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<subordleg title="Revenue Legislation (Fee Unit Conversion) Amendment Regulation 2022" year.published="2022" year.citation="2022" no="53" pco.reg.ref="S22_0020" publication.date="2022-05-13" enabling.title="Duties Act 2001" enabling.acts="act-2001-071 act-2010-015 act-1989-110 act-2004-025 act-1999-070 act-2010-015 act-1989-110 act-2004-025 act-1999-070 act-2010-015 act-1989-110 act-2004-025 act-1999-070 act-2010-015 act-1989-110 act-2004-025 act-1999-070 act-2010-015 act-1989-110 act-2004-025 act-1999-070 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-2022-0053" version.desc.id="307f0d0f-3e28-45e4-9042-0002a65dca1a" version.series.id="e11ac4b5-f2ba-48fa-9020-34eeb95b7e58" amending="pure" published.how="website" stage.repeal="1"><wrapper><body numbering.style="manual"><part id="pt.1" guid="_713cff9b-6988-4c0d-8c1d-da72aeebaacf" affected.by.uncommenced="0"><no>Part 1</no><heading id="pt.1-he" guid="_29d2db38-ab28-476a-a2e2-a825d4037af1">Preliminary</heading><clause id="sec.1" guid="_6464d5a3-da3a-471b-9f73-2dc9ef66836b" provision.type="shorttitle" affected.by.uncommenced="0" spent.amends="0"><no>1</no><heading id="sec.1-he" guid="_424b26fb-78d8-4793-870a-f95fa116c25a">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 (Fee Unit Conversion) Amendment Regulation 2022</name></legref>.</txt></block></clause></part><part id="pt.2" guid="_da769bcd-2d7f-4e8d-a4fa-7e56c52d3ef3" affected.by.uncommenced="0"><no>Part 2</no><heading id="pt.2-he" guid="_d171a5c9-3d5f-46a8-a325-211f1bff7016">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.2" guid="_e08d1295-762a-4e17-8558-e14354617d3e" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>2</no><heading id="sec.2-he" guid="_6f34cc5d-acb5-4e3b-a859-43b0bf3fb089">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.3" guid="_98e16013-a1a4-4c55-b0a4-c170366fe0f3" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>3</no><heading id="sec.3-he" guid="_2dec2150-0e5c-43e4-868f-6195c81c0deb">Insertion of new <legref type="subordleg" refid="sec.3A" target.doc.id="sl-2013-0156" check="invalid" jurisd="QLD">s&#160;3A</legref></heading><block><txt break.before="1">After <legref type="subordleg" refid="sec.3" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_10396243-88f5-4d86-8a47-8a42421b295e" check="valid" jurisd="QLD">section&#160;3</legref>—</txt><txt break.before="1"><i>insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><clause id="sec.3-frag-sec.3A" guid="_9539fee5-9997-415f-aeb2-9e24dfa8914b" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>3A</no><heading id="sec.3-frag-sec.3A-he" guid="_1883a6d3-030e-4b14-a1a0-5e9c401077f6">Rounding of amounts expressed as numbers of fee units</heading><subclause id="sec.3-frag-sec.3A-ssec.1" guid="_84185246-edf5-4683-9f53-d1190bccecce" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0">This section applies for working out the amount of a fee expressed in this regulation as a number of fee units.</txt></block></subclause><subclause id="sec.3-frag-sec.3A-ssec.2" guid="_5ad92b1e-4331-447e-aee1-78a78c97baed" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0">For the purpose of the <legref target.doc.id="act-1954-003" target.version.series="3cfb010e-ce09-4afd-baf6-bd10d22741a7" check="valid" jurisd="QLD" type="act"><name emphasis="yes">Acts Interpretation Act 1954</name></legref>, section 48C(3), the amount is to be rounded down to the nearest multiple of 5 cents.</txt><note id="sec.3-frag-sec.3A-ssec.2-note" guid="_eba41e09-2e17-4680-b205-5d8cfd745a53" type="example"><heading id="sec.3-frag-sec.3A-ssec.2-note-he" guid="_e21ebad3-938e-45ec-ab12-669c34be0f57">Example—</heading><block><txt break.before="1">Schedule 4, item (b) provides for a fee of 1.80 fee units. If the value of a fee unit for this regulation were $1.025, the number of dollars obtained by multiplying $1.025 by 1.80 would be $1.845. After rounding down, the amount of the fee would be $1.80.