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Departments and statutory bodies must comply with the Non-Current Asset Policies for the Queensland Public Sector (NCAP) which sets out policies designed to assist the development of a framework for the identifying, acquiring, maintaining, disposing, valuing or revaluing, recording and writing-off assets.

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 2017). It is expected that agencies will adopt processes for their circumstances and operational characteristics.