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Financial Reporting Requirements for Queensland Government Agencies
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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.
Public Ruling MRA001.3 Determination of coal royalty
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.
Public Ruling PTAQ000.5.2 Extension of 50% payroll tax rebate for wages paid to apprentices and trainees
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.
Public Ruling DA124.3.3 Exemption for deceased person’s estate—extension to certain statutory vestings
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.
Our Queensland Treasury Strategic Plan 2022-2026 outlines how we will achieve our vision of a strong economy for all Queenslanders. It reflects our purpose to drive government priorities through our expert advice and services. Our objectives aim to grow the Queensland economy and create jobs, deliver fiscal sustainability, Empower our workforce for the future and drive public sector improvement.
Public Ruling DA000.16.3 Administrative arrangement—duty exemptions for eligible small business restructures
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.
Non-Current Asset Policies for the Queensland Public Sector
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.
Financial Reporting Requirements for Queensland Government Agencies
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.
The Treasurer and Minister for Investment, the Honourable Cameron Dick MP, tabled the 2022-23 Queensland Budget in Parliament on Tuesday 21 June 2022.