Legislation overview

Building Boost Grant Act 2011

This Act provides a grant to help persons buying or building a new home. It was established to improve housing affordability, increase housing supply and support employment in the housing construction industry.

Community Ambulance Cover Act 2003

This Act was repealed on 1 July 2011. The Act allowed for the collection of a levy to fund Ambulance Services in Queensland. It used the system of supply and sale of electricity as the basis to impose and collect the levy.

Debits Tax Act 1990

This Act was abolished on 30 June 2005. It imposed debits tax on all withdrawals on accounts held with financial institutions in Queensland that had cheque-drawing facilities, including cash, cheque, ATM and EFTPOS withdrawals. This Act was subsequently repealed on 8 April 2011.

Duties Act 2001

This Act imposes a form of tax called ‘duty’ that is charged on certain transactions or written documents. Transactions involving property such as real estate or certain business assets are subject to duty. Duty also applies to insurance policies and applications to register or transfer vehicles.

First Home Owner Grant Act 2000

This Act provides a grant to help first home buyers. The First Home Owner Scheme is a Commonwealth scheme that is administered and funded by the states and territories.

Fuel Subsidy Act 1997

This Act provided a subsidy to licenced fuel retailers and bulk end users. It resulted in cheaper fuel for Queensland fuel consumers. The Fuel Subsidy Scheme was abolished on 1 July 2009.

Land Tax Act 2010

This Act imposes a tax on freehold land owned in Queensland as at midnight on 30 June each year. Landowners are liable for land tax when the aggregate taxable value of taxable land exceeds certain thresholds. This Act replaces the repealed Land Tax Act 1915.

Mineral Resources Act 1989

(only in relation to mining royalty)

This Act and the Mineral Resources Regulation 2003 deal with, among other things, the imposition and calculation of royalty in relation to certain commodities. 

Payroll Tax Act 1971

This Act imposes a tax upon an employer, or group of employers, when the total of their yearly Australian taxable wages exceeds the current exemption threshold of $1,000,000.

Petroleum and Gas (Production and Safety) Act 2004

(only in relation to petroleum royalty)

This Act and the Petroleum and Gas (Production and Safety) Regulation 2004 deal with, among other things, the imposition and calculation of royalty in relation to petroleum and gas. 

Stamp Act 1894

This Act was repealed on 1 March 2002, but is still valid for documents dated before this time. It imposes a tax called ‘stamp duty’ on certain written documents. Refer to the Duties Act 2001 for transactions entered into on or after 1 March 2002.

Taxation Administration Act 2001

This Act deals with the administration of the Duties Act 2001, Payroll Tax Act 1971 and Land Tax Act 2010, including how unpaid tax interest and penalties are applied.

Tobacco Products (Licensing) Act 1988

This Act imposed licence fees on tobacco wholesalers and retailers, and regulated their licensing. All states and territories have stopped collecting these fees and the Act is no longer administered. This Act was repealed on 8 April 2011; however, the confidentiality provisions in section 43 of this Act continue under the Taxation Administration Act 2001.