06/12 Tropical Council illustrative financial statements for 2011-12
To advise local governments that the Illustrative general purpose financial statements for councils (Tropical) for the year ending 30 June 2012 are available on the Department of Local Government's (the department) website. |
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05/12 Annual GST Certificates for 2011-12
To remind councils that they must, no later than 15 September 2012, give the Minister for Local Government an official certificate stating that the local government has paid notional GST for the most recently completed financial year. |
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04/12 Live streaming council meetings
To notify local governments of the new live audio/visual meeting requirements for councils with a population greater than 100,000. |
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03/12 Making of regulations as a result of the deferral of the 2012 quadrennial local government elections
To notify local governments of the making of two local government regulations required as a result of the Premier’s recent announcement that the Queensland state government elections would be held on 24 March 2012 and the subsequent delay of the local government elections. |
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02/12 2012 Local Government Quadrennial Elections - election timetable
To notify local governments of the revised dates relating to the 2012 Local Government Quadrennial Elections following the announcement by the Premier that the Queensland State Government Elections will be held on 24 March 2012. |
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01/12 Major policy decisions relating to the restoration of essential public assets during the local government caretaker period
To advise local governments of special arrangements put in place by the Honourable Paul Lucas MP, Attorney-General, Minister for Local Government and Special Minister for State to ensure that any work on approved Restoration of Essential Public Assets (REPA) relief measures under the Natural Disaster Relief Recovery Arrangements (NDRRA) funding program, that fall within the definition of a major policy decision, can continue during the local government caretaker period. |
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26/11 Circumstances where the establishment of Disaster / Community Funds create a controlled entity
To outline the circumstances which will cause a community appeal fund to be regarded as a controlled entity of the local government and therefore subject to inclusion in the annual financial statements and part of the audit process. |
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25/11 Changes to provisions relating to registers of interests
From 1 January 2012 changes to the registers of interest provisions for relevant persons under the Local Government (Operations) Regulation 2010 (LGOR) and the City of Brisbane (Operations) Regulation 2010 (CBOR) will take effect. |
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24/11 Regulation of how-to-vote cards and election signs
To remind local governments of the legislative restrictions on regulating the distribution of how-to-vote cards and the placement of election signs. |
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23/11 Arrangements for the Caretaker Period during the 2012 Local Government Elections
To provide advice to local governments on the limitations on publishing election material and making major policy decisions during the caretaker period. |
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22/11 New Local Government Electoral Act 2011
To inform councillors about the successful passage of the Local Government Electoral Act 2011 (the Act) including changes to the conflict of interest provisions of the Local Government Act 2009 (LGA) and the City of Brisbane Act 2010 (COBA). |
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21/11 Accounting for transactions related to Indigenous housing arrangements (40 year lease)
Guidance to assist local governments in determining the appropriate accounting treatment for transactions relating to Indigenous housing arrangements (40 year lease). |
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20/11 Accounting for funding under the Natural Disaster Relief and Recovery Arrangements
Information on how to account for funding received under the joint State and Australian Government Natural Disaster Relief and Recovery Arrangements (NDRRA). |
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19/11 Application of Section 37 of the Local Government Act 2009 to Continuing Local Laws in Amalgamated Local Government Areas
Advice as an option for those amalgamated local governments that wish to continue to regulate by local laws those matters which are subject to section 37 of the Local Government Act 2009 until these matters can be regulated under a new planning scheme. |
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18/11 Use of site valuation for financial reporting purposes
Guidance for local gocvernments concerning the use of the Department of Environment and Resource Management’s (DERM) site valuations for financial reporting purposes. |
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17/11 Goods and Services Tax (GST) exemption for certain taxes, fees and charges (Division 81 of the GST Act)
Guidance for local governments on changes to the approach to exempt government taxes, fees and charges from GST. |
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16/11 Accounting for infrastructure damaged by natural disasters
Guidance for local governments on accounting for infrastructure assets damaged by natural disasters. |
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15/11 Financial arrangements requiring the Treasurer's approval
Local governments must seek the Treasurer's approval before entering into certain financial arrangements, for example, forming a company, or entering into joint ventures, partnerships or trusts. |
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14/11 Tropical Workshops 2011 – frequently asked questions
A summary of the frequently asked questions, together with responses, that took place during and after the recent Tropical Illustrative Financial Statements Workshops for 2010-11. |
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13/11 Discounting of employee benefits under AASB 119
Advice for local governments of the rates applicable to Commonwealth Government Securities as at 30 June 2011 for the purpose of discounting non-current employee benefits under the Accounting Standard AASB 119 Employee Benefits.. |
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12/11 Accounting for developer contributions for the 2010-11 financial year
An overview of changes to accounting and reporting requirements for developer contributions, such as infrastructure charges, due to the release of AASB Interpretation 18 Transfers of Assets from Customers. |
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11/11 Accounting disclosure of transactions relating to Distributor-Retailer entities in South East Queensland.
