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<subordleg title="Duties Amendment Regulation 2025" year.published="2025" year.citation="2025" no="24" pco.reg.ref="S25_0042" publication.date="2025-04-25" enabling.title="Duties Act 2001" enabling.acts="act-2001-071" sub.leg.type="reg" print.type="published" initial.admin.dept="Queensland Treasury" id="sl-2025-0024" version.desc.id="22111033-5875-4514-95c1-66c5e7d6dee3" version.series.id="158b85d4-2869-499f-baad-0b3761474b1c" amending="pure" published.how="website" stage.repeal="1"><wrapper><body numbering.style="manual"><clause id="sec.1" guid="_87be9ae3-5392-433d-98a7-85672a4491db" provision.type="shorttitle" affected.by.uncommenced="0" spent.amends="0"><no>1</no><heading id="sec.1-he" guid="_3b8b8bfc-4382-48c5-912c-95242ffddb1f">Short title</heading><block><txt break.before="1">This regulation may be cited as the <legref type="subordleg" check="invalid" jurisd="QLD"><name emphasis="yes">Duties Amendment Regulation 2025</name></legref>.</txt></block></clause><clause id="sec.2" guid="_39732bcc-5601-4696-bc9a-217dfe1172f7" provision.type="commence" affected.by.uncommenced="0" spent.amends="0"><no>2</no><heading id="sec.2-he" guid="_2ecae539-0b15-4984-9893-6f28df62d52a">Commencement</heading><subclause id="sec.2-ssec.1" guid="_9958e3e4-3956-4329-a75b-66937cdc1dba" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0"><intref refid="sec.4" target.guid="_31799737-022f-468e-9e04-7bdb80888aec" check="valid">Section&#160;4</intref> is taken to have commenced on 21 February 2014.</txt></block></subclause><subclause id="sec.2-ssec.2" guid="_632a4d6c-48c7-4673-972e-f03ef82a7aab" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0"><intref refid="sec.5" target.guid="_92a1dcc2-1c3d-4538-bdd8-ee28489dcfbb" check="valid">Section&#160;5</intref> commences on 1 May 2025. </txt></block></subclause></clause><clause id="sec.3" guid="_f29d4868-77dd-4708-bbc2-7564408c397b" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>3</no><heading id="sec.3-he" guid="_586e2be1-4a6b-4ca5-8d22-dc89fb8c73a2">Regulation amended</heading><block><txt break.before="1">This regulation amends the <legref type="subordleg" target.doc.id="sl-2023-0104" target.version.series="87144493-6f60-4b59-8579-131bad8ccb5a" check="valid" jurisd="QLD"><name emphasis="yes">Duties Regulation 2023</name></legref>.</txt></block></clause><clause id="sec.4" guid="_31799737-022f-468e-9e04-7bdb80888aec" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>4</no><heading id="sec.4-he" guid="_41dbd669-8d7a-4360-be62-2f02d839a98f">Amendment of <legref refid="sec.9" check="invalid" jurisd="QLD" type="act">s&#160;9</legref> (Recognised stock exchange)</heading><subclause id="sec.4-ssec.1" guid="_669e82da-1264-49c8-b0ab-1e1fadbe7104" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0"><legref refid="sec.9" check="invalid" jurisd="QLD" type="act">Section&#160;9</legref>—</txt><txt break.before="1"><i>insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><list number.type="manual" unnumbered.indent="0"><li id="sec.4-ssec.1-frag-para1.ea" guid="_7577f038-3089-4c44-9c2b-cd0fd5f63b3a" provision.type="other" affected.by.uncommenced="0"><no>(ea)</no><block><txt break.before="0">the New York Stock Exchange;</txt></block></li></list></block></fragment></block></subclause><subclause id="sec.4-ssec.2" guid="_0de5c2b1-c499-49ae-a69a-3ab278f62dd8" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0"><legref refid="sec.9" check="invalid" jurisd="QLD" type="act">Section&#160;9</legref><legref refid="sec.9-para1.ea" check="invalid" jurisd="QLD" type="act">(ea)</legref> and <legref refid="sec.9-para1.f" check="invalid" jurisd="QLD" type="act">(f)</legref>—</txt><txt break.before="1"><i>renumber</i> as <legref refid="sec.9" check="invalid" jurisd="QLD" type="act">section&#160;9</legref><legref refid="sec.9-para1.f" check="invalid" jurisd="QLD" type="act">(f)</legref> and <legref refid="sec.9-para1.g" check="invalid" jurisd="QLD" type="act">(g)</legref>. </txt></block></subclause></clause><clause id="sec.5" guid="_92a1dcc2-1c3d-4538-bdd8-ee28489dcfbb" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>5</no><heading id="sec.5-he" guid="_82cd9e67-008f-4365-ba56-36670cb4ff0e">Amendment of <legref refid="sch.2" check="invalid" jurisd="QLD" type="act">sch&#160;2</legref> (Concessions and exemptions for transfer duty—ELN transfers and ELN lodgements)</heading><block><txt break.before="1"><legref refid="sch.2" check="invalid" jurisd="QLD" type="act">Schedule&#160;2</legref>, <legref refid="pt.1" check="invalid" jurisd="QLD" type="act">part&#160;1</legref>—</txt><txt break.before="1"><i>insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><list number.type="manual" unnumbered.indent="0"><li id="sec.5-frag-para1" guid="_064222ba-2cdf-453a-b10d-e45688c46b89" provision.type="other" affected.by.uncommenced="0"><no>•</no><block><txt break.before="0">section 92A</txt></block></li><li id="sec.5-frag-para1-oc.2" guid="_4d6e7f1f-a09b-428c-a325-4d98a47d66dd" provision.type="other" affected.by.uncommenced="0"><no>•</no><block><txt break.before="0">section 92B</txt></block></li></list></block></fragment></block></clause></body></wrapper></subordleg>