{"id":"BILL-QLD-revenue-and-other-legislation-amendment-bill-2025","name":"Revenue and Other Legislation Amendment Bill 2025","slug":"revenue-and-other-legislation-amendment-bill-2025","collection":"bill","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":null,"makingDate":"2025-01-01","administeringDepartment":null,"currentVersion":{"id":446113,"registerId":"BILL-QLD-revenue-and-other-legislation-amendment-bill-2025:current","compilationNumber":null,"startDate":"2025-01-01","status":"in_force","reasons":null,"registeredAt":"2026-05-06T12:45:21.578Z"},"sections":[{"sectionNumber":"retrieval-0001","sectionType":"document_chunk","heading":"Document excerpt 1","content":"# Revenue and Other Legislation Amendment Bill 2025\n\nQueensland\nRevenue and Other\nLegislation Amendment Bill\n2025\n\nQueensland\nRevenue and Other Legislation\nAmendment Bill 2025\nContents\nPage\nPart 1 Preliminary\n1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\n2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nPart 2 Amendment of Duties Act 2001\n3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\n4 Amendment of s 246B (Charge over interest in land for unpaid transfer\nduty) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\n5 Insertion of new ch 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nChapter 4A Windfall duty\nPart 1 Preliminary\n246J Application of chapter . . . . . . . . . . . . . . . . . . . . . . . . 7\n246K Commissioner must publish decision day . . . . . . . . . 8\n246L Imposition of windfall duty . . . . . . . . . . . . . . . . . . . . . 9\nPart 2 Some basic concepts for windfall duty\n246M What is an AFAD windfall . . . . . . . . . . . . . . . . . . . . . 9\n246N What is a claim for an AFAD windfall . . . . . . . . . . . . 9\nPart 3 Liability for windfall duty\n246O When liability for windfall duty arises . . . . . . . . . . . . . 11\n246P Who is liable to pay windfall duty . . . . . . . . . . . . . . . 12\n246Q Rate of windfall duty . . . . . . . . . . . . . . . . . . . . . . . . . 13\n246R Commissioner must apply amounts paid for invalid AFAD to\nliability for windfall duty . . . . . . . . . . . . . . . . . . . . . . . 13\nPart 4 Reassessment of windfall duty\n246S Reassessment of windfall duty . . . . . . . . . . . . . . . . . 14\nPart 5 Provisions for administering windfall duty\n246T Limitation period does not apply for particular reassessments\n\nContents\nRevenue and Other Legislation Amendment Bill 2025\nPage 2\nAuthorised by the Parliamentary Counsel\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15\n246U Unpaid tax interest . . . . . . . . . . . . . . . . . . . . . . . . . . 15\n246V Charge over interest in land for unpaid windfall duty relating\nto dutiable transaction . . . . . . . . . . . . . . . . . . . . . . . . 16\n246W Application of ss 246C–246G in relation to charge . . 17\nPart 6 Miscellaneous\n246X Duty validly imposed under chs 2 and 3 not affected by invalid\nAFAD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18\n246Y Right to recovery of transfer duty payment under s 246I not\naffected by invalid AFAD . . . . . . . . . . . . . . . . . . . . . . 18\n246Z No payment of interest by commissioner for payment in\nrelation to purported liability for invalid AFAD . . . . . . 19\n6 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . 19\nPart 3 Amendment of Electricity Act 1994\n7 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\n8 Insertion of new ch 14, pt 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\nPart 21 Validation of transfers of particular generation authority\n363 Transfer dated 14 June 2024 . . . . . . . . . . . . . . . . . . 20\n364 Transfer dated 20 June 2025 . . . . . . . . . . . . . . . . . . 21\nPart 4 Amendment of First Home Owner Grant and Other Home Owner\nGrants Act 2000\n9 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\n10 Amendment of pt 3, div 7, hdg (Relevant eligible transactions—20\nNovember 2023 to 30 June 2025) . . . . . . . . . . . . . . . . . . . . . . . . 21\n11 Amendment of s 25EA (Meaning of relevant eligible transaction) 22\nPart 5 Amendment of Land Tax Act 2010\n12 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\n13 Amendment of s 60 (Unpaid land tax is a first charge on land) . . 22\n14 Insertion of new pt 7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nPart 7A Windfall tax\nDivision 1 Preliminary\n63A Application of part . . . . . . . . . . . . . . . . . . . . . . . . . . . 23\n63B Commissioner must publish decision day . . . . . . . . . 25\n63C Imposition of windfall tax . . . . . . . . . . . . . . . . . . . . . . 25\nDivision 2 Some basic concepts for windfall tax\n63D What is a land tax windfall . . . . . . . . . . . . . . . . . . . . . 25\n63E What is a claim for a land tax windfall . . . . . . . . . . . . 26\nDivision 3 Liability for windfall tax\n\nContents\nRevenue and Other Legislation Amendment Bill 2025\nPage 3\nAuthorised by the Parliamentary Counsel\n63F When liability for windfall tax arises . . . . . . . . . . . . . . 28\n63G Who is liable to pay windfall tax . . . . . . . . . . . . . . . . 28\n63H Rate of windfall tax . . . . . . . . . . . . . . . . . . . . . . . . . . 29\n63I Commissioner must apply amounts paid for invalid land tax to\nliability for windfall tax . . . . . . . . . . . . . . . . . . . . . . . . 29\nDivision 4 Reassessment of windfall tax\n63J Reassessment of windfall tax . . . . . . . . . . . . . . . . . . 31\nDivision 5 Effect of purported liability for invalid land tax on other\nliabilities for land tax\n63K Land tax validly imposed on taxable land not affected by\ninvalid land tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32\nDivision 6 Recovery of windfall tax\nSubdivision 1 Charge for unpaid windfall tax\n63L Charge over interest in land for outstanding liability for\nwindfall tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\n63M Commissioner may apply to Supreme Court for order to sell\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\n63N When court must order sale of land . . . . . . . . . . . . . 34\n63O Application of proceeds of sale . . . . . . . . . . . . . . . . . 35\n63P Registration of transfer . . . . . . . . . . . . . . . . . . . . . . . 35\n63Q Former owner may recover proceeds of sale as a debt 36\nSubdivision 2 Other recovery provisions\n63R Recovery of windfall tax from mortgagee . . . . . . . . . 36\n63S Other security for payment of outstanding liability . . . 37\nDivision 7 Miscellaneous\n63T Limitation period does not apply for particular reassessments\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37\n63U Unpaid tax interest . . . . . . . . . . . . . . . . . . . . . . . . . . 38\n63V No payment of interest by commissioner for payment in\nrelation to purported liability for invalid land tax . . . . 38\n15 Amendment of s 64 (Purpose and operation of pt 8) . . . . . . . . . 39\n16 Amendment of s 66 (Application of pt 8) . . . . . . . . . . . . . . . . . . . 39\n17 Amendment of s 67 (When is a land tax benefit obtained) . . . . . 39\n18 Amendment of s 68 (Matters to be considered in deciding purpose for\nscheme) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39\n19 Amendment of s 69 (Assessments because of land tax benefit from\nscheme) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40\n20 Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . 40\n\nContents\nRevenue and Other Legislation Amendment Bill 2025\nPage 4\nAuthorised by the Parliamentary Counsel\nPart 6 Amendment of Parliament of Queensland Act 2001\n21 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41\n22 Insertion of new s 91D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41\n91D Chairperson for certain public hearings . . . . . . . . . . . 41\nPart 7 Amendment of Payroll Tax Act 1971\n23 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41\n24 Amendment of s 27A (Rebate for periodic liability) . . . . . . . . . . . 42\n25 Amendment of s 35A (Rebate for annual payroll tax amount) . . 42\n26 Amendment of s 43A (Rebate for final payroll tax amount) . . . . . 42\n27 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . 42\nPart 8 Amendment of State Penalties Enforcement Act 1999\n28 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42\n29 Amendment of s 35 (Effect of registration under this division) . . 43\n30 Insertion of new pt 10, div 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . 43\nDivision 10 Transitional and validating provision for Revenue and\nOther Legislation Amendment Act 2025\n198 Default certificates registered on or after 10 June 2022 43\n\n2025\nA Bill\nfor\nAn Act to amend the Duties Act 2001, the Electricity Act 1994,\nthe First Home Owner Grant and Other Home Owner Grants Act\n2000, the Land Tax Act 2010, the Parliament of Queensland Act\n2001, the Payroll Tax Act 1971 and the State Penalties\nEnforcement Act 1999 for particular purposes\n\nPage 6\nAuthorised by the Parliamentary Counsel\n[s 1]\nRevenue and Other Legislation Amendment Bill 2025\nPart 1 Preliminary\nThe Parliament of Queensland enacts—\nPart 1 Preliminary\n1 Short title\nThis Act may be cited as the Revenue and Other Legislation\nAmendment Act 2025.