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claimQLD General Government operating statement, FY2026-27 — AI forecast, pre-registered before the 23 Jun 2026 release.

claimQLD General Government operating statement, FY2025-26 — released budget.

claimQLD General Government operating statement, FY2024-25 — reconstructed from public data (7/9 lines within ±10% of audited).

claimCorporations Act 2001 (Cth) s 322 requires amended financial, sustainability, directors, or foreign passport fund reports to be relodged with ASIC within 14 days and sets member notification/publication duties.

claimCorporations Act 2001 (Cth) s 321 allows ASIC to direct entities to lodge specified reports, with a written direction made within 6 years and a lodgment date at least 14 days after the direction.

claimCorporations Act 2001 (Cth) s 320 requires a disclosing entity that has to prepare or obtain a half-year report under Division 2 to lodge it with ASIC within 75 days after the half-year end.

claimCorporations Act 2001 (Cth) s 319 requires annual reports prepared or obtained under Division 1 to be lodged with ASIC, with 3-month or 4-month lodgment deadlines.

claimCorporations Act 2001 (Cth) s 318 requires additional reporting by debenture issuers, including reports to trustees and free copies to debenture holders.

claimCorporations Act 2001 (Cth) s 317 requires directors of a public company required to hold an AGM to lay the financial report, required sustainability report, directors report, and auditor reports before the AGM.

claimCorporations Act 2001 (Cth) s 316B requires an entity that must prepare a sustainability report but need not provide it to members to make it publicly available on its website after ASIC lodgment.

claimCorporations Act 2001 (Cth) s 311 requires auditors and lead auditors to notify ASIC within 28 days about specified significant contraventions, audit influence attempts, or interference with audits.

claimCorporations Act 2001 (Cth) s 308 requires the auditor of an annual financial report to report to members on Act compliance, accounting standards, true and fair view, defects, required disclosures, and specified remuneration-report matters.

claimCorporations Act 2001 (Cth) s 307C requires the individual auditor or lead auditor to give directors a signed written independence declaration for relevant audits or reviews.

claimCorporations Act 2001 (Cth) s 307B requires audit working papers for financial or sustainability report audits or reviews to be retained for 7 years unless ASIC determines an earlier date.

claimCorporations Act 2001 (Cth) s 299 requires an annual directors report to include general information about operations, results, significant changes, principal activities, post-year significant matters, likely developments, and significant environmental regulation performance.

claimCorporations Act 2001 (Cth) s 298 requires a company, registered scheme, registrable superannuation entity, or disclosing entity to prepare a directors report for each financial year, with specified content, signing, and limited small-entity exceptions.

claimCorporations Act 2001 (Cth) s 297 requires annual financial statements and notes to give a true and fair view of financial position and performance, including consolidated entity position and performance where consolidated statements are required.

claimCorporations Act 2001 (Cth) s 296 requires financial reports for financial years to comply with accounting standards and prescribed further requirements, subject to limited small-proprietary-company and small-company-limited-by-guarantee exceptions.

claimCorporations Act 2001 (Cth) s 295 requires an annual financial report to include financial statements, notes, a directors declaration, and for many public-company financial years a consolidated entity disclosure statement.

claimCorporations Act 2001 (Cth) s 292 requires annual financial and directors reports for financial years by disclosing entities, public companies, large proprietary companies, registered schemes, registrable superannuation entities, and some small proprietary and company-limited-by-guarantee cases.

claimCorporations Act 2001 (Cth) s 206B automatically disqualifies a person from managing corporations in specified conviction, bankruptcy, personal insolvency, CATSI Act disqualification, and foreign-court-order situations.

claimCorporations Act 2001 (Cth) s 201A requires a proprietary company to have at least one director ordinarily resident in Australia, subject to extra CSF-shareholder rules, and a public company to have at least three directors with at least two ordinarily resident in Australia.

claimCorporations Act 2001 (Cth) s 191 requires a company director with a material personal interest in a matter relating to the company affairs to notify the other directors of the interest unless a statutory exception applies.

claimCorporations Act 2001 (Cth) s 184 creates criminal offences for reckless or dishonest breach of the good-faith/proper-purpose duty, and for dishonest use of position or information with intent or recklessness as to advantage or detriment.

claimCorporations Act 2001 (Cth) s 183 prohibits a person who obtained corporate information because they are or were a director, officer, or employee from improperly using that information to gain an advantage or cause detriment, and the duty continues after the role ends.

claimCorporations Act 2001 (Cth) s 182 prohibits a director, secretary, other officer, or employee from improperly using their position to gain an advantage for themselves or someone else, or to cause detriment to the corporation.

claimCorporations Act 2001 (Cth) s 181 requires a director or other officer to exercise powers and discharge duties in good faith in the best interests of the corporation and for a proper purpose.

claimFair Work Act 2009 (Cth) s 333M allows an employee to refuse to monitor, read or respond to employer or work-related third-party contact outside working hours unless the refusal is unreasonable, and treats those rights as workplace rights.

claimFair Work Act 2009 (Cth) s 323 requires an employer to pay amounts payable to an employee for work in full, in money by an authorised method, and at least monthly, subject to permitted deductions under s 324.

