2000 Act No. 20 correction notice issued 2001 Act No. 21 2001 Act No. 72 2002 Act No. 17 2002 Act No. 74 2003 Act No. 90 2003 Act No. 90 2008 Act No. 75 2008 Act No. 75 2009 Act No. 19 2009 Act No. 9 2009 Act No. 22 2009 Act No. 24 2008 Act No. 75 (amd 2009 Act No. 22) 2010 Act No. 11 2010 Act No. 11 2010 Act No. 25 2011 Act No. 8 2011 Act No. 46 2012 Act No. 12 2012 Act No. 25 2012 Act No. 25 2013 Act No. 28 RA ss 27, 44A 2015 Act No. 4 2015 Act No. 33 2016 Act No. 37 2017 Act No. 20 2018 Act No. 12 Includes retrospective amendments 2020 Act No. 30RA s 442022 Act No. 14includes a retrospective amendment from 2022 Act No. 142024 Act No. 352023 Act No. 30revised version includes retro amdts from 2024 Act No. 352024 Act No. 35includes retro amdts2024 Act No. 352025 Act No. 152023 Act No. 27 First Home Owner Grant and Other Home Owner Grants Act 2000(prev First Home Owner Grant Act 2000) ss 1–2 commenced on date of assent remaining provisions commenced 1 July 2000 (see s 2) GST and Related Matters Act 2000 ss 1, 2(4), 29 sch 3 ss 1–2 commenced on date of assent remaining provisions commenced 1 July 2000 (see s 2 (4)) First Home Owner Grant and Other Legislation Amendment Act 2001 pts 1–2 sch commenced on 9 March 2001 (see s 2) Taxation Administration Act 2001 ss 1–2, 164 sch 1 ss 1–2 commenced on date of assent remaining provisions commenced 1 March 2002 (2002 SL No. 12) Revenue and Other Legislation Amendment Act 2002 ss 1, 2(3), (4), (8), pt 4 ss 12, 14, 17–18 commenced 9 October 2001 (see s 2 (3)) ss 15–16 commenced 1 January 2002 (see s 2 (4)) remaining provisions commenced on date of assent (see s 2 (8)) Discrimination Law Amendment Act 2002 ss 1–2, 90 sch ss 1–2 commenced on date of assent s 90 commenced 31 March 2003 (2003 SL No. 51) remaining provisions commenced 1 April 2003 (2003 SL No. 51) First Home Owner Grant Amendment Act 2003 ss 1–2, 3–4, 10 commenced on date of assent (see s 2 (1)) remaining provisions commenced 1 January 2004 (see s 2 (2)) Revenue and Other Legislation Amendment Act (No. 2) 2008 ss 1, 2(8)–(9), pt 4 (this Act is amended, see amending legislation below) ss 1–2 commenced on date of assent ss 49, 55 (to the extent it ins defs new home, special eligible transaction) commenced 14 October 2008 (see s 2 (8)) ss 45, 50–52, 54 (to the extent it ins s 74) commenced on date of assent remaining provisions commenced 1 January 2010 (see s 2 (9) as amd 2009 No. 22 s 50) Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 s 1, pt 13 (amends 2008 No. 75 above) commenced on date of assent Financial Accountability Act 2009 ss 1, 2(2), 136 sch 1 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 s 1, pt 4 commenced on date of assent Fuel Subsidy Repeal and Revenue and Other Legislation Amendment Act 2009 ss 1–2(1), pt 9, s 23 sch ss 1–2 commenced on