\n2 Commencement\nParts 4 and 7 commence on 1 July 2025.\nPart 2 Amendment of Duties Act 2001\n3 Act amended\nThis part amends the Duties Act 2001.\n4 Amendment of s 246B (Charge over interest in land for\nunpaid transfer duty)\nSection 246B(3), after ‘section 156P’—\ninsert—\nor 246V\n5 Insertion of new ch 4A\nAfter chapter 4—\ninsert—\nChapter 4A Windfall duty\n1\n2\nClause 3\n4\n5\nClause 6\n7\n8\nClause 9\n10\nClause 11\n12\n13\n14\n15\nClause 16\n17\n18\n19\n\nPage 7\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\nPart 1 Preliminary\n246J Application of chapter\n(1) This chapter applies if—\n(a) AFAD was purportedly imposed on a\nrelevant transaction; and\n(b) the purported liability for the AFAD for the\ntransaction arose before 8 April 2024; and\n(c) the purported liability for the AFAD for the\ntransaction is or was assessed, and an\nassessment notice for the assessment is or\nwas given by the commissioner, before the\ndecision day; and\n(d) the purported imposition of the AFAD on\nthe transaction under this Act was invalid\nonly because chapter 4 and section 688 were\nto any extent invalid or inoperative under\nthe Commonwealth Constitution, section\n109.\n(2) Subsection (1)(d) is taken to be satisfied if a\ncorresponding provision is to any extent invalid or\ninoperative under the Commonwealth\nConstitution, section 109.\n(3) AFAD described in subsection (1) is invalid\nAFAD.\n(4) For subsection (1)(c), the decision day is the\nearlier of the following days—\n(a) the day a court first decides chapter 4 and\nsection 688 were to any extent invalid or\ninoperative as mentioned in subsection\n(1)(d);\n(b) the day a court first decides a corresponding\nprovision is to any extent invalid or\ninoperative as mentioned in subsection (2).\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n\nPage 8\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\n(5) In this section—\ncorresponding provision means any of the\nfollowing provisions, to the extent the provisions\nimpose duty on a transaction involving residential\nland and a foreign entity, or impose or provide for\na rate of tax for a foreign entity who owns land\nthat is taxable—\n(a) the Duties Act 1997 (NSW), chapter 2A or\nchapter 4, part 2B;\n(b) the Duties Act 2000 (Vic), both—\n(i) section 282A; and\n(ii) either section 18A or 28A;\n(c) the Duties Act 2001 (Tas), chapter 2, part 3A\nor section 71A or 72A;\n(d) the Duties Act 2008 (WA), chapter 3A;\n(e) the Stamp Duties Act 1923 (SA), section 72\nor 102AB;\n(f) the Land Tax Act 2010—\n(i) both sections 32(1)(b)(ii) and 104; or\n(ii) both sections 32(1)(c) and 105;\n(g) the Land Tax Act 1956 (NSW), section 5A;\n(h) the Land Tax Act 2000 (Tas), part 2, division\n1A;\n(i) the Land Tax Act 2004 (ACT), part 2A;\n(j) the Land Tax Act 2005 (Vic), both—\n(i) section 106A; and\n(ii) either schedule 1, part 4 or 5.\n246K Commissioner must publish decision day\nThe commissioner must, within 5 business days\nafter the commissioner becomes aware the\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 9\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\ndecision day has happened, give notice of the\ndecision day by publishing it on the\ncommissioner’s website.\n246L Imposition of windfall duty\n(1) This chapter imposes duty (windfall duty) on a\nclaim for an AFAD windfall.\n(2) Windfall duty is imposed on the amount of an\nAFAD windfall.\nPart 2 Some basic concepts\nfor windfall duty\n246M What is an AFAD windfall\nAn AFAD windfall, in relation to a relevant\ntransaction on which invalid AFAD is\npurportedly imposed, is an amount equal to the\ntotal of the following—\n(a) the invalid AFAD;\n(b) any assessed interest and penalty tax for the\ninvalid AFAD;\n(c) any amount paid for late payment interest in\nrelation to the invalid AFAD.\n246N What is a claim for an AFAD windfall\n(1) A person makes a claim for an AFAD windfall if\nthe person, on or after the decision day, gives\nnotice to the commissioner that the person\ndisputes the person’s liability for invalid AFAD\npurportedly imposed on a relevant transaction,\nincluding, for example, by—\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n\nPage 10\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\n(a) asking the commissioner for a reassessment\nto decrease the person’s purported liability\nfor the invalid AFAD to nil; or\n(b) objecting to the assessment of the person’s\npurported liability for the invalid AFAD\nunder the Administration Act, part 6; or\n(c) starting a proceeding in relation to the\nperson’s purported liability for the invalid\nAFAD; or\n(d) advising the commissioner that the person\ndoes not intend to pay an amount relating to\nthe person’s purported liability for the\ninvalid AFAD; or\n(e) asking the commissioner to refund an\namount paid for the person’s purported\nliability for the invalid AFAD.\n(2) Also, a person is taken to have made a claim for\nan AFAD windfall if—\n(a) the commissioner is required, under a court\norder, to repay to the person an amount paid\nto the commissioner in relation to the\nperson’s purported liability for invalid\nAFAD, other than an order in a proceeding\nmentioned in subsection (1)(c); or\n(b) all of the following apply—\n(i) the person had, before the decision day\n(whether before or after the\ncommencement of this section),\nobjected to an assessment of AFAD for\na relevant transaction;\n(ii) the question of whether the AFAD is\ninvalid AFAD is relevant to the\ndecision on the objection;\n(iii) the commissioner had not, before the\ndecision day, given a written notice to\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n35\n\nPage 11\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\nthe person of the commissioner’s\ndecision on the objection under the\nAdministration Act, section 68;\n(iv) the person does not, before the written\nnotice of the commissioner’s decision\nis given, withdraw the objection; or\n(c) both of the following apply—\n(i) the commissioner and the person are\naware of the person’s purported\nliability for invalid AFAD;\n(ii) the person does not, by the following\nday (the payment day), pay an amount\nthat would, if the invalid AFAD had\nbeen validly imposed, have been\npayable—\n(A) if the person withdrew an\nobjection mentioned in paragraph\n(b)—the day that is 30 days after\nthe person notified the\ncommissioner of the withdrawal;\n(B) otherwise—the day that is 30 days\nafter the decision day.\n(3) Subsection (2)(a) applies in relation to a\nproceeding started before or after the\ncommencement of this section.\nPart 3 Liability for windfall\nduty\n246O When liability for windfall duty arises\n(1) A person’s liability for windfall duty arises when\nthe person makes a claim for an AFAD windfall.\n(2) For subsection (1), a claim is made by a person on\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n\nPage 12\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\nthe following day—\n(a) if the person gives notice to the\ncommissioner disputing the person’s\nliability for invalid AFAD imposed on a\nrelevant transaction—the day the\ncommissioner is notified;\n(b) if the person is taken to have made a claim\nunder section 246N(2)(a)—the day the order\nis made;\n(c) if the person is taken to have made a claim\nunder section 246N(2)(b)—on the day\nwritten notice of the commissioner’s\ndecision on the objection is given;\n(d) if the person is taken to have made a claim\nunder section 246N(2)(c)—the day after the\npayment day.\n246P Who is liable to pay windfall duty\nWindfall duty must be paid by—\n(a) if a person gives notice to the commissioner\ndisputing the person’s liability for invalid\nAFAD imposed on a relevant\ntransaction—the person; or\n(b) if a person is taken to have made a claim\nunder section 246N(2)(a)—the person\nrequired to be repaid under the order; or\n(c) if a person is taken to have made a claim\nunder section 246N(2)(b)—the person who\nmade the objection; or\n(d) if a person is taken to have made a claim\nunder section 246N(2)(c)—the person who\ndoes not pay the amount by the payment\nday.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32","sortOrder":0},{"sectionNumber":"retrieval-0002","sectionType":"document_chunk","heading":"Document excerpt 2","content":"Page 13\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\n246Q Rate of windfall duty\nThe rate of windfall duty imposed on a claim for\nan AFAD windfall is 100% of the amount of the\nAFAD windfall.\n246R Commissioner must apply amounts paid for\ninvalid AFAD to liability for windfall duty\n(1) This section applies if—\n(a) a person liable for windfall duty has paid an\namount to the commissioner in relation to a\npurported liability for invalid AFAD; and\n(b) the person’s purported liability for invalid\nAFAD is, on a reassessment, decreased to\nnil.\n(2) Despite the Administration Act, section 37(1)(a),\nthe person is not entitled to a refund of the\namount.