</txt></block></note></block></subclause></clause></fragment></block></clause><clause id="sec.4" guid="_cf786237-4f0b-4549-a342-1103988d369c" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>4</no><heading id="sec.4-he" guid="_a74ec489-55df-477e-a78f-d0935b1464e9">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>, ‘$42.70’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">42.70 fee units</txt></block></fragment></block></clause><clause id="sec.5" guid="_092a9622-7b93-444e-acc8-186659617039" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>5</no><heading id="sec.5-he" guid="_e6dafa25-b5e6-450e-8012-747d2d13f7a5">Amendment of <legref type="subordleg" refid="sch.4" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_1298e9b5-0cd3-4fec-8de2-dbffdec30d45" check="valid" jurisd="QLD">sch&#160;4</legref> (Fee payable for administrative function)</heading><block><txt break.before="0"><legref type="subordleg" refid="sch.4" target.doc.id="sl-2013-0156" target.version.series="42708e23-eae2-455f-91fd-53576f57a14d" target.guid="_1298e9b5-0cd3-4fec-8de2-dbffdec30d45" check="valid" jurisd="QLD">Schedule&#160;4</legref>, ‘$’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1"><b>Fee units</b></txt></block></fragment></block></clause></part><part id="pt.3" guid="_8427b442-e0d1-4b84-b9f4-f1eef9da0f55" affected.by.uncommenced="0"><no>Part 3</no><heading id="pt.3-he" guid="_d1ba8460-5e71-4d6b-a6f7-f72a20ec5b62">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="_d5680ffb-3f01-41b5-a037-ff35c191df26" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>6</no><heading id="sec.6-he" guid="_10dc9769-673e-4ca4-9a99-cc18ea0b6d69">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="_4fa45c11-f741-4fe7-96de-afd836c227a6" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>7</no><heading id="sec.7-he" guid="_ad268ee9-a11c-45f1-abb0-51372fb196a5">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="_3f434bf0-5033-4020-868e-6b352919a836" 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>, ‘$35.80’—</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 fee units</txt></block></fragment></block></subclause><subclause id="sec.7-ssec.2" guid="_0188110a-c776-4f6c-92ce-b2920b6da032" 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>, ‘$44.35’—</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 fee units</txt></block></fragment></block></subclause><subclause id="sec.7-ssec.3" guid="_b30855de-089c-4898-8869-57e2c7b22b0b" affected.by.uncommenced="0" provision.type="other"><no>(3)</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>—</txt><txt break.before="1"><i>insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><subclause id="sec.7-ssec.3-frag-ssec.4" guid="_dbee063a-2275-4481-a5fb-104f5c3a76cc" affected.by.uncommenced="0" provision.type="other"><no>(4)</no><block><txt break.before="0">For working out the amount of a fee expressed in subsection (2) as a number of fee units, for the purpose of the <legref target.doc.id="act-1954-003" target.version.series="3cfb010e-ce09-4afd-baf6-bd10d22741a7" check="valid" jurisd="QLD" type="act"><name emphasis="yes">Acts Interpretation Act 1954</name></legref>, section 48C(3), the amount is to be rounded down to the nearest multiple of 5 cents.</txt><note id="sec.7-ssec.3-frag-ssec.4-note" guid="_fba1da4d-5cc5-4d55-a5e0-7450d4441c7d" type="example"><heading id="sec.7-ssec.3-frag-ssec.4-note-he" guid="_d1e2c868-8042-469e-b108-bb4b429ab482">Example for subsection (4)—</heading><block><txt break.before="1">Subsection (2)(a) provides for a fee of 35.80 fee units. If the value of a fee unit for this regulation were $1.025, the number of dollars obtained by multiplying $1.025 by 35.80 would be $36.695. After rounding down, the amount of the fee would be $36.65.