Revenue Laws (Reciprocal Powers) Regulation 1995

Queensland Revenue Laws (Reciprocal Powers) Act 1988 REVENUE LAWS (RECIPROCAL POWERS) REGULATION 1995 Reprinted as in force on 1 March 2002 (includes amendments up to SL No. 18 of 2002) This is the reprint current on the repeal date Reprint No. 3B This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy

Information about this reprint This regulation is reprinted as at 1 March 2002. The reprint shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of earlier reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints.

Queensland REVENUE LAWS (RECIPROCAL POWERS) REGULATION 1995 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Queensland revenue law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Corresponding laws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Recognised revenue laws of the Commonwealth . . . . . . . . . . . . . . . . . . . . . 3 5 Recognised revenue laws of the States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 SCHEDULE 1 . . . . . . . . . . . . . . . . . . . . . . . . 4 CORRESPONDING LAWS SCHEDULE 2 . . . . . . . . . . . . . . . . . . . . . . . . 5 RECOGNISED REVENUE LAWS OF THE COMMONWEALTH SCHEDULE 3 . . . . . . . . . . . . . . . . . . . . . . . . 7 RECOGNISED REVENUE LAWS OF THE STATES ENDNOTES 1 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 2 Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . 19 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 4 Table of earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 5 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 6 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

s1 3 s5 Revenue Laws (Reciprocal Powers) Regulation 1995 REVENUE LAWS (RECIPROCAL POWERS) REGULATION 1995 [as amended by all amendments that commenced on or before 1 March 2002] 1 Short title This regulation may be cited as the Revenue Laws (Reciprocal Powers) Regulation 1995 . 2 Queensland revenue law Each of the following is a Queensland revenue law for section 2 of the Act, definition “Queensland revenue law”— (a) Debits Tax Act 1990 ; (b) Tobacco Products (Licensing) Act 1988 . 3 Corresponding laws The laws specified in schedule 1 are corresponding laws. 4 Recognised revenue laws of the Commonwealth Each law of the Commonwealth specified in schedule 2 is a recognised revenue law. 5 Recognised revenue laws of the States (1) Each law of a State specified in schedule 3, column 1 is a recognised revenue law. (2) Each office specified in schedule 3, column 2 is the designated State revenue office for the law specified in column 1 opposite that office. (3) Each office specified in schedule 3, column 3 is the relevant principal Queensland revenue office for the law specified in column 1 opposite that office.

4 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 1 CORRESPONDING LAWS section 3 • Petroleum Products Regulation Act 1995 (SA) • Revenue Laws (Reciprocal Powers) Act 1987 (NSW) • Subsidies (Liquor and Diesel) Act 1998 (ACT) • Taxation Administration Act 1953 (Cwlth) • Taxation (Administration) Act 1978 (NT) • Taxation Administration Act 1999 (ACT) • Taxation (Reciprocal Powers) Act 1987 (Vic) • Taxation (Reciprocal Powers) Act 1989 (SA) • Taxation (Reciprocal Powers) Act 1989 (WA) • Taxation (Reciprocal Powers) Act 1993 (Tas)

5 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 2 RECOGNISED REVENUE LAWS OF THE COMMONWEALTH section 4 • Child Support (Assessment) Act 1989 • Child Support (Registration and Collection) Act 1988 • Customs Act 1901 • Debits Tax Administration Act 1982 • Diesel and Alternative Fuels Grants Scheme Act 1999 • Excise Act 1901 • Fringe Benefits Tax Assessment Act 1986 • Fuel Sales Grants Act 2000 • Income Tax Assessment Act 1936 • Income Tax Assessment Act 1997 • International Tax Agreements Act 1953 • Petroleum Resource Rent Tax Assessment Act 1987 • Product Grants and Benefits Administration Act 2000 • Sales Tax Assessment Act 1992 • Sales Tax Procedure Act 1934 • Superannuation Guarantee (Administration) Act 1992 • Taxation Administration Act 1953 • Taxation (Interest on Overpayments and Early Payments) Act 1983 • Taxation (Interest on Underpayments) Act 1986 • Taxation (Unpaid Company Tax) Assessment Act 1982 • Tobacco Charges Assessment Act 1955

6 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 2 (continued) • Trust Recoupment Tax Assessment Act 1985 • Wool Tax (Administration) Act 1964

7 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 RECOGNISED REVENUE LAWS OF THE STATES section 5 PART 1—AUSTRALIAN CAPITAL TERRITORY Column 1 Recognised revenue law Column 2 Designated State revenue office Column 3 Relevant principal Queensland revenue office Ambulance Service Levy Act 1990 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties Debits Tax Act 1997 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Commissioner of Stamp Duties

8 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) Column 1 Recognised revenue law Column 2 Designated State revenue office Column 3 Relevant principal Queensland revenue office Duties Act 1999 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties Financial Institutions Duty Act 1987 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties Gaming Machine Act 1987 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties Insurance Levy Act 1998 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties

