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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:

Budget Budget Papers Service delivery statements State Budget State budget cycle 2020-21

The Queensland Treasury Annual Report 2019-2020 is an integral part of our corporate governance framework and one of the main tools we use to ensure we are accountable to the Queensland Parliament and the community about our activities.

Annual report Corporate publications and resources 2019-20

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.

Accounting Financial Reporting Fiscal Management Government agency resources

Our strategic plan outlines how we will achieve our vision to grow the Queensland economy and improve the wellbeing of all Queenslanders.

It reflects our purpose to leverage our Government-wide perspective to provide trusted, impartial and influential advice and services to clients, and partner for better outcomes in matters relating to the economy and state finances, revenue and commercial services and support for fair, safe and productive workplaces.

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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.

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

benchmark price method determination of petroleum royalty rates formula method gas royalty petroleum royalty position paper Royalties 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.

gas royalty petroleum royalty position paper Royalties royalty swap arrangements

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

gas royalty measurement of petroleum petroleum royalty position paper Royalties royalty

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State Budget 2020-21

Annual Report 2019-20

Financial Reporting Requirements for Queensland Government Agencies

Strategic Plan

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Classification of petroleum—position paper

Determination of petroleum royalty rates—position paper

Swap arrangements—position paper

Measurement of petroleum—position paper

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