Income Tax Assessment Act 1997 (Cth)
LegislationReferenced in 5 bills
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.
Trusts Bill 2024
This bill replaces Queensland's 50-year-old Trusts Act 1973 with modernised legislation based on recommendations from the Queensland Law Reform Commission. It updates the rules governing how trusts are managed, giving trustees clearer powers and duties while strengthening protections for beneficiaries. This bill lapsed at the end of the 57th Parliament and did not become law.
Trusts Bill 2025
This bill replaces Queensland's Trusts Act 1973 with modernised legislation that clarifies the powers and duties of trustees, makes it easier to replace trustees who die or become incapacitated, and gives beneficiaries clearer rights to see how their trust is being managed. It broadly implements recommendations from the Queensland Law Reform Commission's comprehensive 2012-2013 review of trust law.
Hospital Foundations Bill 2018
This bill modernises the governance of Queensland's 13 hospital foundations and separately allows Queensland farmers to grow industrial cannabis (hemp) seeds for food. It repeals the outdated Hospitals Foundations Act 1982 and introduces updated rules for how foundations are run, funded, and overseen, while amending the Drugs Misuse Act 1986 to enable the hemp seed food industry.
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.