Guidance to assist local governments in South East Queensland to determine the most appropriate accounting treatment and financial statement disclosure for transactions relating to Distributor-Retailer entities (DRs). |
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10/11 Publication of minutes of council meetings
Queensland local governments are required to publish minutes of all council meetings within 10 days after the end of a meeting. |
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09/11 Local government borrowings for 2011-12
Advice to local governments on the procedure for borrowing applications for the 2011-12 financial year. |
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08/11 Keeping and publishing CEO records of councillor complaints
Local government chief executive officers keeping and publishing a record of complaints against councillors. |
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07/11 Threshold amounts for new significant business activities for 2011-12
Advice on threshold amounts for new significant business activities employed to determine new type 1 or type 2 business activities for 2011-12. |
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06/11 Annual GST Certificates for 2010-11
Reminder for local governments on GST certificate submission deadline and reporting requirements. |
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05/11 Tropical Council illustrative financial statements for 2010-11
Illustrative financial statements for councils (Tropical) for the year ending 30 June 2011. |
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04/11 Additional budget requirements and annual report disclosures for South East Queensland Councils: Distributor-Retailer payments
New reporting and budgeting requirements for Distributor-Retailer arrangements. |
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03/11 New reporting requirements for local governments – rates and utility charges
Advice regarding amendments to requirements for disclosure of information in council annual budgets. |
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02/11 Controlled public sector entities of local governments
Reminder for local governments that the Minister for Local Government and Special Minister of State is required to advise both the State Treasurer and the Auditor-General of Queensland when a new controlled entity is established. |
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01/11 Local Government approval to provide unlimited indemnities to State and Commonwealth agencies for the purpose of funding agreements
Advice regarding the general approval in place for Local Governments to provide unlimited indemnities in terms of timing and amount to State and Commonwealth agencies for the purposes of funding agreements. |
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17/10 Solutions to Council operational challenges from the Information Privacy Act 2009
Addressing implications of the new privacy legislation on the Local Government sector. |
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16/10 Local Government Borrowings for 2010-11
Advice regarding the procedure for borrowing applications for the 2010-11 financial year. |
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| 15/10 Changes to the Animal Management (Cats and Dogs) Act 2008 have clarified that American Staffordshire terriers are not ‘restricted dogs'. |
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| 14/10 Queensland Ombudsman’s review of the complaints management systems of local Councils in Queensland |
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13/10 Community planning
An outline of key elements of the community planning process, as required by the Local Government Act 2009. |
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12/10 Amendments to local government legislation since 1 July 2010
Update regarding a transitional regulation to address an issue with transitional provisions relating to rating after Council amalgamations in 2007. |
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11/10 Transitional provisions relating to rating after 2007 council amalgamations
This bulletin identifies an issue being addressed by the Department regarding transitional provisions relating to rating after council amalgamations in 2007. |
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10/10 Reminder - electoral system review
This bulletin reminds local governments that submissions about the local government electoral system issues paper released by the Law, Justice and Safety Committee will close on 30 July 2010. |
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09/10 Annual GST certificates for 2009–10
This bulletin reminds councils that they must, no later than 15 September 2010, give the Minister for Local Government and Aboriginal and Torres Strait Islander Partnerships an official certificate stating that the local government has paid notional GST for the most recently completed financial year. |
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08/10 New model local laws
This bulletin advises local governments of amendments to the model local laws for animal management, local government controlled areas, facilities and roads as well as Indigenous community land management. |
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07/10 Discounting of Employee Benefits under AASB 119
This bulletin is to advise local governments of the rates applicable to Commonwealth Government Securities as at 30 June 2010 for the purpose of discounting non-current employee benefits under the Accounting Standard AASB 119 Employee Benefits. |
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06/10 Local government annual budgets
This bulletin sets out budget requirements under the Local Government Act 2009 for local governments in the 2010–2011 financial year. It seeks to clarify the budget process for local governments under the Local Government Act 2009 and the Local Government (Finance, Plans and Reporting) Regulation 2010. |
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05/10 Electoral system review
This bulletin provides information about the issues paper recently released by the Law, Justice and Safety Committee on their inquiry into the current local government electoral system under the Local Government Act 1993 and on alternative systems and practices. |
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04/10 Update on Tropical Council illustrative financial statements for 2009–10
The purpose of this bulletin is to provide local governments with further guidance on the illustrative financial statements for councils (Tropical) for the year ending 30 June 2010. |
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03/10 Tropical Council illustrative financial statements for 2009–10
This Bulletin provides information on changes to Tropical Council, as well as Illustrative Financial Statements for councils (Tropical) for the year ending 30 June 2010. |
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02/10 Animal Management (Cats and Dogs) Regulation 2009 - information regarding recent amendments
This Bulletin provides information regarding the early commencement of the Animal Management (Cats and Dogs) Act 2008 in certain councils. |
46 KB |
01/10 Local government legislation - information on the Queensland Civil and Administrative Tribunal (QCAT)
This Bulletin provides advice regarding the new Queensland Civil and Administrative Tribunal (QCAT) with regards to decisions made under the Animal Management (Cats and Dogs) Act 2008 as well as decisions regarding levee banks, land records, anti-discrimination, and equality and employment opportunities.
