Duties Regulation 2002

Queensland Duties Act 2001 Duties Regulation 2002 Current as at 1 July 2013 NOTE—This is the last reprint before expiry. See SIA s 56A(2) and SIR s 4 sch 2 pt 2

Information about this reprint This reprint shows the legislation current as at the date on the cover and is authorised by the Parliamentary Counsel. A new reprint of the legislation will be prepared by the Office of the Queensland Parliamentary Counsel when any change to the legislation takes effect. This change may be because a provision of the original legislation, or an amendment to it, commences or because a particular provision of the legislation expires or is repealed. When a new reprint is prepared, this reprint will become a historical reprint. Also, if it is necessary to replace this reprint before a new reprint is prepared, for example, to include amendments with a retrospective commencement, an appropriate note would be included on the cover of the replacement reprint and on the copy of this reprint at www.legislation.qld.gov.au. The endnotes to this reprint contain detailed information about the legislation and reprint. For example— • The table of reprints endnote lists any previous reprints and, for this reprint, gives details of any discretionary editorial powers under the Reprints Act 1992 used by the Office of the Queensland Parliamentary Counsel in preparing it. • The list of legislation endnote gives historical information about the original legislation and the legislation which amended it. It also gives details of uncommenced amendments to this legislation. For information about possible amendments to the legislation by Bills introduced in Parliament, see the Queensland Legislation Current Annotations at www.legislation.qld.gov.au/information. • The list of annotations endnote gives historical information at section level. All Queensland reprints are dated and authorised by the Parliamentary Counsel. The previous numbering system and distinctions between printed and electronic reprints are not continued.

Queensland Duties Regulation 2002 Contents 1 2 3 4 5 5A 6 7 8 9 Schedule 1 Schedule 2 Schedule 3 Schedule 3A Schedule 4 Page Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Declared public unit trust—Act, s 79 . . . . . . . . . . . . . . . . . . . . . . 3 Apportionment of premiums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Duty payable on travel insurance . . . . . . . . . . . . . . . . . . . . . . . . . 4 Fee for instrument lodged on which duty is not imposed—Act, s 495 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Activities for prescribed business . . . . . . . . . . . . . . . . . . . . . . . . . 5 Recognised stock exchange. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Fee payable for administrative function . . . . . . . . . . . . . . . . . . . . 5 Declared public unit trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Apportionment of premiums . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Activities for prescribed business . . . . . . . . . . . . . . . . . . . . . . 16 Fee payable for administrative function . . . . . . . . . . . . . . . . . 18 Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Endnotes 1 2 3 4 5 6 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 21 21 22 23 25

Duties Regulation 2002 Duties Regulation 2002 [s 1] [as amended by all amendments that commenced on or before 1 July 2013] 1 Short title This regulation may be cited as the Duties Regulation 2002 . 2 Commencement This regulation commences on 1 March 2002. 3 Definitions The dictionary in schedule 4 defines particular words used in this regulation. 4 Declared public unit trust—Act, s 79 (1) The following unit trusts are public unit trusts for chapter 2, part 8, division 7, of the Act— (a) a unit trust mentioned in schedule 1, part 1; (b) a unit trust mentioned in schedule 1, part 2, if the conditions in subsection (2) are satisfied for the trust. (2) For subsection (1)(b), the conditions are— (a) the trust is established and continues for the direct or indirect investment of funds of investors approved by the Treasurer; and (b) the trust— (i) is not established or managed for a particular investor mentioned in paragraph (a); or (ii) if the trust is established or managed for a particular investor mentioned in paragraph (a)—has been approved by the Treasurer as eligible to be declared as a public unit trust; and Current as at 1 July 2013 Page 3

