The Office of State Revenue (OSR) manages Queensland’s revenue base by delivering and administering simple, efficient and equitable revenue management services for State taxes and grant schemes.
OSR works with Queensland taxpayers, grant recipients, and their agents and professional advisors to help them meet their obligations and receive their entitlements. We also provide legislative and policy advice, revenue forecasting and trend analysis to the Queensland Government.
- Under Treasurer, Gerard Bradley
- Deputy Under Treasurer, Tim Spencer
- Deputy Under Treasurer, Alex Beavers
- Commissioner and Executive Director, David Smith
- Deputy Commissioner, Allan Mason
- Director, Policy and Legislation, Richard Jolly
- Director, Investigations, Simon McKee
- Deputy Commissioner, Martin Schwede
- Director, Taxes, John Marken
- Director, Client Management, David Elson
- Deputy Commissioner, Tony Kulpa
- Director, Business Development, Liam Cooke
- Director, Corporate Capability, Liz Wells
- Director, Governance, Wendy Joosen
- Director, Strategy, Helen Wootton
- Deputy Commissioner, Allan Mason
- Commissioner and Executive Director, David Smith
First choice revenue managers.
To deliver and administer simple, efficient and equitable revenue management services.
Key issues facing the output
Undertake modelling, education of taxpayers and system changes to support the Government’s decision to introduce a land valuation system based on ‘site value’ in 2011-12, similar to that applying in other jurisdictions.
Providing rapid implementation of Budget changes to build on Queensland’s recovery from the global financial crisis, including implementing an extended payment period for land tax, providing relief to Queenslanders through a land tax exemption, and continuing a land value cap and payroll tax rebate for apprentices and trainees.
Analysis: This shows the proportion each revenue line contributes to total revenue administered by OSR.
62 per cent of the total comes from two tax streams – payroll tax and transfer duty. Transfer duty is a volatile tax which is subject to market forces. Transfer duty comprised 37 per cent of total revenue before the global financial crisis but declined to represent only 26 per cent for 2009-10.
Output performance highlights
|Amount of revenue, grants and subsidies administered||$8.4B||$8.8B|
|Number of amendment provisions including subordinate legislation developed||1||5||9|
|Number of First Home Owner Grant (FHOG) applications paid||2||31,400||27,924|
|Number of fuel subsidy payments||3||6,500||3,777|
|Legislative amendment program and revenue policy advice within standards||90%||100%|
|FHOG applications processed within service standards||95%||100%|
|Percentage of investigations performed within standards||90%||92%|
|Legislation program and deliverables within deadlines||90%||100%|
|Payment of fuel subsidy claims within standards||90%||100%|
|Policy advice, briefings and Ministerial correspondence within deadlines||4||90%||70%|
|Revenue collected within due dates||95%||95%|
|Client satisfaction with service provided||70%||71%|
|Total revenue dollars administered per dollar expended – accrual||$148||$155|
- Additional regulations were required to reflect changes to FHOG, and additional amendment provisions were developed to implement State Budget policy changes.
- Reduction due to a decrease in the number of applications received following the removal of the First Home Owner Boost from 1 January 2010.
- Reduction due to a decrease in the number of claims received during the finalisation of the Fuel Subsidy Scheme from 1 July 2009. No payments have been issued since November 2009.
- Target not met due to delays from accessing archived information and performing detailed analysis and review in response to complex issues raised by clients.
Deliver and administer simple, efficient and equitable revenue management services for State taxes, grants and subsidy schemes.
Expand e-business through client support, continued expansion of the self assessment regime and firm and fair enforcement.
Committed to client support
We are committed to supporting clients and helping them meet their tax obligations and receive their entitlements through effective tools and targeted communication.
In 2009-10 we joined social networking site Twitter to provide clients with updates on new web tools, legislative changes and reminders of upcoming events.
We worked to strengthen our foothold as a leading e-business agency by introducing new business tools on the OSR website to simplify self assessment for clients. During 2009-10 we updated 87 existing public rulings and released 22 new public rulings to reflect new or revised legislation. These rulings help clarify potentially ambiguous or complex legislation, reducing the administrative and compliance burden for clients. We also introduced new interactive online toolkits to help self assessors complete transactions confidently and accurately.
