Revenue Legislation Amendment Bill 2023
Plain English Summary
Overview
This bill implements several revenue measures from the 2023-24 Queensland State Budget and makes technical changes to state tax laws. It introduces tax concessions to encourage large-scale build-to-rent housing with affordable housing components, extends payroll tax relief for regional businesses and employers of apprentices, simplifies land tax for homeowners, and clarifies that state tax refunds can only be obtained through the statutory process.
Who it affects
Build-to-rent developers and their tenants benefit from new housing concessions. Regional employers and employers of apprentices and trainees retain payroll tax discounts. Homeowners benefit from a simpler land tax exemption process.
Build-to-rent housing concessions
Creates land tax and stamp duty concessions for new build-to-rent developments of 50 or more dwellings, provided at least 10% of units are rented at least 25% below market rent to eligible low-to-moderate income tenants. Concessions last up to 20 years and include a 50% land tax discount and full exemption from the 7% additional foreign acquirer duty.
- 50% land tax reduction for eligible build-to-rent developments, available for up to 20 years or until 30 June 2050
- 100% exemption from the 2% land tax foreign surcharge for eligible developments
- 100% exemption from the 7% additional foreign acquirer duty on eligible land purchases
- Developments must have at least 50 dwellings with 10% rented at least 25% below market rent to eligible tenants
Payroll tax relief for regional employers and apprentices
Extends existing payroll tax concessions that support regional employment and skills training. The 1% regional employer discount is extended by 7 years to June 2030, and the 50% rebate on apprentice and trainee wages is extended for one more year.
- 1% payroll tax discount for regional employers extended to 30 June 2030
- 50% rebate for apprentice and trainee wages extended to the 2023-24 financial year
Land tax home exemption simplification
Removes the need for homeowners to apply for the land tax home exemption where the Commissioner of State Revenue has enough information to confirm eligibility. Homeowners must notify the Commissioner if they become aware the exemption has been applied incorrectly.
- Land tax home exemption can now be applied automatically without an application from the homeowner
- New obligation for homeowners to notify the Commissioner within 30 days if they become aware their exemption is incorrect
- Commissioner may issue a basis of liability notice to inform homeowners of how their liability was determined
Tax refund provisions
Clarifies that refunds of state taxes can only be obtained through the existing statutory process, not through common law claims. Any existing court proceedings are protected and can continue.
- Common law rights to claim refunds of state taxes are extinguished
- Court proceedings already started before commencement can continue
- Right to seek judicial review under the Judicial Review Act 1991 is preserved
Bill Story
The journey of this bill through Parliament, including debate and recorded votes.
▸Committee13 June 2023View Hansard
Referred to Economics and Governance Committee
▸Second Reading15 June 2023View Hansard
▸70 members spoke36 support30 oppose4 mixed
Criticised the budget for failing to address chaos and crisis in health, youth crime, housing and cost of living despite record revenue. Attacked government spending on consultants and marketing while police numbers declined, and criticised lack of progress on rail to Maroochydore and Mooloolaba Harbour.
“This budget proves Queenslanders cannot trust the Palaszczuk Labor government to fix the chaos and crisis impacting their lives every day. Revenue has never been higher, but services have never been worse due to the mismanagement of this Labor government.”— 2023-06-16View Hansard
Delivered the opposition leader's budget reply, arguing that revenue has never been higher but services have never been worse, criticising failures in health, youth crime, housing and cost of living.
“Revenue has never been higher but services have never been worse.”— 2023-06-15View Hansard
Praised the budget's cost-of-living relief measures including electricity rebates and free kindy, and welcomed investment in the Ipswich Hospital expansion, social housing, and local school funding, all underpinned by progressive coal royalties.
“I am extremely proud to be a part of a Palaszczuk Labor government that is committed to helping Queenslanders with cost-of-living relief.”— 2023-06-16View Hansard
Rebutted the opposition leader's speech, defending the government's record on health, housing and progressive coal royalties.
“If they cannot support the very measures that will fund increased investment in social and affordable housing, then the only way that they are going to be able to fund projects is to cut them.”— 2023-06-15View Hansard
As Minister for Police, highlighted the record police, corrective services and emergency services budgets, detailing new police facilities, Marine Rescue Queensland funding, fire station investments and correctional centre expansions across the state.