date of assent remaining provisions commenced 1 July 2009 (see s 2 (1)) Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009 ss 1–2, ch 14 pt 5 ss 1–2 commenced on date of assent remaining provisions commenced 1 December 2009 (2009 SL No. 252) Revenue and Other Legislation Amendment Act 2010 s 1, 2(1), pt 4 ss 1–2 commenced on date of assent ss 69, 73 (other than to the extent it ins new s 77) commenced 31 March 2010 (see s 2 (1)) remaining provisions commenced on date of assent Revenue Legislation Amendment Act 2010 ss 1–2(1), pt 2 ss 1–2 commenced on date of assent remaining provisions commenced 1 June 2010 (see s 2 (1)) Revenue and Other Legislation Amendment Act 2011 s 1, pt 5 commenced on date of assent Civil Partnerships Act 2011 ss 1–2, pt 6 div 9 ss 1–2 commenced on date of assent remaining provisions commenced 23 February 2012 (2012 SL No. 15) Civil Partnerships and Other Legislation Amendment Act 2012 ss 1, 59(2)–(3) sch pts 2–3 commenced on date of assent Fiscal Repair Amendment Act 2012 ss 1–2(1)–(2), pt 3 ss 1–2 commenced on date of assent pt 3, div 2 commenced 12 September 2012 (see s 2 (1)) pt 3, div 3 commenced 11 October 2012 (see s 2 (2)) remaining provisions commenced on date of assent Revenue Amendment and Trade and Investment Queensland Act 2013 s 1, ch 2 pt 5 commenced on date of assent Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 s 1, pt 6 commenced on date of assent Relationships (Civil Partnerships) and Other Acts Amendment Act 2015 ss 1–2 commenced on date of assent pts 1–6, s 52  sch 1 comm 22 March 2016 (2016 SL No. 14) Duties and Other Legislation Amendment Act 2016 ss 1–2 commenced on date of assent ss 3, 5–6, 11 (to the extent it ins pt 21 hdg and s 661), pt 3 comm 1 July 2016 (see s 2(2)) Revenue Legislation Amendment Act 2017 pts 1–3, pt 4 hdg, ss 22–23, 25–27. pt 5 comm on date of assent Revenue Legislation Amendment Act 2018 pt 3 comm 1 January 2018 (see s 2(2)) Royalty Legislation Amendment Act 2020 pt 2B comm on date of assent Revenue Legislation Amendment Act 2022pt 4 comm on 1 January 2021 (see s 2(1)) Property Law Act 2023s 289 sch 3 comm 1 August 2025 (2024 SL No. 209) (proposed commencement 3 November 2025 (automatic commencement under AIA s 15DA(2) (2024 SL No. 149))Local Government (Councillor Conduct) and Other Legislation Amendment Act 2023sch 1 comm on date of assentRevenue and Other Legislation Amendment Act 2024s 13 comm on date of assentpt 3 (other than s 13) comm 20 November 2023 (see s 2(3))Revenue and Other Legislation Amendment Act 2025pt 4 comm 1 July 2025 (see s 2) 1History notesLong title amd 2020 No. 30 s 4Es 1 amd 2020 No. 30 s 4Fpt 2 div 2 hdg amd 2020 No. 30 s 4Gs 3A ins 2020 No. 30 s 4Hs 5 amd 2008 No. 75s 46; 2010 No. 11s 69; 2012 No. 25s 15s 6 amd 2012 No. 25s 10 (retro)s 8 amd 2013 No. 28s 42; 