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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 COVID-19 Fiscal and Economic Review provides an update on Queensland’s economic and fiscal estimates over 2019-20 and 2020-21 that incorporate the impacts of the COVID-19 pandemic to date. The report also outlines the Queensland Government’s economic strategy that builds on the Unite and Recover: Queensland Economic Recovery Plan, highlighting the more than $7 billion committed to support jobs and the economic capacity of Queensland.

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 guidelines outline a broad set of wise-practice principles to assist agencies to plan, commission, manage and conduct consistent, transparent and high-quality evaluation. The guidelines are accompanied by separate information sheets that describe specific evaluation topics in more detail.

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 2019 and is consistent with the principles set out in AS/NZS ISO 31000:2018 Risk management – Principles and Guidelines.

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.