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<subordleg title="Revenue Legislation (Fees) Amendment Regulation 2021" year.published="2021" year.citation="2021" no="60" pco.reg.ref="S21_0043" publication.date="2021-06-18" enabling.title="Duties Act 2001" enabling.acts="act-2001-071 act-2010-015 act-1989-110 act-2004-025 act-1999-070" sub.leg.type="reg" print.type="published" initial.admin.dept="Queensland Treasury" id="sl-2021-0060" version.desc.id="bf4da32d-ca8a-4d0c-9290-8191cfc3be2f" version.series.id="9b7a008b-d421-4570-bfc1-68ca84913375" amending="pure" published.how="website" stage.repeal="1"><wrapper><body numbering.style="manual"><part id="pt.1" guid="_d85a810d-bbb6-4a06-aba5-9d1e001da495" affected.by.uncommenced="0"><no>Part 1</no><heading id="pt.1-he" guid="_a9187325-33dc-43ab-b6fc-097a307114d5">Preliminary</heading><clause id="sec.1" guid="_9e302749-4c73-4b42-a1a4-0532ccda3f97" provision.type="shorttitle" affected.by.uncommenced="0" spent.amends="0"><no>1</no><heading id="sec.1-he" guid="_5b47e8ce-fc2d-44b5-b7bc-1ed4fd83d133">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">Revenue Legislation (Fees) Amendment Regulation 2021</name></legref>.</txt></block></clause><clause id="sec.2" guid="_dcfd07c8-17e4-40d1-9973-7d6dec983bf7" provision.type="commence" affected.by.uncommenced="0" spent.amends="0"><no>2</no><heading id="sec.2-he" guid="_25bfa5a3-2fbe-49c5-8c9b-e7d29e5c315a">Commencement</heading><block><txt break.before="1">This regulation commences on 1 July 2021.</txt></block></clause></part><part id="pt.2" guid="_c767ac6b-be01-4196-aa1f-259814ff7373" affected.by.uncommenced="0"><no>Part 2</no><heading id="pt.2-he" guid="_6a72387d-918c-4044-b0c1-dd6620944f90">Amendment of <legref type="subordleg" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" check="valid" jurisd="QLD"><name emphasis="no">Duties Regulation 2013</name></legref></heading><clause id="sec.3" guid="_b205eb53-aaaa-4443-a4f8-6c27609253f2" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>3</no><heading id="sec.3-he" guid="_e263eda7-6745-469a-9928-b2bda7d6842f">Regulation amended</heading><block><txt break.before="1">This part amends the <legref type="subordleg" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" check="valid" jurisd="QLD"><name emphasis="yes">Duties Regulation 2013</name></legref>.</txt></block></clause><clause id="sec.4" guid="_8e58e541-01c9-4bd5-bdd3-cff345a9206d" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>4</no><heading id="sec.4-he" guid="_dd8185ec-5824-4003-a6ec-aa5f9c506a6a">Amendment of <legref type="subordleg" refid="sec.7" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_4fb22266-75ba-4191-9c9a-33fda1b728dd" check="valid" jurisd="QLD">s&#160;7</legref> (Fee for instrument lodged on which duty is not imposed)</heading><block><txt break.before="1"><legref type="subordleg" refid="sec.7" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_4fb22266-75ba-4191-9c9a-33fda1b728dd" check="valid" jurisd="QLD">Section&#160;7</legref>, ‘$42.00’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">$42.70</txt></block></fragment></block></clause><clause id="sec.5" guid="_d6d5e9fc-4d3b-4737-a42a-19f5c7f455b2" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>5</no><heading id="sec.5-he" guid="_250f6268-acc7-49d9-940b-f5913fed9c39">Amendment of <legref type="subordleg" refid="sch.4" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_1298e9b5-0cd3-4fec-8de2-dbffdec30d45" check="valid" jurisd="QLD">sch&#160;4</legref> (Fee payable for administrative function)</heading><subclause id="sec.5-ssec.1" guid="_958d2f03-fe24-4543-924b-2989c8de8ab3" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0"><legref