claimFair Work Act 2009 (Cth) s 327A makes it a criminal offence for an employer intentionally to engage in conduct that results in failing to pay a required employee amount in full by the due date, with penalties including up to 10 years imprisonment for an individual and fines based on penalty units or three times the underpayment amount.

claimCorporations Act 2001 (Cth) s 588G(3) makes insolvent trading a criminal offence only where the director suspected insolvency and the failure to prevent the company incurring the debt was dishonest; s 588G(2) is the civil contravention based on awareness, or reasonable-person awareness, of grounds for suspecting insolvency.

claimPrivacy Act s 26WL requires an entity that has prepared a compliant s 26WK statement for an eligible data breach to notify affected or at-risk individuals where practicable, or otherwise publish and publicise the statement, as soon as practicable.

claimBefore an APP entity discloses personal information to an overseas recipient, APP 8.1 requires the entity to take reasonable steps in the circumstances to ensure the recipient does not breach the Australian Privacy Principles, except APP 1, unless an APP 8.2 exception applies.

claimCommonwealth WHS Act 2011 s 32 creates a Category 2 offence where a person with a health and safety duty fails to comply with that duty and the failure exposes an individual to a risk of death or serious injury or illness.

claimCommonwealth WHS Act 2011 s 27 requires an officer of a PCBU to exercise due diligence to ensure the PCBU complies with its WHS duties and obligations.

claimCommonwealth WHS Act 2011 s 19 requires a PCBU, so far as reasonably practicable, to ensure worker health and safety while workers are at work and to ensure other persons are not put at risk from work carried out as part of the business or undertaking.

claimCommonwealth WHS Act 2011 s 30A creates an industrial manslaughter offence for a PCBU or officer whose intentional breach of a health and safety duty causes death, where the person was reckless or negligent as to causing death.

claimCommonwealth WHS Act 2011 s 31 now defines Category 1 as negligence or reckless conduct exposing an individual to risk of death or serious injury or illness, with category 1 monetary penalties and possible 15 years imprisonment for individuals.

claimPrivacy Act 1988 (Cth) s 26WE defines an eligible data breach by serious-harm-likely unauthorised access/disclosure, or loss where unauthorised access/disclosure is likely and would be likely to result in serious harm.

claimUS-origin items remain subject to EAR re-export controls after leaving the US — including when integrated into foreign products at or above the applicable de minimis threshold or under the incorporated-rules analysis.

claimQualifying defence-trade transfers between AUKUS partners may proceed licence-free under 22 CFR 126.7 provided the exporter, end user, and end use fall within the approved community and excluded-technology list.

claimUS-origin USML items / technical data require an ITAR licence or listed exemption; recipients are bound by re-transfer and re-export restrictions imposed via licence conditions or 22 CFR 123.9.

claimAn Australian recipient of ITAR-controlled material must not supply, transfer, or publish the item without the US-exporter's permission (or fall within an applicable AUKUS exemption) — the DTCA creates offences that mirror the ITAR re-transfer restrictions.

claimThe DTCA Amendment Act 2024 establishes the AU-side reciprocal framework for AUKUS defence trade — authorised-user status, foreign-supply permits, and strict-liability offences for non-compliance.

claimA re-export of an EAR-controlled item requires licence review against General Prohibitions (15 CFR 736) and End-User / End-Use Controls (15 CFR 744) — including denied-party and entity-list screens.

claimTranche-2 amendments expand AML/CTF coverage to lawyers, accountants, conveyancers, real-estate agents, and dealers in precious metals / stones providing designated services.

claimAn entity providing any of the 'designated services' listed in AML/CTF Act s 6 is a reporting entity with obligations under Parts 2-3 of the Act and the AML/CTF Rules.

claimCaptured Tranche-2 reporting entities must enrol with AUSTRAC by the commencement-date cohort, adopt an AML/CTF programme, and conduct CDD before providing designated services.

claimPersons dealing with counterparties in designated jurisdictions must screen against the DFAT consolidated list and UN Security Council lists before transacting.

claimAustralian persons must not engage in conduct prohibited by an autonomous-sanctions designation or declaration unless authorised by a DFAT-issued permit.

claimReporting entities must submit suspicious-matter reports (SMRs) within the prescribed time after forming the requisite suspicion, and IFTIs for cross-border funds transfers.

claimReporting entities must conduct applicable customer identification and ongoing due diligence; enhanced due diligence applies for higher-risk customers / PEPs.

claimPCBUs must identify psychosocial hazards and manage risk using the hierarchy of control — eliminate so far as reasonably practicable, otherwise minimise.

claimA PCBU commits industrial manslaughter where a worker dies in the course of carrying out work, the PCBU's negligent conduct causes the death, and the PCBU had a duty under Part 2 Div 2.

claimA PCBU must ensure, so far as reasonably practicable, the health and safety of workers — including psychological health — while they are at work in the business or undertaking.

claimDuty holders at a shared workplace must, so far as reasonably practicable, consult, co-operate and co-ordinate activities with all other persons who have a duty in relation to the same matter.

