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.

This direction establishes the basis for the administration of the regional home building boost grant by the Commissioner of State Revenue.

Queensland Treasury’s Disability Service Plan 2017-2020 Progress Report 1 July 2019 – 30 June 2020 (PDF, 739 kB)

Queensland Treasury’s Disability Service Plan 2017-2020 Progress Report 1 July 2019 – 30 June 2020 (DOCX, 1 MB)

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.

This handbook has been prepared to aid departments and agencies in applying effective cash management concepts and principles in order to assist them in maximising the funds available to meet the social and economic objectives of the Government.

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.

The Project Commencement Approval policy outlines the approvals required by a department prior to commencing a high-value project. Compliance with this policy is mandated by Cabinet decision.

Outlines policy, framework and approval process in relation to State Government asset leasing arrangements.