Taxation Administration Act 2001
LegislationReferenced in 20 bills
Waste Reduction and Recycling (Waste Levy) and Other Legislation Amendment Bill 2018
This bill introduces a waste disposal levy in Queensland, starting at $70 per tonne from 4 March 2019, to discourage sending waste to landfill and boost recycling. The levy funds a $100 million Resource Recovery Industry Development Program and stops Queensland being used as a cheap dumping ground for interstate waste.
Payroll Tax Rebate, Revenue and Other Legislation Amendment Bill 2015
This bill is an omnibus package that amends nine Acts. Its centrepiece is a 25 per cent payroll tax rebate on apprentice and trainee wages for three years, backed by $45 million. It also sets up the legal framework for electronic property conveyancing, creates a stamp duty concession for mining exploration farm-in deals, delays anti-bikie licensing rules by 12 months, and requires licensed plumbers to install water meters.
Land Tax and Other Legislation (Empty Homes Levy) Amendment Bill 2022
This bill would have created an empty homes levy in Queensland, charging property owners 5% of the market value of residential properties left vacant for more than six months each year. It was a private member's bill introduced by Greens MP Dr Amy MacMahon during the housing crisis, modelled on Vancouver's Empty Homes Levy. The bill was discharged and did not become law.
Revenue and Other Legislation Amendment Bill 2025
This bill implements several 2025-26 State Budget measures and makes other amendments across seven Acts. It extends the doubled First Home Owner Grant and the apprentice payroll tax rebate, introduces contingency windfall taxes to protect foreign surcharge revenue, reforms how Budget Estimates hearings are chaired, and clarifies SPER registration fee rules.
Home Ownership and Other Legislation Amendment Bill 2026
This bill amends Queensland's revenue and grants legislation to support home ownership and fix administrative issues across multiple tax laws. It ensures participants in the Boost to Buy and Help to Buy shared equity programs can access the same stamp duty concessions, First Home Owner Grant, and land tax exemptions as other home buyers.
Revenue and Other Legislation Amendment Bill 2018
This bill amends a wide range of Queensland legislation covering tax administration, electronic property conveyancing, fine enforcement, alcohol restrictions in Indigenous communities, cultural heritage protections, and the Cross River Rail project. It is administered by the Deputy Premier, Treasurer and Minister for Aboriginal and Torres Strait Islander Partnerships.
Revenue Legislation Amendment Bill 2022
This bill implements a range of revenue measures from the 2021-22 and 2022-23 Queensland State Budgets. It introduces a new mental health levy on large employers, reforms land tax to account for interstate property holdings, increases coal royalty rates during periods of high prices, and provides tax relief for small businesses, apprentice employers, and retirement visa holders.
State Penalties Enforcement Amendment Bill 2017
This bill overhauls how Queensland collects unpaid fines through the State Penalties Enforcement Registry (SPER). It creates Work and Development Orders so people in hardship can clear their fines through unpaid work, medical treatment, counselling or courses instead of paying cash, while giving SPER stronger tools against people who refuse to engage.
State Penalties Enforcement (Modernisation) Amendment Bill 2022
This bill modernises Queensland's fines enforcement system by centralising the management of camera-detected and tolling offence fines under the Queensland Revenue Office and SPER, so people deal with one agency instead of several. It also reduces land tax for Special Disability Trusts, guarantees the security of rental bonds held by the Residential Tenancies Authority, and updates government confidentiality rules.
Royalty Legislation Amendment Bill 2020
This bill overhauls how Queensland charges royalties on petroleum production, replacing the old wellhead value method with a simpler volume-based model from 1 October 2020. It also brings mineral and petroleum royalty administration under the Taxation Administration Act 2001, creating a consistent framework with state taxes.
Revenue and Other Legislation Amendment Bill 2016
This bill makes a range of technical changes to Queensland's tax, superannuation, and government planning laws. It tightens a stamp duty home concession rule, backdates several tax exemptions that have been run administratively, lets State and Local Government employees choose their own super fund, opens QSuper and LGIAsuper to everyone, and cuts duplicated Queensland Plan reporting.
Duties and Other Legislation Amendment Bill 2016
This bill makes three stamp duty and grant changes from the 2016-17 Queensland Budget. It adds a 3% duty surcharge for foreign buyers of residential property, temporarily boosts the First Home Owner's Grant to $20,000, and extends a family farm transfer duty concession beyond gifts.
Revenue Legislation Amendment Bill 2023
This bill implements several 2023-24 State Budget revenue measures and makes technical amendments to Queensland tax legislation. It creates tax concessions to encourage build-to-rent housing developments with affordable housing, simplifies the land tax home exemption, extends payroll tax relief for regional employers and apprentice wages, and closes off common law tax refund claims.
Revenue Legislation Amendment Bill 2017
This bill rolls several 2017-18 State Budget tax measures into one package. It extends the boosted $20,000 First Home Owners' Grant for another six months, introduces a new 1.5 per cent land tax surcharge on overseas-based landowners, tightens foreign buyer duty rules, and restores tenant protections against landlords passing on land tax on older commercial leases.
Revenue Legislation Amendment Bill 2018
This bill makes changes across several Queensland revenue laws to implement 2017 election commitments and 2018-19 Budget measures. It increases duties on foreign property buyers and luxury vehicles, extends the boosted First Home Owner Grant, raises land tax on large landholdings, extends the payroll tax rebate for apprentice and trainee wages, modernises the primary production land tax exemption, validates historical mining royalty assessments, and enables electronic delivery of land tax documents.
Betting Tax Bill 2018
This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue that betting operators earn from customers located in Queensland. It replaces the old wagering tax (which was based on where the operator was located) and brings Queensland into line with similar taxes in South Australia and Victoria.
Revenue Legislation Amendment Bill 2024
This bill removes stamp duty for first home buyers purchasing new homes or vacant land to build on, with no property value cap. It also lets home buyers rent out part of their property without losing stamp duty concessions, and exempts medical practices from payroll tax on wages paid to GPs.
Betting Tax and Other Legislation Amendment Bill 2022
This bill increases Queensland's betting tax from 15 to 20 per cent by adding a 5 per cent racing levy, and directs 80 per cent of that revenue to Racing Queensland to fund the racing industry. It also makes administrative changes to support the new mental health levy on large employers.
Revenue and Other Legislation Amendment Bill 2024
This bill implements several 2024-25 State Budget revenue measures. It makes it cheaper for first home buyers by increasing stamp duty concession thresholds and doubling the First Home Owner Grant to $30,000, while raising surcharges on foreign and absentee property owners and extending payroll tax rebates for apprentice and trainee wages.
Revenue and Other Legislation Amendment Bill 2019
This bill implements 2019-20 Queensland Budget revenue measures across land tax, payroll tax, and petroleum royalties. It raises the payroll tax exemption threshold to help smaller businesses, introduces a higher payroll tax rate for large employers, increases land tax on large corporate landholdings and foreign owners, lifts the petroleum royalty rate, and provides a payroll tax discount for regional employers.