Resources

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

Where a change in legislation or case law (the law) affects the content of a royalty ruling, the change in the law overrides the royalty ruling—that is, the Commissioner will determine the royalty liability in accordance with the changed law.

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

Where a change in legislation or case law (the law) affects the content of a royalty ruling, the change in the law overrides the royalty ruling—that is, the Commissioner will determine the royalty liability in accordance with the changed law.

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

Where a change in legislation or case law (the law) affects the content of a royalty ruling, the change in the law overrides the royalty ruling—that is, the Commissioner will determine the royalty liability in accordance with the changed law.

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.

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.

These annual financial statement requirements include the Minimum Reporting Requirements and assist agencies in the preparation of their financial statements. The requirements provide updates on new and revised accounting policies and standards and additional guidance and advice on the application of such policies and standards.

Our strategic plan outlines how we will achieve our vision to grow the Queensland economy and improve the wellbeing of all Queenslanders.

It reflects our purpose to leverage our Government-wide perspective to provide trusted, impartial and influential advice and services to clients, and partner for better outcomes in matters relating to the economy and state finances, revenue and commercial services and support for fair, safe and productive workplaces.

The Deputy Premier and Treasurer, the Honourable Jackie Trad MP, delivered the Budget speech in Parliament on Tuesday 11 June 2019. The Queensland Government produces several documents to communicate the key elements of the State Budget. The suite of budget papers includes:

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.

The Queensland Government Guide to Better Regulation assists agencies in incorporating regulatory impact analysis into policy development and supports an evidence-based approach to Government decision making. The Guide encourages agencies to adopt a best practice approach to the development of regulation, including consultation with stakeholders, to help ensure it is necessary, efficient and effective.