June-July 2026 Issue No. 48

The Monthly Report


A cartoon which depicts QRO as a castle, fortifying itself against the rule of law

What is the problem, Queensland Revenue Office?

In Issue No. 47 of The Monthly Report, TTR asked whether the QRO considers itself bound by the Rule of Law? “No – not always, it seems,” said TTR.

Two principles of the Rule of Law were cited:

  • “The ‘rule of law’ is the principle that all people are equal before the law and must obey the law. The rule of law means that laws apply to everyone, including the people that make them. To make sure everyone knows the law and their rights, laws should be easy to find out about, easy to understand and enforced.” (The No Gobbledygook Principle).
  • “Parliamentary sovereignty is a fundamental principle of the rule of law and the Westminster legal system. It dictates that only parliament has the authority to make, amend, or repeal statutory laws, ensuring that the rules governing society are created by publicly elected representatives rather than by the executive or judicial branches.” (The Parliament is sovereign Principle).

TTR then referred to:

  • Exemption: PR DA .000.19.2 issued on 12 January 2026;
  • Exemption: LTA000.6.1 issued on 15 December 2025;
  • Exemption : GEN 012.1 issued on 15 December 2025;
  • Ex gratia : PR DA000.15.5 issued on 15 December 2025;
  • Ex gratia: PR LTA000.4.4 issued on 15 December 20025.

TTR ended Issue No. 47 with this Budget 2026/2027 plea:

“There is time for things to be done to get these changes into legislation. Will the QRO do so? Let’s see on budget day 23 June 2026.”

Well. surprise, surprise! Nothing to remedy the situation was done in the Budget sittings. Far from it. We now have two more administrative arrangements:

  • Public Ruling MRA005.1. This sets out an “Administrative Arrangement – Mineral Royalty Provisional Price Adjustments”, was issued on 19 June 2026 and effective from 18 June 2026;
  • Public Ruling GEN013.1. This sets out an “Administrative Arrangement – Application of Revenue and Grants legislation for Boost to Buy and Help to Buy Participants”. But get this! It was issued on 12 June 2026 but back dates some of the arrangements to 15 December 2025 (for Boost to Buy Arrangements) and some to 5 December 2025 (for Help to Buy Arrangements)! So, not only do we have an administrative arrangement, but it gets back dated!!! We have confusion on confusion! Not only do we have a non-justiciable administrative arrangement but you don’t know it’s there until 12 June 2026 when it has retrospective effect!! What next! Where is the Parliamentary Counsel in this? Did the Parliamentary Counsel ever see this? Probably not.

You can look at these in overview;

RulingAdmin. Arrang.CommencedAct/Reg amendedRetrospective
DA000.19.2Yes12/1/2026NoN/A
LTA000.6.1Yes15/12/2025NoN/A
GEN012.1Yes15/12/2025NoN/A
MRA005.1Yes18/6/2026NoN/A
GEN013.1Yes5/12/2025 & 15/12/2025NoYes

This shows the respective administrative arrangement ruling, when each commenced and if there was any subsequent amending act during the Budget sittings or otherwise to give Parliamentary authority for each. QRO/Treasury had the opportunity to clean up all of this highly unsatisfactory situation even if there was to be some retrospective legislation.

All of this breaches at least these principles of the Rule of Law:

  • The No Gobbledygook Principle
  • The Parliament is sovereign Principle

Add to these:

  • The No Retrospectivity in laws Principle ;
  • The Laws must not be made in secrecy Principle.

Being a child of the times, TTR consulted AI for a comment on retrospectivity:

“Retrospective laws—legislation that alters legal rights, obligations, or criminal penalties for past actions after they occurred—stand in direct tension with the rule of law. They undermine legal certainty, making it impossible for individuals to know the legal consequences of their behavior when they act.”

TTR asks: “How did Public Ruling GEN013.1 come about?” To have a public ruling issued on 12 June 2026 but stating it had retrospective effect to 5 December 2025 and 15 December 2025 is very odd.

AI pointed to the anathema of laws made in secret:

“Laws made in secret fundamentally violate the rule of law. A cornerstone of a just legal system is that laws must be open, transparent, and publicly accessible so that citizens can understand their rights and obligations. Secret laws allow for arbitrary power and governance by fear, rather than justice.”

Goodness! No one would say that about bureaucracies in Australia. I hope.

Things get worse when one realises that there has been no proper consultation with professional organisations or other stakeholders on any of this.

Again, my good friend AI – sometimes we disagree on things – says:

“Pre-legislative consultation is critically important for drafting effective, workable, and stable laws. While it is rarely a strict legal prerequisite to validate an Act, skipping public and stakeholder consultation frequently results in unintended consequences, poor compliance, and rushed amendments later on.

Key Benefits of Legislative Consultation

  • Identifies Unintended Consequences: Engaging experts, businesses, and community groups uncovers practical hurdles or legal friction before a bill is introduced to parliament. Good policy is built through consultation, not corrected by it later.
  • Improves Clarity and Compliance: Testing an “exposure draft” ensures the law is user-friendly and easily understood by those bound by it, which directly boosts compliance.
  • Saves Time and Public Resources: Finding flaws early via a discussion paper saves government resources by avoiding the need for emergency legislative corrections after passage.
  • Builds Democratic Trust: Broad-based, transparent consultation ensures diverse perspectives are heard, giving the law greater public legitimacy and consensus.”

TTR couldn’t agree more!
TTR will remind subscribers about this again and again!
As a community, we have to do something about compliance with the Rule of Law.
And it starts in law schools and law societies.
Joining the Rule of Law Institute of Australia is a good start.


Welcome to the forty eighth issue of The Tax Reformer.

TTR is delighted at the support received to date. Its correspondents across Australia attest to the value of its establishment. Now taxpayers and advisers have an avenue by which they can bring poorly drafted legislation and poor tax administration to open public attention without going through professional bodies. That is not to say the professional bodies don’t try hard. It’s simply a recognition that they are “commercially” limited in what they can say!


Latest Gossip

“Oh, dear!! Have a look at the Google website for the QRO.

There are admittedly some compliments, but Complaints should never arise for such an important part of government…


Publications & Articles

The Life and Death of a Self-Assessor.

The duty self-assessment regime in Queensland provides significant benefits to law firms, the Government and its revenue authority the Office of State Revenue (OSR).


Administrative Arrangements

Not a good option to fix a policy and drafting flaw!!

In Issue No. 1 September 2021, The Tax Reformer (TTR) headlined the inadequacies of “Administrative Arrangement” Public Rulings…


Legislation

Announcements about recent noteworthy tax legislation…


Recent Rulings

Public and private rulings relating to tax legislation and reform in a critical but constructive tone…


Ex Gratia

Disclosure of ex gratia payments relating to tax legislation and reform…


Appeals

Appeals cases of importance relating to tax legislation and reform…


Correspondence

All letters to Commissioners or a synopsis and any replies…


Cartoons

Enjoy all of the cartoons published in TTR!

Email TTR with your gripes!

In that way, we can all get benefits out of speaking in unity!