2002 Act No. 56
2003 Act No. 34
2004 Act No. 53
2004 Act No. 46
2005 Act No. 60
2006 Act No. 44
prov exp 1 March 2007
2007 Act No. 42
2008 Act No. 75
2009 Act No. 19
2009 Act No. 19
2009 Act No. 9
2009 Act No. 25
2009 Act No. 24 (amd
2009 Act No. 48)
2009 Act No. 48
2010 Act No. 11
2010 Act No. 15
prov exp 1 July 2010
2011 Act No. 8
2011 Act No. 20
2011 Act No. 20
2012 Act No. 25
2013 Act No. 28
2013 Act No. 51
2014 Act No. 35
RA s 44A
2015 Act No. 4
2016 Act No. 64
2017 Act No. 20
RA s 35
2018 Act No. 12
2018 Act No. 13
2018 Act No. 27
2019 Act No. 20
2020 Act No. 302022 Act No. 10prov exp 1 October 20222022 Act No. 342023 Act No. 18
Taxation Administration Act 2001
ss 1–2 commenced on date of assent
remaining provisions commenced 1 March 2002 (2002 SL No. 12)
Treasury Legislation Amendment Act 2002 ss 1–2(1), pt 8
ss 1–2 commenced on date of assent
remaining provisions commenced on date of assent (see s 2
(1))
Community Ambulance Cover Act 2003 s 1, pt 14
commenced on date of assent
Pay-roll Tax Administration Amendment Act 2004 pts 1, 3
ss 1–2 commenced on date of assent
remaining provisions commenced 1 July 2005 (2005 SL No. 8)
Statute Law (Miscellaneous Provisions) Act 2004
commenced on date of assent
Revenue Legislation Amendment Act 2005 ss 1, 36 sch 2
commenced on date of assent
Revenue and Other Legislation Amendment Act 2006 s 1, pt 8
commenced on date of assent
Revenue and Other Legislation Amendment Act (No. 2) 2007 s 1, pt 6
commenced on date of assent
Revenue and Other Legislation Amendment Act (No. 2) 2008 s 1, pt 20
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 ss 1, 2(b), pt 8, s 94 sch 1
ss 1–2 commenced on date of assent
ss 75–76, 84
(1)–(3), 85, 90–91 commenced 30 June 2009 (see s 2
(b))
remaining provisions commenced on date of assent
Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009 ss 1–2, ch 14 pt 9 (this Act is amended, see amending legislation below)
ss 1–2 commenced on date of assent
remaining provisions commenced 1 December 2009 (2009 SL No. 252)
State Penalties Enforcement and Other Legislation Amendment Act 2009 ss 1, 112–113 (amends 2009 No. 24 above)
commenced on date of assent
Criminal Code and Other Legislation (Misconduct, Breaches of Discipline and Public Sector Ethics) Amendment Act 2009 pt 1, s 83 sch
ss 1–2 commenced on date of assent
remaining provisions commenced 2 November 2009 (2009 SL No. 241)
State Penalties Enforcement and Other Legislation Amendment Act 2009 ss 1, 2(6), ch 4 pt 23
ss 1–2 commenced on date of assent
remaining provisions commenced 1 December 2009 (see s 2
(6) and 2009 SL No. 251)
Revenue and Other Legislation Amendment Act 2010 s 1, pt 11
commenced on date of assent
Land Tax Act 2010 ss 1–2, 98 sch 3
ss 1–2 commenced on date of assent
remaining provisions commenced 30 June 2010 (see s 2)
Revenue and Other Legislation Amendment Act 2011 s 1, pt 13
commenced on date of assent
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment Act 2011 ss 1, 2(2)(c), 2(3)(d), pt 6 div 3
ss 1–2 commenced on date of assent
pt 6 div 3 sdiv 3 commenced 2 July 2011 (see s 2
(3)
(d))
remaining provisions commenced 1 July 2011 (see s 2
