The Commissioner of State Revenue can require casino operators to provide specific records for periods up to six months.

Casino operators face penalties of up to 500 penalty units for failing to comply with information notices.

Officers of casino corporations are criminally liable if they fail to exercise due diligence to prevent the company from breaching information notice rules.

Cyber and directors and officers insurance are added to the list of business insurance premiums subject to gradual duty abolition.

Joint owners of taxable land are exempt from separate land tax assessments if they meet specific ownership and residency criteria.

Beneficiaries of fixed trusts and unit trust unitholders are not deemed to own a proportionate interest in trust land for land tax purposes if they own no other taxable land.

Land used exclusively for social housing or held by charities for future social housing is exempt from land tax.