\n(3) The commissioner must apply the amount to the\nperson’s liability for windfall duty in the\nfollowing order—\n(a) firstly, any amount of the AFAD windfall\nattributable to assessed interest or penalty\ntax that would have been payable in relation\nto the invalid AFAD if it had been validly\nimposed;\n(b) secondly, any amount of the AFAD windfall\nattributable to an amount paid by the person\nfor late payment interest in relation to the\ninvalid AFAD;\n(c) thirdly, the amount of the AFAD windfall\nattributable to the invalid AFAD that would\nhave been payable if it had been validly\nimposed.\n(4) If the commissioner is required, because of an\norder of a court or tribunal, to repay an amount to\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n\nPage 14\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\na person for an amount paid in relation to invalid\nAFAD, the commissioner is taken to have\ncomplied with the order if the commissioner\napplies the amount under subsection (3).\n(5) To remove any doubt, it is declared that this\nsection does not affect the operation of the\nAdministration Act, section 42 in relation to\npayments received by the commissioner for\nwindfall duty.\nPart 4 Reassessment of\nwindfall duty\n246S Reassessment of windfall duty\n(1) This section applies if—\n(a) windfall duty is assessed on a claim for an\nAFAD windfall in relation to a relevant\ntransaction; and\n(b) the commissioner would, if the invalid\nAFAD to which the AFAD windfall relates\nhad been validly imposed on the relevant\ntransaction, have been required or permitted\nto make a reassessment of liability for\nAFAD for the relevant transaction under\nchapter 4 or the Administration Act.\n(2) If a reassessment would have been required for\nthe AFAD, the commissioner must make a\nreassessment of the windfall duty.\n(3) If a reassessment would have been permitted for\nthe AFAD, the commissioner may make a\nreassessment of the windfall duty.\n(4) For reassessing the windfall duty—\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 15\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\n(a) chapter 4 applies for working out the\namount of the invalid AFAD as if it were\nvalidly imposed AFAD; and\n(b) the Administration Act, part 5 applies for\nworking out unpaid tax interest and penalty\ntax in relation to the amount of the invalid\nAFAD as if it were validly imposed AFAD.\nPart 5 Provisions for\nadministering windfall\nduty\n246T Limitation period does not apply for\nparticular reassessments\n(1) This section applies if—\n(a) invalid AFAD is purportedly imposed on a\nrelevant transaction; and\n(b) a person makes a claim for an AFAD\nwindfall in relation to the transaction.\n(2) Despite the Administration Act, section 21, a\nreassessment to decrease the person’s liability for\nthe invalid AFAD to nil may be made at any time.\n246U Unpaid tax interest\nFor applying the Administration Act, section 54\nto an amount of unpaid windfall duty for an\nAFAD windfall—\n(a) a reference in that section to the amount of\nprimary tax is taken to be a reference to the\namount of the AFAD windfall that is\nattributable to invalid AFAD; and\n(b) the Administration Act, section 54(5) does\nnot apply; and\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 16\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\n(c) the start date for the Administration Act,\nsection 54(2) and (3) is—\n(i) if the person has paid an amount to the\ncommissioner in relation to the\npurported liability for the invalid\nAFAD and, when the last payment was\nmade, late payment interest for the\npurported liability was paid in\nfull—the day after the last payment\nwas made to the commissioner; or\n(ii) otherwise—the day after an assessment\nnotice was given for the assessment of\nthe purported liability for the invalid\nAFAD.\n246V Charge over interest in land for unpaid\nwindfall duty relating to dutiable transaction\n(1) This section applies if—\n(a) transfer duty has been imposed, and invalid\nAFAD was purportedly imposed, on a\ndutiable transaction; and\n(b) a person is liable for windfall duty in\nrelation to the invalid AFAD; and\n(c) all or part of the windfall duty is not paid by\nthe date the amount (the outstanding\nliability) is payable.\n(2) The outstanding liability is a first charge on the\nperson’s interest in AFAD residential land the\nsubject of the dutiable transaction.\n(3) The charge has priority over all other\nencumbrances over the person’s interest in the\nAFAD residential land other than a charge under\nsection 156P.\n(4) Subsection (3) applies—\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n\nPage 17\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\n(a) whether the other encumbrances over the\nperson’s interest in the land—\n(i) are registered or unregistered; or\n(ii) were created before or after the charge\narises under subsection (2); and\n(b) despite the Land Title Act 1994, part 3,\ndivisions 2 and 2A.\n(5) The commissioner may lodge, under the\nAdministration Act, part 4, division 5, a request to\nregister the charge on the land that is the subject\nof the transaction.\n(6) Despite the Administration Act, section 47B, the\nregistrar must not register the charge if the person\nis no longer the registered owner of the land.\n(7) On its registration, the charge is not affected by a\ndisposition of the person’s interest in the land.\n246W Application of ss 246C–246G in relation to\ncharge\nSections 246C to 246G apply in relation to a\ncharge on land registered under section 246V as\nif—\n(a) a reference in the provisions to land were a\nreference to the AFAD residential land\nmentioned in section 246V(2); and\n(b) a reference in the provisions to a charge\nmentioned in section 246C(1)(a) were a\nreference to the charge registered under\nsection 246V; and\n(c) a reference in the provisions to an\noutstanding liability were a reference to the\noutstanding liability under section\n246V(1)(c).\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n\nPage 18\nAuthorised by the Parliamentary Counsel\n[s 5]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\nPart 6 Miscellaneous\n246X Duty validly imposed under chs 2 and 3 not\naffected by invalid AFAD\n(1) This section applies in relation to assessments of\nduty for a relevant transaction if invalid AFAD\nwas purportedly imposed on the transaction.\n(2) To remove any doubt, it is declared that—\n(a) an assessment of duty for the relevant\ntransaction under chapter 2 or 3 is, and\nalways has been, made separately from an\nassessment of AFAD under chapter 4 for the\nsame transaction, whether or not the\nassessments are the subject of the same\nassessment notice; and\n(b) the purported imposition of the invalid\nAFAD does not affect—\n(i) the validity of an assessment of any\nother duty for the transaction; or\n(ii) any other right or liability acquired or\nincurred, or an act or omission done or\nmade, in relation to the assessment of\nother duty for the transaction.\n246Y Right to recovery of transfer duty payment\nunder s 246I not affected by invalid AFAD\n(1) This section applies if—\n(a) a person was entitled to recover an amount\nfrom another person in relation to an amount\nof transfer duty imposed on a dutiable\ntransaction under section 246I; and\n(b) invalid AFAD was purportedly imposed on\nthe transaction.\n(2) The person’s entitlement to recover the amount is\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n\nPage 19\nAuthorised by the Parliamentary Counsel\n[s 6]\nRevenue and Other Legislation Amendment Bill 2025\nPart 2 Amendment of Duties Act 2001\nnot affected merely because the amount is invalid\nAFAD.\n(3) The person may recover the amount from the\nperson as a debt as if the invalid AFAD had been\nvalidly imposed.\n246Z No payment of interest by commissioner for\npayment in relation to purported liability for\ninvalid AFAD\nA reference in the Administration Act, section\n61(1) to a refund of tax or late payment interest\ndoes not include a reference to a refund of an\namount paid to the commissioner because of the\npurported imposition of invalid AFAD on a\nrelevant transaction.\n6 Amendment of sch 6 (Dictionary)\n(1) Schedule 6—\ninsert—\nAFAD windfall, for chapter 4A, see section\n246M.\nclaim, for an AFAD windfall, for chapter 4A, see\nsection 246N.\ndecision day, for chapter 4A, see section 246J(4).\ninvalid AFAD, for chapter 4A, see section\n246J(3).\npayment day, for chapter 4A, see section\n246N(2)(c)(ii).\nwindfall duty, for chapter 4A, see section 246L.\n(2) Schedule 6, definition relevant transactions, after ‘chapter\n4’—\ninsert—\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\nClause 15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 20\nAuthorised by the Parliamentary Counsel\n[s 7]\nRevenue and Other Legislation Amendment Bill 2025\nPart 3 Amendment of Electricity Act 1994\nand 4A\nPart 3 Amendment of Electricity Act\n1994\n7 Act amended\nThis part amends the Electricity Act 1994.