type="subordleg" refid="sch.4" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_1298e9b5-0cd3-4fec-8de2-dbffdec30d45" check="valid" jurisd="QLD">Schedule&#160;4</legref>, <legref type="subordleg" refid="sec.5-ssec.1-para1.a" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_92b2ea59-3ebf-45c1-80b3-689fbe62ca0c" check="valid" jurisd="QLD">paragraph&#160;(a)</legref>, ‘5.40’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">5.45</txt></block></fragment></block></subclause><subclause id="sec.5-ssec.2" guid="_d6e40e9d-a54f-42ab-8430-d194fd42ef00" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0"><legref type="subordleg" refid="sch.4" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_1298e9b5-0cd3-4fec-8de2-dbffdec30d45" check="valid" jurisd="QLD">Schedule&#160;4</legref>, <legref type="subordleg" refid="sec.5-ssec.2-para1.b" target.doc.id="sl-2013-0156" check="invalid" jurisd="QLD">paragraph&#160;(b)</legref>, ‘1.75’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">1.80</txt></block></fragment></block></subclause></clause></part><part id="pt.3" guid="_48c68b69-6545-4e14-af35-ef7acc94ce9d" affected.by.uncommenced="0"><no>Part 3</no><heading id="pt.3-he" guid="_46829e6d-da26-43d2-a934-1d8d17155f75">Amendment of <legref type="subordleg" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" check="valid" jurisd="QLD"><name emphasis="no">Land Tax Regulation 2021</name></legref></heading><clause id="sec.6" guid="_df506215-de83-482e-aee0-5c70945bef12" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>6</no><heading id="sec.6-he" guid="_a8df9c58-bdda-44be-a881-c1fef62bc449">Regulation amended</heading><block><txt break.before="1">This part amends the <legref type="subordleg" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" check="valid" jurisd="QLD"><name emphasis="yes">Land Tax Regulation 2021</name></legref>.</txt></block></clause><clause id="sec.7" guid="_6db7614a-7cab-412b-ae60-150e57aa1ee5" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>7</no><heading id="sec.7-he" guid="_3b278c7d-fff0-49f6-b089-293c803b06a8">Amendment of <legref type="subordleg" refid="sec.3" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" target.guid="_04578445-9754-4718-8368-26fa361206ab" check="valid" jurisd="QLD">s&#160;3</legref> (Application for clearance certificate—<legref target.doc.id="act-2001-071" target.version.series="71cb964b-9054-4eee-8796-7f1d6e3aa52c" check="valid" jurisd="QLD" type="act">Act</legref>, <legref refid="sec.63" target.doc.id="act-2001-071" target.version.series="71cb964b-9054-4eee-8796-7f1d6e3aa52c" target.guid="_6ae077fc-4d6a-4c01-b059-a4a590f6c846" check="valid" jurisd="QLD" type="act">s&#160;63</legref>)</heading><subclause id="sec.7-ssec.1" guid="_a996d60f-e551-4305-9495-c67b4029e8b5" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0"><legref type="subordleg" refid="sec.3" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" target.guid="_04578445-9754-4718-8368-26fa361206ab" check="valid" jurisd="QLD">Section&#160;3</legref><legref type="subordleg" refid="sec.3-ssec.2" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" target.guid="_5190e454-13da-48e8-a2c8-644c10a63210" check="valid" jurisd="QLD">(2)</legref><legref type="subordleg" refid="sec.3-ssec.2-para1.a" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" target.guid="_3c9ed634-698b-4448-96a6-6f4c4266accc" check="valid" jurisd="QLD">(a)</legref>, ‘$35.25’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">$35.80</txt></block></fragment></block></subclause><subclause id="sec.7-ssec.2" guid="_989be26d-1bd6-49d8-ba33-5ac12b70492c" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0"><legref