</txt></block></note></block></subclause></fragment></block></subclause></clause></part><part id="pt.4" guid="_7649ce35-67b7-42f5-ba32-2d1fa3dfdbc6" affected.by.uncommenced="0"><no>Part 4</no><heading id="pt.4-he" guid="_63a1b472-cb8a-4c6f-83ca-5a74e94715b8">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="_b4acb978-5a03-4c35-aaaa-e64d2514a564" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>8</no><heading id="sec.8-he" guid="_a528c018-9d46-4cec-bdb3-a2b3520a49eb">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="_2caf537a-cf56-43d1-8310-f312e89731bd" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>9</no><heading id="sec.9-he" guid="_14755fd9-3ad9-4df4-9243-c0d56b5ad106">Insertion of new <legref type="subordleg" refid="sec.101A" target.doc.id="sl-2013-0170" check="invalid" jurisd="QLD">s&#160;101A</legref></heading><block><txt break.before="1">After <legref type="subordleg" refid="sec.101" target.doc.id="sl-2013-0170" target.version.series="3671f76f-21a6-4d36-9d68-e3c8120eca13" target.guid="_e1f4bde6-8b5f-458f-9c01-50a370835187" check="valid" jurisd="QLD">section&#160;101</legref>—</txt><txt break.before="1"><i>insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><clause id="sec.9-frag-sec.101A" guid="_1694dc9f-b4c5-4837-bb3b-8e98efe037ce" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>101A </no><heading id="sec.9-frag-sec.101A-he" guid="_bbb49dcf-b913-4540-b4cc-d15bc9209bb2">Rounding of amount expressed in sch 5, pt 8 as number of fee units</heading><subclause id="sec.9-frag-sec.101A-ssec.1" guid="_28bb165b-fa97-4507-b4ed-401add352886" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0">This section applies for working out the amount of the fee expressed in schedule 5, part 8 as a number of fee units.</txt></block></subclause><subclause id="sec.9-frag-sec.101A-ssec.2" guid="_e7374c64-505a-4b39-92a5-fdc9416e7627" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0">For the purpose of the <legref target.doc.id="act-1954-003" target.version.series="3cfb010e-ce09-4afd-baf6-bd10d22741a7" check="valid" jurisd="QLD" type="act"><name emphasis="yes">Acts Interpretation Act 1954</name></legref>, section 48C(3), the amount is to be rounded down to the nearest multiple of 5 cents.</txt><note id="sec.9-frag-sec.101A-ssec.2-note" guid="_a28fbe15-12b2-4cef-9d0b-20350727dc54" type="example"><heading id="sec.9-frag-sec.101A-ssec.2-note-he" guid="_452c6321-e4a2-4d5a-8baa-48cc498a0599">Example—</heading><block><txt break.before="1">Schedule 5, part 8, item 1 provides for a fee of 206.70 fee units. If the value of a fee unit for this regulation were $1.025, the number of dollars obtained by multiplying $1.025 by 206.70 would be $211.8675. After rounding down, the amount of the fee would be $211.85.</txt></block></note></block></subclause></clause></fragment></block></clause><clause id="sec.10" guid="_0ffbb03e-f3ad-4734-8121-07f9bf3f09e2" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>10</no><heading id="sec.10-he" guid="_97df3885-6d05-474a-894d-e271f09e7687">Amendment of <legref type="subordleg" refid="sch.5" target.doc.id="sl-2013-0170" target.version.series="3671f76f-21a6-4d36-9d68-e3c8120eca13" target.guid="_b974c92d-942e-429e-b303-6983867b216c" check="valid" jurisd="QLD">sch&#160;5</legref> (Fees)</heading><block><txt break.before="1"><legref type="subordleg" refid="sch.5" target.doc.id="sl-2013-0170" target.version.series="3671f76f-21a6-4d36-9d68-e3c8120eca13" target.guid="_b974c92d-942e-429e-b303-6983867b216c" check="valid" jurisd="QLD">Schedule&#160;5</legref>, <legref