Contents
Revenue and Other Legislation Amendment Bill 2025
Page 2
Authorised by the Parliamentary Counsel
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
246U Unpaid tax interest . . . . . . . . . . . . . . . . . . . . . . . . . . 15
246V Charge over interest in land for unpaid windfall duty relating
to dutiable transaction . . . . . . . . . . . . . . . . . . . . . . . . 16
246W Application of ss 246C–246G in relation to charge . . 17
Part 6 Miscellaneous
246X Duty validly imposed under chs 2 and 3 not affected by invalid
AFAD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
246Y Right to recovery of transfer duty payment under s 246I not
affected by invalid AFAD . . . . . . . . . . . . . . . . . . . . . . 18
246Z No payment of interest by commissioner for payment in
relation to purported liability for invalid AFAD . . . . . . 19
6 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . 19
Part 3 Amendment of Electricity Act 1994
7 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
8 Insertion of new ch 14, pt 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Part 21 Validation of transfers of particular generation authority
363 Transfer dated 14 June 2024 . . . . . . . . . . . . . . . . . . 20
364 Transfer dated 20 June 2025 . . . . . . . . . . . . . . . . . . 21
Part 4 Amendment of First Home Owner Grant and Other Home Owner
Grants Act 2000
9 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
10 Amendment of pt 3, div 7, hdg (Relevant eligible transactions—20
November 2023 to 30 June 2025) . . . . . . . . . . . . . . . . . . . . . . . . 21
11 Amendment of s 25EA (Meaning of relevant eligible transaction) 22
Part 5 Amendment of Land Tax Act 2010
12 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
13 Amendment of s 60 (Unpaid land tax is a first charge on land) . . 22
14 Insertion of new pt 7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Part 7A Windfall tax
Division 1 Preliminary
63A Application of part . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
63B Commissioner must publish decision day . . . . . . . . . 25
63C Imposition of windfall tax . . . . . . . . . . . . . . . . . . . . . . 25
Division 2 Some basic concepts for windfall tax
63D What is a land tax windfall . . . . . . . . . . . . . . . . . . . . . 25
63E What is a claim for a land tax windfall . . . . . . . . . . . . 26
Division 3 Liability for windfall tax
Contents
Revenue and Other Legislation Amendment Bill 2025
Page 3
Authorised by the Parliamentary Counsel
63F When liability for windfall tax arises . . . . . . . . . . . . . . 28
63G Who is liable to pay windfall tax . . . . . . . . . . . . . . . . 28
63H Rate of windfall tax . . . . . . . . . . . . . . . . . . . . . . . . . . 29
63I Commissioner must apply amounts paid for invalid land tax to
liability for windfall tax . . . . . . . . . . . . . . . . . . . . . . . . 29
Division 4 Reassessment of windfall tax
63J Reassessment of windfall tax . . . . . . . . . . . . . . . . . . 31
Division 5 Effect of purported liability for invalid land tax on other
liabilities for land tax
63K Land tax validly imposed on taxable land not affected by
invalid land tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Division 6 Recovery of windfall tax
Subdivision 1 Charge for unpaid windfall tax
63L Charge over interest in land for outstanding liability for
windfall tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
63M Commissioner may apply to Supreme Court for order to sell
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
63N When court must order sale of land . . . . . . . . . . . . . 34
63O Application of proceeds of sale . . . . . . . . . . . . . . . . . 35
63P Registration of transfer . . . . . . . . . . . . . . . . . . . . . . . 35
63Q Former owner may recover proceeds of sale as a debt 36
Subdivision 2 Other recovery provisions
63R Recovery of windfall tax from mortgagee . . . . . . . . . 36
63S Other security for payment of outstanding liability . . . 37
Division 7 Miscellaneous
63T Limitation period does not apply for particular reassessments
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
63U Unpaid tax interest . . . . . . . . . . . . . . . . . . . . . . . . . . 38
63V No payment of interest by commissioner for payment in
relation to purported liability for invalid land tax . . . . 38
15 Amendment of s 64 (Purpose and operation of pt 8) . . . . . . . . . 39
16 Amendment of s 66 (Application of pt 8) . . . . . . . . . . . . . . . . . . . 39
17 Amendment of s 67 (When is a land tax benefit obtained) . . . . . 39
18 Amendment of s 68 (Matters to be considered in deciding purpose for
scheme) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
19 Amendment of s 69 (Assessments because of land tax benefit from
scheme) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
20 Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . 40
Contents
Revenue and Other Legislation Amendment Bill 2025
Page 4
Authorised by the Parliamentary Counsel
Part 6 Amendment of Parliament of Queensland Act 2001
21 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
22 Insertion of new s 91D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
91D Chairperson for certain public hearings . . . . . . . . . . . 41
Part 7 Amendment of Payroll Tax Act 1971
23 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
24 Amendment of s 27A (Rebate for periodic liability) . . . . . . . . . . . 42
25 Amendment of s 35A (Rebate for annual payroll tax amount) . . 42
26 Amendment of s 43A (Rebate for final payroll tax amount) . . . . . 42
27 Amendment of schedule (Dictionary) . . . . . . . . . . . . . . . . . . . . . 42
Part 8 Amendment of State Penalties Enforcement Act 1999
28 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
29 Amendment of s 35 (Effect of registration under this division) . . 43
30 Insertion of new pt 10, div 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Division 10 Transitional and validating provision for Revenue and
Other Legislation Amendment Act 2025
198 Default certificates registered on or after 10 June 2022 43
2025
A Bill
for
An Act to amend the Duties Act 2001, the Electricity Act 1994,
the First Home Owner Grant and Other Home Owner Grants Act
2000, the Land Tax Act 2010, the Parliament of Queensland Act
2001, the Payroll Tax Act 1971 and the State Penalties
Enforcement Act 1999 for particular purposes
Page 6
Authorised by the Parliamentary Counsel
[s 1]
Revenue and Other Legislation Amendment Bill 2025
Part 1 Preliminary
The Parliament of Queensland enacts—
Part 1 Preliminary
1 Short title
This Act may be cited as the Revenue and Other Legislation
Amendment Act 2025.
