Taxation Administration Regulation 2012
LegislationReferenced in 4 bills
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 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 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.