue Amendment and Trade and Investment Queensland Act 2013 No. 28 s 1, ch 2 pt 7
date of assent 12 June 2013
commenced on date of assent
Directors’ Liability Reform Amendment Act 2013 No. 51 ss 1–2(1), pt 66, s 229 sch 1
date of assent 29 October 2013
ss 1–2 commenced on date of assent
remaining provisions commenced 1 November 2013 (see s 2 (1))
Revenue Legislation Amendment Act 2014 No. 35 s 1, pt 8
date of assent 12 June 2014
commenced on date of assent
Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 No. 4 s 1, pt 9
date of assent 11 June 2015
commenced on date of assent
Revenue and Other Legislation Amendment Act 2016 No. 64
Revenue Legislation Amendment Act 2017 No. 20
date of assent 22 June 2017
s 1, pt 5 comm on date of assent
Revenue Legislation Amendment Act 2018 No. 12
Betting Tax Act 2018 No. 13
date of assent 21 June 2018
ss 3–4, pt 1 div 2, pts 2–10, schs 1–2 comm 1 October 2018 (see s 2)
Revenue and Other Legislation Amendment Act 2018 No. 27
date of assent 09 November 2018
pts 1–5, 6 (other than ss 70, 72–74), 7–8, 10 comm on date of assent
Revenue and Other Legislation Amendment Act 2019 No. 20
date of assent 17 June 2019
pts 1–3, 10–11 comm on date of assent
Royalty Legislation Amendment Act 2020 No. 30
date of assent 20 August 2020
pt 10 comm 1 October 2020 (see s 2)
State Penalties Enforcement (Modernisation) Amendment Act 2022 No. 10
date of assent 10 June 2022
pt 7 comm on date of assent
Public Sector Act 2022 No. 34
date of assent 12 December 2022
s 365 sch 3 comm 1 March 2023 (see s 2)
Revenue Legislation Amendment Act 2023 No. 18
date of assent 23 June 2023
pt 6 comm on date of assent
History notes
s 3 amd 2006 No. 44 s 94
s 6 amd 2003 No. 34 s 173; 2004 No. 46 s 38; 2005 No. 60 s 36 sch 2; 2009 No. 19 s 94 sch 1; 2009 No. 19 s 75; 2010 No. 15 s 98 sch 3; 2011 No. 20 s 52; 2018 No. 13 s 77; 2020 No. 30 s 107
s 6A ins 2020 No. 30 s 108
s 7 amd 2014 No. 35 s 82; 2019 No. 20 s 64; 2022 No. 34 s 365 sch 3
s 13 amd 2009 No. 19 s 76
s 13A ins 2020 No. 30 s 109
s 14 amd 2009 No. 19 s 77; 2020 No. 30 s 110
s 14A ins 2009 No. 19 s 78
amd 2020 No. 30 s 111
s 17 amd 2009 No. 24 s 1880; 2020 No. 30 s 112
s 19 amd 2009 No. 24 s 1881
sub 2020 No. 30 s 113
s 20 amd 2009 No. 24 s 1882
s 22 amd 2013 No. 28 s 47
s 23 amd 2009 No. 24 s 1883
s 26 amd 2020 No. 30 s 114
s 28A ins 2020 No. 30 s 115
s 29 amd 2009 No. 19 s 79; 2020 No. 30 s 116
s 29A ins 2009 No. 19 s 80
s 29B ins 2009 No. 19 s 80
amd 2009 No. 48 s 191