type="subordleg" refid="sec.3" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" target.guid="_04578445-9754-4718-8368-26fa361206ab" check="valid" jurisd="QLD">Section&#160;3</legref><legref type="subordleg" refid="sec.3-ssec.2" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" target.guid="_5190e454-13da-48e8-a2c8-644c10a63210" check="valid" jurisd="QLD">(2)</legref><legref type="subordleg" refid="sec.3-ssec.2-para1.b" target.doc.id="sl-2021-0019" target.version.series="9fe62ffe-7e2c-43fd-ae8b-0b5a95e38d62" target.guid="_93fa9d84-9e44-4069-8457-1a37c1a1232f" check="valid" jurisd="QLD">(b)</legref>, ‘$43.65’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">$44.35</txt></block></fragment></block></subclause></clause></part><part id="pt.4" guid="_bd76840c-65bc-465f-b2e5-875c670a8262" affected.by.uncommenced="0"><no>Part 4</no><heading id="pt.4-he" guid="_2a1beb49-f990-4c07-9fd9-58b8336c2205">Amendment of <legref type="subordleg" target.doc.id="sl-2013-0170" target.version.series="3671f76f-21a6-4d36-9d68-e3c8120eca13" check="valid" jurisd="QLD"><name emphasis="no">Mineral Resources Regulation 2013</name></legref></heading><clause id="sec.8" guid="_5c44d2fe-b846-4440-9e1d-bc7b1e14b244" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>8</no><heading id="sec.8-he" guid="_670b9e06-fa8a-4a85-994c-8c08c2e6678d">Regulation amended</heading><block><txt break.before="1">This part amends the <legref type="subordleg" target.doc.id="sl-2013-0170" target.version.series="3671f76f-21a6-4d36-9d68-e3c8120eca13" check="valid" jurisd="QLD"><name emphasis="yes">Mineral Resources Regulation 2013</name></legref>.</txt></block></clause><clause id="sec.9" guid="_7ed7e56a-c6d1-4601-a9ec-7222f1f6e18b" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>9</no><heading id="sec.9-he" guid="_84e3cd30-31f0-49ac-92b3-f090b6dc2667">Amendment of <legref type="subordleg" refid="sch.5" target.doc.id="sl-2013-0170" target.version.series="3671f76f-21a6-4d36-9d68-e3c8120eca13" target.guid="_b974c92d-942e-429e-b303-6983867b216c" check="valid" jurisd="QLD">sch&#160;5</legref> (Fees)</heading><block><txt break.before="1"><legref type="subordleg" refid="sch.5" target.doc.id="sl-2013-0170" target.version.series="3671f76f-21a6-4d36-9d68-e3c8120eca13" target.guid="_b974c92d-942e-429e-b303-6983867b216c" check="valid" jurisd="QLD">Schedule&#160;5</legref>, <legref type="subordleg" refid="pt.8" target.doc.id="sl-2013-0170" check="invalid" jurisd="QLD">part&#160;8</legref>, item 1, ‘203.25’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">206.70</txt></block></fragment></block></clause></part><part id="pt.5" guid="_4d7f7ce9-d445-4252-bcac-0f8291b76a5e" affected.by.uncommenced="0"><no>Part 5</no><heading id="pt.5-he" guid="_4c30386d-e9f7-4e43-9f4f-5c6f199622ab">Amendment of <legref type="subordleg" target.doc.id="sl-2004-0309" target.version.series="0caa1266-6682-498c-b03b-d5cf0e68f0fc" check="valid" jurisd="QLD"><name emphasis="no">Petroleum and Gas (Royalty) Regulation 2004</name></legref></heading><clause id="sec.10" guid="_912602e5-fc95-4c33-93e3-6d7c1464b68d" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>10</no><heading id="sec.10-he" guid="_8cc173e5-a9b5-403b-a129-b230a6d73365">Regulation amended</heading><block><txt break.before="1">This part amends the <legref type="subordleg" target.doc.id="sl-2004-0309" target.version.series="0caa1266-6682-498c-b03b-d5cf0e68f0fc" check="valid" jurisd="QLD"><name emphasis="yes">Petroleum and Gas (Royalty) Regulation 2004</name></legref>.