type="subordleg" refid="pt.8" target.doc.id="sl-2013-0170" check="invalid" jurisd="QLD">part&#160;8</legref>, ‘$’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1"><b>Fee units</b></txt></block></fragment></block></clause></part><part id="pt.5" guid="_6fcbc0a0-6099-43c1-a237-a137c126047c" affected.by.uncommenced="0"><no>Part 5</no><heading id="pt.5-he" guid="_823f70c2-89d4-49b9-b65e-fdb42602fd75">Amendment of <legref type="subordleg" target.doc.id="sl-2021-0124" target.version.series="f513db2c-04ae-4e3c-a2c6-20df6f0961e5" check="valid" jurisd="QLD"><name emphasis="no">Petroleum and Gas (Royalty) Regulation 2021</name></legref></heading><clause id="sec.11" guid="_469f37e8-827b-45ca-9b55-4515dd611931" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>11</no><heading id="sec.11-he" guid="_462e02ab-9be6-45cc-9206-c7bea802ba61">Regulation amended</heading><block><txt break.before="1">This part amends the <legref type="subordleg" target.doc.id="sl-2021-0124" target.version.series="f513db2c-04ae-4e3c-a2c6-20df6f0961e5" check="valid" jurisd="QLD"><name emphasis="yes">Petroleum and Gas (Royalty) Regulation 2021</name></legref>.</txt></block></clause><clause id="sec.12" guid="_0c0b4bab-c54c-4a9f-9948-4a0b5e49467d" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>12</no><heading id="sec.12-he" guid="_43f7c9d2-292f-4f5b-81be-8a79cda3bfce">Amendment of <legref type="subordleg" refid="sec.39" target.doc.id="sl-2021-0124" target.version.series="f513db2c-04ae-4e3c-a2c6-20df6f0961e5" target.guid="_80dd0253-15ec-4c2e-9fe4-764af544363f" check="valid" jurisd="QLD">s&#160;39</legref> (Fee for failing to lodge royalty return on time)</heading><subclause id="sec.12-ssec.1" guid="_298a10dd-1560-45c9-ba18-0c1876935068" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0"><legref type="subordleg" refid="sec.39" target.doc.id="sl-2021-0124" target.version.series="f513db2c-04ae-4e3c-a2c6-20df6f0961e5" target.guid="_80dd0253-15ec-4c2e-9fe4-764af544363f" check="valid" jurisd="QLD">Section&#160;39</legref><legref type="subordleg" refid="sec.39-ssec.2" target.doc.id="sl-2021-0124" target.version.series="f513db2c-04ae-4e3c-a2c6-20df6f0961e5" target.guid="_045f0bd8-9405-4a6e-bea5-2c66b794be24" check="valid" jurisd="QLD">(2)</legref>, ‘$206.70’—</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 fee units</txt></block></fragment></block></subclause><subclause id="sec.12-ssec.2" guid="_64c79c66-b8b0-4bf7-878d-516ce4efa57e" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0"><legref type="subordleg" refid="sec.39" target.doc.id="sl-2021-0124" target.version.series="f513db2c-04ae-4e3c-a2c6-20df6f0961e5" target.guid="_80dd0253-15ec-4c2e-9fe4-764af544363f" check="valid" jurisd="QLD">Section&#160;39</legref>—</txt><txt break.before="1"><i>insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><subclause id="sec.12-ssec.2-frag-ssec.6" guid="_9b356384-759f-4548-949c-2f0aac19bef3" affected.by.uncommenced="0" provision.type="other"><no>(6)</no><block><txt break.before="0">For working out the amount of the fee expressed in subsection (2) as a number of fee units, for the purpose of the <legref target.doc.id="act-1954-003" target.version.series="3cfb010e-ce09-4afd-baf6-bd10d22741a7" check="valid" jurisd="QLD" type="act"><name emphasis="yes">Acts Interpretation Act 1954</name></legref>, section 48C(3), the amount is to be rounded down to the nearest multiple of 5 cents.</txt><note id="sec.12-ssec.2-frag-ssec.6-note" guid="_6cb90d34-fd2d-4271-8702-1c0360fb7792" type="example"><heading id="sec.12-ssec.2-frag-ssec.6-note-he" guid="_9df57375-e5d1-4292-9097-97a84cb6eea3">Example for subsection (6)—</heading><block><txt break.before="1">Subsection (2) provides for a fee of 206.70 fee units. If the value of a fee unit for this regulation were $1.025, the number of dollars obtained by multiplying $1.025 by 206.70 would be $211.8675. After rounding down, the amount of the fee would be $211.85.