\n8 Insertion of new ch 14, pt 21\nChapter 14—\ninsert—\nPart 21 Validation of transfers\nof particular generation\nauthority\n363 Transfer dated 14 June 2024\n(1) This section applies in relation to the transfer of\ngeneration authority G01/17 to Tilt Renewables\nAustralia Pty Ltd ACN 101 038 331—\n(a) dated on 14 June 2024; and\n(b) stated to have effect from 26 June 2024.\n(2) The transfer is taken to be, and to have always\nbeen, validly made under this Act.\n(3) Anything done or omitted to be done by a person\nas a result of, or in reliance on, the transfer is\ntaken to be, and to have always been, as valid and\nlawful as it would be or would have been if, at the\ntime it was done or omitted to be done, the\ntransfer had been validly made under this Act.\n(4) The revocation of the transfer on 20 June 2025 is\n1\n2\n3\nClause 4\n5\nClause 6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n\nPage 21\nAuthorised by the Parliamentary Counsel\n[s 9]\nRevenue and Other Legislation Amendment Bill 2025\nPart 4 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000\ntaken to be, and to have always been, validly\nmade under this Act.\n(5) No compensation is payable by the State to any\nperson because of the operation of this section.\n364 Transfer dated 20 June 2025\n(1) This section applies in relation to the transfer of\ngeneration authority G01/17 to Tilt Renewables\nAustralia Pty Ltd ACN 101 038 331—\n(a) dated on 20 June 2025; and\n(b) stated to have effect from 20 June 2025.\n(2) To remove any doubt, it is declared that the\ntransfer is taken to be, and to have always been,\nvalidly made under this Act.\nPart 4 Amendment of First Home\nOwner Grant and Other Home\nOwner Grants Act 2000\n9 Act amended\nThis part amends the First Home Owner Grant and Other\nHome Owner Grants Act 2000.\n10 Amendment of pt 3, div 7, hdg (Relevant eligible\ntransactions—20 November 2023 to 30 June 2025)\nPart 3, division 7, heading, ‘2025’—\nomit, insert—\n2026\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\nClause 17\n18\n19\nClause 20\n21\n22\n23\n24\n\nPage 22\nAuthorised by the Parliamentary Counsel\n[s 11]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n11 Amendment of s 25EA (Meaning of relevant eligible\ntransaction)\nSection 25EA(1), ‘2025’—\nomit, insert—\n2026\nPart 5 Amendment of Land Tax Act\n2010\n12 Act amended\nThis part amends the Land Tax Act 2010.\n13 Amendment of s 60 (Unpaid land tax is a first charge on\nland)\n(1) Section 60(1), after ‘imposed’—\ninsert—\n, subject to any charge for an outstanding liability\nfor windfall tax\n(2) Section 60(2), after ‘land’—\ninsert—\n, other than any charge of an outstanding liability\nfor windfall tax\n14 Insertion of new pt 7A\nAfter part 7—\ninsert—\nPart 7A Windfall tax\nDivision 1 Preliminary\nClause 1\n2\n3\n4\n5\n6\n7\nClause 8\n9\nClause 10\n11\n12\n13\n14\n15\n16\n17\n18\n19\nClause 20\n21\n22\n23\n24\n\nPage 23\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n63A Application of part\n(1) This part applies if—\n(a) land tax was purportedly imposed on\ntaxable land for a financial year at a foreign\nsurcharge rate; and\n(b) the purported liability for the land tax\nimposed at a foreign surcharge rate arose\nbefore 8 April 2024; and\n(c) the purported liability for the land tax\nimposed at a foreign surcharge rate is or was\nassessed, and an assessment notice for the\nassessment is or was given by the\ncommissioner, before the decision day; and\n(d) the purported imposition of the land tax at\nthe foreign surcharge rate was invalid only\nbecause the provisions of this Act\npurporting to impose the foreign surcharge\nrate, including section 104 or 105, were to\nany extent invalid or inoperative under the\nCommonwealth Constitution, section 109.\n(2) Subsection (1)(d) is taken to be satisfied if a\ncorresponding provision is to any extent invalid or\ninoperative under the Commonwealth\nConstitution, section 109.\n(3) Land tax described in subsection (1) is invalid\nland tax.\n(4) Subsection (5) applies if—\n(a) sections 32(1)(b)(ii) and 104 were to any\nextent invalid or inoperative as mentioned in\nsubsection (1)(d); or\n(b) sections 32(1)(c) and 105 were to any extent\ninvalid or inoperative as mentioned in\nsubsection (1)(d).\n(5) Invalid land tax includes land tax purportedly\nimposed on taxable land for a financial year at the\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n35\n\nPage 24\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\nforeign surcharge rate under any of the provisions\nmentioned in subsection (4).\n(6) To remove any doubt, it is declared that invalid\nland tax does not include land tax validly\nimposed under section 32(1)(b)(i).\n(7) For subsection (1)(c), the decision day is the\nearlier of the following days—\n(a) the day a court first decides provisions of\nthis Act were to any extent invalid or\ninoperative as mentioned in subsection\n(1)(d);\n(b) the day a court first decides a corresponding\nprovision is to any extent invalid or\ninoperative as mentioned in subsection (2).\n(8) In this section—\ncorresponding provision means any of the\nfollowing provisions, to the extent the provisions\nimpose duty on a transaction involving residential\nland and a foreign entity, or impose or provide for\na rate of tax for a foreign entity who owns land\nthat is taxable—\n(a) the Duties Act 2001, chapter 4 and section\n688;\n(b) the Duties Act 1997 (NSW), chapter 2A or\nchapter 4, part 2B;\n(c) the Duties Act 2000 (Vic), both—\n(i) section 282A; and\n(ii) either section 18A or 28A;\n(d) the Duties Act 2001 (Tas), chapter 2, part 3A\nor section 71A or 72A;\n(e) the Duties Act 2008 (WA), chapter 3A;\n(f) the Stamp Duties Act 1923 (SA), section 72\nor 102AB;\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n\nPage 25\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n(g) the Land Tax Act 1956 (NSW), section 5A;\n(h) the Land Tax Act 2000 (Tas), part 2, division\n1A;\n(i) the Land Tax Act 2004 (ACT), part 2A;\n(j) the Land Tax Act 2005 (Vic), both—\n(i) section 106A; and\n(ii) either schedule 1, part 4 or 5.\n63B Commissioner must publish decision day\nThe commissioner must, within 5 business days\nafter the commissioner becomes aware the\ndecision day has happened, give notice of the\ndecision day by publishing it on the\ncommissioner’s website.\n63C Imposition of windfall tax\n(1) This part imposes tax (windfall tax) on a claim for\na land tax windfall.\n(2) Windfall tax is imposed on the amount of a land\ntax windfall.\nDivision 2 Some basic concepts for\nwindfall tax\n63D What is a land tax windfall\nA land tax windfall, in relation to taxable land on\nwhich invalid land tax is purportedly imposed for\na financial year, is an amount equal to the total of\nthe following—\n(a) the invalid land tax;\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26","sortOrder":1},{"sectionNumber":"retrieval-0003","sectionType":"document_chunk","heading":"Document excerpt 3","content":"Page 26\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n(b) any assessed interest and penalty tax for the\ninvalid land tax;\n(c) any amount paid for late payment interest in\nrelation to the invalid land tax.\n63E What is a claim for a land tax windfall\n(1) A person makes a claim for a land tax windfall for\ntaxable land for a financial year if the person, on\nor after the decision day, gives notice to the\ncommissioner that the person disputes the\nperson’s liability for invalid land tax purportedly\nimposed for the financial year, including, for\nexample, by—\n(a) asking the commissioner for a reassessment\nto decrease the person’s purported liability\nfor the invalid land tax to nil; or\n(b) objecting to the assessment of the person’s\npurported liability for the invalid land tax\nunder the Administration Act, part 6; or\n(c) starting a proceeding in relation to the\nperson’s purported liability for the invalid\nland tax; or\n(d) advising the commissioner that the person\ndoes not intend to pay an amount relating to\nthe person’s purported liability for the\ninvalid land tax; or\n(e) asking the commissioner to refund an\namount paid for the person’s purported\nliability for the invalid land tax.\n(2) Also, a person is taken to have made a claim for a\nland tax windfall if—\n(a) the commissioner is required, under a court\norder, to repay to the person an amount paid\nto the commissioner in relation to the\nperson’s purported liability for invalid land\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n\nPage 27\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\ntax, other than an order in a proceeding\nmentioned in subsection (1)(c); or\n(b) all of the following apply—\n(i) the person had, before the decision day\n(whether before or after the\ncommencement of this section),\nobjected to an assessment of land tax\nfor a financial year;\n(ii) the question of whether the land tax is\ninvalid land tax is relevant to the\ndecision on the objection;\n(iii) the commissioner had not, before the\ndecision day, given a written notice to\nthe person of the commissioner’s\ndecision on the objection under the\nAdministration Act, section 68;\n(iv) the person does not, before the written\nnotice of the commissioner’s decision\nis given, withdraw the objection; or\n(c) both of the following apply—\n(i) the commissioner and the person are\naware of the person’s purported\nliability for invalid land tax;\n(ii) the person does not, by the following\nday (the payment day), pay an amount\nthat would, if the invalid land tax had\nbeen validly imposed, have been\npayable—\n(A) if the person withdrew an\nobjection mentioned in paragraph\n(b)—the day that is 30 days after\nthe person notified the\ncommissioner of the withdrawal;\n(B) otherwise—the day that is 30 days\nafter the decision day.