Appendices

Consultancies, language services, overseas travel

Reports of Treasury’s expenditure on consultancies, language services and overseas travel are published on the Open Data website data.qld.gov.au.

External scrutiny

External audits and reviews aid transparency in government, help Treasury improve its performance, and help Treasury monitor our progress in advancing Queensland’s priorities.

The following reports of independent reviews were tabled in Parliament during 2018–19:

Auditor-General Report to Parliament
Monitoring and managing ICT projects
Report 1: 2018–19, tabled 10 July 2018
Recommendations

That all departments:

  • implement efficient and automated processes for collecting, collating, approving and publishing dashboard data
  • publish data to the dashboard that is consistent with the Queensland Government Chief Information Officer publishing criteria and guidelines
  • consider the need for projects with high business impact to undergo periodic health checks in addition to gate reviews
  • use learnings (including the QGCIO’s summary of systemic issues) from project health checks and gate reviews in monitoring and managing programs and projects.
Treasury’s response

Queensland Treasury will continue to:

  • look for ways to optimise the data collection and publication process
  • provide detail in explanatory notes when changes are made to scope, time or budget
  • identify any opportunities for improvement to existing assurance processes.
Auditor-General Report to Parliament
Delivering shared corporate services in Queensland
Report 3: 2018–19, tabled 27 September 2018
 Recommendations
  • That the Department of Housing and Public Works work with Queensland Treasury to propose options for a revenue and investment model for shared corporate services providers and customers.
  • That each customer of a Queensland Government shared corporate service provider contribute to driving the effectiveness and efficiency of shared corporate services within Queensland Government by:
  • providing shared service providers with quality inputs to their processes to aid efficient processing
  • considering the effect on efficiencies and economies of scale of shared services at a whole-of-government level in any analysis rather than only at the individual customer level
  • continuing to communicate any proposed changes to demand for services in a timely manner to allow the provider to make appropriate arrangements
  • effectively monitoring performance of shared service providers in accordance with shared service level agreements
  • continuing to collaborate on improvement initiatives.
 Treasury’s response

Queensland Treasury:

  • has been working with Housing and Public Works to explore options
  • will work with relevant agencies to progress the recommendations
  • has representatives across the service lines regularly meet with QSS to discuss business requirements and collaborative solutions to improve service delivery and reduce ongoing cost.
Auditor-General Report to Parliament
Queensland State Government: 2017–18 results of financial audits
Report 14: 2018–19, tabled 28 February 2019

Queensland Treasury and its entities received an unmodified audit opinion on its financial statements.

Report of the Information Commissioner
Report No. 2 to the Queensland Legislative Assembly for 2018–19
Information Management – Queensland Government department maturity

In December 2018 the Office of the Information Commissioner (OIC) commissioned two agency self-assessment audits:

  • an information management maturity audit which measured Queensland Treasury’s information management maturity against predetermined criteria
  • a self-assessment on right to information and information privacy compliance.
Treasury’s response – Maturity audit

Departmental responses to the audit were aggregated by OIC and the results tabled in Parliament. Subsequently OIC provided departments with a scorecard detailing the departments’ average self-assessed maturity.

Treasury’s maturity fell in the ‘developing group’. Since September 2018, 12 maturity targets have been satisfied with 33 remediation activities on track to be completed by 30 June 2020.

Treasury’s response – Right to information/privacy self-assessment

The objective of the self-assessment audit was to determine agency conformity with the Right to Information Act 2009 and the Information Privacy Act 2009. These aim to ensure departments make government information available, while protecting individual privacy and other public interests.

The self-assessment audit resulted in Queensland Treasury requiring action on only nine items out of a total of 231 responses. All areas will be completed during 2019.

Government bodies

A report on the activities of the Business Development Fund Investment Panel is available here.