In 2010-11 we will introduce additional channels of communication to assist clients to reduce administrative costs and compliance burden. We will also continue to help clients through interactive toolkits, public rulings and other information on the OSR website.
In recent years the need to provide extra support for clients affected by natural disasters has become increasingly necessary. In 2010-11 we will monitor our natural disaster response policy to ensure we provide adequate support and flexibility to help clients in times of need.
Self assessment brings greater flexibility, reduces burden
By expanding the range of self assessed transactions and providing enhanced support and assistance to self assessors, we reduced administrative burden, streamlined assessment processes and provided greater flexibility for clients. Examples of expanded self assessed transactions introduced in 2009-10 included some transactions relating to the Family Law Act 1975, the transfer of Queensland mortgages and some land transfers.
In the year ahead, we will continue to transition Commissioner-assessed transactions to the self assessor model as appropriate.
Delivering taxation reform for Queenslanders
The Queensland Government remains committed to ongoing reform of the Queensland tax system to make it fairer, simpler and more competitive.
By implementing the Government’s tax reform agenda, we are providing relief to hard-working Queensland businesses and families, and laying the foundations to build our State’s recovery from the global financial crisis.
In 2009-10 we implemented a range of State Budget initiatives, including:
- increasing the transfer duty concession threshold for first home buyers on vacant land purchases up to $250,000
- introducing a payroll tax rebate for apprentices and trainees
- increasing the land tax payment period from 30 to 90 days
- abolishing the Fuel Subsidy Scheme from 1 July 2009.
Queensland taxation reform will continue in 2010-11, with the implementation of the following State Budget initiatives:
- implementing the Government’s Regional First Home Owner Grant boost for people building or buying newly constructed homes outside South East Queensland
- capping the First Home Owner Grant to homes valued at less than $750,000
- implementing an extended payment period for land tax
- providing relief through a land tax exemption for supported accommodation facilities
- continuing the 50 per cent land value cap
- continuing the payroll tax apprentices and trainee rebate
- providing a transfer duty exemption for Special Disability Trusts.
Continuously improve the Revenue Management System (RMS) and leverage investment in RMS by developing grants administration capability.
Strong e-business focus
The Revenue Management System (RMS) offers Queensland taxpayers the convenience of paying taxes and applying for grants and subsidies online at any time via a secure e-business interface.
In 2009-10 we implemented the third and final instalment of RMS, bringing together all grants and taxation streams into a single integrated e-business system. The completion of the five-year RMS project brings improved compliance capability and greater transparency to whole-of-Government reporting.
A key indicator of the project’s success is its adoption rates by clients – around 95 per cent of payroll tax self assessors lodge their annual returns electronically and more than 99 per cent of duty self assessors use RMS to lodge returns. This is a significant contribution to the Government’s Toward Q2 target to achieve 50 per cent of Government service interactions online by 2012.
In the year ahead we will undertake continuous improvement and maintenance activities to ensure RMS continues to run at optimum capacity. We will also leverage investment in RMS to enable all Government revenue lines to take full advantage of the system’s benefits and opportunities, including pursuing an integrated grants management system for Government agencies.
Ensuring Queenslanders pay their fair share
During the year we raised $8.4 billion in revenue which contributed to the provision of essential services. In 2010-11 we forecast raising $8.9 billion in revenue.
Our Revenue Base Management (RBM) tool helps us manage and administer Queensland’s revenue base. This single, integrated system houses information, performs revenue and budget forecasting, identifies high-risk clients for tax investigations, and conducts revenue analytics and compliance activity.
By building revenue analytics and tax compliance functionalities into RBM in 2009-10, we have been able to enhance our revenue management capability to ensure Queensland taxpayers are meeting their obligations and paying their fair share of tax. Returns from the RBM project have exceeded forecasts, with the total revenue benefit to date in excess of $233 million.
In 2010-11 and beyond, we will continue to develop RBM Release 3, which will introduce land tax and grants into the system. This will enable us to provide the Government with accurate budget forecasts and advice to inform planning and funding of frontline services.