Resources
Featured Resources (6)
Financial Reporting Requirements for Queensland Government Agencies
Queensland Treasury Strategic Waste Reduction and Recycling Plan 2022-2024
The Queensland Treasury Strategic Waste Reduction and Recycling Plan outlines the department’s waste management practices. It has been developed in accordance with the Waste Reduction and Recycling Act 2011 and the State’s waste management strategy: Waste – Everyone’s responsibility: Queensland Waste Avoidance and Resource Productivity Strategy (2014-2024).
Build to Rent: A proposal to deliver more affordable housing for Queenslanders
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Public Ruling MRA001.3 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.
Public Ruling RLTY001.2 Remission of late lodgement fee
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 from 1 September 2021—position paper
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.
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.
Measurement of petroleum—position paper
This paper explains the measurement of volumes of petroleum for determining petroleum royalty.
Swap arrangements from 1 October 2020 to 31 August 2021—position paper
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.
Public Ruling MRA004.1 Administrative arrangement—‘loss of metal’ deduction for working out value of particular minerals for MIM Holdings Limited
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 MRA003.1 Determination of royalty for certain minerals
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 MRA002.1 Determination of royalty for prescribed and specified minerals
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.