An Act to amend the City of Brisbane Act 2010 , the Duties Act 2001 , the Land Tax Act 2010 , the Local Government Act 2009 , the Queensland Plan Act 2014 , the Right to Information Act 2009 , the Superannuation (State Public Sector) Act 1990 , the Taxation Administration Act 2001 , the Taxation Administration Regulation 2012 , and the Acts mentioned in schedule 1, for particular purposes
The Parliament of Queensland enacts—
This Act may be cited as the Revenue and Other Legislation Amendment Act 2016 .
The following provisions commence on a day to be fixed by proclamation—(a)part 2;(b)parts 5 to 8;(c)part 11;(d)schedule 1.
This part amends the City of Brisbane Act 2010 .
4Amendment of s 211 (Superannuation scheme for council employees and associated persons)
(1)Section 211(5), from ‘of their’ to ‘scheme’—
omit, insert—that that Act applies to the superannuation of an employee of a local government(2)Section 211(6)—
omit.
This part amends the Duties Act 2001 .
6Amendment of s 154 (Reassessment—noncompliance with occupancy requirements)
Section 154(2)—
omit, insert—(2)For subsection (1)(b)(i), a transferee, lessee or vested person for land disposes of land if—(a)the lessee of a home or vacant land lease surrenders the lease; or(b)the transferee, lessee or vested person transfers, leases or otherwise grants exclusive possession of part or all of the land to another person; or(c)the transferee, lessee or vested person acquires the land subject to a lease, granted before the transfer date, over all or part of the land.(2AA)Subsection (2) does not apply if—(a)another person (the occupier ) has exclusive possession of the land before the occupation date; and(b)the occupier—(i)is the transferor of the land, or the owner of the land immediately before the vesting; or(ii)has exclusive possession of the land under a lease granted before the transfer date; and(c)the occupier—(i)if paragraph (b)(i) applies—vacates the land as soon as reasonably practicable or within 6 months after the transfer date, whichever is the earlier; or(ii)if paragraph (b)(ii) applies—vacates the land on the termination of the current term of the lease referred to in subsection (2)(c), or within 6 months after the transfer date, whichever is the earlier.
7Amendment of s 375 (Exemption—health insurance)
Section 375, from ‘insurance entered into’—
omit, insert—insurance that—(a)is issued by a private health insurer under the Private Health Insurance Act 2007 (Cwlth); and(b)provides hospital benefits or medical benefits, or both, whether or not other benefits are also provided.
8Amendment of s 404 (How part applies to particular transactions)
(1)Section 404(b) to (e)—
renumber as section 404(c) to (f).(2)Section 404—
insert—(b)a vesting of dutiable property by, or expressly authorised by, statute law is treated as a transfer of the property to the person in whom it is vested from its owner immediately before the vesting takes place; and
9Amendment of s 430 (Exemption—instruments and transactions under other Acts)
(1)Section 430(a)—
omit.(2)Section 430(b) to (e)—
renumber as section 430(a) to (d).
10Insertion of new ch 17, pt 22
Chapter 17—
insert—(1)Section 154(2) and (2AA) apply to a dutiable transaction mentioned in section 154(1)(a) only if liability for transfer duty on the transaction arises on or after the commencement.(2)Section 154(2) as in force before the commencement continues to apply to a dutiable transaction mentioned in section 154(1)(a) if liability for transfer duty on the transaction arose before the commencement.664Continuing application of pre-amended s 154 for s 291
Section 154(2) as in force before the commencement continues to apply for the purposes of section 291(1)(a).665Retrospective operation of s 375
Section 375, as amended by the Revenue and Other Legislation Amendment Act 2016 , applies to a contract of insurance for which insurance duty would otherwise be payable on or after 14 October 2014.666Retrospective operation of s 404
Section 404, as amended by the Revenue and Other Legislation Amendment Act 2016 , applies to a vesting of dutiable property that takes place on or after 30 November 2015.
11Amendment of sch 4 (Example for partnership and trust acquisitions and relevant acquisitions for corporate trustees)
Schedule 4, paragraph (e), ‘$100,000’—
omit, insert—$500,000
This part amends the Land Tax Act 2010 .
13Amendment of s 30 (Discounting of Land Valuation Act value—subdivided land not yet developed)
Section 30(1)(g)—
omit, insert—(g)the subdivider owns at least 5 other parcels that satisfy paragraphs (a) to (e).
14Amendment of s 42B (Exemption for new home before transitioning from current home)
(1)Section 42B(1)(b)(ii) and (iii)—
renumber as section 42B(1)(b)(iii) and (iv).(2)Section 42B(1)(b)—
insert—(ii)that, on the liability date for the current financial year, is capable of being used by a person for residential purposes, whether alone or with another person; and
15Amendment of s 44A (Reassessment—transitioning to or from current home)
(1)Section 44A(2)(b), ‘section 42B(1)(b)(ii)’—
omit, insert—section 42B(1)(b)(iii)(2)Section 44A(2)(c), ‘section 42B(1)(b)(iii)’—
omit, insert—section 42B(1)(b)(iv)
16Insertion of new pt 10, div 6
Part 10—
insert—Section 30, as amended by the Revenue and Other Legislation Amendment Act 2016 , is taken to have had effect on and from 4 October 2014.
