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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.

Export markets,Resources,Tourism,Agriculture,Strong economy,Strategic location,Stable Government and Institutions,Responsible fiscal policy,Business friendly regulatory environment,Focus on innovation and R&D,Competitive operating environment,Highly skilled and multilingual workforce,Idyllic lifestyle and high quality of life,Export powerhouse,A growing and diverse economy,Low cost business environment,Advancing Queensland,Technology,Innovation,Lifestyle,Gateway to Asia
Export markets,Resources,Tourism,Agriculture,Strong economy,Strategic location,Stable Government and Institutions,Responsible fiscal policy,Business friendly regulatory environment,Focus on innovation and R&D,Competitive operating environment,Highly skilled and multilingual workforce,Idyllic lifestyle and high quality of life,Export powerhouse,A growing and diverse economy,Low cost business environment,Advancing Queensland,Technology,Innovation,Lifestyle,Gateway to Asia

The Disability Services Act 2006 (Qld) is a foundation for promoting the rights of Queenslanders with disability, their wellbeing and their participation in community life. This legislation requires all Queensland Government departments/agencies to have a Disability Service Plan (DSP). DSPs ensure agencies consider the Act’s human rights and service delivery principles, and the government’s policies for people with disability. DSPs aim to improve access to services across government.

The purpose of the Guidelines for the Formation, Acquisition and Post Approval Monitoring of Companies is to outline the various issues that should be addressed by agencies in seeking the Treasurer’s approval under section 88 and section 88A of the Financial Accountability Act 2009. Under section 60 of the Financial and Performance Management Standard 2009, a department must have regard to the company guidelines in applying for the Treasurer’s approval. The company guidelines reinforce the importance of establishing appropriate governance, accountability and monitoring frameworks for companies.

A Guide to Risk Management has been prepared as an information reference and contains the minimum principles and procedures of a basic risk management process.

The guide is not mandatory, however, application of the guide will encourage better practice.

The guide supports the requirements of the Financial Accountability Act 2009 and the Financial and Performance Management Standard 2009 and is consistent with the principles set out in AS/NZS ISO 31000:2009 Risk management – Principles and Guidelines.

The Non-Current Asset Policies for the Queensland Public Sector (NCAP) on this web page are mandatory for departments and statutory bodies (for reporting periods beginning on or after 1 July 2019). It is expected that agencies will adopt processes for their circumstances and operational characteristics.