(2)
(c))
Fiscal Repair Amendment Act 2012 s 1, pt 11
commenced on date of assent
Revenue Amendment and Trade and Investment Queensland Act 2013 s 1, ch 2 pt 7
commenced on date of assent
Directors’ Liability Reform Amendment Act 2013 ss 1–2(1), pt 66, s 229 sch 1
ss 1–2 commenced on date of assent
remaining provisions commenced 1 November 2013 (see s 2
(1))
Revenue Legislation Amendment Act 2014 s 1, pt 8
commenced on date of assent
Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 s 1, pt 9
commenced on date of assent
Revenue and Other Legislation Amendment Act 2016
ss 1–2, pts 3, 4, 9, 10 comm on date of assent
Revenue Legislation Amendment Act 2017
s 1, pt 5 comm on date of assent
Revenue Legislation Amendment Act 2018
ss 1–2, pts 6, 8–10 comm on date of assent
Betting Tax Act 2018
ss 3–4, pt 1
div 2, pts 2–10, schs 1–2 comm 1 October 2018 (see s 2)
Revenue and Other Legislation Amendment Act 2018
pts 1–5, 6 (other than ss 70, 72–74), 7–8, 10 comm on date of assent
Revenue and Other Legislation Amendment Act 2019
pts 1–3, 10–11 comm on date of assent
Royalty Legislation Amendment Act 2020pt 10 comm 1 October 2020 (see s 2)
State Penalties Enforcement (Modernisation) Amendment Act 2022pt 7 comm on date of assentPublic Sector Act 2022s 365 sch 3 comm 1 March 2023 (see s 2)Revenue Legislation Amendment Act 2023pt 6 comm on date of assent
1History notess 3 amd 2006 No. 44 s 94s 6 amd 2003 No. 34 s 173; 2004 No. 46 s 38; 2005 No. 60 s 36 sch 2; 2009 No. 19 s 94 sch 1; 2009 No. 19 s 75; 2010 No. 15 s 98 sch 3; 2011 No. 20 s 52; 2018 No. 13 s 77; 2020 No. 30 s 107s 6A ins 2020 No. 30 s 108s 7 amd 2014 No. 35 s 82; 2019 No. 20 s 64; 2022 No. 34 s 365 sch 3s 13 amd 2009 No. 19 s 76s 13A ins 2020 No. 30 s 109s 14 amd 2009 No. 19 s 77; 2020 No. 30 s 110s 14A ins 2009 No. 19 s 78amd 2020 No. 30 s 111s 17 amd 2009 No. 24 s 1880; 2020 No. 30 s 112s 19 amd 2009 No. 24 s 1881sub 2020 No. 30 s 113s 20 amd 2009 No. 24 s 1882s 22 amd 2013 No. 28 s 47s 23 amd 2009 No. 24 s 1883s 26 amd 2020 No. 30 s 114s 28A ins 2020 No. 30 s 115s 29 amd 2009 No. 19 s 79; 2020 No. 30 s 116s 29A ins 2009 No. 19 s 80s 29B ins 2009 No. 19 s 80amd 2009 No. 48 s 191s 30 amd 2009 No. 19 s 81; 2020 No. 30 s 117s 32 amd 2009 No. 19 s 82s 34 amd 2020 No. 30 s 118s 35 amd 2009 No. 19 s 83pt 4 div 2 hdg amd 2015 No. 4 s 76s 36 amd 2023 No. 18 s 32s 38 amd 2015 No. 4 s 77sub 2020 No. 30 s 119s 39 amd 2010 No. 11 s 110; 2015 No. 4 s 78; 2020 No. 30 s 120s 40 amd 2015 No. 4 s 79; 2016 No. 64 s 73s 44 amd 2009 No. 9 s 136 sch 1s 45 amd 2020 No. 30 s 121pt 4 div 5 sdiv 1A hdg ins 2010 No. 11 s 111s 47A ins 2010 No. 11 s 111s 47B ins 2010 No. 11 s 111s 47C ins 2010 No. 11 s 111s 47D ins 2010 No. 11 s 111s 54 amd 2009 No. 19 s 84; 2010 No. 11 s 112; 2020 No. 30 s 122s 58 amd 2009 No. 19 s 85; 2020 No. 30 s 123s 60 amd 2002 No. 56 s 29; 2020 No. 30 s 124s 61 amd 2009 No. 24 s 1884: 2009 No. 48 s 192; 2016 No. 64 s 74s 61A ins 2015 No. 4 s 80s 62A ins 2020 No. 30 s 125pt 6 hdg amd 2009 No. 24 s 1885; 2020 No. 30 s 126s 63 amd 2020 No. 30 s 127s 63A ins 2020 No. 30 s 128s 64 amd 2020 No. 30 s 129s 65 amd 2020 No. 30 s 