Duties Regulation 2002 [s 5] (c) the Queensland Investment Corporation, or a company wholly owned by the corporation, is the trustee for the trust. (3) However, the Treasurer may approve a trust under subsection (2)(b)(ii) only if the Treasurer is satisfied the investor for whom the trust is established or managed has a sufficient connection with the State. 5 Apportionment of premiums (1) For chapter 8, part 4, division 1 of the Act, a premium for insurance must be apportioned— (a) for a class of insurance stated in schedule 2, column 1—in the way stated opposite the class in column 2; and (b) for a banker’s blanket policy—by apportioning each class of insurance covered by the policy in the way the class is apportioned under paragraph (a); and (c) for an umbrella excess of loss policy—in the way the predominating class of insurance covered by the policy is apportioned under paragraph (a). (2) In a provision in schedule 2, unless a contrary intention appears in the provision, a reference to a person or thing is a reference to the person or thing covered by the insurance. 5A Duty payable on travel insurance Duty is payable on 10% of the premium received, for a travel policy mentioned in schedule 2, item 43(a), for travel outbound from Australia including baggage. 6 Fee for instrument lodged on which duty is not imposed—Act, s 495 The fee prescribed for section 495(3) of the Act is $34.15. Page 4 Current as at 1 July 2013

Duties Regulation 2002 [s 7] 7 Activities for prescribed business An activity, or a combination of any 2 or more activities, stated in schedule 3 is prescribed for schedule 6, definition prescribed business , of the Act. 8 Recognised stock exchange Each of the following stock exchanges are prescribed for schedule 6, definition recognised stock exchange , paragraph (b), of the Act— (a) the Australia Pacific Exchange Limited, ACN 080 399 220; (b) the Bendigo Stock Exchange Ltd, ACN 087 708 898; (c) the Stock Exchange of Newcastle Limited, ACN 000 902 063; (d) a stock exchange that is a member of the World Federation of Exchanges. 9 Fee payable for administrative function The fee payable to the commissioner for an administrative function mentioned in schedule 3A is the amount stated in the schedule opposite the function. Current as at 1 July 2013 Page 5

Duties Regulation 2002 Schedule 1 Schedule 1 Declared public unit trusts section 4 Part 1 Unit trusts existing before 22 July 1994 1 A unit trust that existed before 22 July 1994 for which the Queensland Investment Corporation is the trustee Part 2 Unit trusts created on or after 22 July 1994 1 QIC Australian Credit Fund 2 QIC Australian Equities Fund No. 2 3 QIC Australian Venture Capital Fund 4 QIC Cash Enhanced Fund 5 QIC Emerging Equity Markets Fund 6 QIC General Fund No. 1 7 QIC General Fund No. 2 8 QIC Growth Fund 9 QIC Growth Fund No. 2 10 QIC High Growth Fund 11 QIC Hi-Yield Trust 12 QIC Implemented Australian Equities Fund 13 QIC Implemented Australian Equities Fund No. 2 14 QIC Industrial Equities Fund 15 QIC International Equities Fund No. 2 Page 6 Current as at 1 July 2013

16 QIC Office Property Fund 17 QIC Premium Equities Fund 18 QIC Resources Equities Fund 19 QIC Retail (No. 2) Fund 20 QIC Small Companies Fund 21 QIC Special Purpose Trust No. 1 22 QIC Special Purpose Trust No. 2 23 QIC Stable Fund 24 Queensland BioCapital Fund 25 Queensland Investment Trust No. 1 Duties Regulation 2002 Schedule 1 Current as at 1 July 2013 Page 7

Duties Regulation 2002 Schedule 2 Schedule 2 Apportionment of premiums section 5 Class of insurance Way apportioned 1 Aviation non-ownership liability State in which the insured person resides 2 Aviation hull, aviation hull third party property liability and aviation hull personal liability— (a) high capacity regular public Number of take-offs and transport aircraf.t. . . . . . . . . landings in the previous year in each State for all aircraft covered by the policy (whether operated by the insured person or by a subsidiary) (b) another aircraft . . . . . . . . . . State in which the aircraft is usually located or stored in a hangar (whether operated by the insured person or by a subsidiary) 3 Bloodstock . . . . . . . . . . . . . . . . . State in which the bloodstock is usually located 4 Boiler explosion . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 5 Burglary . . . . . . . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State Page 8 Current as at 1 July 2013