2 Commencement
Parts 4 and 7 commence on 1 July 2025.
Part 2 Amendment of Duties Act 2001
3 Act amended
This part amends the Duties Act 2001.
4 Amendment of s 246B (Charge over interest in land for
unpaid transfer duty)
Section 246B(3), after ‘section 156P’—
insert—
or 246V
5 Insertion of new ch 4A
After chapter 4—
insert—
Chapter 4A Windfall duty
1
2
Clause 3
4
5
Clause 6
7
8
Clause 9
10
Clause 11
12
13
14
15
Clause 16
17
18
19
Page 7
Authorised by the Parliamentary Counsel
[s 5]
Revenue and Other Legislation Amendment Bill 2025
Part 2 Amendment of Duties Act 2001
Part 1 Preliminary
246J Application of chapter
(1) This chapter applies if—
(a) AFAD was purportedly imposed on a
relevant transaction; and
(b) the purported liability for the AFAD for the
transaction arose before 8 April 2024; and
(c) the purported liability for the AFAD for the
transaction is or was assessed, and an
assessment notice for the assessment is or
was given by the commissioner, before the
decision day; and
(d) the purported imposition of the AFAD on
the transaction under this Act was invalid
only because chapter 4 and section 688 were
to any extent invalid or inoperative under
the Commonwealth Constitution, section
109.
(2) Subsection (1)(d) is taken to be satisfied if a
corresponding provision is to any extent invalid or
inoperative under the Commonwealth
Constitution, section 109.
(3) AFAD described in subsection (1) is invalid
AFAD.
(4) For subsection (1)(c), the decision day is the
earlier of the following days—
(a) the day a court first decides chapter 4 and
section 688 were to any extent invalid or
inoperative as mentioned in subsection
(1)(d);
(b) the day a court first decides a corresponding
provision is to any extent invalid or
inoperative as mentioned in subsection (2).
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Page 8
Authorised by the Parliamentary Counsel
[s 5]
Revenue and Other Legislation Amendment Bill 2025
Part 2 Amendment of Duties Act 2001
(5) In this section—
corresponding provision means any of the
following provisions, to the extent the provisions
impose duty on a transaction involving residential
land and a foreign entity, or impose or provide for
a rate of tax for a foreign entity who owns land
that is taxable—
(a) the Duties Act 1997 (NSW), chapter 2A or
chapter 4, part 2B;
(b) the Duties Act 2000 (Vic), both—
(i) section 282A; and
(ii) either section 18A or 28A;
(c) the Duties Act 2001 (Tas), chapter 2, part 3A
or section 71A or 72A;
(d) the Duties Act 2008 (WA), chapter 3A;
(e) the Stamp Duties Act 1923 (SA), section 72
or 102AB;
(f) the Land Tax Act 2010—
(i) both sections 32(1)(b)(ii) and 104; or
(ii) both sections 32(1)(c) and 105;
(g) the Land Tax Act 1956 (NSW), section 5A;
(h) the Land Tax Act 2000 (Tas), part 2, division
1A;
(i) the Land Tax Act 2004 (ACT), part 2A;
(j) the Land Tax Act 2005 (Vic), both—
(i) section 106A; and
(ii) either schedule 1, part 4 or 5.