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n35\n\nPage 28\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n(3) Subsection (2)(a) applies in relation to a\nproceeding started before or after the\ncommencement of this section.\nDivision 3 Liability for windfall tax\n63F When liability for windfall tax arises\n(1) A person’s liability for windfall tax arises when\nthe person makes a claim for a land tax windfall.\n(2) For subsection (1), a claim is made by a person on\nthe following day—\n(a) if the person gives notice to the\ncommissioner disputing the person’s\nliability for invalid land tax imposed on\ntaxable land for a financial year—the day\nthe commissioner is notified;\n(b) if the person is taken to have made a claim\nunder section 63E(2)(a)—the day the order\nis made;\n(c) if the person is taken to have made a claim\nunder section 63E(2)(b)—on the day written\nnotice of the commissioner’s decision on the\nobjection is given;\n(d) if the person is taken to have made a claim\nunder section 63E(2)(c)—the day after the\npayment day.\n63G Who is liable to pay windfall tax\n(1) Windfall tax must be paid by—\n(a) if a person gives notice to the commissioner\ndisputing the person’s liability for invalid\nland tax imposed on taxable land for a\nfinancial year—the person; or\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 29\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n(b) if a person is taken to have made a claim\nunder section 63E(2)(a)—the person\nrequired to be repaid under the order; or\n(c) if a person is taken to have made a claim\nunder section 63E(2)(b)—the person who\nmade the objection; or\n(d) if a person is taken to have made a claim\nunder section 63E(2)(c)—the person who\ndoes not pay the amount by the payment\nday.\n(2) A reference in subsection (1) to the person by\nwhom windfall tax must be paid includes a\nreference to—\n(a) if the purported liability for invalid land tax\nfor which windfall tax is imposed was\nassessed under section 22(4) as if the land\nwere owned by 1 co-owner—each co-owner\nof the land when the purported liability\narose; or\n(b) if the person’s liability for invalid land tax\nfor which windfall tax is imposed was\nassessed under section 22A(1) as if the land\nwere owned by 1 person—each trustee of\nthe trust when the purported liability arose.\n63H Rate of windfall tax\nThe rate of windfall tax imposed on a claim for a\nland tax windfall is 100% of the amount of the\nland tax windfall.\n63I Commissioner must apply amounts paid for\ninvalid land tax to liability for windfall tax\n(1) This section applies if—\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n\nPage 30\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n(a) a person liable for windfall tax has paid an\namount to the commissioner in relation to a\npurported liability for invalid land tax; and\n(b) the person’s purported liability for invalid\nland tax is, on a reassessment, decreased to\nnil.\n(2) Despite the Administration Act, section 37(1)(a),\nthe person is not entitled to a refund of the\namount.\n(3) The commissioner must apply the amount to the\nperson’s liability for windfall tax in the following\norder—\n(a) firstly, any amount of the land tax windfall\nattributable to assessed interest or penalty\ntax that would have been payable in relation\nto the invalid land tax if it had been validly\nimposed;\n(b) secondly, any amount of the land tax\nwindfall attributable to an amount paid by\nthe person for late payment interest in\nrelation to the invalid land tax;\n(c) thirdly, the amount of the land tax windfall\nattributable to the invalid land tax that would\nhave been payable if it had been validly\nimposed.\n(4) If the commissioner is required, because of an\norder of a court or tribunal, to repay an amount to\na person for an amount paid in relation to invalid\nland tax, the commissioner is taken to have\ncomplied with the order if the commissioner\napplies the amount under subsection (3).\n(5) To remove any doubt, it is declared that this\nsection does not affect the operation of the\nAdministration Act, section 42 in relation to\npayments received by the commissioner for\nwindfall tax.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n35\n36\n\nPage 31\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\nDivision 4 Reassessment of windfall\ntax\n63J Reassessment of windfall tax\n(1) This section applies if—\n(a) windfall tax is assessed on a claim for a land\ntax windfall in relation to taxable land for a\nfinancial year; and\n(b) the commissioner would, if the invalid land\ntax to which the land tax windfall relates\nhad been validly imposed on the land, have\nbeen required or permitted to make a\nreassessment of liability for land tax at a\nforeign surcharge rate under this Act or the\nAdministration Act.\n(2) If a reassessment would have been required for\nthe land tax, the commissioner must make a\nreassessment of the windfall tax.\n(3) If a reassessment would have been permitted for\nthe land tax, the commissioner may make a\nreassessment of the windfall tax.\n(4) For reassessing the windfall tax—\n(a) section 32(1)(b)(ii) or (c) applies for\nworking out the amount of the invalid land\ntax as if it were validly imposed land tax at a\nforeign surcharge rate; and\n(b) the Administration Act, part 5 applies for\nworking out unpaid tax interest and penalty\ntax in relation to the amount of the invalid\nland tax as if it were validly imposed land\ntax at a foreign surcharge rate.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 32\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\nDivision 5 Effect of purported liability\nfor invalid land tax on\nother liabilities for land tax\n63K Land tax validly imposed on taxable land not\naffected by invalid land tax\n(1) This section applies in relation to assessments of\nland tax for taxable land for a financial year if\ninvalid land tax was purportedly imposed on the\nland at the foreign surcharge rate mentioned in\nsection 32(1)(b)(ii).\n(2) An assessment of land tax at the general rate\nunder section 32(1)(b)(i) is taken to be, and to\nhave always been, made separately from an\nassessment of land tax at a foreign surcharge rate,\nwhether or not the assessments are the subject of\nthe same assessment notice.\n(3) The purported imposition of the invalid land tax\ndoes not affect—\n(a) the validity of the assessment of land tax at\nthe general rate under section 32(1)(b)(i) for\nthe taxable land for the financial year; or\n(b) any other right or liability acquired or\nincurred, or an act or omission done or\nmade, in relation to the assessment of land\ntax mentioned in paragraph (a).\nDivision 6 Recovery of windfall tax\nSubdivision 1 Charge for unpaid windfall\ntax\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n\nPage 33\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n63L Charge over interest in land for outstanding\nliability for windfall tax\n(1) This section applies if—\n(a) invalid land tax was purportedly imposed on\ntaxable land for a financial year; and\n(b) a person is liable for windfall tax in relation\nto the land for the financial year; and\n(c) all or part of the windfall tax is not paid by\nthe date the amount (the outstanding\nliability) is payable; and\n(d) the person with the outstanding liability has\nan interest in the land when the liability\nbecomes payable.\n(2) The outstanding liability is a first charge on the\nperson’s interest in the land.\n(3) The charge has priority over all other\nencumbrances over the person’s interest in the\nland.\n(4) Subsection (3) applies—\n(a) whether the other encumbrances over the\nperson’s interest in the land—\n(i) are registered or unregistered; or\n(ii) were created before or after the charge\narises under subsection (2); and\n(b) despite the Land Title Act 1994, part 3,\ndivisions 2 and 2A.\n(5) The commissioner may lodge, under the\nAdministration Act, part 4, division 5, a request to\nregister the charge on the land.\n(6) Despite the Administration Act, section 47B, the\nregistrar of titles must not register the charge if the\nperson is no longer the registered owner of the\nland.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n\nPage 34\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n(7) On its registration, the charge is not affected by a\ndisposition of the person’s interest in the land.