Class of insurance Duties Regulation 2002 Schedule 2 Way apportioned 6 Business interruption . . . . . . . . . Reasonably estimated profit revenue, fees, rent or other business measurement factor for each State 7 Care, custody and control of State in which the bloodstock bloodstock . . . . . . . . . . . . . . . . . is usually located 8 Cash in transit . . . . . . . . . . . . . . Number of premises or value of property or sum insured or exposure level for each State 9 Company reimbursement . . . . . . Estimated salaries and wages or number of persons working in each State 10 Comprehensive crime policy . . . Estimated salaries and wages or number of persons working in each State 11 Contract works . . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 12 Contractors risk . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 13 Crop . . . . . . . . . . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State Current as at 1 July 2013 Page 9

Duties Regulation 2002 Schedule 2 Class of insurance Way apportioned 14 Deterioration of stock. . . . . . . . . Value of property or sum insured or exposure level for each State 15 Directors and officers . . . . . . . . . Estimated turnover, sales or number of persons working in each State 16 Disability— (a) individual . . . . . . . . . . . . . . State in which the business is registered or State in which the insured person resides (b) group . . . . . . . . . . . . . . . . . State in which the business is registered or State in which the insured person resides 17 Fidelity guarantee. . . . . . . . . . . . Estimated salaries and wages or number of persons working in each State 18 Fire . . . . . . . . . . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 19 General property . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 20 Home building and contents . . . Value of property or sum insured or exposure level for each State Page 10 Current as at 1 July 2013

Duties Regulation 2002 Schedule 2 Class of insurance Way apportioned 21 Industrial special risk— (a) property . . . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State (b) consequential loss . . . . . . . Reasonably estimated profit revenue, fees, rent or other business measurement factor for each State 22 Legal expense insurance . . . . . . Estimated salaries and wages or number of persons working in each State 23 Livestock . . . . . . . . . . . . . . . . . . State in which the livestock is usually located 24 Loss of profits . . . . . . . . . . . . . . Reasonably estimated profit revenue, fees, rent or other business measurement factor for each State 25 Machinery breakdown (including Value of property or sum computers and engineering) . . . . insured or limit of liability declared for each State 26 Marine— (a) builders risk . . . . . . . . . . . . Value of property or sum insured or exposure level for each State (b) carriers legal liability, charterer’s liability and hull liability for coastal and international shipping. . . . . . State which is the predominant location of the vessel Current as at 1 July 2013 Page 11

Duties Regulation 2002 Schedule 2 Class of insurance Way apportioned (c) private pleasure craft . . . . . State in which the vessel is registered or State in which the insured person resides 27 Medical indemnity . . . . . . . . . . . Subscriptions paid in each State 28 Money . . . . . . . . . . . . . . . . . . . . Number of premises or value of property or sum insured or exposure level for each State 29 Mortgage insurance— (a) if security consists of 2 or Value of property located in more properties located in each State different States . . . . . . . . . . (b) otherwise . . . . . . . . . . . . . . State in which the property is usually located 30 Motor vehicle, including extended warranty insurance— (a) commercial motor vehicle . State in which vehicle is registered or taken to be registered (b) private use motor vehicle . . State in which vehicle is usually located or stored in a garage (c) federal interstate motor State in which vehicle is vehicle . . . . . . . . . . . . . . . . registered or taken to be registered (d) unregistered motor vehicle. State in which vehicle is usually located or stored in a garage Page 12 Current as at 1 July 2013