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| 20/09 Animal Management (Cats and Dogs) Act 2008 - information regarding recent amendments and other matters |
46 KB |
19/09 New Integrity Bill 2009
This Bulletin provides information about the Integrity Bill 2009, which was passed by the Queensland Parliament on 25 November 2009. |
48 KB |
18/09 New model local laws
This Bulletin provides advice to local governments about the Department's comprehensive review of the 21 existing model local laws to ensure their currency, alignment with community aspirations and their capacity to reduce the regulatory burden on business. |
121 KB |
17/09 Changes to Animal Management (Cats and Dogs) Regulation 2009
This Bulletin provides advice to local governments about earlier implementation dates for animal management legislation and transitional arrangements in relation to dogs declared dangerous under a local law. |
44 KB |
16/09 Local Government borrowings for 2009-10
This Bulletin advises local governments of the procedure for borrowing applications for the 2009-10 financial year. |
130 KB |
15/09 Changes to local government superannuation disclosures in 2008-09 financial statements
This Bulletin advises local governments of required changes to disclosures in local governments’ 2008-09 financial statements as a result of changes to LGsuper’s defined benefits fund. |
101 KB |
14/09 Annual GST Certificates for 2008-09 by Local Governments
This Bulletin reminds Councils that they must, no later than 15 September 2009, give the Minister for Local Government and Aboriginal and Torres Strait Islander Partnerships an official certificate stating that the local government has paid notional GST for the most recently completed financial year. |
55 KB |
13/09 Discounting of Employee Benefits under AASB 119
This Bulletin advises local governments of the rates applicable to Commonwealth Government Securities as at 30 June 2009 for discounting non-current employee benefits under Accounting Standard AASB 119 Employee Benefits. |
50 KB |
12/09 Code of Conduct obligations for Councillors
This Bulletin reminds councillors of their statutory and ethical obligations under their council’s code of conduct. |
83 KB |
11/09 Tropical Council’s Financial Report for new Regional Councils 2008-09
This Bulletin advises local governments that the final version of the Tropical Council Reference Manual for new Regional Councils commencing on 15 March 2008 has been issued and about important disclosures in the 2008-09 Statements. |
105 KB |
10/09 Financial Reports for Aboriginal Shire Councils 2008-09
This Bulletin advises local governments that the format of financial statements for Aboriginal Shire Councils for 2008-09 has been approved; that the final version of the Tropical Council Reference Manual for Aboriginal Shire Councils for the year ending 30 June 2009 has been issued; and about important disclosures in these 2008-09 Financial Statements. |
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09/09 Penalty Unit Increase for Local Laws and Local Law Infringement Notices
This Bulletin informs local governments that the proposed increase to the value of the local law penalty unit from $75 to $100 will commence on 1 July 2009 for those local governments that chose to 'opt-in' for the increase. |
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08/09 Measurement and disclosure of retail and distribution of SEQ water assets 2008-09
This Bulletin alerts councils in South East Queensland provides to an issue that may arise in the completion and audit of their financial reports for the period ending 30 June, 2009. |
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07/09 Tropical Council’s Financial Report for Continuing Councils 2008-09
his Bulletin advises local governments that the final version of the Tropical Council Reference Manual for continuing councils for the year ending 30 June 2009 has been issued and about changes to the continuing council Tropical Report. |
96 KB |
06/09 Financial Accounting Technical Paper – Land Under Roads
This Bulletin provides guidance on the accounting and reporting of land under roads by councils in accordance with AASB 1051: Land Under Roads and the Local Government Finance Standard 2005. |
132 KB |
05/09 Interim GST Certificates for 2008-09
This Bulletin provides advice to local governments of their requirements for interim certificates confirming compliance with the GST arrangements to be sent to the Department by 3 June, 2009. |
84 KB |
04/09 Implementation of the Animal Management (Cats and Dogs) Act 2008
This Bulletin provides advice to local government officers on the commencement of the Animal Management Act (Cats and Dogs) 2008 on 1 July, 2009. |
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03/09 Indigenous Councils - Reminder about new financial reporting requirements
This Bulletin reminds Indigenous local governments of their financial reporting obligations for the current financial period. |
129 KB |
02/09 Councils affected by natural disasters – Reminder to include subsequent events note in Financial Statements
This Bulletin reminds local governments to adjust the notes to their financial statements to include relevant disclosure. |
88 KB |
21/08 Right to Information - Implications for Local Government
This Bulletin contains information on the implementation of new public right to information arrangements. |
114 KB |
19/08 Local Government Borrowings for 2008/09
This Bulletin provides advice on the procedure for borrowing applications and to provide the Financial Forecasting Model to be used for the 2008/09 financial year. |
85 KB |
18/08 Managing Unwanted Cats and Dogs - Update on Animal Management (Cats and Dogs) Bill 2008 and Local Government Pilot Studies
This Bulletin informs local governments of the introduction of the Animal Management (Cats and Dogs) Bill 2008 and to provide an update on the local government pilot studies. |
127 KB |
17/08 Penalty Unit Increase –Advice required by 19 December 2008
This Bulletin advises Councils on actions to be taken for the recently announced increase in penalty unit value to apply to local law penalties from 1 March 2009. |
115 KB |
16/08 Consultation - Animal Management (Cats and Dogs) Bill 2008
This Bulletin informs local governments that the deadline for receipt of submissions commenting on the Animal Management (Cats and Dogs) Bill 2008 has been extended to Friday 3 October 2008. |
115 KB |
15/08 Jointly Controlled Public Sector Entities of Local Governments
This Bulletin reminds local governments that the Minister for Local Government is required to advise both the State Treasurer and the Auditor-General of Queensland when a new controlled entity, or jointly controlled public sector entity is established in his portfolio. |
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14/08 Managing Unwanted Cats and Dogs Pilot Study - Submissions Closed - Water Reform in South East Queensland
This Bulletin informs Councils that submissions to participate in the Managing Unwanted Cats and Dogs Pilot Study are now closed. |
181 KB |
12/08 Financial Accounting Technical Paper - Water Reform in South East Queensland
This Bulletin advises local governments that a financial accounting technical paper has been released concerning the water reform in South East Queensland. |