This part amends the Local Government Act 2009 .
18Amendment of s 208 (Superannuation board)
(1)Section 208, heading, after ‘board’—
insert—(LGIAsuper Trustee)(2)Section 208(1), from ‘(the super board)’—
omit, insert—continues in existence under this Act under the name LGIAsuper Trustee.(3)Section 208(2), ‘The super board’—
omit, insert—LGIAsuper Trustee
19Amendment of s 209 (Board’s responsibilities)
(1)Section 209, heading, ‘Board’s’—
omit, insert—LGIAsuper Trustee’s(2)Section 209(1), ‘The super board’s’—
omit, insert—LGIAsuper Trustee’s(3)Section 209(1), ‘the LG super scheme’—
omit, insert—LGIAsuper(4)Section 209(2), ‘The super board’—
omit, insert—LGIAsuper Trustee(5)Section 209(2), ‘the super board’—
omit, insert—LGIAsuper Trustee
20Amendment of s 210 (Board of directors)
(1)Section 210(1), ‘The super board’—
omit, insert—LGIAsuper Trustee(2)Section 210(2), ‘the super board’—
omit, insert—LGIAsuper Trustee(3)Section 210(3), ‘that the super board’—
omit, insert—LGIAsuper Trustee(4)Section 210(4), ‘the LG super scheme’—
omit, insert—LGIAsuper
21Amendment of s 211 (Seal of the super board)
(1)Section 211, heading, ‘the super board’—
omit, insert—LGIAsuper Trustee(2)Section 211(1), ‘The super board’—
omit, insert—LGIAsuper Trustee
22Insertion of new ch 7, pt 2, div 1 hdg
Chapter 7, part 2, before section 216—
insert—
23Amendment of s 216 (What this part is about)
(1)Section 216(1), after ‘part is’—
insert—primarily(2)Section 216(2)—
omit, insert—(2)This part also provides for other persons to become members of LGIAsuper.
24Amendment of s 216A (Definitions for pt 2)
(1)Section 216A, definition accumulation benefit member—
omit.(2)Section 216A—
insert—chosen fund, for an employee of a local government or local government entity, means—(a)if the employee has given a direction under section 219(2)—the fund the subject of the direction; or(b)otherwise—LGIAsuper.defined benefit category means a defined benefit category under the trust deed.fund means a superannuation fund, superannuation scheme, approved deposit fund, or RSA, as defined under the Superannuation Guarantee (Administration) Act 1992 (Cwlth).permanent employee—(a)of a local government (other than the Brisbane City Council) or a local government entity—see section 216B; or(b)of the Brisbane City Council—see section 216C.relevant fund, for a permanent employee of a local government or local government entity, means—if the employee is a defined benefit member—(i)in relation to the employee’s membership in LGIAsuper in the defined benefit category—LGIAsuper; or(ii)otherwise—the employee’s chosen fund; or(b)otherwise—the employee’s chosen fund.relevant trustee, for a permanent employee of a local government or local government entity, means the trustee (however named) of the relevant fund for the employee.superannuation contributions, for a person, means—(a)generally—superannuation contributions required to be made for the person under any of the following instruments—(i)the Commonwealth Super Act;(ii)another Act of the Commonwealth or an Act of the State;(iii)an industrial instrument; and(b)for a permanent employee of a local government or local government entity—the superannuation contributions mentioned in paragraph (a) made for the person as provided under this Act.(3)Section 216A, definition defined benefit member, from ‘the LG super scheme’—
omit, insert—LGIAsuper in a defined benefit category.
