Department-specific Late Payment Policy exemptions

The following department-specific exemptions from the Late Payment Policy have been provided to date.

Department of Aboriginal and Torres Strait Islander Partnerships

Exemptions Reason for exemption
Arrangements where there is agreement with vendors for bulk payments (for example, on a monthly basis) Local arrangements between suppliers and the department where suppliers issue invoices for goods and services during a month but forward for payment at end of month trading. Where the payment of the bulk account is reliant on the supporting information being provided by the supplier in a timely manner.
Backdated invoices (goods or services, delivered or completed in the past with the date of completion of supply or delivery greater than 30 days) Invoices must be provided in time to be paid on time.
Contractual payments requiring resolution (supply, costings, delivery, retentions, completeness of works performed etc.) Invoices presented after resolution must have a current date.
Grant and Service Procurement Agreement payments, contracts, donations, sponsorships Terms and conditions of payments are established and administered via individual Grant or Service Procurement agreements, or other contractual Agreements. These terms and conditions allow for payments to be made when milestones have been achieved to the requirements of the agreement, when acquittals submitted have been reviewed and accepted, and other agreement or contractual conditions have been met.

Department of Agriculture and Fisheries

Exemptions Reason for exemption
Payments from Research Development Corporations Terms and conditions of payments are established and administered via individual contractual arrangements.
Grant payments Terms and conditions of payments are established and administered via individual grant agreements.
Payments related to National TSEs Surveillance Program Terms and conditions of payment are established and administered via individual criteria.
Payments where the contract with a supplier allows for greater than 30 day payment terms (e.g. telecommunications contract) Both parties are in agreement that payment will be made outside of 30 days and as such paperwork to facilitate payment is not issued to the department to enable a 30 day timeframe to be met.

Department of Child Safety, Youth and Women

Exemptions Reason for exemption
Arrangements where there is agreement with vendors for bulk payments (for example, on a monthly basis) Local arrangements between suppliers and the department where suppliers issue invoices for goods and services during a month but forward for payment at end of month trading.
Grant payments Grant payments are excluded as the department coordinates with the relevant Non-Government Organisations (NGO) on grant funding agreements. The initial payment is pursuant to the service agreement being executed by both parties and subsequent payments are made in accordance with the terms of the service agreement.

Department of Communities, Disability Services and Seniors

Exemptions Reason for exemption
Arrangements where there is agreement with vendors for bulk payments (for example, on a monthly basis) Local arrangements between suppliers and the department where suppliers issue invoices for goods and services during a month but forward for payment at end of month trading.
Grant payments Grant payments are excluded as the department coordinates with the relevant Non-Government Organisations (NGO) on grant funding agreements. The initial payment is pursuant to the service agreement being executed by both parties and subsequent payments are made in accordance with the terms of the service agreement.

Department of Education

The Department of Education (DoE) has exemptions that apply to particular entities (e.g. universities) and certain payment transactions.

Read the full list of DoE exemptions to the Late Payment Policy.

Department of Employment, Small Business and Training

Exemptions Reason for exemption
Corporate card payments at point of sale Payment is made by the merchant to the supplier listed on the invoice.
Grant payments Grants are provided by government to support the achievement of agreed objectives and are generally subject to an agreement between government and at least 1 other party, which is considered outside the scope of a normal vendor relationship. Terms and conditions of payments are established and administered via individual grant agreements. The agreement generally details payment terms and, if necessary, penalties. Grants are generally not paid via an invoice.
Invoices paid using a government corporate credit card Invoice details are not recorded in the financial reporting system (SAP) used by the department resulting in delays in the assessment and additional costs to retrieve payment records.
Payments to department employees Employees generally do not raise invoices to the department and these payments are not intended to be captured by the policy.
Payments to government vendors These payments are not intended to be captured by the policy.
Recipient-created tax invoices The invoice date for these invoices is often determined by the agency at the time of payment.

Department of Environment and Science

Exemptions Reason for exemption
Grant and sponsorship payments Payable when the department has determined that the payee has become compliant with contractual obligations.