Class of insurance Duties Regulation 2002 Schedule 2 Way apportioned 31 Non-appearance—entertainment Ticket sales in each State industry . . . . . . . . . . . . . . . . . . . 32 Occupational—professional Estimated salaries and wages indemnity . . . . . . . . . . . . . . . . . . or number of persons working in each State or reasonably estimated profit revenue, fees or rent for each State 33 Personal accident and illness— (a) individual . . . . . . . . . . . . . . State in which the business is registered or State in which the insured person resides (b) group . . . . . . . . . . . . . . . . . State in which the business is registered or State in which the insured person resides 34 Personal liability— (a) individual . . . . . . . . . . . . . . State in which the insured person resides (b) business . . . . . . . . . . . . . . . State in which the business is registered 35 Personal property . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 36 Pluvius . . . . . . . . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State Current as at 1 July 2013 Page 13

Duties Regulation 2002 Schedule 2 Class of insurance Way apportioned 37 Public liability, product liability Estimated salaries and wages, or broadform . . . . . . . . . . . . . . . number of persons working in each State, turnover or sales, floor area units, number of premises or rent for each State 38 Railway property or public Number of kilometres liability . . . . . . . . . . . . . . . . . . . . travelled by the rolling stock in each State in the 12-month period immediately before the insurance policy’s inception or renewal 39 Sprinkler leakage . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 40 Strata unit . . . . . . . . . . . . . . . . . . Value of property or sum insured or exposure level for each State 41 Title insurance . . . . . . . . . . . . . . State in which the property is located 42 Trade credit policies. . . . . . . . . . Estimated turnover or sales in each State 43 Travel— (a) outbound from Australia, including baggage— (i) individual . . . . . . . . . . State in which the insured person resides Page 14 Current as at 1 July 2013

Duties Regulation 2002 Schedule 2 Class of insurance Way apportioned (ii) business. . . . . . . . . . . . (b) within Australia— (i) individual . . . . . . . . . . (ii) business. . . . . . . . . . . . State in which the business is registered State in which the insured person resides State in which the business is registered Current as at 1 July 2013 Page 15

Duties Regulation 2002 Schedule 3 Schedule 3 Activities for prescribed business section 7 1 Excavating and earthmoving 2 Framing pictures 3 Gunsmithing 4 Locksmithing 5 Manufacturing, processing and packaging 6 Operating any of the following— (a) a beauty salon or barber shop; (b) a bus service; (c) a cinema; (d) a crematorium; (e) an engineering workshop; (f) a laundry or laundrette; (g) a newsagency, travel agency or real estate agency; (h) a repair and service workshop; (i) a rental business; (j) a restaurant or cafe; (k) a service station; (l) a sports complex or gymnasium; (m) a warehouse or bulk storage complex 7 Operating as an undertaker or funeral director 8 Printing and publishing 9 Repairing boots and shoes Page 16 Current as at 1 July 2013

Duties Regulation 2002 Schedule 3 10 Retailing and wholesaling, whether or not involving repairing or installing of goods sold 11 Upholstering Current as at 1 July 2013 Page 17

Duties Regulation 2002 Schedule 3A Schedule 3A Fee payable for administrative function section 9 Returning, by post, an instrument or statement lodged for assessment— (a) first instrument or statement . . . . . . . . . . . . . . . . . . . . (b) each additional instrument or statement, including a copy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4.50 1.40 Page 18 Current as at 1 July 2013

Schedule 4 Dictionary Duties Regulation 2002 Schedule 4 section 3 exposure level means the maximum possible monetary risk to the insurer if the insurer agrees to indemnify an insured person under an insurance contract. federal interstate motor vehicle means a motor vehicle registered under the Interstate Road Transport Act 1985 (Cwlth). high capacity regular public transport aircraft , for schedule 2, item 2(a), means a regular public transport aircraft as defined under the Civil Aviation Regulations 1988 (Cwlth), that has— (a) a maximum seating capacity of more than 38 seats; or (b) a capacity to carry a maximum payload of more than 4200kg. limit of liability declared means the maximum amount, mentioned in an insurance contract, payable to an insured person under the insurance contract. predominant location , for a vessel mentioned in schedule 2, item 26(b), means— (a) if the insured person has disclosed to the insurer that the vessel will operate from its port of registration for the insurance year—the port of registration for that insurance year; or (b) if the insured person has disclosed to the insurer that the vessel will operate from more than 1 port during the insurance year—the port from which it will operate for most of that insurance year; or (c) if the insured person has disclosed to the insurer that the vessel will operate from more than 1 port during the insurance year but no port can be identified as the port from which the vessel will operate for most of the Current as at 1 July 2013 Page 19