“Underpinned by our strong decision to introduce progressive coal royalties, we are delivering unprecedented cost-of-living measures to assist all Queenslanders with their electricity bills.”— 2023-06-16View Hansard
As shadow Treasurer, delivered a detailed economic critique of the budget, arguing the government was fuelling inflation and wasting a once-in-a-generation revenue windfall.
“This is a budget that fails to address the fundamental issues facing Queenslanders.”— 2023-06-15View Hansard
Attacked the budget as filled with recycled promises and deceitful figures, criticising rising state debt to $147 billion, cost blowouts on Cross River Rail and the Gabba, lack of extra police on the Gold Coast, and the government's hypocrisy on coal royalties while Queensland unemployment rose.
“With record coal royalties underwriting their failed financial planning, this government has gone bust in a boom.”— 2023-06-16View Hansard
Attacked the government's spending on consultants and failure to deliver Sunshine Coast rail infrastructure.
“This government has spent more on consultants than on delivering real infrastructure for Queenslanders.”— 2023-06-15View Hansard
Welcomed the higher coal royalties and energy bill rebates but criticised the budget as insufficient, arguing it does not properly tax gas companies, banks or developers. Called for rent freezes, free public transport, and far more social housing investment, and opposed spending on youth prisons.
“Labor stands here with a straight face and tells us that we should be grateful for its tax concessions to private property developers that might deliver some new so-called affordable rentals in seven years time.”— 2023-06-16View Hansard
As Health Minister, defended the record health budget and criticised the opposition's lack of substantive health policy.
“This is a record $25.8 billion health budget to ensure Queenslanders get the best health care closer to home.”— 2023-06-15View Hansard
As Minister for Regional Development and Water, praised the budget for investing 65 per cent of the Big Build in regional Queensland and highlighted record water infrastructure spending including Rookwood Weir, Burdekin Falls Dam raising, and the Toowoomba to Warwick pipeline.
“Regional Queensland is a big focus in this year's budget. The budget contains cost-of-living relief for every Queensland household.”— 2023-06-16View Hansard
Criticised the government's failures on housing, sport infrastructure and transport, arguing Queenslanders were being failed despite record revenue.
“Despite record revenue, the government has failed to deliver the housing, transport and community safety that Queenslanders deserve.”— 2023-06-15View Hansard
Criticised the budget for failing to address cost of living, youth crime and the health crisis. Noted rising debt to $140 billion, inadequate police numbers in Toowoomba, and that 95 per cent of the Toowoomba Hospital funding is beyond the budget forwards. Welcomed funding for Toowoomba North State School sports hall.
“When it comes to the health crisis, we hear an awful lot about spending on hospitals. I welcome the $50 million that has been allocated in this budget to the Toowoomba Hospital... 95 per cent is allocated beyond the forwards of this budget. That is actually off in the never-never.”— 2023-06-16View Hansard
As Housing Minister, defended the government's housing investments and attacked the LNP's record of cutting social housing programs.
“Queensland is the only state that has seen public housing increase over the last 10 years—the only state.”— 2023-06-15View Hansard
As Minister for Employment, Small Business and Youth Justice, highlighted nearly $1.35 billion in skills, training and employment support, defended the government's youth justice investment and record expenditure budget, and attacked the opposition leader for lacking a substantive vision or plan.
“I say to the opposition leader: how dare you insult victims with your slogans that give false hope because there is nothing behind them. They are literally three-word slogans.”— 2023-06-16View Hansard
Argued the budget confirmed Queenslanders can no longer trust Labor, criticising failures in health, education and local infrastructure delivery.
“The Palaszczuk state Labor government's ninth budget is confirmation that Queenslanders can no longer trust Labor to fix the chaos and crisis that is impacting their lives each and every day.”— 2023-06-15View Hansard
Praised the budget for investing in cost-of-living relief, the Queensland Train Manufacturing Program at Torbanlea creating 1,200 jobs, and local education, road and health funding for the Maryborough electorate.
“Do members know how you can tell it is a great budget? It is because those opposite are whining.”— 2023-06-16View Hansard
Praised cost-of-living measures including electricity rebates and free kindy, and criticised the LNP for having no real policies.