</txt></block></note></block></subclause></fragment></block></subclause></clause></part><part id="pt.6" guid="_e81f6372-1d2e-4da7-9d9c-b0adea6bb072" affected.by.uncommenced="0"><no>Part 6</no><heading id="pt.6-he" guid="_7a5ccc84-c2fd-4771-89ad-fb61441d60e4">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.13" guid="_e7c6f726-6859-4f82-89f2-de5a100b3fe4" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>13</no><heading id="sec.13-he" guid="_f3b82ac5-4453-4353-bd17-69b0b1299c9e">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.14" guid="_cca20bee-fd9d-4e0a-8d29-a4ec4f750f7b" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>14</no><heading id="sec.14-he" guid="_587e5937-b86e-4662-bd1b-67223c6aace8">Insertion of new <legref type="subordleg" refid="sec.3A" target.doc.id="sl-2014-0177" check="invalid" jurisd="QLD">s&#160;3A</legref></heading><block><txt break.before="1">After <legref type="subordleg" refid="sec.3" target.doc.id="sl-2014-0177" target.version.series="751a1277-4f9b-4cf9-b887-0ba93134be45" target.guid="_ad62bacf-6320-43b7-a2cc-fcc954256c9d" check="valid" jurisd="QLD">section&#160;3</legref>—</txt><txt break.before="1"><i>insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><clause id="sec.14-frag-sec.3A" guid="_223690b9-98bd-4024-89ec-90780d5f2e80" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>3A</no><heading id="sec.14-frag-sec.3A-he" guid="_444fea89-5b98-4fc9-a92f-abbd55d9152b">Rounding of amounts expressed as numbers of fee units</heading><subclause id="sec.14-frag-sec.3A-ssec.1" guid="_55bdf7a1-1298-48c2-886d-a962025e431e" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0">This section applies for working out the amount of a fee expressed in this regulation as a number of fee units.</txt></block></subclause><subclause id="sec.14-frag-sec.3A-ssec.2" guid="_0cb066c9-39c5-433b-81af-2cf9e1d0d671" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0">For the purpose of the <legref target.doc.id="act-1954-003" target.version.series="3cfb010e-ce09-4afd-baf6-bd10d22741a7" check="valid" jurisd="QLD" type="act"><name emphasis="yes">Acts Interpretation Act 1954</name></legref>, section 48C(3), the amount is to be rounded down to the nearest multiple of 5 cents.</txt><note id="sec.14-frag-sec.3A-ssec.2-note" guid="_d680de7f-d27b-4b64-8ee3-17e6fd0b8403" type="example"><heading id="sec.14-frag-sec.3A-ssec.2-note-he" guid="_489393f3-d91e-41c0-bb5e-4e7bfe177fa6">Example—</heading><block><txt break.before="1">Section 22 provides for a fee of 123.65 fee units. If the value of a fee unit for this regulation were $1.025, the number of dollars obtained by multiplying $1.025 by 123.65 would be $126.74125. After rounding down, the amount of the fee would be $126.70.</txt></block></note></block></subclause></clause></fragment></block></clause><clause id="sec.15" guid="_d3cbdc21-b584-4ef5-82d1-5491ffc90f30" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>15</no><heading id="sec.15-he" guid="_bcba2d58-75fd-45a1-bf32-591882d9b5d5">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>, ‘$123.65’—</txt><txt break.before="1"><i>omit, insert—</i></txt><fragment auto.number.type="manual" format="fromcontext" style="indent"><block><txt break.before="1">123.65 fee units</txt></block></fragment></block></clause><clause id="sec.16" guid="_b8f4c707-cda8-4856-9f64-34ab653964bd" provision.type="amend" affected.by.uncommenced="0" spent.amends="0"><no>16</no><heading id="sec.16-he" guid="_4f7348b0-2634-4d80-892f-233728ea295d">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>, ‘$73.80’—</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 fee units</txt></block></fragment></block></clause></part></body></wrapper></subordleg>