147 KB |
11/08 Tropical Council’s Financial Report for 2007-08
This Bulletin advises local governments that the final versions of the Tropical Council Reference Manual for the period ending 14 March 2008 and the year ending 30 June 2008 have been issued and about changes to, and other disclosures in the Tropical Reports. |
105 KB |
10/08 Annual GST Certificates for 2007-08 by Local Governments
This Bulletin reminds Councils that all local governments must, no later than 15 September 2008, give the Minister for Main Roads and Local Government an official certificate stating that the local government has paid notional GST for the most recently completed financial year. |
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09/08 Update of Managing Unwanted Cats and Dogs
This Bulletin provides an update to Councils on the State’s approach to managing the unwanted Cats and Dogs Pilot Study. |
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08/08 Threshold Amounts for New Significant Business Activities
To inform all local governments of the threshold amounts to be employed to determine new type 1 or type 2 business activities for 2008-09 based on current expenditure for the 2007-08 financial year. |
101 KB |
07/08 Discounting of Employee Benefits under AASB 119
This Bulletin advises local governments of the "rates applicable to Commonwealth Government Securities" as at 30 June 2008 for the purpose of discounting non-current employee benefits under the Accounting Standard AASB 119 on "Employee Benefits". |
75 KB |
06/08 Interim GST Certificates for 2007-08 by Local Governments
This Bulletin advises continuing or adjusted councils of the requirements for interim certificates confirming compliance with the GST arrangements to be sent to the Department by Monday 2 June 2008, and the interim GST advice required to be given to the Commonwealth this year by Friday 6 June 2008 by the Queensland Treasury. |
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05/08 Advising of the Gazettal of the Amended Model Code of Conduct
This Bulletin advises councils that the Minister for Main Roads and Local Government gazetted an amendment to the model code of conduct on 23 May 2008. |
67 KB |
04/08 Local Government Borrowings for the 2007/08 financial year
This Bulletin advises local government entities of the procedure for preparing borrowing applications for the 2007/08 financial year. |
89 KB |
03/08 Discounting of Employee Benefits under AASB 119
This Bulletin advises local governments of the "rates applicable to Commonwealth Government Securities" as at 14 March 2008 for the purpose of discounting non-current employee benefits under the Accounting Standard AASB 119 on "Employee Benefits". |
76 KB |
02/08 New Model Code of Conduct for Councillors
This Bulletin advises local governments of the new model code of conduct which applies to all new local governments (newly merged) on changeover day. |
68 KB |
01/08 Applications for exemption under section 492(1)(e) of the Local Government Act 1993
This Bulletin advises local governments of the policy requirements for an application for exemption under section 492(1)(e) of the Local Government Act 1993. |
90 KB |
17/07 New Safety Standards for Moveable Soccer Goals
This Bulletin advises councils of amendments to the Fair Trading Regulation 2001 to establish new safety standards for the supply of moveable soccer goals. |
76 KB |
15/07 Local Government Borrowings for 2007/08
The purpose of this bulletin is to advise local government entities of the procedure for borrowing applications and provide the available Financial Forecasting Model that local governments can use for the 2007/08 financial year. |
91 KB |
13/07 Threshold Amounts For New Significant Business Activities
The purpose of this Bulletin is to inform all local governments of the threshold amounts to be employed to determine new type 1 or new type 2 business activities for 2007-08 based on current expenditure for the 2006-07 financial year. |
73 KB |
12/07 Sponsored Hospitality Benefits andDisclosure Period for Registers of Interests
The purpose of this Bulletin is to advise councils of amendments to the Local Government Regulation 2005 (the Regulation) to clarify reporting obligations for Councillors, relevant employees and related persons, in relation to registers of interests. |
77 KB |
11/07 Local Government Act Review
The purpose of this Bulletin is to remind local governments, particularly councillors and council officers, that the Department has called for submissions in response to eight Issues Papers released on 17 July 2007, as the third consultative stage of the Local Government Act Review. |
43 KB |
10/07 Annual GST Certificates for 2006-07 by Local Governments
The purpose of this Bulletin is to remind Councils that a local government must, no later than 15 September in each financial year, give the Minister an official certificate of the local government stating the local government has paid notional GST for the most recently completed financial year. |
84 KB |
09/07 Tropical Financial Report for 2006-07
The purpose of this Bulletin is to advise local governments:
- that Tropical Council’s Financial Report for 2006-07 (Tropical) was issued by the Department to all local governments during June 2007, and
- about some changes to, and other disclosures in this year’s Tropical.
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8/07 Discounting of Employee Benefits under AASB 119
The purpose of this Bulletin is to advise local governments of the 'rates applicable to Commonwealth Government Securities' as at 30 June 2006 for the purpose of discounting non-current employee benefits under the Accounting Standard AASB 119 on "Employee Benefits". |
76 KB |
7/07 Jointly Controlled Public sector Entities of Local Governments
The purpose of this bulletin is to remind local governments that the Minister for Local Government, Planning and Sport is required to advise the Auditor-General of Queensland when a new controlled entity, or jointly controlled public sector entity is established in his portfolio.. |
52 KB |
6/07 Local Government Reform
The purpose of this bulletin is to advise councils of the commencement of the Local Government and Other Legislation Amendment Act 2007. |
65 KB |
5/07 Local Government and Other Legislation Amendment Act2007 Local Government Elections
The purpose of this bulletin is to advise councils of new provisions relating to local government elections. |
76 KB |
4/07 Interim GST Certificates for 2006-07 by Local Governments
The purpose of this Bulletin is to advise Councils of requirements for interim certificates and GST advice to be provided in June 2007. |
59 KB |
3/07 Local government grant and subsidy programs - subsidy and cost overruns for capital works and drought related projects
The purpose of this Bulletin is to remind all local governments of their obligations under the funding programs administered by the Department's Funding and Infrastructure Branch. |
211 KB |
2/07 GST on Thresholds for Tenders and Contracts
The purpose of this Bulletin is to confirm that the thresholds of $150,000 for tenders and $15,000 for contracts with local governments are to be treated as GST-inclusive. |
37 KB |
1/07 Electoral change procedures - 2008 Local Government Quadrennial Elections