“I was waiting for someone from the LNP to say something that is relevant to the diverse sweep of Queensland that we have today and to talk about the actual policies they might have to make Queenslanders' lives better—and I mean real policies and not a collection of slogans.”— 2023-06-15View Hansard
Argued the budget fails to deliver long-term solutions across health, housing, youth crime and cost of living. Highlighted that 95 per cent of health and hospital funding is deferred beyond the next election and criticised record ambulance ramping rates at Gold Coast hospitals.
“Like everything with Labor, you have to look at the detail and not the announcement. What this government did not tell us is that 95 per cent of the funding for its promised health and hospitals announcement will be spent after the next election.”— 2023-06-16View Hansard
Acknowledged positives including the Kurrimine Beach boat ramp and overtaking lanes, but criticised the inadequate Patient Travel Subsidy Scheme increase and lack of telestroke services.
“With the $15 billion in royalties and given that a lot of patient travel affects a lot of people in rural and regional Queensland having only a four-cent increase is a pittance.”— 2023-06-15View Hansard
As Minister for Resources, highlighted the resources industry's contribution to the economy through progressive coal royalties, the Queensland Resources Common User Facility in Townsville, and the Resources Industry Development Plan.
“Our progressive coal royalty tiers means we are getting a fairer share from current high coal prices. This allows us to build new infrastructure and invest in better services while supporting good jobs and easing cost-of-living pressures throughout the state.”— 2023-06-16View Hansard
Defended the budget's investment in Redlands health, road and education infrastructure, and criticised the LNP's track record on project delivery.
“It is only Labor governments that are delivering in this budget for the Gold Coast, whether it be for the health infrastructure that our community needs, the housing that we need or cost-of-living measures.”— 2023-06-15View Hansard
Praised cost-of-living relief including energy rebates and free kindy, and highlighted local Big Build investments in satellite hospitals, Caboolture Hospital redevelopment and Beachmere Road upgrades. Attacked the opposition leader as having no vision.
“Our $550 energy rebate for every household and $1,072 for pensioners and concession card holders will be a real helping hand, and every little Queenslander will get the best possible start to school thanks to our free kindy program.”— 2023-06-16View Hansard
Argued the budget fails the Scenic Rim electorate on roads, health and energy, with affordable reliable energy 'dead' under this government.
“Under this government, affordable, reliable energy is dead—d-e-a-d, dead.”— 2023-06-15View Hansard
Argued Queenslanders do not trust the government to fix youth crime, housing or health crises. Highlighted 72 fewer police since the 2020 election compared with 98 more marketing staff in the Premier's office, and criticised the budget for failing to deliver for the Glass House electorate.
“There is chaos, there is crisis, and the crises are many.”— 2023-06-16View Hansard
Called it the best budget in decades, praising cost-of-living relief, the $530 million Townsville University Hospital expansion and local infrastructure investments.
“I rise to support the Appropriation Bill 2023. I want to first congratulate the Treasurer for this budget—the best budget the Labor government has delivered in decades.”— 2023-06-15View Hansard
Criticised the budget for failing to address the housing and cost-of-living crises in the northern Gold Coast. Raised concerns about sound barriers for the Coomera Connector, transport infrastructure, and rising living costs forcing families to consolidate households.
“More and more families are moving into Maudsland together—that is, parents are moving in with children and pooling their money to reduce the cost of their house and to reduce their cost of living.”— 2023-06-16View Hansard
Attacked the budget as a hoax, criticising reduced police numbers, biosecurity funding cuts, hospital staffing failures and lack of water infrastructure delivery.
“If there is one thing that this budget proves it is that Queenslanders cannot trust the Palaszczuk government. They have rivers of gold coming into this great state—$60 billion—and at the end of the day in October 2024 when we see a Crisafulli government elected where will Queenslanders look to see these big shiny projects?”— 2023-06-15View Hansard
Praised the budget for delivering $150 million for Redlands Hospital stage 2, new satellite hospitals, school infrastructure, social housing, free kindy and cost-of-living electricity rebates for working-class families in Capalaba.
“I thank the Treasurer, I thank the Premier, I thank the ministers and my colleagues for delivering yet again another great Labor budget: a record surplus, record delivery and record cost-of-living relief.”— 2023-06-16View Hansard
Praised the budget's investment in Cairns infrastructure including health, education and marine facilities, and criticised the opposition leader's budget reply as devoid of fiscal relevance.