2023 No. 27 s 289 sch 3s 8A ins 2008 No. 75s 47s 9 amd 2002 No. 17s 13; 2002 No. 74s 90 sch; 2011 No. 46s 56; 2012 No 12 s 59 sch pts 2–3; 2015 No. 33 s 52 sch pts 2–3pt 3 div 1A hdg ins 2020 No. 30 s 4Is 9A ins 2020 No. 30 s 4Is 11 sub 2003 No. 90s 4s 13 amd 2003 No. 90s 5s 14 amd 2003 No. 90s 6s 15 amd 2003 No. 90s 7; 2015 No. 4s 60s 20 amd 2012 No. 25s 11 (retro); 2012 No. 25s 16s 22 amd 2003 No. 90s 8s 22A ins 2008 No. 75s 48amd 2012 No. 25s 17s 24 amd 2003 No. 90s 9pt 3 div 5 hdg ins 2001 No. 21s 4 (retro)exp 31 December 2001 (see s 25D)revived as from 9 October 2001 (2002 No. 17s 17 (retro))sub 2008 No. 75s 49 (retro)amd 2010 No. 25s 4 (retro)s 25AA ins 2009 No. 22s 35s 25A ins 2001 No. 21s 4 (retro)exp 31 December 2001 (see s 25D)revived as from 9 October 2001 (2002 No. 17s 17 (retro))sub 2008 No. 75s 49 (retro)om 2012 No. 25s 12 (retro)s 25B ins 2001 No. 21s 4 (retro)exp 31 December 2001 (see s 25D)revived as from 9 October 2001 (2002 No. 17s 17 (retro))amd 2002 No. 17ss 14–15 (retro)sub 2008 No. 75s 49 (retro)amd 2009 No. 22s 36s 25BA ins 2010 No. 25s 5 (retro)amd 2023 No. 30 s 119 sch 1s 25C ins 2001 No. 21s 4 (retro)exp 31 December 2001 (see s 25D)revived as from 9 October 2001 (2002 No. 17s 17 (retro))amd 2002 No. 17s 16 (retro)sub 2008 No. 75s 49 (retro)amd 2009 No. 22s 37; 2010 No. 25s 6 (retro)pt 3 div 6 hdg ins 2016 No. 37 s 14amd 2017 No. 20s 20; 2018 No. 12 s 10 (retro)s 25D prev s 25D ins 2001 No. 21s 4 (retro)om 2002 No. 17 s 17 (retro)pres s 25D ins 2016 No. 37 s 14amd 2017 No. 20s 21; 2018 No. 12 s 11 (retro)s 25E ins 2016 No. 37 s 14pt 3 div 7 hdg ins 2024 No. 35 s 12 (retro)amd 2025 No. 15 s 10s 25EA ins 2024 No. 35 s 12 (retro)amd 2025 No. 15 s 11s 25EB ins 2024 No. 35 s 12 (retro)pt 3A hdg ins 2020 No. 30 s 4Jpt 3A div 1 hdg ins 2020 No. 30 s 4Js 25F ins 2020 No. 30 s 4Js 25G ins 2020 No. 30 s 4Jpt 3A div 2 hdg ins 2020 No. 30 s 4Js 25H ins 2020 No. 30 s 4Jpt 3A div 3 hdg ins 2020 No. 30 s 4Js 25I ins 2020 No. 30 s 4Js 25J ins 2020 No. 30 s 4Js 25K ins 2020 No. 30 s 4Js 25L ins 2020 No. 30 s 4Js 25M ins 2020 No. 30 s 4Js 25N ins 2020 No. 30 s 4Jpt 3B hdg ins 2020 No. 30 s 4Jpt 3B div 1 hdg ins 2020 No. 30 s 4Js 25O ins 2020 No. 30 s 4Js 25P ins 2020 No. 30 s 4Jpt 3B div 2 hdg ins 2020 No. 30 s 4Js 25Q ins 2020 No. 30 s 4Jpt 3B div 3 hdg ins 2020 No. 30 s 4Js 25R ins 2020 No. 30 s 4Js 25S ins 2020 No. 30 s 4Jsub 2022 No. 14 s 21 (retro)s 25T ins 2020 No. 30 s 4Js 25U ins 2020 No. 30 s 4Js 25V ins 2020 No. 30 s 4Js 25W ins 2020 No. 30 s 4Js 27 amd 2020 No. 30 s 4Ks 31 amd 2020 No. 30 s 4Ls 32 amd 2008 No. 75s 50s 49 amd 2010 No. 11s 70s 49A ins 2010 No. 11s 71s 49B ins 2010 No. 11s 71s 49C ins 2010 No. 11s 71s 49D ins 2010 No. 11s 71s 50 amd 2009 No. 9s 136sch 1; 2009 No. 24s 1859s 51A ins 2008 No. 75s 51s 55 sub 2011 No. 8s 50pt 5 hdg amd 