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.

The Consolidated Fund Financial Report contains particulars of transactions and balances of the Consolidated Fund and details of collections from, and appropriation paid to, each Department (including adjustments to original appropriation). The most recent report is the September 2020 Quarterly Statement.

Annual Leave Central Scheme Guidelines provide all member agencies with an overview of the operations of the Annual Leave Central Scheme, including the establishment and ongoing operations of the scheme.

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 paper explains the classification of liable petroleum as liquid petroleum, project gas, supply gas or domestic gas for the purpose of determining petroleum royalty liability.

This document outlines shareholding Ministers’ expectations for consultation on proposed public submissions by Government owned corporations (GOCs).

The Cost of Capital Principles provide a framework for the calculation of cost of capital for Government Owned Corporations (GOCs).

Government Owned Corporations (GOCs) need reporting and approval requirements for financial arrangements that facilitate the pursuit of commercial objectives. This Code of Practice outlines approval requirements and guidelines within which GOCs must operate in entering into financial arrangements. The Code applies to all GOCs declared under the GOC Act (except QIC Limited) and their subsidiaries.

This updated guidance clarifies the supplementary Key Management Personnel (KMP)-related remuneration disclosures that will continue to be required of GOCs beyond the requirements applied by AASB 124 for reporting periods beginning on or after 1 July 2013.