25Insertion of new ss 216B and 216C and ch 7, pt 2, div 2 hdg
After section 216A—
insert—216B Who is permanent employee of a local government (other than the Brisbane City Council) or local government entity
(1)An employee of a local government other than the Brisbane City Council is a permanent employee of the local government if—(a)the employee has been continuously employed by the local government for at least 1 year; or(b)the employee has been continuously employed by the local government for less than 1 year, but has elected to be a permanent employee for this part by written notice given to the local government.(2)For subsection (1)—(a)an employee is continuously employed by a local government for a period if, for the period, the employee is employed—(i)by the local government; or(ii)by the local government, and other local governments or local government entities, consecutively; but(b)an employee is not continuously employed by a local government for a period if, during the period, the employee’s employment as mentioned in paragraph (a) is broken by a period of 60 or more consecutive days during which the employee—(i)was not employed by a local government or local government entity; and(ii)was not in a position to accept an offer of employment by a local government or local government entity.(3)An employee of a local government entity is a permanent employee of the local government entity if the local government entity declares the employee to be a permanent employee by written notice given to the relevant trustee.(4)However, an employee is not a permanent employee of a local government (other than the Brisbane City Council) or a local government entity if—(a)the employee is employed by the local government or local government entity only to carry out work on a particular job or project; and(b)the employee’s employment is dependant on the time taken to carry out the job or project.(5)Also, an employee is not a permanent employee of a local government (other than the Brisbane City Council) or a local government entity if the employee is employed by the local government or local government entity under a federally funded community development project for Aborigines or Torres Strait Islanders.216C Who is permanent employee of the Brisbane City Council
An employee of the Brisbane City Council is a permanent employee of the Council if—(a)the employee is employed other than on a temporary or casual basis, and the employee’s employment is subject to an industrial instrument; or(b)the employee is employed on contract, or for a specific time or for the duration of a specific function, and the Council declares the employee to be a permanent employee by written notice given to the relevant trustee.
26Amendment of s 217 (LG super scheme)
(1)Section 217, heading, ‘LG super scheme’—
omit, insert—LGIAsuper(2)Section 217(1), from ‘(the LG super scheme)’—
omit, insert—continues in existence under this Act under the name LGIAsuper.(3)Section 217(2) and (4), ‘The super board’—
omit, insert—LGIAsuper Trustee(4)Section 217(2)(a), ‘the LG super scheme’—
omit, insert—LGIAsuper(5)Section 217(3)(a), note—
omit, insert—See section 220(2) for the contribution a local government or local government entity must make for a permanent employee.(6)Section 217(3)(b), ‘the super board’—
omit, insert—LGIAsuper Trustee
27Replacement of ss 218 and 219
Sections 218 and 219—
omit, insert—218LGIAsuper membership open to everyone
LGIAsuper is open to membership by any person, subject to the requirements about membership in the trust deed.219LGIAsuper is default fund for particular employees
(1)Unless a prescribed employee gives a direction under subsection (2), the prescribed employee’s employer must pay superannuation contributions payable for the employee into LGIAsuper.(2)A prescribed employee may, by written notice given to the prescribed employee’s employer, direct the person’s employer to pay superannuation contributions payable for the employee into a fund other than LGIAsuper.See the Superannuation Guarantee (Administration) Act 1992 (Cwlth) for employer obligations relating to an employee’s choice of fund.(3)Subsection (2) does not apply in relation to a prescribed employee’s membership in a defined benefit category.(4)In this section—prescribed employee means—(a)an employee of a local government; or(b)an employee of a local government entity; or(c)an employee of LGIAsuper who is eligible for membership in LGIAsuper under the trust deed.219A LGIAsuper Trustee may obtain details of salary changes for particular members
(1)LGIAsuper Trustee may, by written notice, require each of the following to give LGIAsuper Trustee details of the salary of each of its permanent employees who are LGIAsuper members after any change to the salary of any of the employees—(a)a local government other than the Brisbane City Council;(b)a local government entity.(2)The notice must state the day on which the details must be given to LGIAsuper Trustee.(3)The local government or local government entity must comply with the notice.
28Amendment of s 220 (Amount of yearly contributions—particular employers)
(1)Section 220(1) to (6)—
omit, insert—(1)This section applies to the following (each an employer)—(a)a local government;(b)a local government entity.(2)The yearly contribution an employer must make for a permanent employee of the employer to the relevant fund for the employee is—(a)for the employee’s membership (if any) in LGIAsuper in a defined benefit category—the amount stated, from time to time, in the trust deed; or(b)for the employee’s membership (if any) in LGIAsuper in the accumulation category under the trust deed, or the employee’s membership in any other fund—the amount prescribed by a regulation.(2)Section 220(9), ‘stated in the trust deed’—
omit, insert—prescribed under a regulation(3)Section 220(10), ‘Subsections (3) and (5) are’—
omit, insert—Subsection (2)(b) is(4)Section 220(7) to (10)—
renumber as section 220(3) to (6).
29Amendment of s 220A (Amount of yearly contributions—permanent employees and prescribed employees)
(1)Section 220A, heading, ‘and prescribed employees’—
omit.(2)Section 220A(1) and (2)—
omit, insert—(1)This section applies to a permanent employee (an employee) of a local government or local government entity.(3)Section 220A(3), ‘LG super scheme’—
omit, insert—relevant fund for the employee(4)Section 220A(7), ‘Subsection (3)’—
omit, insert—Subsection (2)(5)Section 220A(8), ‘Subsection (4)’—
omit, insert—Subsection (3)(6)Section 220A(3) to (8)—
renumber as section 220(2) to (7).
