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Department of Tourism, Racing and Fair Trading Level 26, 111 George Street Brisbane GPO Box 1141 Brisbane Qld 4001 Telephone: (07) 3224 2018 Facsimile: (07) 3224 8411 Website: www.dtrft.qld.gov.au DEPARTMENT OF TOURISM, RACING AND FAIR TRADING Annual Report 2000 | 2001

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Page 1: OT-1599 Annual Report Cover - Queensland Parliament · 2008. 9. 23. · The report provides information about the environment that ... and Fair Trading and the Tourism Taskforce,

Department of Tourism, Racing and Fair TradingLevel 26, 111 George StreetBrisbane

GPO Box 1141Brisbane Qld 4001

Telephone: (07) 3224 2018Facsimile: (07) 3224 8411Website: www.dtrft.qld.gov.au

D E P A R T M E N T O F T O U R I S M , R A C I N G A N D F A I R T R A D I N G

Annual Report 2000 | 2001

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HOW TO GET COPIES OF THE ANNUAL REPORT

Copies of the annual report are available on request from:

The Corporate Communication Officer

Department of Tourism, Racing and Fair Trading

Telephone: (07) 3225 8003

The report can also be accessed through the department’s

home page on the Internet at www.dtrft.qld.gov.au

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ANNUAL REPORT 2000–2001

SECTION 1 OVERVIEWProfile 3

Communication Objective 3

Message from the Director-General 5

SECTION 2 CORPORATE GOVERNANCEThe Department 8

Our Corporate Management 8

Our People 10

Managing our Performance 12

Our Communication, Information and Technology 14

Future Directions 14

Organisational Structure 15

SECTION 3 ACHIEVEMENTSRacing 17

Fair Trading 21

Liquor Licensing 29

Tourism 35

Residential Services 37

Olympics 38

SECTION 4 OTHER REPORTING REQUIREMENTS1. Legislation Administered by the Department 40

2. Statutory and Other Bodies 42

3. Non-Government Board and Committee Members 46

4. Overseas Travel 47

5. Consultancy Expenditure 47

6. Energy Consumption and Expenditure 48

7. Travel Agents Act 1988 48

8. Statement of Affairs 49

SECTION 5 FINANCIALSContents 54

Contents

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ANNUAL REPORT 2000–2001 | 2

Overview

1 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

To foster an effectiveQueensland marketplaceand develop the tourism,liquor and racingindustries to meet thecommunity’s economicand social expectations.

Our Purpose

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ANNUAL REPORT 2000–2001 | 4

The report provides information about the environment that

influenced the department’s goals and policies, the strategies

undertaken, the results achieved and the financial position as at

30 June 2001.

The information contained in this report is presented for readers

who require information on a specific division, as well as for

those who want a broad understanding of the department and

its activities.

This year’s annual report is designed to be as reader friendly as

possible and is structured around those topics of greatest

relevance and interest to the Queensland community.

An electronic version of this report is available from the

department’s website: www.dtrft.qld.gov.au

3 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

PROFILEThe Department of Tourism, Racing and Fair Trading has two key

priorities – to increase the social and economic value of the

State’s tourism, liquor and racing industries and to improve the

integrity of the Queensland marketplace.

A fair, efficient and competitive marketplace plays an important

part in the economic development of the State. Our role in

regulating general marketplace conduct, as well as regulating

specific industry sectors through registration and licensing

systems, codes of conduct and other prescribed standards, helps

to build consumer and business confidence in the marketplace.

The tourism, racing and liquor industries have tremendous

potential for growth and their continued development

contributes significantly to stimulating business investment and

job creation. We work to ensure that our legislation, policies and

programs encourage responsible and sustainable expansion in

these industries.

CORPORATE HISTORY

The Department of Tourism, Racing and Fair Trading was created

in February 2001. The new organisation combines the former

Department of Tourism and Racing with the Office of Fair

Trading, which was part of the former Department of Equity

and Fair Trading and the Tourism Taskforce, which was part of

the Department of State Development.