claimMore than one person can concurrently have the same duty under the model WHS Act; each must discharge it to the extent they have capacity to influence and control the matter.

claimThe WHS Act 2011 does not apply to work carried out in a QLD coal mine to the extent that the CMSHA 1999 applies — coal mines are regulated under the CMSHA regime.

claimA senior officer of a PCBU commits industrial manslaughter where the officer's negligent conduct causes a worker's death.

claimAn APP entity that discloses personal information to an overseas recipient is taken to have done the act or engaged in the practice that would breach the APPs if done by the Australian entity.

claimAn APP entity must not collect sensitive information about an individual unless the individual consents (or a narrow listed exception applies).

claimSensitive information is a defined sub-category of personal information (health, biometric, racial, political, religious, sexual orientation, union, criminal) attracting stricter collection and use rules under the APPs.

claimThe CDR privacy safeguards (13 safeguards) apply to CDR data and sit alongside the APPs — they are not a replacement but add sector-specific requirements around consent, use, and deletion.

claimThe Consumer Data Right framework under Competition and Consumer Act Part IVD governs designated sectors with obligations on data holders, accredited data recipients, and designated gateways.

claimBefore disclosing personal information to an overseas recipient, an APP entity must take reasonable steps to ensure the recipient does not breach the APPs, or fall within a listed exception.

claimAn APP entity that suffers an eligible data breach must notify the OAIC and affected individuals as soon as practicable via a prescribed statement.

claimAn eligible data breach occurs when there is unauthorised access, disclosure or loss of personal information likely to result in serious harm to affected individuals.

claimNon-corporate Commonwealth entities must use open tender for non-construction goods / services at or above $80k (ex GST) unless an exemption applies.

claimThe Responsible Use of AI Framework operationalises the QGov AI Governance Policy with concrete assessment steps, governance artefacts, and review gates.

claimQLD public-sector data must be classified (OFFICIAL / SENSITIVE / PROTECTED) under the ISMF; classification drives storage, transmission, and access controls.

claimQLD government ICT contracts are formed under the QITC Framework's General Contract Conditions plus Module Orders and Schedules appropriate to the engagement.

claimQITC tiering (Bespoke, Comprehensive, SME) determines which module set applies based on contract value and risk profile.

claimAll Commonwealth procurements must achieve value for money, efficient / ethical conduct, non-discrimination, and accountability per CPR Division 1.

claimQLD agencies deploying AI systems must follow the QGov AI Governance Policy — risk assessment, human oversight, explainability, and ongoing monitoring.

claimA person must not carry out an activity that causes, or is likely to cause, environmental harm unless they take all reasonable and practicable measures to prevent or minimise the harm.

claimMining and quarrying in Queensland are ERAs requiring an Environmental Authority under the EP Act 1994, with conditions addressing air, water, waste, rehabilitation.

claimQLD non-coal mines and quarries must comply with MQSHA 1999 — risk-management plan, competent persons, safety-and-health obligation.

claimHPIs and serious accidents at QLD coal mines must be reported immediately to the inspector by the SSE, followed by a written report per CMSHA s 201.

claimCompetency certificates and site-specific notices are issued by the Board of Examiners for statutory safety roles under the CMSHA 1999.

claimEach QLD coal mine must have an appointed Site Senior Executive (SSE) holding a current SSE notice issued by the Board of Examiners.

claimMineral tenure in Queensland is structured as EPM (exploration), MDL (development), and ML (mining) under the Mineral Resources Act 1989.

claimThe EU Critical Raw Materials Act (Regulation 2024/1252) sets binding 2030 benchmarks for EU extraction (10%), processing (40%), recycling (25%) and single-country sourcing (<=65%) of strategic raw materials, with faster permitting for designated Strategic Projects.

claimChina accounts for approximately 70 percent of global rare-earth mine production and over 85 percent of separation / refining capacity per USGS and IEA data, with accelerating export controls on rare-earth processing technology since 2023.

claimThe US Critical Minerals List (USGS, under 30 USC 1606) identifies 50 non-fuel minerals essential to US economic and national security with disruption-vulnerable supply chains, updated at least every three years.

claimAustralia's Critical Minerals Strategy 2023-2030 names 31 critical minerals (including antimony, rare earths, lithium and graphite) and allocates AUD 4bn via Export Finance Australia's Critical Minerals Facility to unlock downstream processing.

claimThe Inflation Reduction Act conditions the IRC § 30D clean-vehicle credit on critical-minerals content sourced from the US or a US free-trade-agreement partner (explicitly including Australia) and excludes content sourced from Foreign Entities of Concern.

claimThe Customs Act 1901 s 112 and Prohibited Exports Regulations 1958 criminalise unauthorised export of DSGL-listed goods from Australia with penalties up to 10 years imprisonment.

claimASX Listing Rule 3.1 requires immediate disclosure to the market of information a reasonable person would expect to materially affect the price or value of an entity's securities, backed by Corporations Act s 674.

claimThe SI second is defined by fixing the numerical value of the caesium-133 hyperfine transition frequency to 9,192,631,770 when expressed in hertz (Hz).