Legislation overview

See proposed legislative amendments available for review. You can also look at recent legislative amendments.

Community Ambulance Cover Act 2003

This Act allows for the collection of a levy to fund ambulance services in Queensland. It uses 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.

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 1915

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 unimproved value of taxable land exceeds certain thresholds.

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.

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This Act was repealed on 1 March 2002, but is still valid for documents dated before this time.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, Land Tax Act 1915 and the Community Ambulance Cover Act 2003 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.