Legislation

  • Aboriginal Land Act 1991 (Part 18 to the extent that it is relevant to royalties)
  • Airport Assets (Restructuring and Disposal) Act 2008
  • Alcan Queensland Pty. Limited Agreement Act 1965 (to the extent that it is relevant to royalties)
  • Appropriation Act 2017
  • Appropriation Act 2018
  • Appropriation Act (No. 2) 2017
  • Appropriation Act (No. 2) 2018
  • Appropriation (Parliament) Act 2017
  • Appropriation (Parliament) Act 2018
  • Appropriation (Parliament) Act (No. 2) 2017
  • Appropriation (Parliament) Act (No. 2) 2018
  • Betting Tax Act 2018
  • Brisbane Trades Hall Management Act 1984
  • Building Boost Grant Act 2011
  • Central Queensland Coal Associates Agreement Act 1968 (to the extent that it is relevant to royalties); (Sch pt V)
  • Commonwealth Aluminium Corporation Pty. Limited Agreement Act 1957 (to the extent that it is relevant to royalties)
  • Commonwealth Places (Mirror Taxes Administration) Act 1999
  • Community Ambulance Cover Levy Repeal Act 2011
  • Competition Policy Reform (Queensland) Act 1996
  • Cross River Rail Delivery Authority Act 2016
  • Dalrymple Bay Coal Terminal (Long-term Lease) Act 2001
  • Duties Act 2001
  • Financial Accountability Act 2009
  • Financial Agreement Act 1994
  • Financial Intermediaries Act 1996
  • Financial Sector Reform (Queensland) Act 1999
  • First Home Owner Grant Act 2000
  • Fossicking Act 1994 (to the extent that it is relevant to royalties)
  • Fuel Subsidy Repeal Act 2009
  • Gaming Machine Act 1991 (s 322(a))
  • Geothermal Energy Act 2010 (to the extent that it is relevant to royalties)
  • Government Owned Corporations Act 1993
  • GST and Related Matters Act 2000
  • Infrastructure Investment (Asset Restructuring and Disposal) Act 2009
  • Judges (Pensions and Long Leave) Act 1957 (s17)
  • Land Tax Act 2010
  • Mineral and Energy Resources (Financial Provisioning) Act 2018
  • Mineral Resources Act 1989 (to the extent that it is relevant to royalties)
  • Motor Accident Insurance Act 1994
  • Mount Isa Mines Limited Agreement Act 1985 (to the extent that it is relevant to royalties)
  • Mutual Recognition (Queensland) Act 1992
  • National Injury Insurance Scheme (Queensland) Act 2016
  • Occupational Licensing National Law (Queensland) Act 2010
  • Offshore Minerals Act 1998 (to the extent that it is relevant to royalties)
  • Payroll Tax Act 1971
  • Petroleum Act 1923 (to the extent that it is relevant to royalties)
  • Petroleum and Gas (Production and Safety) Act 2004 (to the extent that it is relevant to royalties)
  • Petroleum (Submerged Lands) Act 1982 (to the extent that it is relevant to royalties)
  • Public Officers Superannuation Benefits Recovery Act 1988
  • Queensland Competition Authority Act 1997
  • Queensland Investment Corporation Act 1991
  • Queensland Nickel Agreement Act 1970 (all financial and related matters); (to the extent that it is relevant to royalties)
  • Queensland Productivity Commission Act 2015
  • Queensland Treasury Corporation Act 1988
  • South East Queensland Water (Restructuring) Act 2007 (including as a responsible Minister for the purposes of Chapter 2 of the Act)
  • State Financial Institutions and Metway Merger Facilitation Act 1996
  • State Penalties Enforcement Act 1999 (except to the extent administered by the Attorney-General and Minister for Justice)
  • Statistical Returns Act 1896
  • Statutory Authorities (Superannuation Arrangements) Act 1994
  • Statutory Bodies Financial Arrangements Act 1982
  • Superannuation (Public Employees Portability) Act 1985
  • Superannuation (State Public Sector) Act 1990
  • Taxation Administration Act 2001
  • Thiess Peabody Coal Pty. Ltd. Agreement Act 1962 (to the extent that it is relevant to royalties)
  • Thiess Peabody Mitsui Coal Pty. Ltd. Agreements Act 1965 (to the extent that it is relevant to royalties)
  • Torres Strait Islander Land Act 1991 (Part 13 to the extent that it is relevant to royalties)
  • Trans-Tasman Mutual Recognition (Queensland) Act 2003