30Amendment of s 220B (Reduction in contributions to prevent them exceeding concessional contributions cap)
(1)Section 220B(1)(a) and (b)—
omit, insert—(a)the yearly contribution by the employee’s employer made under section 220(2) to the relevant fund for the employee;(b)the yearly contribution by the employee made under section 220A(2) to the relevant fund for the employee.(2)Section 220B(2)(b) and (3)(c), ‘section 220A(4)’—
omit, insert—section 220A(3)(3)Section 220B(3)(b), ‘section 220(3) or (5)’—
omit, insert—section 220(2)(4)Section 220B(3)(c), ‘section 220A(3)’—
omit, insert—section 220A(2)(5)Section 220B(4) and (5)—
omit.(6)Section 220B(6)—
renumber as section 220B(4).
Sections 220C to 222—
omit, insert—221 Exemption from payment of yearly contributions on grounds of financial hardship
(1)This section applies to a permanent employee of a local government or local government entity, other than in relation to the employee’s membership (if any) in LGIAsuper in a defined benefit category.(2)An employee and the employee’s employer may agree in writing—(a) that the employee is exempt, on the grounds of the employee’s financial hardship, from paying all or a stated part of the contributions payable under section 220A(2) by the employee; and(b)on the period, of not more than 1 year, of the exemption.(3)Subsection (2)(b) does not limit the number of times the employer and employee may agree to an exemption under subsection (1) for the employee.(4)The employer or employee must give the relevant trustee a copy of the agreement within 2 months after the agreement is made.222Adjusting contributions if salary decreased
(1)This section applies if the salary of a permanent employee of a local government or local government entity decreases.(2)The employee may, within 60 days after the decrease in salary takes effect, give the local government or local government entity written notice that the employee wants to pay contributions as if the employee’s salary had not decreased.(3)If the employee gives a notice under subsection (2), the local government or local government entity must calculate the yearly contributions payable for the employee based on the employee’s salary before it was decreased.
32Omission of s 223 (Super contributions for non-contributory members)
Section 223—
omit.
33Amendment of s 224 (Interest is payable on unpaid super contributions)
(1)Section 224, heading, ‘super’—
omit.(2)Section 224(1), from ‘a contribution’—
omit, insert—a superannuation contribution payable for an employee of the local government or local government entity within 14 days after the end of the employee’s pay period for which the contribution is payable.(3)Section 224(2), ‘LG super scheme’—
omit, insert—relevant fund for the employee(4)Section 224(3)—
omit.(5)Section 224(4)—
renumber as section 224(3).
34Amendment of s 226 (Super scheme for councillors)
Section 226(3)(a), ‘the LG super scheme’—
omit, insert—this part
35Omission of s 227 (Super schemes to be audited)
Section 227—
omit.
36Insertion of new ch 9, pt 10
Chapter 9—
insert—313Change in name of board and scheme
(1)To remove any doubt, it is declared that—(a)the amendment of section 208 by the Revenue and Other Legislation Amendment Act 2016 has effect only to change the name of the board mentioned in the section and does not establish a new board; and(b)the amendment of section 217 by the Revenue and Other Legislation Amendment Act 2016 has effect only to change the name of the superannuation scheme mentioned in the section and does not establish a new superannuation scheme.(2)From the commencement, if the context permits—(a)a reference in a document to the Queensland Local Government Superannuation Board under the 1993 Act or this Act is taken to be a reference to LGIAsuper Trustee; and(b)a reference in a document to the Local Government Superannuation Scheme under the 1993 Act or this Act, or to the LG super scheme, is taken to be a reference to LGIAsuper; and(c)a reference in an industrial instrument to City Super or the Brisbane City Council Superannuation Plan is taken to be a reference to LGIAsuper.314Existing membership and entitlements
(1)The amendment of this Act by the Revenue and Other Legislation Amendment Act 2016 does not affect—(a)the membership of a current member; or(b)any entitlement the member accrued under this Act before the commencement.(2)In this section—current member means a person who, immediately before the commencement, was a member of LGIAsuper.
37Amendment of sch 4 (Dictionary)
(1)Schedule 4, definitions accumulation benefit member, LG super scheme, super board and trust deed—
omit.(2)Schedule 4—
insert—chosen fund, for chapter 7, part 2, see section 216A.defined benefit category, for chapter 7, part 2, see section 216A.fund, for chapter 7, part 2, see section 216A.LGIAsuper means the superannuation scheme continued in existence under section 217.LGIAsuper Trustee means the board continued in existence under section 208.permanent employee, for chapter 7, part 2, see—(a)for a local government (other than the Brisbane City Council) or a local government entity—section 216B; or(b)for the Brisbane City Council—section 216C.relevant fund, for chapter 7, part 2, see section 216A.relevant trustee, for chapter 7, part 2, see section 216A.superannuation contributions, for chapter 7, part 2, see section 216A.trust deed means a trust deed made by LGIAsuper Trustee.
This part amends the Queensland Plan Act 2014 .
