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The Disability Services Act 2006 (Qld) is a foundation for promoting the rights of Queenslanders with disability, their wellbeing and their participation in community life. This legislation requires all Queensland Government departments/agencies to have a Disability Service Plan (DSP). DSPs ensure agencies consider the Act’s human rights and service delivery principles, and the government’s policies for people with disability. DSPs aim to improve access to services across government.

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 purpose of the Company Financial Reporting policy is to outline the annual financial reporting requirements for Public Sector companies established under the Corporations Act 2001.

This policy has been revised in June 2021 and is effective for reporting periods beginning on or after 1 July 2020.

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 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 2019). It is expected that agencies will adopt processes for their circumstances and operational characteristics.