Taxation Administration Act 2001
LegislationReferenced in 17 bills
Waste Reduction and Recycling (Waste Levy) and Other Legislation Amendment Bill 2018
This bill introduces a waste levy on waste delivered to landfill sites in Queensland, starting at $70 per tonne from March 2019. It aims to discourage landfill disposal, encourage recycling, stop interstate waste dumping, and fund a $100 million resource recovery program. Households are protected from direct cost increases through annual payments to local governments.
Co-operatives National Law Bill 2020
This bill adopts the Co-operatives National Law as a law of Queensland, replacing the outdated Cooperatives Act 1997. Queensland was the last state or territory to join this national scheme, which gives co-operatives a consistent legal framework across Australia. The bill reduces red tape for small co-operatives, allows automatic interstate recognition, and updates governance standards.
Land Tax and Other Legislation (Empty Homes Levy) Amendment Bill 2022
This bill proposed an Empty Homes Levy to tackle Queensland's housing crisis by taxing vacant residential properties and undeveloped land at 5% of their capital improved value each year. Modelled on Vancouver's empty homes tax, which reduced vacancies by 24%, it aimed to push an estimated 20,600 vacant homes back onto the rental market over four years. This was a private member's bill introduced by Dr Amy MacMahon MP (Member for South Brisbane). It was discharged and did not become law.
Revenue and Other Legislation Amendment Bill 2025
This bill implements 2025-26 State Budget measures and makes amendments across seven Acts. It extends the doubled First Home Owner Grant and the payroll tax rebate for apprentice and trainee wages, introduces windfall tax provisions to protect state revenue if foreign property surcharges are struck down by courts, clarifies SPER registration fees, validates a renewable energy generation authority transfer, and reforms Budget Estimates hearings.
Property Law Bill 2023
This bill replaces Queensland's nearly 50-year-old Property Law Act 1974 with a modernised framework covering how property is bought, sold, leased, and mortgaged. It introduces a new statutory seller disclosure scheme requiring sellers to provide standardised information to buyers before contracts are signed, updates the law to support electronic conveyancing and digital transactions, and removes outdated provisions that no longer reflect modern property practice.
Revenue and Other Legislation Amendment Bill 2018
This bill makes wide-ranging amendments across revenue, penalties, Indigenous community safety, cultural heritage, and transport infrastructure legislation. It expands electronic property settlement in Queensland, formalises several beneficial tax arrangements, improves the SPER debt management system, closes a loophole allowing homemade alcohol production in remote Indigenous communities, and makes governance changes to the Cross River Rail Delivery Authority.
Revenue Legislation Amendment Bill 2022
This bill implements the major revenue measures from the 2022-23 Queensland State Budget. It introduces a mental health levy on large employers, increases coal royalty rates during high-price periods, reforms land tax to account for interstate landholdings, and provides various stamp duty exemptions for small businesses, deceased estates and retirement visa holders.
State Penalties Enforcement (Modernisation) Amendment Bill 2022
This bill modernises Queensland's fines enforcement system and makes changes across several unrelated policy areas. It centralises the handling of camera-detected and tolling fines under a single agency (SPER within the Queensland Revenue Office), extends land tax concessions to Special Disability Trusts, reforms how the Residential Tenancies Authority is funded, and updates confidentiality rules for state penalties and taxation officials.
Royalty Legislation Amendment Bill 2020
This bill overhauls how Queensland calculates petroleum royalties, replacing the old 'wellhead value' system with a simpler volume-based model that applies different rates depending on whether gas is sold domestically, supplied to LNG projects, produced as part of an LNG project, or is liquid petroleum. It also brings mineral and petroleum royalty administration under the Taxation Administration Act 2001 for consistency with state taxes.
Revenue Legislation Amendment Bill 2023
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.
Revenue Legislation Amendment Bill 2018
This bill makes wide-ranging changes to Queensland's revenue laws, implementing 2017 election commitments and 2018-19 Budget measures. It increases duties on foreign property buyers and luxury vehicles, extends the First Home Owners' Grant, raises land tax for large landholdings, extends payroll tax relief for apprentice and trainee employers, modernises primary production tax exemptions, and introduces an online land tax portal.
Betting Tax Bill 2018
This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue of betting operators from bets placed by customers in Queensland. It replaces the previous point-of-supply wagering tax and aligns Queensland with similar reforms in other Australian states. The bill also removes outdated prohibitions on interstate interactive wagering.
Revenue Legislation Amendment Bill 2024
This bill removes stamp duty for first home buyers purchasing new homes or vacant land in Queensland, lets home buyers rent out part of their property without losing their duty concession, and exempts medical practices from payroll tax on wages paid to GPs. It delivers on commitments made during the 2024 State Election campaign.
Betting Tax and Other Legislation Amendment Bill 2022
This bill increases the tax on betting operators from 15 to 20 per cent and directs 80 per cent of the revenue to Racing Queensland, creating a more sustainable funding model for the racing industry. It also guarantees at least $20 million per year for country thoroughbred race meetings and makes administrative changes to support the rollout of the mental health levy on large employers from 1 January 2023.
Revenue and Other Legislation Amendment Bill 2024
This bill implements revenue measures from the 2024-25 Queensland State Budget. It makes home ownership more affordable for first home buyers by increasing stamp duty concession thresholds and doubling the First Home Owner Grant to $30,000, while increasing taxes on foreign property investors and absentee landowners, and extending payroll tax relief for employers of apprentices and trainees.
Revenue and Other Legislation Amendment Bill 2019
This bill implements revenue measures from the 2019-20 Queensland Budget. It raises land tax rates on large corporate landholdings and foreign owners, increases the petroleum royalty rate from 10% to 12.5%, adjusts payroll tax thresholds and rates, and provides targeted tax relief for regional employers and businesses that employ apprentices and trainees.
Local Government Electoral and Other Legislation (Expenditure Caps) Amendment Bill 2022
This bill introduces spending caps for Queensland local government elections, limiting how much candidates, political parties and third parties can spend on campaigning. It was prompted by the Crime and Corruption Commission's Operation Belcarra findings about uneven financial competition in council elections and implements recommendations from a parliamentary committee inquiry.