Queensland

Payroll tax

Queensland Revenue Office

A state tax with its own threshold, rate and grouping rules. An employer over the line in more than one state registers, lodges and pays in each of them.

Long service leave

Industrial Relations Act 2016 (Qld)

A state entitlement. Accrual, qualifying period and what counts as continuous service all vary, and the payroll system has to hold the rule that applies to where the employee works.

Portable schemes

Building and construction and community services, through QLeave.

In some industries the entitlement follows the worker rather than the employer, and the employer owes returns and levies to the scheme regardless of whether anyone has taken leave.

Workers compensation

WorkCover Queensland, with the scheme overseen by the Office of Industrial Relations.

A different scheme, a different premium basis and a different declaration in every jurisdiction. The wage definition the premium is calculated on rarely matches the one payroll reports elsewhere.

Procurement framework

Queensland Procurement Policy.

For a public entity this governs approval, disclosure and often what has to be bought locally or from particular suppliers. The system has to evidence it, not just permit it.

Public finance legislation

Financial Accountability Act 2009 (Qld)

What a public entity reports under, and where the internal control and attestation obligations come from. It shapes the close calendar and the evidence the system retains.

Auditor-general

Queensland Audit Office

Audits the entity and tests the controls. Access design and segregation of duties will be examined by this office rather than described to it.

Economic regulator

Queensland Competition Authority

Where prices are determined rather than charged, cost allocation has to be defensible to this body, which makes it a chart of accounts input.