9 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) Column 1 Recognised revenue law Column 2 Designated State revenue office Column 3 Relevant principal Queensland revenue office Payroll Tax Act 1987 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Pay-roll Tax Stamp Duties and Taxes Act 1987 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties Subsidies (Liquor and Diesel) Act 1998 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Commissioner of Stamp Duties

10 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) Column 1 Recognised revenue law Column 2 Designated State revenue office Column 3 Relevant principal Queensland revenue office Taxation Administration Act 1999 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Stamp Duties Tobacco Licensing Act 1984 Commissioner for Australian Capital Territory Revenue Deputy Commissioner for Australian Capital Territory Revenue Assistant Commissioner of Tobacco Products Licensing

11 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) PART 2—NEW SOUTH WALES Column 1 Recognised revenue law Debits Tax Act 1990 Duties Act 1997 Health Insurance Levies Act 1982 Land Tax Act 1956 Land Tax Management Act 1956 Pay-roll Tax Act 1971 Column 2 Designated State revenue office Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Column 3 Relevant principal Queensland revenue office Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Land Tax Assistant Commissioner of Land Tax Assistant Commissioner of Pay-roll Tax

12 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) Column 1 Recognised revenue law Petroleum Products Subsidy Act 1997 Premium Property Tax Act 1998 Stamp Duties Act 1920 Taxation Administration Act 1996 Column 2 Designated State revenue office Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of State Revenue Column 3 Relevant principal Queensland revenue office Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

13 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) PART 3—NORTHERN TERRITORY Column 1 Recognised revenue law Column 2 Designated State revenue office Business Franchise Act Commissioner of 1981 Taxes Debits Tax Act 1990 Energy Resource Consumption Levy Act 1985 Financial Institutions Duty Act 1989 Commissioner of Taxes Commissioner of Taxes Commissioner of Taxes Fuel Subsidies Act 1998 Pay-roll Tax Act 1978 Commissioner of Taxes Commissioner of Taxes Stamp Duty Act 1978 Commissioner of Taxes Taxation (Administration) Act 1978 Commissioner of Taxes Column 3 Relevant principal Queensland revenue office Assistant Commissioner of Tobacco Products Licensing Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Commissioner of Stamp Duties Assistant Commissioner of Pay-roll Tax Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

14 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) PART 4—SOUTH AUSTRALIA Column 1 Recognised revenue law Column 2 Designated State revenue office Debits Tax Act 1994 Financial Institutions Duty Act 1983 Commissioner of State Taxation Commissioner of State Taxation Land Tax Act 1936 Commissioner of State Taxation Pay-roll Tax Act 1971 Commissioner of State Taxation Petroleum Products Regulation Act 1995 Commissioner of State Taxation Stamp Duties Act 1923 Commissioner of State Taxation Taxation Administration Commissioner of Act 1996 State Taxation Column 3 Relevant principal Queensland revenue office Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Land Tax Assistant Commissioner of Pay-roll Tax Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

15 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) PART 5—TASMANIA Column 1 Recognised revenue law Debits Duties Act 2001 Duties Act 2001 Financial Institutions Duty Act 1986 Land and Income Taxation Act 1910 Land Tax Act 2000 Pay-roll Tax Act 1971 Petroleum Products Business Franchise Licences Act 1981 Stamp Duties Act 1931 Column 2 Designated State revenue office Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of Taxes Commissioner of State Revenue Commissioner of State Revenue Registrar of Petroleum Products Business Franchise Licences Commissioner of Stamp Duties Column 3 Relevant principal Queensland revenue office Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties Assistant Commissioner of Land Tax Assistant Commissioner of Land Tax Assistant Commissioner of Pay-roll Tax Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

16 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) Column 1 Recognised revenue law Taxation Administration Act 1997 Tobacco Business Franchise Licences Act 1980 Column 2 Designated State revenue office Column 3 Relevant principal Queensland revenue office Commissioner of State Revenue Assistant Commissioner of Stamp Duties Registrar of Tobacco Business Franchise Licences Assistant Commissioner of Tobacco Products Licensing PART 6—VICTORIA Column 1 Recognised revenue law Business Franchise (Petroleum Products) Act 1979 Business Franchise (Tobacco) Act 1974 Debits Tax Act 1990 Financial Institutions Duty Act 1982 Column 2 Designated State revenue office Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Column 3 Relevant principal Queensland revenue office Assistant Commissioner of Stamp Duties Assistant Commissioner of Tobacco Products Licensing Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

17 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) Column 1 Recognised revenue law Column 2 Designated State revenue office Land Tax Act 1958 Commissioner of State Revenue Pay-roll Tax Act 1971 Commissioner of State Revenue Stamps Act 1958 Commissioner of State Revenue Taxation Administration Commissioner of Act 1997 State Revenue Column 3 Relevant principal Queensland revenue office Assistant Commissioner of Land Tax Assistant Commissioner of Pay-roll Tax Assistant Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties PART 7—WESTERN AUSTRALIA Column 1 Recognised revenue law Column 2 Designated State revenue office Debits Tax Assessment Commissioner of Act 1990 State Revenue Financial Institutions Commissioner of Duty Act 1983 State Revenue Column 3 Relevant principal Queensland revenue office Commissioner of Stamp Duties Assistant Commissioner of Stamp Duties