Department of Housing and Public Works

Exemptions Reason for exemption
  • Grant payments
  • Incentive payments made under the National Rental Affordability Scheme (NRAS)
  • Subsidy payments
Grants, subsidy and incentive payments are made on the basis of agreements which contain specific terms and conditions. In addition, funding agreements also reference service delivery and program specific obligations that the department must be satisfied have been met before payment can be made.
Payments made under the following Acts and arrangements to the extent that they apply to procurement of government buildings:
  • Subcontractors' Charges Act 1974
  • Building and Construction Industry Payments Act 2004
  • Queensland Building Services Authority Act 1991
  • Domestic Building Contracts Act 2000
  • The State's whole-of-Government standard form contracts issued under the Capital Works Management Framework
The stated Acts and arrangements to the extent that they apply to procurement of government buildings, should take precedence over the new Late Payment Policy with respect to government building procurement. Specifically:
  • The Subcontractors' Charges Act 1974 provides a measure of security of payment for subcontractors as it allows subcontractors to secure a charge on money payable to the contractor by the principal.
  • The Building and Construction Industry Payments Act 2004 creates a dispute resolution process (adjudication) that allows a party alleging they are owed monies under a construction contract to promptly obtain payment on an interim basis, based on an assessment of the merits of the claim by an appropriately qualified and independent adjudicator. Adjudication does not extinguish a party's ordinary contractual rights to obtain a final resolution of a payment dispute by a court or tribunal of competent jurisdiction.
  • The Queensland Building Services Authority Act 1991, Domestic Building Contracts Act 2000 and the State's whole-of-Government standard form contracts mandate payment terms.
Payments made under Information and Communication Technology (ICT) contracts developed using the Government Information Technology Contracting (GITC) framework. Payments made under Information and Communication Technology (ICT) contracts developed using the Government Information Technology Contracting (GITC) framework as there are usually multiple deliverables that must be met and accepted by Government, before payment can be made and payment terms are specified within the contracts.
Grant and sponsorship paymentsThe initial payment is pursuant to the service agreement being executed by both parties and subsequent payments are made in accordance with the terms of the service agreement.
Payable when the department has determined that the payee has become compliant with contractual obligations.

Department of Innovation, Tourism Industry Development and the Commonwealth Games

Exemptions Reason for exemption
Grant payments The initial payment is pursuant to the service agreement being executed by both parties and subsequent payments are made in accordance with the terms of the service agreement.
Payments where the contract with a supplier allows for greater than 30 day payment terms (e.g. telecommunications contract) Both parties are in agreement that payment will be made outside of 30 days and as such paperwork to facilitate payment is not issued to the department to enable a 30 day timeframe to be met.

Department of Justice and Attorney-General (DJAG)

Exemptions Reason for exemption
Coronial payments Coronial investigations and associated costs are often dated from time of death, rather than the date the invoice is raised.
Grant payment Terms and conditions of payments are established and administered via individual grant agreements.
Invoices paid using a government corporate credit card Invoice details are not recorded within a distinct data field in the Corporate Card system, thereby limiting the extraction of data for review purposes.
Payments to department employees Employees generally do not raise invoices to the department and these payments are not intended to be captured by the policy.
Payments to government vendors These payments are not intended to be captured by the policy.
Payments through upload of bulk accounts Local arrangements between suppliers and the department where suppliers issue invoices for goods and services during a month but forward for payment at end of month trading.
Recipient-created tax invoices The invoice date for these invoices is often determined by the agency at the time of payment.

Department of Local Government, Racing and Multicultural Affairs

Exemptions Reason for exemption
Grant payments Grant funding agreements specify conditions and timing payments.

Department of Natural Resources, Mines and Energy

Exemptions Reason for exemption
Grant payments Grant payments for DNRM are exempt as payments are made in accordance with an agreement with the grant recipient (i.e. when milestones are achieved and/or reports submitted).

Department of the Premier and Cabinet

Exemptions Reason for exemption
Grant payments and donations Payment is not related to the provision of goods or services at full cost to the department.
Payments where the contract with a supplier allows for greater than 30 day payment terms (e.g. telecommunications contract) Both parties are in agreement that payment will be made outside of 30 days and as such paperwork to facilitate payment is not issued to the department to enable a 30 day timeframe to be met.

Department of State Development, Manufacturing, Infrastructure and Planning

Exemptions Reason for exemption
Grant payments Grant funding agreements specify conditions and timing payments.
Land compensation payments Claims are governed by legal processes, beyond 30 days.

Department of Transport and Main Roads

Exemptions Reason for exemption
Contractual disputes (supply, costings, delivery, retentions, completeness of works performed etc.) Invoices presented after dispute resolution must have a current date.
Backdated invoices (goods or services, delivered or completed in the past with the date of completion of supply or delivery greater than 30 days) Invoices must be provided in time to be paid on time.

Queensland Health

The Queensland Health has exemptions that apply to particular entities (e.g. hospitals) and certain payment transactions.

Read the full list of Queensland Health exemptions to the Late Payment Policy.

Queensland Treasury

Exemptions Reason for exemption
Grant payments Due to the nature of these transactions being outside the scope of a normal vendor relationship, the possibilities for a delay in assessment and verification processes and the difficulty in establishing reliable calculation dates.
Invoices submitted via a bulk account arrangement with the supplier An arrangement between the department and a supplier results in invoices being provided over a defined period (e.g. monthly) for charges incurred during that period.
Payments where supplier allows for greater than 30 days payment terms Both parties are in agreement that payment will be made outside of 30 days and as such paperwork to facilitate payment is not issued to the department to enable a 30 day timeframe to be met.