130s 67 amd 2004 No. 53 s 2 sch; 2020 No. 30 s 131s 68 amd 2009 No. 24 s 1886 (amd 2009 No. 48 s 112); 2020 No. 30 s 132pt 6 div 2 hdg sub 2009 No. 24 s 1887pt 6 div 2 sdiv 1 hdg ins 2009 No. 24 s 1887s 69 sub 2009 No. 24 s 1887amd 2020 No. 30 s 133s 69A ins 2009 No. 24 s 1887amd 2020 No. 30 s 134pt 6 div 2 sdiv 2 hdg ins 2009 No. 24 s 1887s 70 sub 2009 No. 24 s 1887s 70A ins 2009 No. 24 s 1887s 70B ins 2009 No. 24 s 1887s 70C ins 2009 No. 24 s 1887pt 6 div 2 sdiv 3 hdg ins 2009 No. 24 s 1887s 71 sub 2009 No. 24 s 1887amd 2020 No. 30 s 135s 72 sub 2009 No. 24 s 1887s 73 sub 2009 No. 24 s 1887s 74 om 2009 No. 24 s 1887s 75 amd 2020 No. 30 s 136s 76 amd 2009 No. 24 s 1888s 77 amd 2009 No. 19 s 86; 2020 No. 30 s 137s 78 amd 2020 No. 30 s 138s 99A ins 2020 No. 30 s 139pt 8 hdg sub 2017 No. 20 s 31pt 8 div 1 hdg ins 2017 No. 20 s 31s 111 amd 2008 No. 75 s 127; 2009 No. 9 s 136 sch 1; 2012 No. 25 s 179; 2020 No. 30 s 140; 2022 No. 10 s 54s 112 amd 2013 No. 51 s 229 sch 1s 113 amd 2009 No. 24 s 1889pt 8 div 2 hdg ins 2017 No. 20 s 32s 113A ins 2017 No. 20 s 32s 113B ins 2017 No. 20 s 32s 113C ins 2017 No. 20 s 32s 113D ins 2017 No. 20 s 32amd 2018 No. 27 s 81s 119 amd 2013 No. 51 s 229 sch 1s 122 amd 2013 No. 51 s 229 sch 1s 123 amd 2013 No. 51 s 229 sch 1s 132 amd 2009 No. 24 s 1890s 140 sub 2013 No. 51 s 196amd 2015 No. 4 s 81s 143 amd 2007 No. 42 s 41; 2009 No. 19 s 87; 2019 No. 20 s 65s 143A ins 2009 No. 19 s 88s 143B ins 2009 No. 19 s 88amd 2009 No. 48 s 193s 144 amd 2007 No. 42 s 42; 2009 No. 19 s 89; 2016 No. 64 s 75; 2019 No. 20 s 66s 145 amd 2009 No. 19 s 90s 147 amd 2020 No. 30 s 141s 148 amd 2018 No. 12 s 34; 2020 No. 30 s 142s 149 amd 2018 No. 12 s 35pt 11A hdg ins 2010 No. 15 s 98 sch 3s 149A ins 2010 No. 15 s 98 sch 3amd 2018 No. 27 s 82s 149B ins 2010 No. 15 s 98 sch 3s 149C ins 2010 No. 15 s 98 sch 3amd 2018 No. 27 s 83s 149D ins 2010 No. 15 s 98 sch 3s 149E ins 2010 No. 15 s 98 sch 3s 149F ins 2010 No. 15 s 98 sch 3s 149G ins 2010 No. 15 s 98 sch 3s 149H ins 2010 No. 15 s 98 sch 3s 149I ins 2010 No. 15 s 98 sch 3pt 11B hdg ins 2020 No. 30 s 143s 149J ins 2020 No. 30 s 143s 149K ins 2020 No. 30 s 143s 149L ins 2020 No. 30 s 143s 150A ins 2009 No. 19 s 91s 153A ins 2009 No. 19 s 92s 153B ins 2009 No. 19 s 92s 153C ins 2009 No. 19 s 92amd 2009 No. 48 s 194pt 13 div 2 hdg amd 2004 No. 46 s 39s 157 amd 2009 No. 24 s 1891s 163 exp 1 March 2007 (see s 163(4))pt 13 div 3 hdg prev pt 13 div 3 hdg ins 2004 No. 46 s 40om 2013 No. 28 s 48pres pt 13 div 3 hdg (prev pt 14 hdg) ins 2009 No. 24 s 1892renum 2020 No. 30 s 144s 164 ins 2004 No. 46 s 40exp 1 July 2010 (see s 164(4))s 165 ins 2009 No. 24 s 1892 (amd 2009 No. 48 s 113)pt 13 div 4 hdg (prev pt 15 hdg) ins 2010 No. 15 s 98 sch 3renum 2020 No. 30 s 145s 166 ins 2010 No. 15 s 98 sch 3amd 2020 No. 30 s 146s 167 ins 2010 No. 15 s 98 sch 3s 168 ins 2010 No. 15 s 98 sch 3pt 13 div 5 hdg (prev pt 16 hdg) ins 2011 No. 8 s 109renum 2020 No. 30 s 147s 169 ins 2011 No. 8 s 109pt 13 div 6 hdg (prev pt 17 hdg) ins 2011 No. 20 s 53renum 2020 No. 30 s 148s 170 ins 2011 No. 20 s 53amd 2020 No. 30 s 149s 171 ins 2011 No. 20 s 53amd 2011 No. 20 