s 30 amd 2009 No. 19 s 81; 2020 No. 30 s 117
s 32 amd 2009 No. 19 s 82
s 34 amd 2020 No. 30 s 118
s 35 amd 2009 No. 19 s 83
pt 4 div 2 hdg amd 2015 No. 4 s 76
s 36 amd 2023 No. 18 s 32
s 38 amd 2015 No. 4 s 77
sub 2020 No. 30 s 119
s 39 amd 2010 No. 11 s 110; 2015 No. 4 s 78; 2020 No. 30 s 120
s 40 amd 2015 No. 4 s 79; 2016 No. 64 s 73
s 44 amd 2009 No. 9 s 136 sch 1
s 45 amd 2020 No. 30 s 121
pt 4 div 5 sdiv 1A hdg ins 2010 No. 11 s 111
s 47A ins 2010 No. 11 s 111
s 47B ins 2010 No. 11 s 111
s 47C ins 2010 No. 11 s 111
s 47D ins 2010 No. 11 s 111
s 54 amd 2009 No. 19 s 84; 2010 No. 11 s 112; 2020 No. 30 s 122
s 58 amd 2009 No. 19 s 85; 2020 No. 30 s 123
s 60 amd 2002 No. 56 s 29; 2020 No. 30 s 124
s 61 amd 2009 No. 24 s 1884: 2009 No. 48 s 192; 2016 No. 64 s 74
s 61A ins 2015 No. 4 s 80
s 62A ins 2020 No. 30 s 125
pt 6 hdg amd 2009 No. 24 s 1885; 2020 No. 30 s 126
s 63 amd 2020 No. 30 s 127
s 63A ins 2020 No. 30 s 128
s 64 amd 2020 No. 30 s 129
s 65 amd 2020 No. 30 s 130
s 67 amd 2004 No. 53 s 2 sch; 2020 No. 30 s 131
s 68 amd 2009 No. 24 s 1886 (amd 2009 No. 48 s 112); 2020 No. 30 s 132
pt 6 div 2 hdg sub 2009 No. 24 s 1887
pt 6 div 2 sdiv 1 hdg ins 2009 No. 24 s 1887
s 69 sub 2009 No. 24 s 1887
amd 2020 No. 30 s 133
s 69A ins 2009 No. 24 s 1887
amd 2020 No. 30 s 134
pt 6 div 2 sdiv 2 hdg ins 2009 No. 24 s 1887
s 70 sub 2009 No. 24 s 1887
s 70A ins 2009 No. 24 s 1887
s 70B ins 2009 No. 24 s 1887
s 70C ins 2009 No. 24 s 1887
pt 6 div 2 sdiv 3 hdg ins 2009 No. 24 s 1887
s 71 sub 2009 No. 24 s 1887
amd 2020 No. 30 s 135
s 72 sub 2009 No. 24 s 1887
s 73 sub 2009 No. 24 s 1887
s 74 om 2009 No. 24 s 1887
s 75 amd 2020 No. 30 s 136
s 76 amd 2009 No. 24 s 1888
s 77 amd 2009 No. 19 s 86; 2020 No. 30 s 137
s 78 amd 2020 No. 30 s 138
s 99A ins 2020 No. 30 s 139
pt 8 hdg sub 2017 No. 20 s 31
s 111 amd 2008 No. 75 s 127; 2009 No. 9 s 136 sch 1; 2012 No. 25 s 179; 2020 No. 30 s 140; 2022 No. 10 s 54
s 112 amd 2013 No. 51 s 229 sch 1
s 113 amd 2009 No. 24 s 1889
s 113A ins 2017 No. 20 s 32
s 113B ins 2017 No. 20 s 32
s 113C ins 2017 No. 20 s 32
s 113D ins 2017 No. 20 s 32
amd 2018 No. 27 s 81
s 119 amd 2013 No. 51 s 229 sch 1
s 122 amd 2013 No. 51 s 229 sch 1
s 123 amd 2013 No. 51 s 229 sch 1
s 132 amd 2009 No. 24 s 1890
s 140 sub 2013 No. 51 s 196
amd 2015 No. 4 s 81
s 143 amd 2007 No. 42 s 41; 2009 No. 19 s 87; 2019 No. 20 s 65
s 143A ins 2009 No. 19 s 88
s 143B ins 2009 No. 19 s 88
amd 2009 No. 48 s 193