Advice of the procedures and timeframes established for local governments by the Department and the Electoral Commissioner of Queensland to allow all current legislative and administrative deadlines to be met in all reviews of electoral arrangements for the 2008 local government elections. |
169 KB |
13/06 Councils may recover Credit Card Merchant Fees
Local governments can now charge a merchant service fee when rates and charges are paid by credit card. It is up to each local government to decide if they wish to do so. |
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12/06 Threshold Amounts For New Significant Business Activities
The purpose of this bulletin is to inform all local governments of the threshold amounts to be employed to determine new type 1 or new type 2 business activities for 2006-07 based on current expenditure for the 2005-06 financial year. |
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11/06 Local Government Amendment Regulation (No. 2) 2006
The purpose of this bulletin is to explain the new section 79(1)(e) of the Local Government Regulation 2005 (LGR) which has been inserted by the Local Government Amendment Regulation 2006 (No. 2) 2006. The new section prescribes an additional class of members of the Local Government Superannuation Scheme (LGSS), effective from 4 August 2006. |
38 KB |
10/06 Annual GST Certificates 2005-06 & GST Partnership Update
The purpose of this Bulletin is to remind Councils that section 21 of the Local Government Finance Standard 2005 states "A local government must, no later than 15 September in each financial year, give the Minister an official certificate of the local government stating the local government has paid notional GST for the most recently completed financial year", and advise Councils of the existence and purpose of the Australian Taxation Office (ATO) and Queensland Local Government GST Partnership, and advise Councils of the compliance risks identified through the ATO's compliance and advice activities. |
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09/06 Local Government Borrowings for 2006/07
The purpose of this bulletin is to advise local governments of the procedure for borrowing applications and provide the pro forma ten-year cash flow forecast spreadsheet for the 2006/07 financial year. |
58 KB |
08/06 Tropical Financial Statements for 2005-06
The purpose of this Bulletin is to advise local governments that the final version of Tropical Financial Statements for 2005-06 was issued by theDepartment to all local governments on 14 July 2006, and about the changes between the draft and final versions of Tropical. |
37 KB |
06/06 Discounting of Employee Benefits under AASB-119
The purpose of this Bulletin is to advise local governments of the 'rates applicable to Commonwealth Government Securities' as at 30 June 2006 for the purpose of discounting non-current employee benefits under the Accounting Standard AASB 119 on 'Employee Benefits'. |
54 KB |
05/06 Minor amendments to Local Government Finance Standard 2005 and Local Government Regulation 2005
The purpose of this Bulletin is to explain provisions of the Local Government Finance Amendment Standard (No. 1) 2006, which makes minor, administrative amendments to the Local Government Finance Standard 2005 (LGFS 2005), effective from 30 June 2006, and provisions of the Local Government Amendment Regulation 2006 (No. 1) 2006, which omits redundant provisions from the Local Government Regulation 2005 (LGR 2005), effective from 15 June 2006. |
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04/06 Jointly Controlled Public Sector Entities of Local Governments
The purpose of this Bulletin is to remind local governments that the Minister for Local Government and Planning is required to advise the Auditor-General of Queensland when a new controlled entity, or jointly controlled public sector entity is established in her portfolio. |
43 KB |
03/06 Interim GST Certificates for 2005-06 by Local Governemnts
The purpose of this Bulletin is to advise Councils of the requirements for interim certificates confirming compliance with the GST arrangements to be sent to the Department by Monday 5 June 2006, and the interim GST advice required to be given to the Commonwealth this year by Friday 9 June 2006 by the Queensland Treasury. |
42 KB |
02/06 Contracts Special Entertainment precincts
This Bulletin describes the main features of the Local Government and other Legislation Amendment Act 2005 (the Act), which has established new laws for local government contracts and related activities, special entertainment precincts, and naming of Aboriginal community government areas. |
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01/06 Codes of Conduct for Councillors
The purpose of this Bulletin is to clarify some issues which have arisen since commencement of the Local Government Legislation Amendment Act 2005. These issues have been raised in code of conduct training and/or submissions on the Model Code of Conduct for Councillors. |
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16/05 Model Code of Conduct for Councillors
The purpose of this Bulletin is to advise councils that the Minister for Environment, Local Government, Planning and Women has finalised the Model Code of Conduct for Councillors. This bulletin also advises councillors of changes to the draft Model Code. |
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15/05 General Complaints Process for Councils
The Local Government Act 1993 was amended in May 2005 to require each council to adopt a Councillor Code of Conduct (CCC) and establish a general complaints process (GCP) by 1 March 2006.This Bulletin contains guidelines to assist councils implement the new GCP legislation and responds to questions and comments that have been put to the Department in recent months.
Complaints Management Guidelines (1.2 MB) |
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14/05 Enterprise Powers of Local Governments
The purpose of this bulletin is to remind councils of the correct procedures in regard to enterprise powers as stipulated in the Local Government Act 1993 (the Act). Additionally, the bulletin outlines the maximum amount of commitment a council may make to a non-exempt enterprise inclusive of amounts "rolled-over" from previous years. |
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13/05 Annual GST Certificates for 2004-05 by Local Governments and Local Government GST Partnership Update
The purpose of this Bulletin is to remind Councils that section 21 of the Local Government Finance Standard 2005 states "A local government must, no later than 15 September in each financial year, give the Minister an official certificate of the local government stating the local government has paid notional GST for the most recently completed financial year", and advise Councils of the issues discussed at recent meetings of the Australian Taxation Office and Qld Local Government GST Partnership. |
212 KB |
12/05 Tropical Financial Statements for 2004-05
The purpose of this Bulletin is to advise local governments that the final version of Tropical Financial Statements for 2004-05 was issued by the Department to all local governments on 12 July 2005; the changes between the draft and final versions of Tropical; and that Tropical Financial Statements for 2005-06 will remain a draft until June 2006.