18 Revenue Laws (Reciprocal Powers) Regulation 1995 SCHEDULE 3 (continued) Column 1 Recognised revenue law Column 2 Designated State revenue office Fuel Suppliers Licensing Commissioner of Act 1997 State Revenue Land Tax Assessment Act Commissioner of 1976 State Revenue Pay-roll Tax Assessment Commissioner of Act 1971 State Revenue Stamp Act 1921 Commissioner of State Revenue Tobacco Sellers Licensing Act 1975 Commissioner of State Revenue Column 3 Relevant principal Queensland revenue office Commissioner of Stamp Duties Assistant Commissioner of Land Tax Assistant Commissioner of Pay-roll Tax Assistant Commissioner of Stamp Duties Assistant Commissioner of Tobacco Products Licensing

19 Revenue Laws (Reciprocal Powers) Regulation 1995 ENDNOTES 1 Index to endnotes Page 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 4 Table of earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 5 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 6 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 2 Date to which amendments incorporated This is the reprint date mentioned in the Reprints Act 1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 1 March 2002. 3 Key Key to abbreviations in list of legislation and annotations Key AIA amd amdt ch def div exp gaz hdg ins lap notfd o in c om orig p para prec pres Explanation = Acts Interpretation Act 1954 = amended = amendment = chapter = definition = division = expires/expired = gazette = heading = inserted = lapsed = notified = order in council = omitted = original = page = paragraph = preceding = present Key prev (prev) proc prov pt pubd R[X] RA reloc renum rep s sch sdiv SIA SIR SL sub unnum Explanation = previous = previously = proclamation = provision = part = published = Reprint No.[X] = Reprints Act 1992 = relocated = renumbered = repealed = section = schedule = subdivision = Statutory Instruments Act 1992 = Statutory Instruments Regulation 1992 = subordinate legislation = substituted = unnumbered

20 Revenue Laws (Reciprocal Powers) Regulation 1995 4 Table of earlier reprints TABLE OF EARLIER REPRINTS [If a reprint number includes a roman letter, the reprint was released in unauthorised, electronic form only.] Reprint No. 1 1A 2 2A 3 3A Amendments included none to SL No. 86 of 1997 to SL No. 64 of 1999 to SL No. 241 of 1999 to SL No. 116 of 2001 to SL No. 18 of 2002 Reprint date 8 February 1995 21 May 1997 4 June 1999 22 November 1999 3 August 2001 1 March 2002 5 List of legislation Revenue Laws (Reciprocal Powers) Regulation 1995 SL No. 5 made by the Governor in Council on 25 January 1995 notfd gaz 27 January 1995 pp 292–4 commenced on date of notification lap 1 March 2002 (2001 No. 72 s 155) amending legislation— Revenue Laws (Reciprocal Powers) Amendment Regulation (No. 1) 1997 SL No. 86 notfd gaz 4 April 1997 pp 1399–1400 commenced on date of notification Revenue and Other Legislation Amendment Regulation (No. 1) 1999 SL No. 64 pts 1, 3 notfd gaz 23 April 1999 pp 1951–3 commenced on date of notification Revenue and Other Legislation Amendment Regulation (No. 2) 1999 SL No. 241 pts 1, 4 notfd gaz 29 October 1999 pp 814–7 commenced on date of notification Revenue Laws (Reciprocal Powers) Amendment Regulation (No. 1) 2001 SL No. 116 notfd gaz 27 July 2001 pp 1209–11 commenced on date of notification First Home Owner Grant and Other Legislation Amendment Regulation (No. 1) 2002 SL No. 18 s 1 pt 4 notfd gaz 15 February 2002 pp 618–19 commenced on date of notification

21 Revenue Laws (Reciprocal Powers) Regulation 1995 6 List of annotations Queensland revenue law s 2 sub 1999 SL No. 64 s 6 Repeal s 6 om R1 (see RA s 40) SCHEDULE 1—CORRESPONDING LAWS sch hdg amd 2001 SL No. 116 s 3 amd 1999 SL No. 64 s 7 SCHEDULE 2—RECOGNISED REVENUE LAWS OF THE COMMONWEALTH sub 1999 SL No. 64 s 8 amd 2001 SL No. 116 s 4 SCHEDULE 3—RECOGNISED REVENUE LAWS OF THE STATES sch hdg amd 2001 SL No. 116 s 3 amd 1997 SL No. 86 ss 3–6; 1999 SL No. 64 ss 9–15; 1999 SL No. 241 s 9; 2002 SL No. 18 s 11 © State of Queensland 2002