39Amendment of s 3 (Main purposes of Act)
Section 3(b)(i)—
omit, insert—(i)requiring that the Queensland Plan be considered in preparing a community objectives statement; and
40Replacement of s 8 (Government response to the Queensland Plan)
Section 8—
omit, insert—8Preparation of community objectives statement
The Premier must consider the Queensland Plan in preparing a community objectives statement.
41Omission of pt 3, div 2 (Public authorities)
Part 3, division 2—
omit.
42Renumbering of pt 3, div 3 (Local governments)
Part 3, division 3—
renumber as part 3, division 2.
43Amendment of s 11 (Preparation of corporate plans)
Section 11—
insert—(3)In this section—corporate plan, for a local government, means a corporate plan that, under the Local Government Act 2009 , section 104(5)(a) or the City of Brisbane Act 2010 , section 103(1)(b), forms part of the local government’s system of financial management.
Sections 13 and 14—
omit.
45Amendment of pt 5 hdg (Review of the Queensland Plan and government response)
Part 5, heading, ‘and government response’—
omit.
46Omission of s 18 (Review of government response)
Section 18—
omit.
Sections 40 and 41—
omit.
48Amendment of sch 2 (Dictionary)
(1)Schedule 2, definitions annual report, corporate plan, government response, public authority, statutory body and strategic direction—
omit.(2)Schedule 2—
insert—
community objectives statement means a statement of the State government’s broad objectives for the community under the Financial Accountability Act 2009 , section 10.
This part amends the Right to Information Act 2009 .
50Amendment of sch 2 (Entities to which this Act does not apply)
Schedule 2, part 2—
insert—9AQSuper Board continued under the Superannuation (State Public Sector) Act 1990 in relation to its functions under that Act
This part amends the Superannuation (State Public Sector) Act 1990 .
Long title, from ‘the machinery’ to ‘sector’—
omit, insert—for the operation of an established superannuation scheme for the State public sector and other persons
53Amendment of s 2 (Interpretation)
(1)Section 2(1), definitions board, commencement day, eligible scheme, investment manager, new, Parliamentary Benefits Committee, police 74 member, QIC, QSL, relevant employee, repealed, State 72 member, subsidiary, surcharge debt account and transfer day—
omit.(2)Section 2(1)—
insert—board means the board continued under section 3.core government employee means an employee of a unit of the State public sector who is declared, under section 15A, to be a core government employee for this Act.fund, for part 3AA, division 1, see section 15.(3)Section 2(1), definition unit of the State public sector, paragraph (o), ‘a regulation’—
omit, insert—section 2A(4)Section 2(1), definition unit of the State public sector, from ‘include—’—
omit, insert—include the Executive Council.
54Replacement of s 2A (Eligible schemes)
Section 2A—
omit, insert—2AUnits of the State public sector
(1)The Minister may, by written notice, declare an entity to be a unit of the State public sector.(2)Also, if there is any doubt that a person is an employee of a unit of the State public sector, the Minister may, by written notice, declare whether the person is or is not an employee of a unit of the State public sector.(3)A notice under subsection (1) or (2) is subordinate legislation.
55Amendment of s 3 (Establishment of board)
Section 3(1), from ‘name’—
omit, insert—name ‘QSuper Board’.
56Amendment of s 6A (Chief executive officer)
Section 6A(2), ‘a subsidiary of’—
omit, insert—an entity ultimately owned or controlled by
57Omission of s 9A (Assignment of departmental employees to perform work for the board)
Section 9A—
omit.
58Amendment of s 11 (Investment of fund)
Section 11—
insert—(4)In this section—investment manager see the SIS Act, section 10(1).
59Amendment of s 12A (Membership categories)
Section 12A, heading ‘Membership’—
omit, insert—Deed to provide membership
Sections 13 to 13B—
omit.
61Amendment of s 14 (Contents of deed)
(1)Section 14—
insert—(ba)membership of the scheme;(2)Section 14(ba) to (o)—
renumber as section 14(c) to (p).
