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Gifts or benefits accepted by a public service employee remain the property of the agency unless the accountable officer for the agency determines it is appropriate for the recipient to retain the gift or benefit. Employees must declare given or received gifts and benefits and the agency must ensure that reportable gifts or benefits have been declared and published online within reportable timeframes.

The Under Treasurer’s Register shows gifts and benefits valued at more than $150 that have been given and received by Queensland Treasury and agency employees in a financial year. Items of cultural significance have been reported regardless of their value. The register is updated each quarter.

This direction establishes the basis for the administration of the HomeBuilder grant by the Commissioner of State Revenue.

Under section 14(3) of the Financial and Performance Management Standard 2019, each accountable officer must implement systems for credit card facilities that are consistent with this document.

Cultural Capability Action Plan

Our Cultural Capability Action Plan guides the skills, knowledge and behaviours that all levels of our staff need to provide culturally appropriate services for Aboriginal and Torres Strait Islander Queenslanders, whether directly or indirectly.

These guidelines explain how the Commissioner of State Revenue will administer the payroll tax amnesty on payments to contracted general practitioners.

This administrative arrangement sets out the eligibility for the payroll tax amnesty on payments to contracted general practitioners.

The Fee Unit Implementation Guide has been developed to assist agency instructing officers responsible for legislation that contains in-scope fees. It includes an overview of the fee unit policy and framework, as well as information and aids for ensuring agency compliance when introducing new Acts/regulation with in-scope fees.

A public ruling, when issued, is the published view of the Commissioner of State Revenue (the Commissioner) on the particular topic to which it relates. It therefore replaces and overrides any existing private rulings, memoranda, manuals and advice provided by the Commissioner in respect of the issue(s) it addresses.

Where a change in legislation or case law (the law) affects the content of a public ruling, the change in the law overrides the public ruling—that is, the Commissioner will determine the tax liability or eligibility for a concession, grant or exemption, as the case may be, in accordance with the law.