Section 246L — Imposition of windfall duty — Duties Act 2001 (Queensland) — Barrister AI

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Section 246L — Imposition of windfall duty — Duties Act 2001 (Queensland) — Barrister AI

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s 246JApplication of chapter s 246KCommissioner must publish decision day s 246LImposition of windfall dutySchedule 2 — When liability for transfer duty on dutiable transaction arises Schedule 4C — Rate of vehicle registration duty other than for special vehicles Schedule 3 — Rates of duty on dutiable transactions and relevant acquisitions for landholder and corporate trustee duty Schedule 4 — Example for partnership and trust acquisitions and relevant acquisitions for corporate trustees Schedule 6 — Dictionary Schedule 4A — Amount of concession for transfer duty—first home other than new home—residential land Schedule 5 — Example for corporate reconstruction

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246L

Imposition of windfall duty

In force

Chapter 4A—Windfall duty

Part 1—Preliminary

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.

This Act’s bill:Explanatory memorandum

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