2009 No. 24s 1860s 56 amd 2020 No. 30 s 4Ms 58 amd 2009 No. 24s 1861pt 5 div 2 hdg sub 2009 No. 24s 1862s 59 sub 2009 No. 24s 1862s 60 sub 2009 No. 24s 1862s 61 sub 2009 No. 24s 1862s 62 om 2009 No. 24s 1862s 63 om 2009 No. 24s 1862s 64 om 2009 No. 24s 1862s 65 amd 2020 No. 30 s 4Ns 67 amd 2020 No. 30 s 4Os 68 amd 2001 No. 72s 164sch 1; 2008 No. 75s 52; 2009 No. 24s 1863; 2010 No. 11s 72; 2020 No. 30 s 4Ps 69A ins 2003 No. 90s 10amd 2020 No. 30 s 4Qs 69B ins 2008 No. 75s 53amd 2020 No. 30 s 4Rs 70A ins 2009 No. 19s 25pt 7 hdg prev pt 7 ins 2001 No. 21s 5 (retro)s 72 prev pt 7 ins 2001 No. 21s 5 (retro)om 2002 No. 17s 18 (retro)pres pt 7 ins 2003 No. 90s 11pt 8 hdg ins 2008 No. 75s 54s 73 ins 2008 No. 75s 54 (amd 2009 No. 22s 51)s 74 ins 2008 No. 75s 54pt 9 hdg ins 2010 No. 11s 73s 75 ins 2010 No. 11s 73s 76 ins 2010 No. 11s 73s 77 ins 2010 No. 11s 73pt 10 hdg ins 2011 No. 8s 51s 78 ins 2011 No. 8s 51pt 11 hdg ins 2012 No. 25s 13 (retro)s 79 ins 2012 No. 25s 13 (retro)s 80 ins 2012 No. 25s 13 (retro)s 81 ins 2012 No. 25s 18pt 12 hdg ins 2015 No. 4s 61s 82 ins 2015 No. 4s 61pt 13 hdg ins 2020 No. 30 s 4Ss 83 ins 2020 No. 30 s 4Ss 84 ins 2020 No. 30 s 4Ss 85 ins 2020 No. 30 s 4Ss 86 ins 2020 No. 30 s 4Spt 14 hdg ins 2024 No. 35 s 13s 87 ins 2024 No. 35 s 13sch hdg (prev sch 1 hdg) sub 2001 No. 21 s 3 sch (retro)sch def Australian citizen sub 2010 No. 11 s 74sch def authorised investigation sub 2020 No. 30 s 4T(1)–(2)sch def commissioner sub 2001 No. 72 s 164 sch 1sch def corresponding law amd 2020 No. 30 s 4T(3)sch def eligible home builder transaction ins 2020 No. 30 s 4T(2)sch def eligible RHBBG transaction ins 2020 No. 30 s 4T(2)sch def garnishee ins 2010 No. 11 s 74(2)sch def garnishee amount ins 2010 No. 11 s 74(2)sch def garnishee notice ins 2010 No. 11 s 74(2)sch def home builder direction ins 2020 No. 30 s 4T(2)sch def home builder grant ins 2020 No. 30 s 4T(2)sch def new home ins 2008 No. 75 s 55 (retro)sub 2012 No. 25 s 14 (retro)sch def particular eligible transaction ins 2016 No. 37 s 15sch def period 1 transaction ins 2009 No. 22 s 38sch def period 2 transaction ins 2009 No. 22 s 38sch def period 3 transaction ins 2009 No. 22 s 38sch def permanent resident sub 2000 No. 20 s 29 sch 3sch def regional eligible transaction ins 2010 No. 25 s 7 (retro)sch def regional home building boost grant ins 2020 No. 30 s 4T(2)sch def relevant eligible transaction ins 2024 No. 35 s 14 (retro)sch def residence requirement om 2003 No. 90 s 12(1)sch def residence requirements ins 2003 No. 90 s 12(2)sch def RHBBG direction ins 2020 No. 30 s 4T(2)sch def special eligible transaction ins 2008 No. 75 s 55 (retro)sch def taxation law sub 2001 No. 72 s 164 sch 1amd 2009 No. 22 s 23 schsch def unencumbered value ins 2008 No. 75 s 55 Bill (Introduction) Explanatory Note Act 2000, No. 14