62Replacement of pt 3, divs 3 and 4
Part 3, divisions 3 and 4—
omit, insert—14AMembership open to everyone
The scheme is open to membership by any person, subject to the requirements about membership in the deed.14BMinister may declare matters about membership by particular employees
(1)The Minister may, by written notice, declare the following about membership of the scheme by an employee of a unit of the State public sector—(a)the membership category or categories for which the employee is eligible;(b)any conditions applying to the employee’s membership of the scheme;(c)for an employee other than a core government employee—whether the employee’s membership in the scheme is compulsory.(2)A notice under subsection (1) is subordinate legislation.This division applies if—(a)either of the following things (each a relevant event) happens in relation to a person—(i)the person ceases to be an employee of a unit of the State public sector and becomes an employee of another entity that is not a unit of the State public sector;(ii)the person’s employer ceases to be a unit of the State public sector and the person continues to be an employee of the employer; and(b)immediately before the relevant event, the person was a member of the scheme; and(c)any of the following apply—(i)the relevant event happens under an Act that provides that, on the happening of the relevant event, the person keeps all the person’s existing and accruing rights relating to superannuation;(ii)the Minister declares, by gazette notice, that on the happening of the relevant event the person keeps all the person’s existing and accruing rights relating to superannuation;(iii)both—(A)the Minister approves the employer for this division by written notice given to the employer; and(B)the employer gives written notice to the board that the employer agrees to the person’s continued membership in the scheme.(1)The person’s membership in the scheme continues after the relevant event in the same category and subject to the same conditions as applied before the relevant event.(2)To remove any doubt, it is declared that—(a)the person’s membership in the scheme may end under this Act other than because of the happening of the relevant event; and(b)if subsection (1) applies to a person who is a member in the standard defined benefit category as defined under section 32M—(i)the person’s membership or entitlement to membership of the standard defined benefit category is unaffected by the happening of the relevant event; and(ii)section 32N does not apply to the person.(3)Subsection (2) applies for the circumstances mentioned in section 14C(c)(ii) from when the relevant event happens, even if the gazette notice mentioned in that section is published after the relevant event happens.14EEmployer may not revoke agreement
An employer who gives a notice under section 14(c)(iii)(B) may not revoke the notice.14FMinister’s power to declare particular matters unaffected
(1)Nothing in this division prevents the Minister from—(a)declaring the person’s employer to be a unit of the State public sector under section 2A; or(b)declaring matters about the person’s membership in the scheme under section 14B.(2)However, a declaration under section 14B about the person’s membership in the scheme must be consistent with section 14D.In this division—fund means a superannuation fund, superannuation scheme, approved deposit fund, or RSA, as defined under the Superannuation Guarantee (Administration) Act 1992 (Cwlth).(1)The Minister may, by written notice, declare the employees of a unit of the State public sector who are core government employees for this Act.(2)A notice under subsection (1) is subordinate legislation.15BScheme is default fund for core government employees
Unless a core government employee gives a direction under section 15C, the employee’s employer must pay the contributions payable for the employee into the scheme.15CCore government employee may choose another fund
(1)A core government employee may, by written notice given to the employee’s employer, direct the employee’s employer to pay the contributions payable for the employee into a fund other than the scheme.See the Superannuation Guarantee (Administration) Act 1992 (Cwlth) for employer obligations relating to an employee’s choice of fund.(2)This section does not apply in relation to a core government employee’s membership in a defined benefit category under the deed.15D Employer contributions if another fund chosen
(1)This section applies if, because of a direction under section 15C, a core government employee’s employer must pay the contributions payable for the employee into a fund other than the scheme.(2)The employer must pay the employer’s contributions into the fund at the rate the employer would have paid contributions into the scheme under the deed if the employee were a member of the scheme, having regard to—(a)the category for which the employee is eligible under a declaration under section 14B; and(b)the employee compulsory contributions the employee pays into the fund.15EScheme is default fund for particular employees
(1)This section applies to the following employees—(a)an employee of a unit of the State public sector—(i)whose membership of the scheme is the subject of a declaration under section 14B; and(ii)who is not a core government employee or an employee for whom membership in the scheme is compulsory under a declaration under section 14B(1)(c); and(iii)whose employer has not nominated a fund other than the scheme to be the default fund for the employee;(b)an employee of a unit of the State public sector whose membership of the scheme is not the subject of a declaration under section 14B, or an employee of an entity that is not a unit of the State public sector, whose employer has a written agreement with the board providing that the scheme is the default fund for the employee.(2)The scheme is the default fund for the employee.(3)In this section—default fund, for an employee, means the fund to which the employee’s employer must pay contributions unless the employee gives the employer a written notice stating the employee wants another fund to be the person’s chosen fund under the Superannuation Guarantee (Administration) Act 1992 (Cwlth).
62AAmendment of s 15J (Functions)
Section 15J—
insert—(2)Also, the officer’s functions include—(a)arranging an independent review of the QSuper default fund arrangements and LGIAsuper default fund arrangements, after the day on which both of them have been in operation for at least 5 years; and(b)reporting the outcomes of the review to the Minister.(3)In this section—LGIAsuper default fund arrangements means the arrangements applying under the Local Government Act 2009 , section 219.QSuper default fund arrangements means the arrangements applying under part 3AA.
63Amendment of s 15K (Staff services from department and board)
Section 15K(3), definition board—
omit, insert—board includes an entity ultimately owned or controlled by the board.
64Amendment of s 20A (Auditing)
(1)Section 20A(1)(b), ‘the auditor-general’—
omit, insert—an auditor appointed by the board(2)Section 20A(2)—
omit, insert—(2)As soon as practicable after conducting the audit, the auditor must—(a)certify the financial statements and prepare a report about the certified statements; and(b)give the certified statements and report to the board.(3)The board must give a copy of the certified statements and report to the Minister as soon as practicable after receiving them.(4)The board may appoint a person as an auditor for this section only if the board is reasonably satisfied the person satisfies the SIS Act, section 35AC(2)(a) and (b).See also the SIS Act for other provisions about auditing.