Publications

We produce a range of publications, guidelines, and other useful resources about:

  • each year’s Queensland Budget cycle
  • financial and economic policy
  • government-owned corporations
  • economic, statistical and demographic research
  • infrastructure projects
  • state revenue, including land tax, payroll tax and duties
  • the First Home Owners’ Grant
  • advice on paying infringement notices and fines.

Many of these are available through www.treasury.qld.gov.au or by contacting us at communications@treasury.qld.gov.au

Glossary

BDF

Business Development Fund

Duties

A state tax on certain transactions including transfer of property (transfer duty), vehicle registration, insurance contracts and other acquisitions.

ELT

Treasury’s Executive Leadership Team

Financial Provisioning Scheme/Fund

A scheme introduced in 2018 to address Queensland’s abandoned mine legacy by improving environmental and mine rehabilitation while reducing the financial risk to the state associated with the resource sector.

GOC

Government-owned corporation

Horizontal fiscal equalisation (HFE)

A process to address the differences between states’ and territories’ ability and capacity to raise revenue. Australia’s Commonwealth Grants Commission states that HFE ‘aims to put all states on a level fiscal playing field’.

Land tax

State tax on freehold land, assessed on the taxable value of an owner’s total land holdings. In Queensland, landowners are entitled to an exemption from land tax for the land they use as their home.

NAIF

Northern Australia Infrastructure Facility

Nominal Defendant

A statutory body that compensates people injured by unidentified and uninsured vehicles.

OSR

Office of State Revenue

Payroll tax

State tax paid if an employer, or group of employers, pays more than $1.1 million per year in total Australian taxable wages.

From 2019–20, the payroll tax rate will increase to $1.3 million in total Australian taxable wages.

Proponent

In the context of major infrastructure, one who puts forward a proposition or proposal.

QAO

Queensland Audit Office

QCA

Queensland Competition Authority, an independent economic regulator whose primary role is to ensure monopoly businesses operating in Queensland, particularly those that provide key infrastructure (for example rail, water or transport infrastructure), do not abuse their market power through unfair pricing or restrictive access arrangements.

QPC

Queensland Productivity Commission, a body established to drive economic growth and lift productivity and living standards by advising on complex economic and regulatory issues. Royalty revenue

Royalties are payments to the owners of a resource for the right to sell, dispose of or use that resource. In the context of Treasury’s revenue management service, these resources are usually from petroleum, coal and other mining activities.

State Penalties Enforcement Registry (SPER)

Part of the Office of State Revenue, SPER collects and enforces unpaid infringement notice fines, court- ordered monetary penalties, offender debt recovery orders and offender levies issued in Queensland.

Third party access

Third party access provides a legislated right for a party (the third party) to use another person’s infrastructure. For example, a mining company may seek to transport minerals from its mines to a port via a rail line owned and operated by someone else. Third party access may need to be regulated where owners or operators of significant natural monopoly infrastructure have the potential to deny access to their facilities or charge excessive prices, which would hinder or prevent competition in a dependent market.

VISS

Vehicle Immobilisation Seizure and Sale program, in which vehicles of high-value fine debtors are immobilised through wheel clamping and/or seized and sold to recoup unpaid penalty debt.

Work and development order (WDO)

A means for resolving penalty debt. WDOs allow eligible debtors in financial hardship who are unable to pay a fine to resolve their debt through unpaid community work

Regulatory improvement

A report on the Office of State Revenue’s regulatory improvement activities, under the government’s Regulator Performance Framework, is available here.

Last updated: 27 September 2019