Taxation Administration Regulation 2012
LegislationReferenced in 4 bills
Royalty Legislation Amendment Bill 2020
This bill changes how Queensland calculates petroleum royalties and modernises royalty administration for both petroleum and minerals. From 1 October 2020, petroleum royalty is based on production volume rather than the previous complex 'wellhead value' method, providing greater certainty for the coal seam gas and LNG industry.
Revenue Legislation Amendment Bill 2018
This bill implements several 2017-18 state budget measures and election commitments affecting property duty, vehicle registration, first home buyer grants, land tax, payroll tax, and mining royalties. It increases taxes on foreign property buyers and luxury vehicles while extending benefits for first home buyers and employers of apprentices.
Betting Tax Bill 2018
This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue of betting operators from bets made by customers in Queensland. It replaces the old point-of-supply tax system, ensuring that Queensland collects tax revenue based on where punters are located when they bet, rather than where the betting company is licensed. This brings Queensland into line with South Australia and Victoria.
Revenue and Other Legislation Amendment Bill 2019
This bill implements the 2019-20 Budget revenue measures, making significant changes to land tax, payroll tax, and petroleum royalties. It raises taxes on large landholders and foreign property owners while providing relief for small businesses, regional employers, and those who hire apprentices.