65Amendment of s 21 (Protection of expressions associated with scheme)
(1)Section 21(1) to (3)—
omit, insert—(1)A person must not do any of the following in connection with selling the right to participate in a superannuation, insurance, provident or other benefit scheme (the promoted scheme) unless the promoted scheme is the scheme to which this Act relates—(a)use a declared expression;(b)use a variation of a declared expression in a way that may cause a person to reasonably believe the promoted scheme is or is associated with the scheme to which this Act relates;(c)use any word (either alone or with other words) similar in sight or sound to a declared expression in a way that may cause a person to reasonably believe the promoted scheme is or is associated with the scheme to which this Act relates.Maximum penalty—40 penalty units.
(2)Section 21(4)—
renumber as section 21(2).
66Omission of s 22 (Publicity of scheme)
Section 22—
omit.
67Amendment of s 28 (Contributions by units)
Section 28, before subsection (1)—
insert—(1A)This section applies only in relation to a member of the scheme in a defined benefit category under the deed.
After section 28—
insert—28AAdjustment of multiples for particular standard defined benefit members
(1)This section applies to an employed member or former employed member in the standard defined benefit category if—(a)the member’s salary as at an annual review date is higher than the member’s previous annual review date salary; and(b)the government superannuation officer appointed under section 15I, on the advice of an actuary, believes the increase in salary is, or includes, an unremunerative increase.(2)The government superannuation officer may decide—(a)that a relevant accrued multiple for the member, as at the annual review date, be an amount recommended by an actuary that—(i)excludes the effect of the unremunerative increase; and(ii)does not otherwise affect the member’s benefits in the standard defined benefit category at the annual review date; orSee also the Superannuation Industry (Supervision) Regulations 1994 (Cwlth), regulation 13.16.(b)not to take any action under this section in relation to the unremunerative increase.(3)Before making a decision under subsection (2), the government superannuation officer must consult with the board and the chief executive.(3A)The government superannuation officer’s decision under subsection (2) applies despite anything in the deed.(4)Each of the following terms used in this section have the meaning given by the deed—•annual review date•annual review date salary•salary•standard defined benefit category.(4A)For part 3A, the government superannuation officer’s functions include the functions under this section.(5)In this section—relevant accrued multiple, for an employed member or former employed member, means a multiple used to work out a voluntary exit benefit for the member at an annual review date.total remuneration, of an employed member or former employed member, means the total remuneration paid for the member’s services, including salary and sums paid by way of fees or allowances.unremunerative increase, in relation to an employed member’s or former employed member’s salary, means an increase in salary that is not related to an increase in the member’s total remuneration.voluntary exit benefit, for an employed member or former employed member, means a benefit of the member in the standard defined benefit category under the deed that is—(a)a benefit on age retirement for a member who has reached the age of 55 years; or(b)a benefit on withdrawal for a member who is under the age of 55 years.
69Omission of s 30D (Commencement of Superannuation (State Public Sector) Notice 2000)
Section 30D—
omit.
Parts 4A to 5A—
omit.
71Replacement of pt 6 (Transitional provisions)
Part 6—
omit, insert—(1)To remove any doubt, it is declared that the amendment of section 3 by the Revenue and Other Legislation Amendment Act 2016 has effect only to change the name of the board and does not establish a new board.(2)From the commencement, if the context permits, a reference in an instrument to ‘Board of Trustees of the State Public Sector Superannuation Scheme’ is taken to be a reference to QSuper Board.34Existing membership and entitlements of State public sector employees
(1)The amendment of this Act by the Revenue and Other Legislation Amendment Act 2016 does not affect—(a)the membership of a current member; or(b)any entitlement the member accrued under this Act before the commencement.(2)In this section—current member means a person who, immediately before the commencement, was a member of the scheme.34AMembership by particular employees of existing GOCs
(1)This section applies to an employee of an existing GOC if, immediately before the commencement—(a)the employee was not the subject of a notice under former section 13; or(b)the employee’s membership in the scheme was discretionary, under a notice under former section 13, and the employee’s employer had nominated a fund other than the scheme to be the default fund for the employee.(2)The employee can not become a member of the scheme under a default arrangement.(3)Subsection (2) does not prevent the employee from continuing to be, or becoming a member of the scheme, other than under a default arrangement.(4)In this section—default arrangement, in relation to membership of the scheme, means membership of the scheme by way of—(a)a declaration, under section 14B(1)(c), that the employee’s membership in the scheme is compulsory; or(b)a declaration, under section 15A, that the employee is a core government employee for this Act; or(c)the scheme being the employee’s default fund.default fund, for an employee, has the meaning given by section 15E.existing GOC means a GOC in existence immediately before the commencement.former section 13 means section 13 as in force before the commencement.35Declaration for Acts Interpretation Act 1954, section 20A
Parts 4A to 5A and 6, as in force before the commencement are declared to be laws to which the Acts Interpretation Act 1954 , section 20A applies.