s 54s 172 ins 2011 No. 20 s 53amd 2011 No. 20 s 55s 173 ins 2011 No. 20 s 53amd 2011 No. 20 s 56s 174 ins 2011 No. 20 s 53pt 13 div 7 hdg (prev pt 18 hdg) ins 2013 No. 28 s 49renum 2020 No. 30 s 150s 175 ins 2013 No. 28 s 49pt 13 div 8 hdg (prev pt 19 hdg) ins 2014 No. 35 s 83renum 2020 No. 30 s 151s 176 ins 2014 No. 35 s 83pt 13 div 9 hdg (prev pt 20 hdg) ins 2015 No. 4 s 82renum 2020 No. 30 s 152s 177 ins 2015 No. 4 s 82pt 13 div 10 hdg (prev pt 21 hdg) ins 2018 No. 27 s 84renum 2020 No. 30 s 153s 178 ins 2018 No. 27 s 84pt 13 div 11 hdg ins 2020 No. 30 s 154s 179 ins 2020 No. 30 s 154s 180 ins 2020 No. 30 s 154s 181 ins 2020 No. 30 s 154s 182 ins 2020 No. 30 s 154s 183 ins 2020 No. 30 s 154s 184 ins 2020 No. 30 s 154s 185 ins 2020 No. 30 s 154s 186 ins 2020 No. 30 s 154s 187 ins 2020 No. 30 s 154exp 1 October 2022 (see s 187(4))pt 13 div 12 hdg ins 2023 No. 18 s 33s 187 ins 2023 No. 18 s 33s 188 ins 2023 No. 18 s 33sch 2 def amended royalty valuation decision ins 2020 No. 30 s 155(2)sch 2 def approved form sub 2010 No. 11 s 113(1)–(2)sch 2 def approved information system ins 2009 No. 19 s 93(2)sch 2 def authority holder ins 2020 No. 30 s 155(2)sch 2 def commissioner of taxation ins 2017 No. 20 s 33sch 2 def confidential information sub 2008 No. 75 s 128sch 2 def document ins 2015 No. 4 s 83amd 2018 No. 27 s 85(1)sch 2 def due date ins 2009 No. 19 s 93(2)sch 2 def electronic communication ins 2009 No. 19 s 93(2)sch 2 def electronic communication notice ins 2009 No. 19 s 93(2)sch 2 def electronic payment notice ins 2009 No. 19 s 93(2)sch 2 def ELN transaction document (prev def ELN transfer document) ins 2015 No. 4 s 83amd 2018 No. 27 s 85(2)sch 2 def information system ins 2009 No. 19 s 93(2)sch 2 def mineral ins 2020 No. 30 s 155(2)sch 2 def objection amd 2020 No. 30 s 155(3)sch 2 def original assessment sub 2020 No. 30 s 155(1)–(2)sch 2 def payment arrangement sub 2020 No. 30 s 155(1)–(2)sch 2 def petroleum ins 2020 No. 30 s 155(2)sch 2 def primary tax amd 2010 No. 11 s 113(3)sub 2020 No. 30 s 155(1)–(2)sch 2 def registrar ins 2010 No. 11 s 113(2)sch 2 def repealed Land Tax Act ins 2010 No. 15 s 98 sch 3sch 2 def reportable information ins 2017 No. 20 s 33sch 2 def resources law ins 2020 No. 30 s 155(2)sch 2 def return self assessment ins 2009 No. 19 s 93(2)sch 2 def royalty ins 2020 No. 30 s 155(2)sch 2 def royalty civil penalty ins 2020 No. 30 s 155(2)sch 2 def royalty fee ins 2020 No. 30 s 155(2)sch 2 def royalty law ins 2020 No. 30 s 155(2)sch 2 def royalty operation ins 2020 No. 30 s 155(2)sch 2 def royalty valuation decision ins 2020 No. 30 s 155(2)sch 2 def self assessment sub 2009 No. 19 s 93(1)–(2)sch 2 def self assessor amd 2009 No. 19 s 93(3)sch 2 def senior executive amd 2009 No. 25 s 83 schom 2014 No. 35 s 84sch 2 def standard self assessment ins 2009 No. 19 s 93(2)sch 2 def tax sub 2020 No. 30 s 155(1)–(2)sch 2 def tax agent amd 2009 No. 19 s 93(3)sch 2 def tax law liability amd 2016 No. 64 s 76sch 2 def transaction statement ins 2009 No. 19 s 93(2)sch 2 def tribunal ins 2009 No. 19 s 93(2)sub 2009 No. 48 s 195
Bill (Introduction)
Explanatory Note
Act 2001, No. 72