Revenue and Other Legislation Amendment Bill 2018
Bill Story
The journey of this bill through Parliament, including debate and recorded votes.
Referred to Economics and Governance Committee
Vote on a motion
Vote on the procedural motion to treat the three bills as cognate bills for their remaining stages, with separate questions for second and third readings.
The motion was agreed to.
A formal vote on whether to accept a proposal — this could be the bill itself, an amendment, or another motion.
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Ayes (48)
Noes (42)
▸7 clause votes (all passed)
Vote on clause 17
The clause was kept in the bill.
A vote on whether a specific clause should remain in the bill as written.
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Ayes (46)
Noes (37)
Vote on clause 18
The clause was kept in the bill.
A vote on whether a specific clause should remain in the bill as written.
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Ayes (46)
Noes (37)
Vote on clause 19
The clause was kept in the bill.
A vote on whether a specific clause should remain in the bill as written.
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Ayes (46)
Noes (37)
Vote on clause 47
The clause was kept in the bill.
A vote on whether a specific clause should remain in the bill as written.
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Ayes (46)
Noes (37)
Vote on clause 52
The clause was kept in the bill.
A vote on whether a specific clause should remain in the bill as written.
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Ayes (46)
Noes (37)
Vote on clause 56
The clause was kept in the bill.
A vote on whether a specific clause should remain in the bill as written.
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Ayes (46)
Noes (37)
That clauses 48 to 51, as read, stand part of the bill
The motion passed.
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Ayes (46)
Noes (37)
▸2 procedural votes
That the House do now adjourn
The motion passed.
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Ayes (43)
Noes (35)
Vote to end debate
Debate was ended and a vote was forced.
A procedural vote to end debate and force an immediate decision. Sometimes called a “gag motion”.
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Ayes (45)
Noes (37)
▸15 members spoke9 support6 mixed
As Treasurer, introduced and moved the bill, explaining it contains administrative amendments to improve governance including e-conveyancing expansion, charitable institution registration requirements, and turbo yeast restrictions in Indigenous communities.
“I set out at the beginning of the debate by way of clarity that the Revenue and Other Legislation Amendment Bill does not contain any new revenue measures or tax increases. Rather, it contains various administrative amendments to improve governance.”— 2018-10-30View Hansard
As chair of the Economics and Governance Committee, supported the bills which the committee recommended be passed, highlighting e-conveyancing expansion and other administrative improvements.
“As chair of the Economics and Governance Committee, I rise to support the cognate bills and the committee's reports on the Revenue and Other Legislation Amendment Bill 2018, the Appropriation (Parliament) Bill (No. 2) 2018 and the Appropriation Bill (No. 2) 2018.”— 2018-10-30View Hansard
As committee member, supported specific provisions including e-conveyancing as a positive step forward, while criticising the government's handling of debate time and transparency.
“May I first say in terms of electronic conveyancing for land transactions that we support the movement in these bills as being a wise and appropriate transition into e-conveyancing in Queensland.”— 2018-10-30View Hansard
Supported the bills as an Economics and Governance Committee member, pleased the committee recommended they be passed.
“I rise to speak in support of the Appropriation Bill (No. 2) 2018, the Appropriation (Parliament) Bill (No. 2) 2018 and the Revenue and Other Legislation Amendment Bill 2018 in this cognate debate.”— 2018-10-30View Hansard
As committee member, acknowledged the bill's varied purposes but raised concerns about charity constitution requirements being out of step with national standards and Indigenous opposition to 'last claim standing' native title provisions.
“The Australian Charities and Not-for-profits Commission told the committee that the requirement for specific wording in the bill will mean that Queensland charities will be out of step with those in other parts of the country.”— 2018-10-30View Hansard
Supported the bills, praising Queensland's economic performance and highlighting record infrastructure investment.
“I rise today to speak in this cognate debate and support the Appropriation Bill (No. 2) 2018, the Appropriation (Parliament) Bill (No. 2) 2018 and the Revenue and Other Legislation Amendment Bill 2018 before the House.”— 2018-10-30View Hansard
Acknowledged the bill's administrative amendments but expressed concerns about the 'last man standing' native title provisions and validation of past decisions, while supporting the turbo yeast ban.
“The two issues I intend to expand on slightly in my short contribution in relation to this bill are the areas that relate to the reinstatement of the 'last man standing' provisions under the Aboriginal Cultural Heritage Act.”— 2018-10-30View Hansard
As Assistant Treasurer, supported the bills which make simple changes that help Queenslanders, including e-conveyancing, supporting drought-affected farmers with succession planning, and cracking down on turbo yeast.
“These bills deserve support. I commend them to the House.”— 2018-10-30View Hansard
Heavily criticised the government's economic management and taxation policies, arguing the government does not know how to manage Queensland's economy, while not explicitly opposing the bill's provisions.