</txt></block></clause><clause id="sec.11" guid="_b1117c87-e376-4e03-8be1-70c75b11cbfb" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>11</no><heading id="sec.11-he" guid="_1a6abffd-12ad-42b0-aa09-6a0e6e2b727a">Amendment of <legref type="subordleg" refid="sec.148T" target.doc.id="sl-2004-0309" target.version.series="0caa1266-6682-498c-b03b-d5cf0e68f0fc" target.guid="_4affd10a-0562-4b94-8ef0-20be870ace12" check="valid" jurisd="QLD">s&#160;148T</legref> (Fee for failing to lodge royalty return on time)</heading><block><txt break.before="1"><legref type="subordleg" refid="sec.148T" target.doc.id="sl-2004-0309" target.version.series="0caa1266-6682-498c-b03b-d5cf0e68f0fc" target.guid="_4affd10a-0562-4b94-8ef0-20be870ace12" check="valid" jurisd="QLD">Section&#160;148T</legref><legref type="subordleg" refid="sec.148T-ssec.2" target.doc.id="sl-2004-0309" target.version.series="0caa1266-6682-498c-b03b-d5cf0e68f0fc" target.guid="_8d3e569c-bf04-430f-bbe4-a39568d89196" check="valid" jurisd="QLD">(2)</legref>, ‘$203.25’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">$206.70</txt></block></fragment></block></clause></part><part id="pt.6" guid="_02383519-e1cc-4411-8f75-d240adf876a9" affected.by.uncommenced="0"><no>Part 6</no><heading id="pt.6-he" guid="_a125e8cb-b549-40dc-a34f-709e057528d9">Amendment of <legref type="subordleg" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" check="valid" jurisd="QLD"><name emphasis="no">State Penalties Enforcement Regulation 2014</name></legref></heading><clause id="sec.12" guid="_e713f219-b444-4cf8-a491-c05357f05d09" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>12</no><heading id="sec.12-he" guid="_8b122706-09f7-46a4-9c5f-84d31d777ef3">Regulation amended</heading><block><txt break.before="1">This part amends the <legref type="subordleg" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" check="valid" jurisd="QLD"><name emphasis="yes">State Penalties Enforcement Regulation 2014</name></legref>.</txt></block></clause><clause id="sec.13" guid="_f68285c8-be3f-4faf-83de-7c7ed4c1bb45" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>13</no><heading id="sec.13-he" guid="_f2ff8444-5769-437b-a2f3-48ac708e3158">Amendment of <legref type="subordleg" refid="sec.22" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" target.guid="_ce2a91a3-b650-4ad9-b8c6-f8b5d48139e4" check="valid" jurisd="QLD">ss&#160;22</legref> and <legref type="subordleg" refid="sec.23" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" target.guid="_dcdd43f9-da2e-47be-93f9-cb27c5f7bcee" check="valid" jurisd="QLD">23</legref></heading><block><txt break.before="1"><legref type="subordleg" refid="sec.22" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" target.guid="_ce2a91a3-b650-4ad9-b8c6-f8b5d48139e4" check="valid" jurisd="QLD">Sections&#160;22</legref> and <legref type="subordleg" refid="sec.23" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" target.guid="_dcdd43f9-da2e-47be-93f9-cb27c5f7bcee" check="valid" jurisd="QLD">23</legref>, ‘$121.60’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">$123.65</txt></block></fragment></block></clause><clause id="sec.14" guid="_10ae13d9-b5f7-4a95-8a89-f2c45215ca81" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>14</no><heading id="sec.14-he" guid="_e8ecfa6a-660a-4bcb-86a7-d5b5adbd4907">Amendment of <legref type="subordleg" refid="sec.27" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" target.guid="_86ba1387-10c6-4314-8dad-a4bcda3a2280" check="valid" jurisd="QLD">s&#160;27</legref> (Registration fee)</heading><block><txt break.before="1"><legref type="subordleg" refid="sec.27" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" target.guid="_86ba1387-10c6-4314-8dad-a4bcda3a2280" check="valid" jurisd="QLD">Section&#160;27</legref>, ‘$72.60’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">$73.80</txt></block></fragment></block></clause></part></body></wrapper></subordleg>