“I want to begin by acknowledging the hard work of the Treasurer and the cabinet and saying what an absolutely fantastic budget this has been. The people of Cairns have welcomed this with open arms.”— 2023-06-15View Hansard
As Attorney-General, praised the budget for delivering nation-leading cost-of-living support including electricity rebates and free kindy, and highlighted the positive impact on vulnerable Queenslanders in the Redcliffe electorate.
“It is just so incredibly heartwarming to see a budget that puts vulnerable people at the heart of what we do. That is what Labor governments do.”— 2023-06-16View Hansard
As shadow minister for resources and energy, argued the budget fails on energy, resources investment confidence and local infrastructure for Condamine.
“Revenue has never been higher but services have never been worse. There is no better example of that than Queensland's scandal-prone electricity network.”— 2023-06-15View Hansard
As Treasurer, defended the budget in reply, criticising the opposition for refusing to commit to progressive coal royalties and the Greens for blocking federal housing investment. Thanked Treasury officials and parliamentary counsel for their work.
“A budget also represents a government's values and priorities. I think we have articulated those very clearly in this budget.”— 2023-06-16View Hansard
Praised the budget's record investments in cost-of-living relief, education, health and infrastructure, and challenged the LNP to say whether they support progressive coal royalties.
“I am proud to be part of a government that puts ordinary Queenslanders first.”— 2023-06-15View Hansard
Criticised the Pioneer-Burdekin hydro project as a hoax, the decline in road funding, failures in domestic violence services and the forensic lab disaster.
“Our greater Whitsunday region, by the government's own admission, received $623.4 million from the capital program—the lowest investment in the capital program in the entire state behind outback Queensland.”— 2023-06-15View Hansard
Praised the budget's investments in remote health, education and community infrastructure across the vast Cook electorate.
“I acknowledge and thank the Treasurer and Premier for delivering a solid budget that speaks directly to all Queenslanders no matter where they live.”— 2023-06-15View Hansard
Criticised the government's failures on Indigenous Closing the Gap targets, seniors and disability services, youth crime and the neglect of the Gold Coast.
“Queenslanders will remember this Premier—not for the kitchen-table politics this budget promises but for the youth crime crisis, the health crisis and the housing crisis that the Palaszczuk Labor government has allowed to occur over the past decade.”— 2023-06-15View Hansard
Praised investments in emergency services, education and road infrastructure in Macalister, and emphasised the transformative impact of free kindy.
“Free kindy will give my families the head start that these kids need.”— 2023-06-15View Hansard
Welcomed free kindy, electricity rebates and local tourism investment, but criticised the inadequate Patient Travel Subsidy increase, lack of CT scanner for Ingham Hospital and insufficient social housing.
“This year's budget will see $15 billion in coal royalties returned to Queensland. That is something we should all be celebrating. In the same breath, we should be seeing that money returned to the places where that money was generated.”— 2023-06-15View Hansard
Praised the budget's local infrastructure investments, cost-of-living relief and progressive coal royalties, and challenged the LNP to produce written policy commitments.
“We can only do this because we own our energy assets and we are getting those progressive coal royalties. This is good Labor policy that is delivering for our communities.”— 2023-06-15View Hansard
As shadow health minister, argued the health system is in crisis despite record budgets, with ambulance ramping worsening and maternity services closures across regional Queensland.
“Despite that record health budget last year, guess what? Ambulance ramping in Queensland is still the worst in the nation—only now it is worse, at 43 per cent.”— 2023-06-15View Hansard
Praised investments in arts, treaty, repatriation of First Nations remains, community centres and local Algester electorate projects.
“The question must be asked: will the opposition support our progressive coal royalties and, if not, what will they cut, sack and sell?”— 2023-06-15View Hansard
As shadow police minister, argued coal royalties are not flowing back to the regions that generate them, with inadequate roads, police numbers falling and corrections overcrowding worsening.
“Without the regions Queensland suffers. Without the regions Queensland will suffer to the tune of $18 billion, as confirmed by the budget papers.”— 2023-06-15View Hansard
Defended progressive coal royalties and praised investments in the Patient Travel Subsidy Scheme and local Keppel road upgrades.
