Resources

All Resources (
)

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

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 Financial Accountability Handbook (the Handbook) has been designed to assist accountable officers and statutory bodies discharge their obligations under the Financial Accountability Act 2009 (the Act), the Financial and Performance Management Standard 2019 (the Standard), and the Financial Accountability Regulation 2019 (the Regulation).

This is the first annual report for Queensland’s Financial Provisioning Scheme, which commenced operations on 1 April 2019. The report forms part of the Scheme’s corporate governance framework, and fulfils the Scheme Manager’s obligation under section 72 of the Mineral and Energy Resources (Financial Provisioning) Act 2018. The report has been prepared in accordance with the Financial Provisioning Scheme Annual Report Framework.

Find out more about Queensland’s Financial Provisioning Scheme.

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.