Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2025

- As at 28 February 2025
- Act 1 of 2025

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement

   PART 2 - AMENDMENT OF DUTIES ACT 2001

           Division 1 - Preliminary

   3.      Act amended

           Division 2 - Amendments taken to have commenced on 6 December 2024

   4.      Amendment of s 153 (Reassessment—disposal after occupation date for residence)
   5.      Insertion of new ch 17, pt 30

           Division 2A - Amendment commencing on assent

   5A.     Insertion of new ch 17, pt 31

           Division 3 - Amendments commencing on 1 May 2025

   6.      Amendment of s 85 (Purpose of pt 9)
   7.      Amendment of s 86 (What is a home and a first home)
   8.      Amendment of s 86C (What is vacant land)
   9.      Amendment of s 86D (What is a vacant land concession beneficiary)
   10.     Amendment of s 90 (What is the dutiable value of residential land or vacant land)
   11.     Replacement of ch 2, pt 9, div 3, hdg (Concessions for homes and first homes)
   12.     Amendment of s 92 (Concession—first home)
   13.     Insertion of new ss 92A and 92B
   14.     Amendment of s 93 (Concession—mixed and multiple claims for individuals—residential land)
   15.     Replacement of s 93A (Concession—mixed and multiple claims for individuals—vacant land)
   16.     Amendment of s 94 (Concession—mixed and multiple claims for trustees—residential land)
   17.     Amendment of s 94A (Concession—mixed and multiple claims for trustees—vacant land)
   18.     Amendment of s 153 (Reassessment—disposal after occupation date for residence)
   19.     Amendment of s 154 (Reassessment—noncompliance with occupancy requirements)
   20.     Insertion of new s 154A
   21.     Amendment of s 155 (When transferees, lessees and vested persons for land must give notice for reassessment)
   22.     Insertion of new s 687
   23.     Amendment of sch 3 (Rates of duty on dutiable transactions and relevant acquisitions for landholder and corporate trustee duty)
   24.     Amendment of sch 4A (Amount of concession for transfer duty—first home—residential land)
   25.     Omission of sch 4B (Amount of concession for transfer duty—first home—vacant land)
   26.     Amendment of sch 6 (Dictionary)

   PART 2A - AMENDMENT OF LAND TAX ACT 2010

   26A.    Act amended
   26B.    Insertion of new pt 10, div 10

   PART 3 - AMENDMENT OF PAYROLL TAX ACT 1971

   27.     Act amended
   28.     Amendment of s 14 (Exemption from payroll tax and mental health levy)

   PART 4 - AMENDMENT OF SOUTH-EAST QUEENSLAND WATER (DISTRIBUTION AND RETAIL RESTRUCTURING) ACT 2009

   29.     Act amended
   30.     Insertion of new ch 6, pt 15

   PART 5 - AMENDMENT OF TAXATION ADMINISTRATION ACT 2001

   31.     Act amended
   32.     Insertion of new pt 13, div 13