“I support progressive coal royalties, as does everyone on this side of the chamber, as does the majority of my community.”— 2023-06-15View Hansard
As former Treasurer, delivered a detailed critique of Labor's fiscal record since 2015 including accounting dodges, broken tax promises and legacy of debt.
“Since 2015 it has been one accounting dodge or a broken promise after another—not one consistent plan—and the goalposts continually change as a government bereft of ideas continually tries to scrounge up more money to pay for its blowouts, waste and incompetence.”— 2023-06-15View Hansard
Praised cost-of-living relief measures, the new Bundaberg Hospital and investments in fire services, and mocked the opposition's lack of policies.
“We have a guarantee that every single Queensland household receives a $550 electricity rebate to kick off the year. That is good for mums, dads, families, pensioners and workers.”— 2023-06-15View Hansard
Criticised the budget as a missed opportunity, highlighting failures in Wide Bay health service delivery, lack of health infrastructure for the Discovery Coast and inadequate housing.
“What a missed opportunity this has been for real generational infrastructure investment that would have shaped our state.”— 2023-06-15View Hansard
Praised the budget surplus, progressive coal royalties, free kindy and the Gympie Road bypass tunnel investment for the north side.
“This budget provides this support whilst also delivering the largest budget surplus ever recorded in Queensland or Australia—an outstanding achievement.”— 2023-06-15View Hansard
Argued the budget entrenches inequality, calling for higher royalties on gas, a bank levy, rent freeze and increased public housing and school funding.
“This is another budget for the rich by the rich at the expense of everyday Queenslanders.”— 2023-06-15View Hansard
Defended the budget's investments in Logan including hospital expansion, schools and roads, and challenged the LNP to commit to progressive coal royalties.
“Let us keep progressive coal royalties because we own the coal. It is our coal. When there are massive profits, we deserve a fair share of it.”— 2023-06-15View Hansard
Argued the budget fails to deliver long-term cost-of-living solutions, that electricity rebates are a one-off sugar hit, and that renewable energy policies are driving up prices.
“No, I do not think it should be done again and again; I think real action should be taken to reduce the cost of living. That is what we should be using this one-off sugar hit that has been provided by coal royalties for.”— 2023-06-15View Hansard
Praised progressive coal royalties, local tourism investment and health infrastructure including the Mackay Hospital expansion and Moranbah Hospital rebuild.
“I congratulate the Treasurer on having the foresight to introduce the progressive coal royalty tax into Queensland. Because of this decision we are realising the largest health infrastructure build ever undertaken in this great state.”— 2023-06-15View Hansard
Criticised the budget for ignoring the Sunshine Coast, failing small business and never meeting apprenticeship completion targets.
“This is a budget that fails Queenslanders. It is a budget that fails small and family business, a budget that fails the Sunshine Coast.”— 2023-06-15View Hansard
Praised free kindy, flood recovery programs and the Centenary Motorway upgrade, and congratulated the Treasurer on a budget that delivers cost-of-living relief.
“I congratulate the Treasurer and the Premier on a bonza budget that delivers cost-of-living relief for Queenslanders and vital infrastructure upgrades for the Mount Ommaney electorate.”— 2023-06-15View Hansard
As shadow environment minister, criticised the government's housing failures, slow progress on protected areas, poor recycling rates and neglect of the Great Barrier Reef.
“After nearly a decade of inaction and wasted opportunities, things are finally starting to catch up with them. Queenslanders just do not trust them to do what they say they will do.”— 2023-06-15View Hansard
Defended the budget's Big Build, cost-of-living relief and progressive coal royalties, and warned the LNP would cut services if elected.
“The LNP always cuts; Labor always builds, and that is clear in the budget—a budget with an $88 billion Big Build of job-creating and economy-boosting infrastructure.”— 2023-06-15View Hansard
Criticised the budget for providing little new for Southern Downs, with dire housing shortages, rampant youth crime in Goondiwindi and the wrong water infrastructure priorities.
“I believe that if this situation is not addressed then deaths will occur, either of perpetrators because of defensive actions by the victims or of victims because of the assault by the perpetrators.”— 2023-06-15View Hansard
Praised cost-of-living measures, the Patient Travel Subsidy Scheme increase and ongoing infrastructure funding for Hervey Bay.
