Resources
Featured Resources (4)
Financial Reporting Requirements for Queensland Government Agencies
All Resources ()
Administrative direction—Australian Government HomeBuilder grant—Queensland
This direction establishes the basis for the administration of the HomeBuilder grant by the Commissioner of State Revenue.
Classification of petroleum—position paper
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.
Determination of petroleum royalty rates—position paper
This paper provides guidance on how to determine the royalty rate for each petroleum type using the formula method or the benchmark price method.
Queensland Government Program Evaluation Guidelines
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.
Public Ruling DA390.1.2 Reassessment of vehicle registration duty—non-complying use by primary producer
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 MRA001.2 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.
The Treasurer and Minister for Investment, the Honourable Cameron Dick MP, tabled the 2020-21 Queensland Budget in Parliament on Tuesday 1 December 2020. The Queensland Government produces several documents to communicate the key elements of the budget. The 2020-21 suite of papers includes:
Administrative direction—regional home building boost grant
This direction establishes the basis for the administration of the regional home building boost grant by the Commissioner of State Revenue.
Public Ruling PTAQ000.4.2 Employment growth rebate
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 DA000.2.9 Self assessors, the Duties Act 2001 and the Taxation Administration Act 2001
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.