\n63M Commissioner may apply to Supreme Court\nfor order to sell\n(1) This section applies if—\n(a) a charge has been registered over the land\nunder section 63L; and\n(b) the outstanding liability has not been paid\nwithin 18 months after registration.\n(2) The commissioner may apply to the Supreme\nCourt for an order to sell the land stated in the\napplication.\n(3) At least 6 months before making the application,\nthe commissioner must give the persons\nmentioned in subsection (4) notice of the\ncommissioner’s intention to apply to the Supreme\nCourt for an order to sell the land unless the\noutstanding liability is paid within 6 months after\nthe date of the notice.\n(4) The persons to whom notice must be given are—\n(a) the persons liable to pay the outstanding\nliability; and\n(b) the owner of the land.\n63N When court must order sale of land\n(1) The court must order the sale of the land if it is\nsatisfied—\n(a) proper notice of the application for the order\nwas given under section 63M; and\n(b) there is an outstanding liability payable to\nthe State.\n(2) However, the court may make an order only for\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n\nPage 35\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\nthe land the court considers is sufficient to realise\nproceeds to pay the amounts mentioned in section\n63O(a) to (d).\n63O Application of proceeds of sale\nThe proceeds of the sale of land sold under the\norder must be applied as follows—\n(a) first, in payment of the commissioner’s\nexpenses on the application to the court for\nthe order;\n(b) second, in payment of expenses properly\nincurred by the commissioner on the sale or\nany attempted sale;\n(c) third, in payment of the outstanding liability\nunder the Administration Act, section 42;\n(d) fourth, in payment of amounts secured by a\nsecurity interest or charge on the land\nrecorded before the charge mentioned in\nsection 63M(1)(a), unless the land is sold\nsubject to the security interest or charge;\n(e) fifth, any balance must be applied as the\ncourt orders.\n63P Registration of transfer\n(1) If land is sold under the order to sell, the person\nstated in the order for this section must—\n(a) sign a transfer in the appropriate form in\nfavour of the purchaser; and\n(b) lodge the transfer with the registrar of titles.\n(2) The registrar of titles must register the transfer as\nif it had been signed by the registered owner of the\nland.\n(3) Subsection (2) applies despite non-production of\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n\nPage 36\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\nthe relevant instrument of title.\n63Q Former owner may recover proceeds of sale\nas a debt\n(1) The amount equal to the proceeds of the sale of\nland under the order to sell less an amount paid\nunder section 63O(d) is a debt payable to the\nformer owner of the land by the persons liable to\npay the outstanding liability for which the order\nwas made.\n(2) The former owner may recover the debt in a court\nof competent jurisdiction.\n(3) In this section—\nformer owner, of land sold under the order to sell,\nmeans the person who owned the land\nimmediately before its sale.\nSubdivision 2 Other recovery provisions\n63R Recovery of windfall tax from mortgagee\n(1) This section applies if—\n(a) invalid land tax was purportedly imposed on\ntaxable land for a financial year; and\n(b) a person is liable for windfall tax in relation\nto the land for the financial year; and\n(c) an outstanding liability for windfall tax is\npayable; and\n(d) the person with the outstanding liability has\nan interest in the land when the liability\nbecomes payable.\n(2) The commissioner may require a mortgagee for\nthe person’s interest in the land to pay, for the\nperson, the outstanding liability.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 37\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n(3) If a mortgagee pays an outstanding liability under\nthis section—\n(a) the mortgagee is entitled to recover the\namount from the person as a debt; and\n(b) the amount is taken to be secured by the\nmortgage in addition to any other amount it\nsecures.\n63S Other security for payment of outstanding\nliability\n(1) The commissioner may take security for the\npayment of an outstanding liability.\n(2) The security must be in the form of a bank\nguarantee or cash deposit, or both.\n(3) In this section—\nbank guarantee see section 61(3).\nDivision 7 Miscellaneous\n63T Limitation period does not apply for particular\nreassessments\n(1) This section applies if—\n(a) invalid land tax is purportedly imposed on\ntaxable land for a financial year; and\n(b) a person makes a claim for a land tax\nwindfall in relation to the land for the\nfinancial year.\n(2) Despite the Administration Act, section 21, a\nreassessment to decrease the person’s liability for\nthe invalid land tax to nil may be made at any\ntime.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28","sortOrder":2},{"sectionNumber":"retrieval-0004","sectionType":"document_chunk","heading":"Document excerpt 4","content":"Page 38\nAuthorised by the Parliamentary Counsel\n[s 14]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n63U Unpaid tax interest\nFor applying the Administration Act, section 54\nto an amount of unpaid windfall tax for a land tax\nwindfall—\n(a) a reference in that section to the amount of\nprimary tax is taken to be a reference to the\namount of the land tax windfall that is\nattributable to invalid land tax; and\n(b) the Administration Act, section 54(5) does\nnot apply; and\n(c) the start date for the Administration Act,\nsection 54(2) and (3) is—\n(i) if the person has paid an amount to the\ncommissioner in relation to the\npurported liability for the invalid land\ntax and, when the last payment was\nmade, late payment interest for the\npurported liability was paid in\nfull—the day after the last payment\nwas made to the commissioner; or\n(ii) otherwise—the day after an assessment\nnotice was given for the assessment of\nthe purported liability for the invalid\nland tax.\n63V No payment of interest by commissioner for\npayment in relation to purported liability for\ninvalid land tax\nA reference in the Administration Act, section\n61(1) to a refund of tax or late payment interest\ndoes not include a reference to a refund of an\namount paid to the commissioner because of the\npurported imposition of invalid land tax on\ntaxable land for a financial year.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n\nPage 39\nAuthorised by the Parliamentary Counsel\n[s 15]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n15 Amendment of s 64 (Purpose and operation of pt 8)\nSection 64(1), after ‘land tax’—\ninsert—\nor windfall tax\n16 Amendment of s 66 (Application of pt 8)\nSection 66, ‘land tax benefit’—\nomit, insert—\ntax benefit\n17 Amendment of s 67 (When is a land tax benefit obtained)\n(1) Section 67, ‘land tax benefit’—\nomit, insert—\ntax benefit\n(2) Section 67, ‘land tax payable’—\nomit, insert—\nland tax or windfall tax payable\n(3) Section 67(2), ‘land tax that’—\nomit, insert—\nland tax or windfall tax that\n18 Amendment of s 68 (Matters to be considered in deciding\npurpose for scheme)\nSection 68, ‘land tax benefit’—\nomit, insert—\ntax benefit\nClause 1\n2\n3\n4\nClause 5\n6\n7\n8\nClause 9\n10\n11\n12\n13\n14\n15\n16\n17\n18\nClause 19\n20\n21\n22\n23\n\nPage 40\nAuthorised by the Parliamentary Counsel\n[s 19]\nRevenue and Other Legislation Amendment Bill 2025\nPart 5 Amendment of Land Tax Act 2010\n19 Amendment of s 69 (Assessments because of land tax\nbenefit from scheme)\n(1) Section 69, heading and subsection (1), ‘land tax benefit’—\nomit, insert—\ntax benefit\n(2) Section 69(1)(b) and (c), (3)(b)(i) and (ii) and (4), after ‘land\ntax’—\ninsert—\nor windfall tax\n20 Amendment of sch 4 (Dictionary)\nSchedule 4—\ninsert—\nclaim, for a land tax windfall for part 7A, see\nsection 63E.\ndecision day, for part 7A, see section 63A(7).\nforeign surcharge rate, for the imposition of land\ntax, for part 7A, means either of the following\nrates—\n(a) the surcharge rate for a foreign company or\ntrustee of a foreign trust under section\n32(1)(b)(ii);\n(b) the rate for an absentee under section\n32(1)(c).\ninvalid land tax, for part 7A, see section 63A(3),\n(5) and (6).\nland tax windfall, for part 7A, see section 63D.\noutstanding liability, for windfall tax, see section\n63L(1)(c).\npayment day, for part 7A, see section\n63E(2)(c)(ii).\nClause 1\n2\n3\n4\n5\n6\n7\n8\n9\nClause 10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 41\nAuthorised by the Parliamentary Counsel\n[s 21]\nRevenue and Other Legislation Amendment Bill 2025\nPart 6 Amendment of Parliament of Queensland Act 2001\nwindfall tax see section 63C.\nPart 6 Amendment of Parliament of\nQueensland Act 2001\n21 Act amended\nThis part amends the Parliament of Queensland Act 2001.