246K Commissioner must publish decision day
The commissioner must, within 5 business days
after the commissioner becomes aware the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Page 9
Authorised by the Parliamentary Counsel
[s 5]
Revenue and Other Legislation Amendment Bill 2025
Part 2 Amendment of Duties Act 2001
decision day has happened, give notice of the
decision day by publishing it on the
commissioner’s website.
246L Imposition of windfall duty
(1) This chapter imposes duty (windfall duty) on a
claim for an AFAD windfall.
(2) Windfall duty is imposed on the amount of an
AFAD windfall.
Part 2 Some basic concepts
for windfall duty
246M What is an AFAD windfall
An AFAD windfall, in relation to a relevant
transaction on which invalid AFAD is
purportedly imposed, is an amount equal to the
total of the following—
(a) the invalid AFAD;
(b) any assessed interest and penalty tax for the
invalid AFAD;
(c) any amount paid for late payment interest in
relation to the invalid AFAD.
246N What is a claim for an AFAD windfall
(1) A person makes a claim for an AFAD windfall if
the person, on or after the decision day, gives
notice to the commissioner that the person
disputes the person’s liability for invalid AFAD
purportedly imposed on a relevant transaction,
including, for example, by—
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
Page 10
Authorised by the Parliamentary Counsel
[s 5]
Revenue and Other Legislation Amendment Bill 2025
Part 2 Amendment of Duties Act 2001
(a) asking the commissioner for a reassessment
to decrease the person’s purported liability
for the invalid AFAD to nil; or
(b) objecting to the assessment of the person’s
purported liability for the invalid AFAD
under the Administration Act, part 6; or
(c) starting a proceeding in relation to the
person’s purported liability for the invalid
AFAD; or
(d) advising the commissioner that the person
does not intend to pay an amount relating to
the person’s purported liability for the
invalid AFAD; or
(e) asking the commissioner to refund an
amount paid for the person’s purported
liability for the invalid AFAD.
(2) Also, a person is taken to have made a claim for
an AFAD windfall if—
(a) the commissioner is required, under a court
order, to repay to the person an amount paid
to the commissioner in relation to the
person’s purported liability for invalid
AFAD, other than an order in a proceeding
mentioned in subsection (1)(c); or
(b) all of the following apply—
(i) the person had, before the decision day
(whether before or after the
commencement of this section),
objected to an assessment of AFAD for
a relevant transaction;
(ii) the question of whether the AFAD is
invalid AFAD is relevant to the
decision on the objection;
(iii) the commissioner had not, before the
decision day, given a written notice to
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Page 11
Authorised by the Parliamentary Counsel
[s 5]
Revenue and Other Legislation Amendment Bill 2025
Part 2 Amendment of Duties Act 2001
the person of the commissioner’s
decision on the objection under the
Administration Act, section 68;
(iv) the person does not, before the written
notice of the commissioner’s decision
is given, withdraw the objection; or
(c) both of the following apply—
(i) the commissioner and the person are
aware of the person’s purported
liability for invalid AFAD;
(ii) the person does not, by the following
day (the payment day), pay an amount
that would, if the invalid AFAD had
been validly imposed, have been
payable—
(A) if the person withdrew an
objection mentioned in paragraph
(b)—the day that is 30 days after
the person notified the
commissioner of the withdrawal;
(B) otherwise—the day that is 30 days
after the decision day.
(3) Subsection (2)(a) applies in relation to a
proceeding started before or after the
commencement of this section.
Part 3 Liability for windfall
duty
246O When liability for windfall duty arises
(1) A person’s liability for windfall duty arises when
the person makes a claim for an AFAD windfall.
(2) For subsection (1), a claim is made by a person on
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Page 12
Authorised by the Parliamentary Counsel
[s 5]
Revenue and Other Legislation Amendment Bill 2025
Part 2 Amendment of Duties Act 2001
the following day—
(a) if the person gives notice to the
commissioner disputing the person’s
liability for invalid AFAD imposed on a
relevant transaction—the day the
commissioner is notified;
(b) if the person is taken to have made a claim
under section 246N(2)(a)—the day the order
is made;
(c) if the person is taken to have made a claim
under section 246N(2)(b)—on the day
written notice of the commissioner’s
decision on the objection is given;
(d) if the person is taken to have made a claim
under section 246N(2)(c)—the day after the
payment day.
246P Who is liable to pay windfall duty
Windfall duty must be paid by—
(a) if a person gives notice to the commissioner
disputing the person’s liability for invalid
AFAD imposed on a relevant
transaction—the person; or
(b) if a person is taken to have made a claim
under section 246N(2)(a)—the person
required to be repaid under the order; or
(c) if a person is taken to have made a claim
under section 246N(2)(b)—the person who
made the objection; or
(d) if a person is taken to have made a claim
under section 246N(2)(c)—the person who
does not pay the amount by the payment
day.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32