This part amends the Taxation Administration Act 2001 .
73Amendment of s 40 (When payments are received)
Section 40(2)—
omit, insert—(2)However, if an amount is tendered to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the payment of the amount is taken to have been made on the following business day.(3)Subsection (2) does not apply to an amount if—(a)a regulation made under section 29(1)(b) allows the amount to be paid electronically; and(b)payment of the amount is made electronically.
74Amendment of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)
Section 61(1)(a), ‘section 74’—
omit, insert—section 70C
75Amendment of s 144 (When document given to commissioner)
(1)Section 144(1)(e), before ‘the time’—
insert—at(2)Section 144(2)—
omit, insert—(2)However, if the document is given to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the document is taken to be given to the commissioner on the following business day.(3)Subsection (2) does not apply to a document given in the way mentioned in subsection (1)(e).
76Amendment of sch 2 (Dictionary)
Schedule 2, definition tax law liability, ‘court ordered costs’—
omit, insert—costs ordered by a court or QCAT
This part amends the Taxation Administration Regulation 2012 .
After section 6—
insert—6AWhen payments are received—Act, s 40
(1)For section 40(1)(b) of the Act, the time prescribed is when the payment is credited to an account, with a financial institution, operated by the commissioner in the performance of the commissioner’s functions under section 8 of the Act.(2)However, if the payment is later dishonoured, the payment is taken not to have been received by the commissioner.
Schedule 1 amends the Acts mentioned in it.
section
omit.
1Section 35(2)(b), from ‘if’ to ‘—’—
omit.
1Section 112ZB(1), after ‘appointment’—
insert—, a public service employee
2Section 112ZB(1)(a), from ‘a public’ to ‘—’—
omit.
omit, insert—; and
4Section 112ZB(1)(b), from ‘a member’ to ‘—’—
omit.
omit.
1Schedule 2, section 3(1)(b)(i) and (ii)—
omit, insert—(i)the member was having eligible contributions paid to the member’s chosen fund at the time of the member's appointment as a member, and the member properly elects to continue to have eligible contributions paid to the member’s chosen fund; or(ii)the member was not having eligible contributions paid to the member’s chosen fund at the time of the member's appointment as a member, and the member properly elects to have eligible contributions paid to the member’s chosen fund; or
2Schedule 2, section 3(3) and (4)—
omit, insert—(3)A copy of the election must be given to—(a)the chief executive; and(b)for a member whose chosen fund is the scheme under the State Public Sector Superannuation Act—the board under that Act.(4)In this section—chosen fund, for a member, means—(a)the scheme under the State Public Sector Superannuation Act; or(b)another fund to which eligible contributions are paid for the member under the State Public Sector Superannuation Act, section 15D.eligible contributions means contributions paid at the rate prescribed under the deed for the scheme under the State Public Sector Superannuation Act for employees of a unit of the State public sector as defined under that Act.State Public Sector Superannuation Act means the Superannuation (State Public Sector) Act 1990.
omit, insert—(b)a member for whom eligible contributions are being paid to the member’s chosen fund at the time of the member’s appointment as a member, if the member elects to continue to have eligible contributions paid to the member’s chosen fund.
omit, insert—(a)the chief executive; and(b)for a member whose chosen fund is the scheme under the State Public Sector Superannuation Act—the board under that Act.
3Section 40(4), from ‘who’ to ‘fund’—
omit, insert—for whom eligible contributions are being paid to the scheme under the State Public Sector Superannuation Act at the time of the member’s appointment as a member does not elect to continue to have eligible contributions paid to the scheme, the member, in relation to the scheme
insert—(5)In this section—chosen fund, for a member, means—(a)the scheme under the State Public Sector Superannuation Act; or(b)another fund to which eligible contributions are paid for the member under the State Public Sector Superannuation Act, section 15D.eligible contributions means contributions paid at the rate prescribed under the deed for the scheme under the State Public Sector Superannuation Act for employees of a unit of the State public sector as defined under that Act.State Public Sector Superannuation Act means the Superannuation (State Public Sector) Act 1990.
omit.
1Section 8(2)(c), before ‘section 32A’—
insert—repealed
omit.
omit.
2Section 32(4)(a), from ‘the State’ to ‘Scheme or’—
omit.
1Section 4(1), definition approved superannuation scheme, from ‘State’ to ‘established’—
omit, insert—scheme
2Section 6(1)(b), from ‘State’ to ‘Scheme’—
omit, insert—scheme
3Section 10(4), before ‘section 32A’—
omit, insert—repealed
1Section 32(3), from ‘If’ to ‘1990’—
omit, insert—Also
omit.
© State of Queensland 2016