\n22 Insertion of new s 91D\nAfter section 91C—\ninsert—\n91D Chairperson for certain public hearings\n(1) If a portfolio committee is examining a Bill for an\nannual appropriation Act in a public hearing\nunder the Constitution of Queensland Act 2001,\nsection 26C the Speaker or the Deputy Speaker is\nthe chairperson of the committee.\n(2) If the Speaker is present as a witness before a\npublic hearing mentioned in subsection (1), the\nDeputy Speaker is the chairperson.\n(3) This section applies despite sections 91(3),\n91A(3), 91B(3), and 91C(3).\nPart 7 Amendment of Payroll Tax Act\n1971\n23 Act amended\nThis part amends the Payroll Tax Act 1971.\n1\n2\n3\nClause 4\n5\nClause 6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\nClause 22\n23\n\nPage 42\nAuthorised by the Parliamentary Counsel\n[s 24]\nRevenue and Other Legislation Amendment Bill 2025\nPart 8 Amendment of State Penalties Enforcement Act 1999\n24 Amendment of s 27A (Rebate for periodic liability)\nSection 27A(3), definition rebate, paragraph (a), formula,\ndefinition R, paragraph (a), ‘or 2025’—\nomit, insert—\n, 2025 or 2026\n25 Amendment of s 35A (Rebate for annual payroll tax\namount)\nSection 35A(4), definition rebate, paragraph (a), formula,\ndefinition R, paragraph (a), ‘or 2025’—\nomit, insert—\n, 2025 or 2026\n26 Amendment of s 43A (Rebate for final payroll tax amount)\nSection 43A(3), definition rebate, paragraph (a), formula,\ndefinition R, paragraph (a), ‘or 2025’—\nomit, insert—\n, 2025 or 2026\n27 Amendment of schedule (Dictionary)\nSchedule, definition eligible year, ‘or 2025’—\nomit, insert—\n, 2025 or 2026\nPart 8 Amendment of State Penalties\nEnforcement Act 1999\n28 Act amended\nThis part amends the State Penalties Enforcement Act 1999.\nClause 1\n2\n3\n4\n5\nClause 6\n7\n8\n9\n10\n11\nClause 12\n13\n14\n15\n16\nClause 17\n18\n19\n20\n21\n22\nClause 23\n24\n\nPage 43\nAuthorised by the Parliamentary Counsel\n[s 29]\nRevenue and Other Legislation Amendment Bill 2025\nPart 8 Amendment of State Penalties Enforcement Act 1999\n29 Amendment of s 35 (Effect of registration under this\ndivision)\n(1) Section 35(2)(a), ‘under section 33(3)’—\nomit.\n(2) Section 35—\ninsert—\n(2A) To remove any doubt, it is declared that\nsubsection (2)(a) applies whether or not section\n33(3) applies in relation to the default certificate.\n(2B) However, subsection (2)(a) does not apply in\nrelation to the registration of an amended default\ncertificate given to SPER under section 33(7).\n(3) Section 35(2A) to (3)—\nrenumber as section 35(3) to (5).\n30 Insertion of new pt 10, div 10\nPart 10—\ninsert—\nDivision 10 Transitional and validating\nprovision for Revenue and\nOther Legislation\nAmendment Act 2025\n198 Default certificates registered on or after 10\nJune 2022\n(1) This section applies in relation to a default\ncertificate registered under section 33 on or after\n10 June 2022.\n(2) New section 35 applies, and is taken to have\napplied from 10 June 2022, in relation to the\ndefault certificate.\nClause 1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\nClause 15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n\nPage 44\nAuthorised by the Parliamentary Counsel\n[s 30]\nRevenue and Other Legislation Amendment Bill 2025\nPart 8 Amendment of State Penalties Enforcement Act 1999\n(3) Anything done, or omitted to be done, in relation\nto the default certificate or an enforcement order\nissued in relation to the default certificate is taken\nto be, and to have always been, as valid and lawful\nas it would be or would have been had new section\n35 been in force from 10 June 2022.\nExamples of things done for subsection (3)—\n• the issuing of an enforcement warrant, and any\naction taken to enforce the warrant, under part 5,\ndivision 2\n• the suspension of a person’s driver licence under\npart 5, division 7\n(4) In this section—\nnew section 35 means section 35 as amended by\nthe Revenue and Other Legislation Amendment\nAct 2025.\n© State of Queensland 2025\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16","sortOrder":3}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Bill goes beyond a narrow technical fix for the consequences of a court decision striking down particular foreign‑related revenue provisions. In addition to creating windfall duty/tax regimes to capture disputed refunds (Duties Act ch 4A and Land Tax Act pt 7A), it validates specific electricity generation transfers, extends First Home Owner Grant eligibility dates, amends parliamentary committee procedure for appropriation hearings, updates payroll tax rebate references, and inserts a retrospective transitional validation into the State Penalties Enforcement Act. Those added, topic‑diverse measures expand the Bill’s scope from a single revenue‑remedial purpose to a multi‑issue package containing retrospective validations, procedural parliamentary changes and broader administrative adjustments."},"complexity_factors":["Introduces two parallel, detailed 'windfall' regimes across separate Acts (Duties Act new ch 4A: ss 246J–246Z; Land Tax Act new pt 7A: ss 63A–63V).","Multiple newly defined and cross-referenced terms (decision day, payment day, AFAD windfall/land tax windfall, invalid AFAD/invalid land tax) used across provisions and schedule dictionary amendments.","Extensive cross-references to other Queensland statutes (Administration Act, Land Title Act) and to corresponding provisions in other States' duties/land tax Acts (multi-jurisdictional list in ss 246J(5) and 63A(8)).","Complex conditional triggers — application depends on timing (liability arose before 8 April 2024), court-determined 'decision day', whether invalidity is only on Constitutional s 109 grounds, and whether assessments/notices were given before the decision day.","Multiple recovery and enforcement mechanisms with priority rules (first charge over land, priority over other encumbrances, ability to register, court-ordered sale, mortgagee recovery) with procedural safeguards (notice periods, distribution rules) — see Land Tax Act ss 63L–63P and Duties Act ss 246V–246W.","Reassessment rules that displace usual limitation periods and import complex application of chapter 4 and Administration Act parts for calculating reassessments and unpaid interest (Duties Act ss 246S–246U; Land Tax Act ss 63J, 63T–63U).","Interlocking treatment of prior payments — prior payments are not automatically refunded but must be applied in a prescribed order against new windfall liabilities (Duties Act s 246R; Land Tax Act s 63I).","Separate validating and transitional provisions unrelated to the windfall measures (Electricity Act ss 363–364; SPER transitional s 198), adding scope and retrospective effects.","Amendments across at least seven Acts in one Bill (Duties Act, Electricity Act, First Home Owner Grant Act, Land Tax Act, Parliament Act, Payroll Tax Act, State Penalties Enforcement Act), increasing breadth and administrative interactions.","Numerous procedural and timing consequences (publication obligations for Commissioner, specific notice and payment day rules, interaction with ongoing objections and court orders) create layered conditional logic."],"plain_english_summary":"**What this Bill does (mechanically)\n\n- Creates parallel \"windfall\" revenue measures in two Acts so the State can tax people who claim refunds or otherwise dispute certain previously-assessed foreign‑related duties and surcharge land taxes. See Duties Act new Chapter 4A (sections 246J–246Z) and Land Tax Act new Part 7A (sections 63A–63V).\n\n- Key mechanics of the windfall measures:\n  - They apply to assessments that arose before 8 April 2024 and where the only reason the AFAD (foreign acquirer duty) or foreign surcharge land tax was invalid is because the relevant State provisions conflicted with Commonwealth law (Constitution s 109). Duties Act: section 246J; Land Tax Act: section 63A.\n  - A person who, on or after the \"decision day\" (the day a court first declares the State provisions invalid), gives notice disputing the assessment, asks for reassessment, objects, starts proceedings, requests a refund, or otherwise fails to pay by a specified payment day, is treated as making a \"claim\" for a windfall. (Duties Act: s 246N; Land Tax Act: s 63E.)\n  - When a claim is made, the person becomes liable for a windfall duty/tax equal to 100% of the calculated \"windfall\" amount (i.e. the invalid AFAD/land tax plus assessed interest/penalties and any late payment interest). (Duties Act: ss 246L, 246M, 246Q; Land Tax Act: ss 63C, 63D, 63H.)\n  - Amounts previously paid by the person that would otherwise be refundable are not automatically refunded; the Commissioner must apply them against the windfall liability in a specified order (interest/penalties first, then late payment interest, then primary amount). (Duties Act: s 246R; Land Tax Act: s 63I.)\n  - The Commissioner may reassess windfall duty/tax where a reassessment would have been required or permitted had the original (but invalid) tax been valid; and the usual limitation period for reassessments is displaced for these matters. (Duties Act: s 246S, 246T; Land Tax Act: ss 63J, 63T.)