Tropical Financial Statements spreadsheet (XLS 771 kB) |
187 KB |
11/05 Local Government Legislation Amendment Act 2005
The purpose of this Bulletin is to advise councils of the commencement of the Local Government Legislation Amendment Act 2005 (the Act). |
177 KB |
10/05 Local Government Borrowings for 2005/06
The purpose of this bulletin is to advise local governments of the procedure for borrowing applications and provide the pro forma ten year cash flow forecast spreadsheet for the 2005/06 financial year. |
53 KB |
09/05 Jointly Controlled Public Sector Entities of Local Governments
The purpose of this Bulletin is to remind local governments that the Minister for Local Government and Planning is required to advise the Auditor-General of Queensland when a new jointly controlled public sector entity is established in her portfolio. |
121 KB |
08/05 Discounting of Employee Benefits under AASB 1028
The purpose of this bulletin is to advise local governments of the 'rates applicable to Commonwealth Government Securities' as at 30 June 2005 for the purpose of discounting long service leave, or other employee benefits, under the Accounting Standard AASB 1028 on 'Employee Benefits'. |
182 KB |
07/05 Threshold amounts for new significant business activities.
The purpose of this bulletin is to inform all local governments of the threshold amounts to be employed to determine new Type 1 or new Type 2 business activities for 2005/2006 based on current expenditure for the 2004/2005 financial year. |
57 KB |
06/05 Goods and Services Tax (GST) for the Department's Local Government portfolio's grants and subsidies.
The purpose of this bulletin is to provide local governments with an update on the treatment of the Australian Government's Goods and Services Tax (GST) and Public and Private Tax Rulings in respect to the Department's local government portfolio grants and subsidies. |
49 KB |
05/05 Local Government Regulation 2005
The purpose of this Bulletin is to advise councils that the Local Government Regulation 2005 (LGR 2005) will commence on 1 July 2005, and to identify and provide advice about key differences between the LGR 2005 and the preceding Local Government Regulation 1994 (LGR 1994) that it replaces from the date of commencement. |
143 KB |
04/05 Local Government Finance Standard 2005
The purpose of this Bulletin is to advise local governments that the Local Government Finance Standard 2005 (LGFS 2005) was approved by the Minister for Environment, Local Government, Planning and Women on 2 May 2005, to take effect on 1 July 2005. The LGFS 2005 will replace the Local Government Finance Standard 1995 (LGFS 1994) from the date of commencement. |
283 KB |
03/05 Interim GST Certificates for 2004/05 by Local Governments
The purpose of this Bulletin is to advise Councils of requirements for interim certificates confirming compliance with the GST arrangments to be sent to the Department by Monday 6 June 2005, and the interim GST advice required to be given to the Commonwealth this year by Tuesday 7 June 2005 by the Qld Treasury. |
163 KB |
02/05 Australian Equivalents to International Financial Reporting Standards Checklist for Local Governments
The Australian Equivalents to International Financial Reporting Standards Checklist for Local Governments. |
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01/05 Process for Production and Distribution of Tropical Financial Statements for 2004/05 and 2005/06
To advise local governments about the process for the production and distribution of Tropical Financial Statements for 2004/05 and 2005/06. |
170 KB |
15/04 Transfer of out of date transactions from Local Government trust funds
To raise local governments' awareness of the provisions within the legislation allowing the transfer of monies which are out of date and for which purposes have ceases to exist, from trust funds to operating funds, with the Minister's prior approval and to provide guidance as to the associated Ministerial approval process. |
151 KB |
14/04 Local Government (Community Government Areas) Act 2004
To inform local governments of the commencement of the Local Government (Community Government Areas) Act 2004 (the Act). |
184 KB |
13/04 - Review and Remake of the Local Government Finance Standard 1994 and the Local Government Regulation 1994
To advise local governments of the current review of, and proposed remake of, the Local Government Finance Standard 1994 and the Local Government Regulation 1994.
12/04 - Publication pending. |
48 KB |
11/04 - Minister's Consent Required for an Extension of Time for the Presentation of the Annual Report for 2003/04 to the Council
To advise Councils that where a local government has not requested the Minister's consent for an extension of time for its Annual Report for 2003/04 to be presented to the Council by the statutory due date of 30 November 2004, the Auditor-General intends to include an "emphasis of matter" note in his independent audit report to the Council's financial statements for 2003/04. |
137 KB |
10/04 - Australian Equivalents to the International Financial Reporting Standards
To advise Councils that the Australian Equivalents to the International Financial Reporting Standards (AEIFRS), with which local governments will need to comply for 2005/06, have been published. |
48 KB |
09/04 - Annual GST Certificates for 2003/04 by Local Governments and Local Government GST Partnership Update
To remind Councils about Section 14A of the Local Government Finance Standard 1994 and advise Councils of issues discussed at recent meetings of the Australian Taxation Office and Queensland Local Government GST Partnership. |
185 KB |
08/04 - Tropical Financial Statements 2003/04, and the Auditor-General's Report to Parliament
To inform local governments that Tropical Financial Statements for 2003/04 have been issued to local governments and to inform local governments of the Auditor-General's report on audit results. |
155 KB |
07/04 - Discounting of Employee Benefits under AASB 1028
To advise local governments of "rates applicable to Commonwealth Government Securities" as at 30 June 2004 for the purpose of discounting long service leave, or other employee benefits, under the Accounting Standard AASB 1028 on "Employee Benefits". |
159 KB |
06/04 - Local Government Borrowings for 2004/05