Duties Regulation 2002 Schedule 4 insurance year—the vessel’s port of registration for that insurance year. predominating class of insurance , for section 5(1)(c), means the class of insurance which attracts the highest net premium. Page 20 Current as at 1 July 2013

Endnotes Duties Regulation 2002 Endnotes 1 Index to endnotes Page 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 4 Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 5 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 6 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 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 July 2013. Future amendments of the Duties Regulation 2002 may be made in accordance with this reprint under the Reprints Act 1992 , section 49. 3 Key Key to abbreviations in list of legislation and annotations Key AIA amd amdt ch def div exp gaz hdg ins lap notfd num o in c om orig p para prec pres prev Explanation = Acts Interpretation Act 1954 = amended = amendment = chapter = definition = division = expires/expired = gazette = heading = inserted = lapsed = notified = numbered = order in council = omitted = original = page = paragraph = preceding = present = previous Current as at 1 July 2013 Key (prev) proc prov pt pubd R[X] RA reloc renum rep (retro) rv s sch sdiv SIA SIR SL sub unnum Explanation = previously = proclamation = provision = part = published = Reprint No. [X] = Reprints Act 1992 = relocated = renumbered = repealed = retrospectively = revised version = section = schedule = subdivision = Statutory Instruments Act 1992 = Statutory Instruments Regulation 2002 = subordinate legislation = substituted = unnumbered Page 21

Duties Regulation 2002 Endnotes 4 Table of reprints A new reprint of the legislation is prepared by the Office of the Queensland Parliamentary Counsel each time a change to the legislation takes effect. The notes column for this reprint gives details of any discretionary editorial powers under the Reprints Act 1992 used by the Office of the Queensland Parliamentary Counsel in preparing it. Section 5(c) and (d) of the Act are not mentioned as they contain mandatory requirements that all amendments be included and all necessary consequential amendments be incorporated, whether of punctuation, numbering or another kind. Further details of the use of any discretionary editorial power noted in the table can be obtained by contacting the Office of the Queensland Parliamentary Counsel by telephone on 3237 0466 or email legislation.queries@oqpc.qld.gov.au. From 29 January 2013, all Queensland reprints are dated and authorised by the Parliamentary Counsel. The previous numbering system and distinctions between printed and electronic reprints is not continued with the relevant details for historical reprints included in this table. Reprint No. 1 Amendments to none Effective 1 March 2002 Reprint date 1 March 2002 Reprint No. 1A 1B 1C 1D 1E 1F 1G 1H rv 2 2A 2B 2C 2D 2E 3 3A 3B 3C 3D 3E 4 4A 4B 4C Amendments included 2002 SL No. 219 2002 SL No. 304 2002 SL No. 304 2003 SL No. 47 2003 SL No. 67 2003 SL No. 220 2004 SL No. 11 2004 SL No. 64 — 2004 SL No. 86 — 2005 SL No. 123 2006 SL No. 11 2006 SL No. 127 — 2007 SL No. 99 2008 SL No. 127 2009 SL No. 54 2010 SL No. 9 2010 SL No. 89 — 2010 SL No. 334 2011 SL No. 59 2012 SL No. 89 Effective 30 August 2002 22 November 2002 1 January 2003 28 March 2003 1 May 2003 19 September 2003 12 March 2004 29 April 2004 29 April 2004 1 July 2004 1 September 2004 1 July 2005 10 February 2006 1 July 2006 1 July 2006 1 July 2007 1 July 2008 1 July 2009 12 February 2010 1 July 2010 1 July 2010 3 December 2010 1 July 2011 1 July 2012 Notes R1H rv withdrawn, see replacement R2 see replacement R2 prov exp 31 August 2004 R2E withdrawn, see R3 R3E withdrawn, see R4 Page 22 Current as at 1 July 2013