\n  - Unpaid windfall liabilities can become first charges over the relevant land, take statutory priority over other encumbrances (subject to narrow exceptions), may be registered, and may lead to court-ordered sale. Mortgagees can be made to pay and recover amounts as debts. (Duties Act: ss 246V–246W; Land Tax Act: ss 63L–63R, 63M–63P.)\n\n- Other, non-revenue technical changes included in the Bill:\n  - Validates two specific transfers of an electricity generation authority (G01/17) to Tilt Renewables Australia on 14 June 2024 (treated as valid and its revocation on 20 June 2025 treated as valid). (Electricity Act: ss 363–364.)\n  - Extends the date window for certain First Home Owner Grant eligibility from 2025 to 2026 (First Home Owner Grant Act amendments: ss 10–11).\n  - Inserts a rule that the Speaker or Deputy Speaker chairs portfolio committee public hearings examining appropriation Bills. (Parliament of Queensland Act: new s 91D.)\n  - Updates payroll tax rebate timing references to include 2026 (Payroll Tax Act amendments: ss 24–27).\n  - Inserts transitional and validating provisions into the State Penalties Enforcement Act so that a new form of section 35 is treated as having applied to default certificates registered on or after 10 June 2022 (State Penalties Enforcement Act: new pt 10 div 10, s 198).\n\nWho this affects and who pays\n\n- Primary payers: people who seek to dispute, object to, or obtain refunds for AFAD (foreign acquirer duty) or foreign‑surcharge land tax that a court later identifies as invalid — these persons become liable for a windfall duty/tax equal to 100% of the windfall amount (Duties Act: s 246Q; Land Tax Act: s 63H).\n- Secondary targets: mortgagees and other third parties with interests in affected land — mortgagees can be required to pay and will have rights to recover what they pay (Land Tax Act: s 63R). The Commissioner may take or require security (cash/bank guarantee) for outstanding liabilities (Land Tax Act: s 63S).\n- Decision-makers and administrators: the Commissioner of State Revenue (must publish the court \"decision day\" on the Commissioner’s website — Duties Act: s 246K; Land Tax Act: s 63B), assesses and enforces the windfall charges, and may lodge registration requests; the Supreme Court decides sales under the land tax regime (Land Tax Act: ss 63M–63N).\n\nWhy it matters (stated purpose and a short test of effects)\n\n- Stated policy rationale (as set out in the Bill): address the fiscal and administrative consequences that arise where AFAD or the foreign surcharge rate for land tax is later held invalid because of inconsistency with Commonwealth law. The Bill (a) prevents automatic refunds in many circumstances by replacing them with a 100% windfall charge on claimants, (b) preserves the State’s ability to reassess and recover sums, and (c) creates recovery mechanisms (charges over land, sale powers, mortgagee recovery). (See Duties Act: ss 246L–246R, 246S–246V; Land Tax Act: ss 63C–63I, 63J, 63L–63R.)\n\n- Practical trade-offs, costs and incentives (mechanics and likely behavioural effects):\n  - Who benefits most: the State (concentrated revenue preservation) because amounts previously payable or paid for invalid AFAD/land tax are redirected to a windfall charge rather than refunded. (Duties Act: s 246R; Land Tax Act: s 63I.)\n  - Who bears costs: individuals or entities that sought to dispute or recover amounts — they face a new statutory liability equal to 100% of the windfall. This may materially change the financial outcome for people who previously paid or sought refunds. (Duties Act: s 246Q; Land Tax Act: s 63H.)\n  - Incentives changed: the regime makes contesting historical liabilities riskier in monetary terms (because a claim triggers a windfall tax equal to the full windfall). It may therefore discourage litigation or refund claims and encourage payment or settlement. (Duties Act: ss 246N–246O; Land Tax Act: ss 63E–63F.)\n  - Compliance and administrative burden: the Commissioner must publish a decision day and administer novel reassessments and registrations; taxpayers and third parties may face new obligations (security, possible sale of land, mortgagee demands). (Duties Act: s 246K; Land Tax Act: ss 63B, 63L–63M, 63S.)\n  - Legal and implementation risk: the measures rely on the court-determined \"decision day\" and on cross‑jurisdictional references to corresponding provisions in other States. There is scope for litigation over whether particular transactions fall within the bill’s narrowly defined triggers (e.g. what counts as a \"relevant transaction\" or \"taxable land\" and whether invalidity was only because of s 109 inconsistency). (Duties Act: s 246J(1)(d)–(5); Land Tax Act: s 63A(1)(d)–(8).)\n  - Effects on markets and contracts: the charge provisions give statutory priority over other encumbrances (subject in Duties Act to a narrow exception), which alters the security position of creditors and could affect mortgage pricing, lending decisions, and property transfer risk allocation. (Duties Act: s 246V(3)–(4); Land Tax Act: s 63L(3)–(4).)\n\nRelevant clauses (concrete pointers)\n\n- Duties Act windfall measures: new Chapter 4A, sections 246J–246Z (inserted by Bill clause 5).\n- Land Tax Act windfall measures: new Part 7A, sections 63A–63V (inserted by Bill clause 14).\n- Validation of particular electricity generation transfers: Electricity Act ss 363–364 (Bill clause 8).\n- First Home Owner Grant window extended to 2026: Bill clauses 10–11 (amending First Home Owner Grant Act sections 25EA and part heading).\n- Parliament committee chairing rule: Parliament of Queensland Act new s 91D (Bill clause 22).\n- Transitional validation for default certificates (SPER): new section 198 in State Penalties Enforcement Act (Bill clause 30).\n\nIn short: mechanically the Bill establishes a 100% \"windfall\" duty/tax that attaches when a person seeks to reclaim or disputes previously-assessed AFAD or foreign‑surcharge land tax that a court later identifies as invalid on constitutional grounds; it prevents automatic refunds in many cases by applying prior payments to the new liability, creates priority charges over land, allows court-ordered sale, and displaces limitation periods for reassessment. It also bundles a number of targeted technical and validating amendments (electricity transfer validation, grant-period extension, parliamentary hearing chairing, payroll rebate updates, SPER transitional validation)."},"summary":{"status_summary":"This Bill passed the Legislative Assembly and received royal assent on an unspecified date in 2025; it is now an Act of the Queensland Parliament.","complexity_score":9,"likely_questions":["If I already received a refund of the invalid foreign surcharge, do I have to pay windfall duty on top of that?","How is the 'decision day' determined, and when would I be liable for windfall duty?","Can the Commissioner sell my land if I do not pay windfall tax, and what protections do I have?","Does this Bill affect my ability to challenge the original surcharge in court?","Are the generation authority transfers to Tilt Renewables now definitively valid, and can anyone seek compensation?","Does the extension of the First Home Owner Grant to 2026 change eligibility criteria?","What payroll tax rebates are available for the 2026 financial year?","If I had a default certificate registered after June 2022 that was later found invalid, is it now valid?"],"complexity_factors":["involves multiple amending acts with cross-references","introduces new windfall duty and windfall tax with retroactive effect","definitions rely on constitutional invalidity and interstate corresponding provisions","includes detailed contingent liability triggers (decision day, claims, deemed claims)","creates a first charge on land and court-ordered sale mechanism for unpaid windfall tax","contains retrospective validation provisions for electricity generation authorities and penalty enforcement orders"],"plain_english_summary":"This Bill lets Queensland keep revenue previously collected under now-invalid foreign surcharge rates by imposing a windfall liability equal to any refund claim, applying retrospectively and secured over land with power to force sales—effectively denying refunds to those who paid the surcharge. It chiefly affects taxpayers and foreign buyers, shifting enforcement and financial risk onto them.\n\nIt also retroactively validates certain generation transfers and enforcement certificates, extends the First Home Owner Grant one year, and tweaks payroll tax relief."}},"importantCases":[],"_links":{"self":"/api/acts/revenue-and-other-legislation-amendment-bill-2025","history":"/api/acts/revenue-and-other-legislation-amendment-bill-2025/history","analysis":"/api/acts/revenue-and-other-legislation-amendment-bill-2025/analysis","conflicts":"/api/acts/revenue-and-other-legislation-amendment-bill-2025/conflicts","importantCases":"/api/acts/revenue-and-other-legislation-amendment-bill-2025/important-cases","documents":"/api/acts/revenue-and-other-legislation-amendment-bill-2025/documents"}}