“What we have here is a debate on a bill that again demonstrates that those opposite do not know how to manage the economy of the state of Queensland.”— 2018-10-30View Hansard
Strongly supported provisions benefiting regional Queensland including e-conveyancing, charitable institution clarity, family farm succession planning duty concessions, and the turbo yeast ban for Indigenous communities.
“I very much support the ban on turbo yeast and the other parts of that legislation. Again, I want to thank the committee for taking the time to travel to Mornington because I know it means a lot to the locals.”— 2018-10-30View Hansard
Raised concerns about SPER debt management and whether the legislation addresses issues affecting constituents owed court-ordered restitution, while not explicitly opposing the bill.
“Is this bill the answer to the SPER disaster with its ballooning debts? I wish!”— 2018-10-30View Hansard
Supported the bills while defending the government's economic record on debt, employment and public servants against opposition criticism.
“I am very pleased to speak in support of the Appropriation Bill (No. 2) 2018, the Appropriation (Parliament) Bill (No. 2) 2018 and the Revenue and Other Legislation Amendment Bill 2018 in this cognate debate.”— 2018-10-30View Hansard
Criticised Labor's financial management and asset sales, expressing concerns about the government heading towards $83 billion debt while raising new taxes like the waste tax.
“When we came to government in 2012, the prospective debt was going to be $80 billion. It ended up being $74 billion or $75 billion. The amazing thing is that, with the Labor government having sold $21.467 billion worth of assets, we are now heading towards $83 billion.”— 2018-10-30View Hansard
Supported the turbo yeast restrictions as a welcome move but argued it does not go far enough without addressing sly grogging and ice problems in Indigenous communities. Criticised the government's overall economic management.
“Whilst I support the decision to ensure that things like turbo yeast are captured, there are two elements missing in this and they are both around enforcement.”— 2018-10-30View Hansard
Welcomed the turbo yeast restriction as a good move but argued it falls hopelessly short of what is needed, calling for urgent reform of alcohol management plans. Expressed very serious concerns about the 'first claim standing' native title provisions.
“I say at the outset that this is a good move and is welcome but it goes nowhere near far enough.”— 2018-10-30View Hansard
Plain English Summary
Overview
This bill makes amendments across multiple unrelated areas of Queensland law. It expands electronic conveyancing for property transactions, gives legislative effect to beneficial tax administrative arrangements, supports the State Penalties Enforcement Registry's new service delivery model, addresses a legal loophole allowing homemade alcohol production in discrete Indigenous communities, clarifies cultural heritage provisions following a Supreme Court decision, and streamlines Cross River Rail administration.
Who it affects
Property buyers and sellers gain more electronic settlement options. Family farms benefit from extended duty concessions. Charities must update their constitutions. SPER debtors have clearer options to discharge debts. Residents of 9 Indigenous communities face new homemade alcohol offences.
Electronic conveyancing and tax changes
Expands electronic property settlements beyond residential to include commercial and industrial land. Gives retrospective effect to beneficial tax rulings for family farms, deceased estates, and investment schemes. Requires charities to expressly include specific clauses in their constitutions to maintain tax-exempt status.
- Electronic conveyancing now covers all land types, not just residential
- Family farm transfer duty concession extended to all dutiable property used in primary production
- Deceased estates continue to be assessed at individual land tax rates during administration
- Charities have 6-18 months to update constitutions with required clauses
State Penalties Enforcement Registry
Technical amendments supporting SPER's move to case management of debtors. Clarifies eligibility for work and development orders and establishes a single payment priority order for different debt types.
- Work and development orders available for debts within the 28-day payment period
- Single payment priority order for all SPER debt types
- Restitution and court-ordered payments retain priority over other debts
Homemade alcohol in Indigenous communities
Addresses a gap identified in the Rockland court decision by making it an offence to possess substances like turbo yeast with intent to make homemade alcohol in 9 discrete Indigenous communities with zero-alcohol carriage limits.
- New offence for possessing substances intended for making homemade alcohol
- Applies in Aurukun, Doomadgee, Kowanyama, Lockhart River, Mornington Island, Napranum, Pormpuraaw, Woorabinda and Wujal Wujal
- Targets turbo yeast and similar substances not covered by existing home-brew concentrate definition
Cultural heritage law clarification
Reinstates the previous interpretation of the 'last claim standing' provision in Aboriginal and Torres Strait Islander cultural heritage laws following the Nuga Nuga Supreme Court decision. Validates decisions made before the amendment.
- 'Native title holder' clarified to mean registered holder determined by Federal Court
- Decisions made before amendment validated as lawful
- Transitional provisions protect stakeholders with processes already underway
Cross River Rail administration
Minor administrative changes to the Cross River Rail Delivery Authority Act to improve operational flexibility.
- Board can appoint interim CEO if position becomes vacant
- Budget preparation deadline of 31 March removed
- Minister's authority for compulsory land acquisition confirmed