Resources

This direction establishes the basis for the administration of the non-employing sole trader grant by the Commissioner of State Revenue.

The Financial Provisioning Scheme commenced operations on 1 April 2019. This report forms part of the Scheme’s corporate governance framework, and fulfils the Scheme Manager’s obligation under section 83B of the Mineral and Energy Resources (Financial Provisioning) Act 2018. The report has been prepared in accordance with the Financial Provisioning Scheme Annual Report Framework.

Find out more about Queensland’s Financial Provisioning Scheme.

Long Service Leave Central Scheme Guidelines provide details on scheme membership, LSL levy and claim processes and member agencies reporting responsibilities.

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.

Swap arrangements entered into by a producer or a reseller of the producer may be relevant for determining the classification of gas and average sales price for petroleum. This position paper provides the Commissioner of State Revenue’s determination under section 54 of the Petroleum and Gas (Royalty) Regulation 2021 about how part 2 of the Regulation applies to swap arrangements for petroleum royalty purposes from 1 September 2021.

See also the position paper for swap arrangements for 1 October 2020 to 31 August 2021.

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.

This paper provides guidance on how to determine the royalty rate for each petroleum type using the formula method or the benchmark price method.

This paper explains the measurement of volumes of petroleum for determining petroleum royalty.

Swap arrangements entered into by a producer may be relevant for determining the classification of gas and average sales price for petroleum. This position paper provides the Commissioner of State Revenue’s determination under section 149 of the Petroleum and Gas (Royalty) Regulation 2004 about how chapter 6 of the Regulation applies to swap arrangements for petroleum royalty purposes from 1 October 2020 to 31 August 2021.

See also the position paper on swap arrangements from 1 September 2021.

This direction establishes the basis for the administration of the HomeBuilder grant by the Commissioner of State Revenue.