s 144 amd 2007 No. 42 s 42; 2009 No. 19 s 89; 2016 No. 64 s 75; 2019 No. 20 s 66
s 145 amd 2009 No. 19 s 90
s 147 amd 2020 No. 30 s 141
s 148 amd 2018 No. 12 s 34; 2020 No. 30 s 142
s 149 amd 2018 No. 12 s 35
pt 11A hdg ins 2010 No. 15 s 98 sch 3
s 149A ins 2010 No. 15 s 98 sch 3
amd 2018 No. 27 s 82
s 149B ins 2010 No. 15 s 98 sch 3
s 149C ins 2010 No. 15 s 98 sch 3
amd 2018 No. 27 s 83
s 149D ins 2010 No. 15 s 98 sch 3
s 149E ins 2010 No. 15 s 98 sch 3
s 149F ins 2010 No. 15 s 98 sch 3
s 149G ins 2010 No. 15 s 98 sch 3
s 149H ins 2010 No. 15 s 98 sch 3
s 149I ins 2010 No. 15 s 98 sch 3
s 149J ins 2020 No. 30 s 143
s 149K ins 2020 No. 30 s 143
s 149L ins 2020 No. 30 s 143
s 150A ins 2009 No. 19 s 91
s 153A ins 2009 No. 19 s 92
s 153B ins 2009 No. 19 s 92
s 153C ins 2009 No. 19 s 92
amd 2009 No. 48 s 194
pt 13 div 2 hdg amd 2004 No. 46 s 39
s 157 amd 2009 No. 24 s 1891
s 163 exp 1 March 2007 (see s 163(4))
pt 13 div 3 hdg prev pt 13 div 3 hdg ins 2004 No. 46 s 40
om 2013 No. 28 s 48
pres pt 13 div 3 hdg (prev pt 14 hdg) ins 2009 No. 24 s 1892
renum 2020 No. 30 s 144
s 164 ins 2004 No. 46 s 40
exp 1 July 2010 (see s 164(4))
s 165 ins 2009 No. 24 s 1892 (amd 2009 No. 48 s 113)
pt 13 div 4 hdg (prev pt 15 hdg) ins 2010 No. 15 s 98 sch 3
renum 2020 No. 30 s 145
s 166 ins 2010 No. 15 s 98 sch 3
amd 2020 No. 30 s 146
s 167 ins 2010 No. 15 s 98 sch 3
s 168 ins 2010 No. 15 s 98 sch 3
pt 13 div 5 hdg (prev pt 16 hdg) ins 2011 No. 8 s 109
renum 2020 No. 30 s 147
s 169 ins 2011 No. 8 s 109
pt 13 div 6 hdg (prev pt 17 hdg) ins 2011 No. 20 s 53
renum 2020 No. 30 s 148
s 170 ins 2011 No. 20 s 53
amd 2020 No. 30 s 149
s 171 ins 2011 No. 20 s 53
amd 2011 No. 20 s 54
s 172 ins 2011 No. 20 s 53
amd 2011 No. 20 s 55
s 173 ins 2011 No. 20 s 53
amd 2011 No. 20 s 56
s 174 ins 2011 No. 20 s 53
pt 13 div 7 hdg (prev pt 18 hdg) ins 2013 No. 28 s 49
renum 2020 No. 30 s 150
s 175 ins 2013 No. 28 s 49
pt 13 div 8 hdg (prev pt 19 hdg) ins 2014 No. 35 s 83
renum 2020 No. 30 s 151
s 176 ins 2014 No. 35 s 83
pt 13 div 9 hdg (prev pt 20 hdg) ins 2015 No. 4 s 82
renum 2020 No. 30 s 152
s 177 ins 2015 No. 4 s 82
pt 13 div 10 hdg (prev pt 21 hdg) ins 2018 No. 27 s 84
renum 2020 No. 30 s 153
s 178 ins 2018 No. 27 s 84
s 179 ins 2020 No. 30 s 154
s 180 ins 2020 No. 30 s 154
s 181 ins 2020 No. 30 s 154
s 182 ins 2020 No. 30 s 154
s 183 ins 2020 No. 30 s 154
s 184 ins 2020 No. 30 s 154
s 185 ins 2020 No. 30 s 154
s 186 ins 2020 No. 30 s 154
s 187 ins 2020 No. 30 s 154