To advise local governments of the procedure for borrowing applications and provide the pro forma spreadsheet for the 2004/05 ten year cash flow forecast. |
174 KB |
05/04 - Threshold amounts for new significant business activities
To inform local governments of threshold amounts to be employed to determine new type 1 or new type 2 business activities for 2004/05 based on current expenditure for the 2003/04 financial year. |
123 KB |
04/04 - Jointly Controlled Public Sector Entities of Local Governments
To remind local governments that the Minister for Local Government and Planning is required to advise the Auditor-General of Queensland when a new jointly controlled public sector entity is established in her portfolio. |
142 KB |
03/04 - Interim GST Certificates for 2003/04 by Local Governments
To advise councils of requirements for interim certificates confirming compliance with GST arrangements to be sent to the Department by Thursday 3 June 2004, and interim GST advice required to be given to the Commonwealth this year by Friday 4 June 2004 by the Queensland Treasury. |
157 KB |
02/04 - 2004 Valuations
To advise local governments about rating issues arising from the decision to not issue valuations for 2004 under the Valuation of Land Act 1944. |
38 KB |
01/04 - Proclamation into force of Section 17 of the Local Government and Other Legislation Amendment Act 2003
To advise local governments of the proclamation into force of section 17 of the Local Government and Other Legislation Amendment Act 2003 (LGOLA Act). The LGOLA Act received Royal Assent on Thursday 6 November 2003. All provisions in the Act commenced on the date of assent except section 17 (Amendment of s 248 (Access to registers)), which amends section 248 of the Local Government Act 1993 (LGA) to limit access to registers of interests for persons related to councillors. |
36 KB |
21/03 AASB's Exposure Draft ED 125 on Financial Reporting by Local Governments
To notify local governments that the Australian Accounting Standards Board (AASB) issued on 9 October 2003 Exposure Draft ED 125 on Financial Reporting by Local Govts, and that the AASB invites comments by 27 February 2004 on a range of specific matters listed in ED 125. |
154 KB |
20/03 Local Government and Other legislation Amendment Act 2003
To advise local governments of the significant features and effects of the Local Government and Other Legislation Amendment Act 2003 introduced into Parliament on 14 October 2003 and received Royal Assent as Act No. 85 of 2003 on Thursday 6 November 2003. |
207 KB |
19/03 Roads Infrastructure Assets
To provide guidance to local governments about the valuation and depreciation of roads infrastructure assets. |
267 KB |
18/03 Collection of Local Government Data
To advise local governments of the new method of collection of local government financial and performance information and to distribute the collection form to local governments. |
157 KB |
17/03 Community Financial Report for 2002/03
To remind local governments that for 2002/03 and for future years that a local government's annual report must include a community financial report. The annual report for 2002/03 must be adopted by the Council by 30 November 2003. |
180 KB |
16/03 Regulatory Fees and non-Regulatory Charges under the Local Government Act 1993
To clarify the method of identifying regulatory fees made under Section 1071A and non-regulatory charges made under Section 36 of the Local Government Act 1993 (the Act). |
237 KB |
15/03 Current policy for retrospective subsidy and cost overruns for Capital Works Projects
To remind all local governments of the current policy, under funding programs administered by Local Government and Planning. |
95 KB |
14/03 Annual GST Certificates by Local Governments, and ATO and Queensland Local Government GST Partnership
To remind Councils of section 14A of the Local Government Finance Standard 1994, and to advise Councils of the establishment of an Australian Taxation Office (ATO) and Queensland Local Government GST Partnership. |
193 KB |
13/03 Tropical Financial Statements for 2002/03
To inform local governments of the release of the Tropical Financial Statements for 2002/03; inform local governments of ten recommendations arising from the Auditor-General's Report to Parliament on the results of audits of local governments for 2001/02; to request copies of certain documents to be sent to the Department; to remind councils to give reasons where they find it necessary to request the Minister's consent for an extension of time. |
129 KB |
12/03 Jointly Controlled Public Sector Entities of Local Governments
To remind local governments that the Minister for Local Government and Planning is required to advise the Auditor-General of Queensland when a new jointly controlled public sector entity is established in her portfolio. |
270 KB |
11/03 Discounting of Employee Benefits under AASB 1028
To advise local governments of the "rates applicable to Commonwealth Government Securities" as at 30 June 2003 for the purpose of discounting long service leave, or other employee benefits, under the Accounting Standard AASB 1028 on "Employee Benefits". |
150 KB |
10/03 Threshold Amounts for New Significant Business Activities
To inform all local governments of the threshold amounts to be employed to determine new type 1 or new type 2 business activities for 2003/04 based on current expenditure for the 2002/03 financial year. |
129 KB |
09/03 Default on instalments/arrangements and the Sale of Land for Arrears of Rates
To clarify the operation of the Local Government Act 1993 for the Sale of Land for Arrears of rates especially when there has been a default on the terms of an instalment scheme or an arrangement to pay. |
187 KB |
08/03 Interim GST Certificates by Local Governments
To advise Councils of the requirement for interim certificates confirming compliance with the GST arrangements to be sent to the Dept before 8/06/03 & interim GST advice required to be given to the C'wealth by 8/06/03 each year by the Qld Treasury |
150 KB |
07/03 Application of Discrimination Law (Marital Status) Amendment Regulation (No. 1) 2003 to Local Governments
To inform local governments of the effect of the Discrimination Law (Marital Status) Amendment Regulation (No.1) 2003 (DLAR). |
150 KB |
06/03 End-of-Year Checklist
To advise local governments of the availability of a comprehensive generic checklist for end-of-year processes for financial reporting. |