COMMUNICATIONOBJECTIVEThis report seeks to demonstrate the contribution made by the

Department of Tourism, Racing and Fair Trading to Queensland.

It outlines who we are, where we have come from and our

aspirations for the future.

It aims to provide members of the community, industry and

government with a clear understanding of our operations and

achievements for the 2000-2001 financial year.

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5 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

2000-2001 has been a noteworthy year for the Department of

Tourism, Racing and Fair Trading.

The merging of Fair Trading into the portfolio in February 2001

has provided a good balance between the economic development

and regulatory roles of tourism, racing and liquor licensing, and

the consumer protection and industry education programs of the

Office of Fair Trading.

Across the portfolio we have delivered a range of significant

achievements.

The department’s Growing Tourism Strategy, finalised in 2001, is

the first time a whole-of-Government blueprint has been

developed to ensure the continued prosperity of our tourism

industry. Tourism is Queensland’s second largest industry, worth

more than $14 billion a year and directly employing around

150,000 people. The Strategy is proof of the Queensland

Government’s commitment to ensuring the industry continues to

grow in a sustainable manner.

An overhaul of the outdated Auctioneers and Agents Act was

finalised with the passage of the Property Agents and Motor

Dealers Act, the most important legislation for these industries in

the last 30 years. The new Act provides stronger consumer

protection for people buying used cars and property by providing

statutory warranties, cooling-off periods and tougher penalties

for non-compliant operators.

We have introduced new legislation to protect people using

introduction services by setting up a licensing scheme for

introduction agents and requiring them to provide

pre-contractual disclosure statements and compulsory cooling-

off periods.

Legislation was also introduced to bring “pay day” lenders under

the Consumer Credit Code, meaning that these lenders are now

regulated by the same laws that apply to all other

credit providers in Australia. This forces “pay day” lenders to fully

disclose their charges, interest rates and late payment fees to

potential borrowers.

To protect consumers from rogue operators, we took legal action

against 12 “loan sharks” for serious breaches of consumer credit

laws and prosecuted six promoters of the illegal pyramid selling

scheme “the Cash Club”.

The department’s Racing Division assisted the Minister to review

the governance structure of the thoroughbred racing code in

Queensland. We went to great lengths to ensure interested

people had a chance to provide input to the review process, with

a discussion paper circulated throughout the industry and

Ministerial meetings held across the State. We expect to

announce by the end of 2001 an improved governance structure

that allows the industry to better respond to the challenges of a

commercial environment.

We also coordinated the development of a National Code of

Practice for Responsible Wagering, which was agreed to by the

nation’s Racing Ministers in May 2001.

Our Liquor Licensing Division has worked hard to develop

partnerships with Aboriginal and Torres Strait Islander

communities. Five new Liquor Licensing Officers were appointed

during the year to help communities address alcohol

management issues affecting them. These staff have established

alcohol management reference groups in selected indigenous

communities throughout the State. The reference groups are

developing alcohol management plans that meet the individual

needs of their community.

MESSAGE FROM THE DIRECTOR-GENERAL

ANNUAL REPORT 2000–2001 | 6

Internally, we focused on building our organisation to give us the

capability to effectively conduct our business and meet the

needs of our clients.

We are integrating our network of regional offices and

broadening the responsibilities of regional managers to

strengthen the delivery of our services throughout the State.

We emphasised building solid working relationships between

divisions to take advantage of natural linkages between

elements of the portfolio.

We integrated and upgraded technology and systems across the

portfolio to provide a robust platform for future service delivery,

particularly in terms of e-business and on-line services.

We have only been able to achieve all of this through our people.

It is their dedication, enthusiasm, ability and drive that have

allowed us to achieve so much in such a short space of time.

New challenges will continue to confront us in the coming year.

We will tackle them head on, working together with our

government, industry and community stakeholders to build on

the strong foundations that we have already created in our first

year of operation.

David Williams

Director-General

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ANNUAL REPORT 2000–2001 | 8

THE DEPARTMENTStaff of the Department of Tourism, Racing and Fair Trading are

committed to continually improving our organisation so we can

effectively carry out our business and deliver services that meet

the needs of our clients.