exp 1 October 2022 (see s 187(4))
s 187 ins 2023 No. 18 s 33
s 188 ins 2023 No. 18 s 33
sch 2 def amended royalty valuation decision ins 2020 No. 30 s 155(2)
sch 2 def approved form sub 2010 No. 11 s 113(1)–(2)
sch 2 def approved information system ins 2009 No. 19 s 93(2)
sch 2 def authority holder ins 2020 No. 30 s 155(2)
sch 2 def commissioner of taxation ins 2017 No. 20 s 33
sch 2 def confidential information sub 2008 No. 75 s 128
sch 2 def document ins 2015 No. 4 s 83
amd 2018 No. 27 s 85(1)
sch 2 def due date ins 2009 No. 19 s 93(2)
sch 2 def electronic communication ins 2009 No. 19 s 93(2)
sch 2 def electronic communication notice ins 2009 No. 19 s 93(2)
sch 2 def electronic payment notice ins 2009 No. 19 s 93(2)
sch 2 def ELN transaction document (prev def ELN transfer document) ins 2015 No. 4 s 83
amd 2018 No. 27 s 85(2)
sch 2 def information system ins 2009 No. 19 s 93(2)
sch 2 def mineral ins 2020 No. 30 s 155(2)
sch 2 def objection amd 2020 No. 30 s 155(3)
sch 2 def original assessment sub 2020 No. 30 s 155(1)–(2)
sch 2 def payment arrangement sub 2020 No. 30 s 155(1)–(2)
sch 2 def petroleum ins 2020 No. 30 s 155(2)
sub 2020 No. 30 s 155(1)–(2)
sch 2 def registrar ins 2010 No. 11 s 113(2)
sch 2 def repealed Land Tax Act ins 2010 No. 15 s 98 sch 3
sch 2 def reportable information ins 2017 No. 20 s 33
sch 2 def resources law ins 2020 No. 30 s 155(2)
sch 2 def return self assessment ins 2009 No. 19 s 93(2)
sch 2 def royalty ins 2020 No. 30 s 155(2)
sch 2 def royalty civil penalty ins 2020 No. 30 s 155(2)
sch 2 def royalty fee ins 2020 No. 30 s 155(2)
sch 2 def royalty law ins 2020 No. 30 s 155(2)
sch 2 def royalty operation ins 2020 No. 30 s 155(2)
sch 2 def royalty valuation decision ins 2020 No. 30 s 155(2)
sch 2 def self assessment sub 2009 No. 19 s 93(1)–(2)
sch 2 def self assessor amd 2009 No. 19 s 93(3)
sch 2 def senior executive amd 2009 No. 25 s 83 sch
om 2014 No. 35 s 84
sch 2 def standard self assessment ins 2009 No. 19 s 93(2)
sch 2 def tax sub 2020 No. 30 s 155(1)–(2)
sch 2 def tax agent amd 2009 No. 19 s 93(3)
sch 2 def tax law liability amd 2016 No. 64 s 76
sch 2 def transaction statement ins 2009 No. 19 s 93(2)
sch 2 def tribunal ins 2009 No. 19 s 93(2)
sub 2009 No. 48 s 195
Taxation Administration Act 2001
Government Bill | |
Introduced: 17 October 2001 | Bill (Introduction) Bill (Introduction) Explanatory Note Explanatory Note |
Assent: 13 November 2001 | Act 2001, No. 72 Act 2001, No. 72 |