Duties Regulation 2002 Endnotes Current as at 1 July 2013 Amendments included 2013 SL No. 89 Notes 5 List of legislation Regulatory impact statements For subordinate legislation that has a regulatory impact statement, specific reference to the statement is included in this list. Explanatory notes All subordinate legislation made on or after 1 January 2011 has an explanatory note. For subordinate legislation made before 1 January 2011 that has an explanatory note, specific reference to the note is included in this list. Duties Regulation 2002 SL No. 11 made by the Governor in Council on 7 February 2002 notfd gaz 8 February 2002 pp 442–3 ss 1–2 commenced on date of notification remaining provisions commenced 1 March 2002 (see s 2) exp 31 August 2013 (see SIA s 56A(2) and SIR s 4 sch 2 pt 2) Note—The expiry date may have changed since this reprint was published. See the latest reprint of the SIR for any change. amending legislation— Duties Amendment Regulation (No. 1) 2002 SL No. 219 notfd gaz 30 August 2002 pp 1557–61 commenced on date of notification Revenue and Other Legislation Amendment Regulation (No. 2) 2002 SL No. 304 ss 1, 2(2), pt 2 notfd gaz 22 November 2002 pp 1018–21 ss 1–2 commenced on date of notification s 4 commenced 1 January 2003 (see s 2(2)) remaining provisions commenced on date of notification Duties Amendment Regulation (No. 1) 2003 SL No. 47 notfd gaz 28 March 2003 pp 1125–9 commenced on date of notification Duties Amendment Regulation (No. 2) 2003 SL No. 67 notfd gaz 17 April 2003 pp 1386–7 ss 1–2 commenced on date of notification remaining provisions commenced 1 May 2003 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2003 SL No. 220 pts 1–2 notfd gaz 19 September 2003 pp 219–21 commenced on date of notification Current as at 1 July 2013 Page 23

Duties Regulation 2002 Endnotes Revenue Legislation Amendment Regulation (No. 1) 2004 SL No. 11 pts 1–2 notfd gaz 12 March 2004 pp 966–7 commenced on date of notification Duties Amendment Regulation (No. 1) 2004 SL No. 64 notfd gaz 28 May 2004 pp 277–80 ss 1–2 commenced on date of notification remaining provisions commenced 29 April 2004 (see s 2) Revenue Legislation Amendment Regulation (No. 2) 2004 SL No. 86 pts 1–2 notfd gaz 25 June 2004 pp 573–81 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2004 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2005 SL No. 123 pts 1–2 notfd gaz 24 June 2005 pp 639–45 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2005 (see s 2) Duties Amendment Regulation (No. 1) 2006 SL No. 11 notfd gaz 10 February 2006 pp 521–2 commenced on date of notification Revenue Legislation Amendment Regulation (No. 1) 2006 SL No. 127 pts 1–2 notfd gaz 16 June 2006 pp 787–90 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2006 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2007 SL No. 99 pts 1–2 notfd gaz 8 June 2007 pp 759–61 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2007 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2008 SL No. 127 pts 1, 3 notfd gaz 16 May 2008 pp 407–8 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2008 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2009 SL No. 54 pts 1–2 notfd gaz 15 May 2009 pp 258–9 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2009 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2010 SL No. 9 pts 1–2 notfd gaz 12 February 2010 pp 355–6 commenced on date of notification Revenue Legislation Amendment Regulation (No. 2) 2010 SL No. 89 pts 1, 3 notfd gaz 21 May 2010 pp 185–6 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2010 (see s 2) Page 24 Current as at 1 July 2013