128 KB |
05/03 Application of Family Law Act Amendments to LG Super Scheme
To inform local governments of the effect of the Local Government Amendment Regulation (No. 1) 2003 which was approved by the Governor in Council on 20/3/03. |
127 KB |
04/03 Local Government Finance Amendment Standard (No.1) 2003 - City of Brisbane Amendment Regulation (No. 1) 2003
To advise local governments of amendments to the Local Government Finance Standard 1994 (LGFS) & the City of Brisbane Regulation 1993 (COBR). The amendments specify the contents of the Revenue Policy & Revenue Statement. |
126 KB |
03/03 Local Government Legislation Amendment Bill 2002
To advise local governments that the Local Government Legislation Amendment Bill 2002 is now in force @ 4 March 2003. |
113 KB |
02/03 Local Government Legislation Amendment Bill 2002
To advise local governments of the significant features and effects of the Local Government Legislation Amendment Bill 2002. |
148 KB |
01/03 Entity Based Borrowing
To advise local governments of a change in the process for the approval of local government borrowings from a project basis to an entity basis. |
330 KB |
16/02 2004 Election Preparation
Procedures and timeframes for legislative and administrative deadlines to be met in reviews of electoral arrangements for the elections. |
256 KB |
15/02 Annual GST Certificates by Local Governments
Requirements for annual certificates confirming compliance, reminder to submit a certificate and highlight interim advice to Commonwealth by 8 June each year. |
140 KB |
14/02 Local Government Amendment Bill 2002 2nd Bulletin
Local Government Amendment Bill 2002 was assented to and is now in force. |
150 KB |
13/02 Current Policy on Retrospective Subsidy and Cost Overruns for Capital Works Projects
Reminder to obtain Ministerial subsidy approval before commencing work on any subsidisable capital works project; and inform DLGP of any changes to cost and timing. |
116 KB |
12/02 Annual Reporting Timing Survey and Checklist
Issues and recommendations arising from survey and request contributions to checklist. |
177 KB |
11/02 Discounting of Employee Entitlements Under AAS 30
Rates applicable to Commonwealth Government Securities at 28 June 2002. |
86 KB |
10/02 Local Government Amendment Bill 2002
Significant features and effects of the Bill. |
124 KB |
09/02 Threshold Amounts for New Significant Business Activities
Amounts to be employed to determine new type 1 or type 2 business activities for 2002-2003 based on current expenditure for 2001-2002 financial year. |
86 KB |
08/02 Audit Issues from 2000-2001
Issues arising from audit of financial statements of local governments. Issues common in Auditor-General’s referral letters of ‘matters arising from audit’. |
133 KB |
07/02 AASB 1041 Revaluation of Non-Current Assets
Impact on financial reporting for 2001-2002 onwards. |
114 KB |
06/02 Local Government Finance Amendment Standard (No.1) 2002
Amendments to the Standard affecting Financial Reporting, Budgets, Annual Reports, Management Reporting. |
188 KB |
04/02 Housing and Other Legislation Amendment Bill 2002
Impact on ability to levy rates on a specific category of residential land. |
130 KB |
03/02 Loan Arrangements for 2002-03
Including 10-year cash forecast spreadsheet which is the major loan approval tool. |
96 KB |
02/02 Local Government Finance Amendment Standard (No. 2) 2001
Amendments affect corporate plans and purchasing arrangements. See also Attachment ( 162 KB) |
150 KB |
01/02 Local Government and Other Legislation Amendment Act (No. 2) 2001
Significant features and effects of the Amendment Act dealing with restricted dogs. |
243 KB |
14/01 Australian Accounting Standards Applicable to Local Governments
Arrangements for publication of new and revised Accounting Standards for 2001-2002 and future financial years. See also Attachment ( 53 KB) |
181 KB |
13/01 Attendance of Non-Member Councillors at Committee Meetings
To advise Councillors of the requirements of the Local Government Act 1993 (the Act) in regard to their attendance at meetings of Committees which have been established by their local government. |
84 KB |
12/01 Time Within Which Rates Must be Paid
Requirements of Section 1014 of the Local Government Act 1993. |
91 KB |
11/01 Tropical Financial Statements and the Auditor General's Report to Parliament
Release of 2000-2001 Tropical Council Model Financial Statements, issues arising from report on 1999-2000 audits results, Department request for copies of documents and reminder to give reasons when requesting consent for extension of time. |
114 KB |
10/01 Discounting of Employee Entitlements Under AAS 30
Rates applicable to Commonwealth Government Securities at 29 June 2001. |
70 KB |
09/01 Threshold amounts for new significant business activities
Amounts to determine new type 1 or type 2 business activities for 2001-2002 based on current expenditure for the 2000-2001 financial year. |
81 KB |
08/01 Local Government and Other Legislation - Amendment Act 2001
Features and effects of the Act. |
150 KB |
07/01 Local Government Employees - Discipline Appeals - Local Government Act 1993
New procedures relating to payment of costs in hearing appeals lodged by local government employees against disciplinary action. |
108 KB |
06/01 Update on National Competition Policy Issues
Implementation of the NCP, further to publication Full Cost Pricing in Queensland Local Governments - A Practical Guide, and guidance on ways to meet requirements. |
140 KB |
05/01 Approved Budget Form
Inform of the approved form for 2001-2002. |
86 KB |
04/01 Material Personal Interest
Clarify councillors requirements where conflict declared during committee meeting and matter then considered by full council, and clarify standing of registers of interests when councillors/senior executive employees vacate office. |
110 KB |
03/01 s492 Application
Matters to be included in an application to the Minister. Updates and replaces Bulletin LA 28/95 dated 27 October 1995. |
177 KB |
02/01 Audit Issues from 99/00
Issues arising from audit of financial statements for year ended 30 June 2000 |
152 KB |
01/01 Enterprise Power
Process when establishing and engaging in enterprises, particularly not within normal activities of local government (non-exempt enterprises). |
148 KB |