Office of State Revenue
OrganisationReferenced in 8 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.
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.
Mineral, Water and Other Legislation Amendment Bill 2018
This bill makes wide-ranging changes to Queensland's mineral resources and water management laws. It improves dispute resolution between landholders and resource companies, requires climate change to be explicitly considered in water planning, recognises Aboriginal and Torres Strait Islander cultural values in water plans, and gives the government new emergency powers to address urgent water quality problems.
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 The bill also removes outdated prohibitions on interstate interactive wagering.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.
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.