Duties Regulation 2002 Endnotes Duties Amendment Regulation (No. 1) 2010 SL No. 334 notfd gaz 3 December 2010 pp 1003–6 commenced on date of notification Revenue Legislation Amendment Regulation (No. 1) 2011 SL No. 59 pts 1, 3 notfd gaz 20 May 2011 pp 142–3 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2011 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2012 SL No. 89 pts 1–2 notfd gaz 29 June 2012 pp 704–10 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2012 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2013 SL No. 89 pts 1–2 notfd gaz 7 June 2013 pp 250–1 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2013 (see s 2) 6 List of annotations Definitions s 3 amd 2002 SL No. 219 s 2 sch Declared public unit trust—Act, s 79 s 4 sub 2002 SL No. 219 s 3 amd 2003 SL No. 47 s 3 Apportionment of premiums s 5 amd 2002 SL No. 219 s 2 sch; 2010 SL No. 9 s 3 Duty payable on travel insurance s 5A ins 2010 SL No. 9 s 4 Fee for instrument lodged on which duty is not imposed—Act, s 495 s 6 amd 2002 SL No. 304 s 4 sub 2004 SL No. 86 s 4 amd 2005 SL No. 123 s 4; 2006 SL No. 127 s 4; 2007 SL No. 99 s 4; 2008 SL No. 127 s 6; 2009 SL No. 54 s 4; 2010 SL No. 89 s 6; 2011 SL No. 59 s 6; 2012 SL No. 89 s 4; 2013 SL No. 89 s 4 Activities for prescribed business s 7 amd 2002 SL No. 219 s 2 sch Recognised stock exchange s 8 amd 2004 SL No. 11 s 3; 2006 SL No. 11 s 3 Fee payable for administrative function s 9 prev s 9 ins 2003 SL No. 67 s 4 amd 2003 SL No. 220 s 3; 2004 SL No. 64 s 4 exp 31 August 2004 (see s 9(2)) Current as at 1 July 2013 Page 25

Duties Regulation 2002 Endnotes pres s 9 ins 2006 SL No. 127 s 5 SCHEDULE 1—DECLARED PUBLIC UNIT TRUSTS (prev sch 1A) ins 2002 SL No. 219 s 4 renum 2002 SL No. 219 s 2 sch amd 2002 SL No. 304 s 5; 2003 SL No. 47 s 4; 2010 SL No. 334 s 3 SCHEDULE 2—APPORTIONMENT OF PREMIUMS (prev sch 1) renum 2002 SL No. 219 s 2 sch sub 2010 SL No. 9 s 5 SCHEDULE 3—ACTIVITIES FOR PRESCRIBED BUSINESS (prev s 2) renum 2002 SL No. 219 s 2 sch SCHEDULE 3A—FEE PAYABLE FOR ADMINISTRATIVE FUNCTION ins 2006 SL No. 127 s 6 amd 2007 SL No. 99 s 5; 2008 SL No. 127 s 7; 2009 SL No. 54 s 5; 2010 SL No. 89 s 7; 2011 SL No. 59 s 7; 2012 SL No. 89 s 5; 2013 SL No. 89 s 5 SCHEDULE 4—DICTIONARY (prev sch 3) renum 2002 SL No. 219 s 2 sch def annual declaration amd 2002 SL No. 219 s 2 sch om 2010 SL No. 334 s 4 def exposure level ins 2010 SL No. 9 s 6(2) def federal interstate motor vehicle ins 2010 SL No. 9 s 6(2) def high capacity regular public transport aircraft amd 2002 SL No. 219 s 2 sch; 2010 SL No. 9 s 6(1) def limit of liability declared ins 2010 SL No. 9 s 6(2) def predominant location ins 2010 SL No. 9 s 6(2) © State of Queensland 2013 Authorised by the Parliamentary Counsel Page 26 Current as at 1 July 2013