“This state budget focuses on the things that matter to Queenslanders and the people of Hervey Bay.”— 2023-06-15View Hansard
Criticised the budget for failing local government, cutting biosecurity and Works for Queensland funding, and leaving regional roads and health services inadequate.
“This Palaszczuk Labor budget fails to deliver for Queenslanders on the long-term cost-of-living relief, the youth crime crisis, the health crisis and the housing crisis.”— 2023-06-15View Hansard
As Minister for Child Safety, praised the record $2.14 billion child safety budget, 123 new child safety officers and investments in Far North Queensland infrastructure.
“I am proud to announce a record child safety budget of $2.14 billion—the first time the child safety budget has topped $2 billion.”— 2023-06-15View Hansard
Welcomed cost-of-living relief but questioned why more surplus was not directed to housing, criticised inadequate palliative care funding and called for a long-term housing strategy.
“With a record net operating surplus of more than $12 billion, I appreciate efforts to pay down debt; however, given what it is costing in support and health services to tackle increased poor mental and physical health due to the housing crisis, why is more not being injected into housing from this surplus?”— 2023-06-15View Hansard
Praised free kindy, electricity rebates and local school infrastructure investments, and challenged the LNP to clarify their position on coal royalties.
“This year's state budget is a cost-of-living budget.”— 2023-06-15View Hansard
As shadow transport minister, catalogued project cost blowouts including Cross River Rail, Gold Coast Light Rail and Coomera Connector, and criticised the closure of Driver Reviver centres.
“The actual cost of Cross River Rail is likely to be around the $9.37 billion mark, and stay tuned. It goes up every single year.”— 2023-06-15View Hansard
Praised the budget's cost-of-living relief, health investments including Ipswich Hospital expansion, and local infrastructure for Ipswich West.
“I thank Treasurer Cameron Dick, Premier Annastacia Palaszczuk, and all of the other Queensland cabinet ministers for a great budget.”— 2023-06-15View Hansard
Criticised the budget for squandering the surplus opportunity on housing, arguing the Gold Coast has been shortchanged by $360 million in housing investment over 12 years.
“I would have thought, with the sort of surpluses that the Treasurer announced, that if they were serious about addressing the housing crisis in Queensland they might have come out with something like, 'Let's double the availability of the social and affordable housing supply across Queensland by 2032.'”— 2023-06-15View Hansard
Praised the budget's cost-of-living measures, the $530 million Townsville Hospital investment and local school upgrades in Mundingburra.
“I want to thank the Premier and the Treasurer for an amazing budget that really sets up this state for an exceptionally bright and exciting future.”— 2023-06-15View Hansard
Criticised the budget for failing to deliver long-term solutions on cost of living, health, housing and crime, with 95 per cent of health spending pushed beyond the current financial year.
“Revenue in this state has never been higher but, as every single Queenslander knows, services under this government have never been worse.”— 2023-06-15View Hansard
As Transport Minister, defended the government's infrastructure delivery record, progressive coal royalties and energy transition plan, and criticised the opposition as policy-free.
“We are not going to cut projects, we will deliver projects. We are a proud government.”— 2023-06-15View Hansard
Criticised the lack of funding for northern Gold Coast road exits and infrastructure, and the reduction in promised police numbers for Pimpama and Coomera stations.
“We have less than 75 per cent of the police promised for the northern Gold Coast on the northern Gold Coast, the fastest growing region in Queensland.”— 2023-06-15View Hansard
As Environment Minister, praised investments in protected areas, national park management, Indigenous ranger programs and multicultural affairs.
“I am proud to be a member of a government that has listened to the community and that uses this budget to make significant investments in the areas that really matter.”— 2023-06-15View Hansard
▸In Detail16 June 2023View Hansard
As shadow Treasurer, supported the Revenue Legislation Amendment Bill's build-to-rent tax concessions, land tax reforms and regional payroll tax concessions during Consideration in Detail, while noting Queensland was behind other states on build-to-rent and questioning the implementation timeline.
“Obviously we will be supporting the revenue measures here tonight in respect of build-to-rent and also the amendments to the land tax concessions and the regional payroll tax concession.”— 2023-06-16View Hansard