Our corporate governance framework ensures that, in fulfilling

our role, we also meet our accountability obligations, provide

transparency in our decision making and, ultimately, deliver

greater benefits to the Queensland community. Our approach to

good corporate governance includes a range of strategic,

structural, technology, service and people-based initiatives.

OUR CORPORATEMANAGEMENTCorporate management structures within the department, with

their component steering and administrative mechanisms,

provide the framework within which we are able to achieve an

effective model of corporate governance.

THE BOARD OF MANAGEMENT

The Board of Management (BOM) oversees the overall

performance of the department and provides strategic direction

for setting our corporate objectives to ensure they link closely

with the Government’s outcomes and priorities.

The team is headed by David Williams, Director-General, as the

department’s accountable officer and also includes:

Jan Archer

Executive Director, Strategy and Executive Services

Laurie Longland

Executive Director, Corporate Services

Bob Mason

Executive Director, Racing

Matt Miller

Commissioner, Office of Fair Trading

Michael Tolhurst

Executive Director, Liquor Licensing

7 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

CorporateGovernance

The Board of Management of the Department of Tourism, Racing and Fair Trading (left to right): Michael Tolhurst, Executive Director, Liquor Licensing; LaurieLongland, Executive Director, Corporate Services; Matt Miller, Commissioner, Officeof Fair Trading; Bob Mason, Executive Director, Racing; Jan Archer, ExecutiveDirector, Strategy and Executive Services and Director-General, David Williams.

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AUDIT COMMITTEE

The Audit Committee’s role is to advise the Director-General and

the BOM on the effectiveness and efficiency of the organisation’s

administrative and business processes. The Committee reviews

the internal mechanisms and oversees the corporate financial

statements to ensure that the department’s internal controls and

financial performance are managed with integrity. Its members

include all executive directors and an external representative.

INFORMATION STEERING COMMITTEE

The Information Steering Committee has responsibility for

strategic information technology issues including prioritising

major information systems and infrastructure projects,

monitoring the progress of major corporate systems and

approving information policies, procedures and standards.

ADMINISTRATIVE BUSINESS COMMITTEE

The Administrative Business Committee plays a critical

operational role in developing and implementing strategies to

improve internal procedures and client service standards as well

as reducing costs.

The Committee oversees issues such as training and development,

risk management, workplace health and safety, information

management and resource management.

EQUAL EMPLOYMENT OPPORTUNITIES (EEO)ADVISORY COMMITTEE

The department’s EEO Advisory Committee was established in

July 2000 to:

• help members of the four EEO target groups effectively

compete for employment opportunities within the

department;

• provide a workplace free of harassment and discrimination; and

• ensure fair and equitable treatment of all employees.

The role of the Committee is to ensure the department’s

legislative, administrative and reporting responsibilities are met

in relation to the following legislation and guidelines:

• Equal Opportunity in Public Employment Act 1992;

• Anti-Discrimination Act 1991;

• Queensland Government’s Workplace Bullying Guidelines

(1998); and

• Public Service Act 1996 and Public Service Regulation 1997.

ANNUAL REPORT 2000–2001 | 10

MaleFemale

STAFF IN SENIOR POSITIONS(SENIOR OFFICERS AND ABOVE)

66.67%33.33%

OUR PEOPLEOur staff are our greatest asset. To ensure we provide a

workplace that is fair, safe and rewarding, we have implemented

a range of initiatives aimed at promoting excellence in public

administration.

ETHICAL STANDARDS

Strong ethical standards are well embedded in our

organisational culture.

A new Code of Conduct was developed throughout 2000-2001

to promote the core public sector values of respect for the law

and system of government, respect for persons, integrity,

diligence and economy and efficiency.

The Code is available to all staff through the department’s

intranet, by email and in hard copy, and training on the Code has

been incorporated into the staff induction process.

The Code, together with the Public Sector Ethics Act 1994, also

provides invaluable guidance in the development of internal

procedures and policies.

Throughout the year a corporate governance program was

conducted via a series of workshops. The purpose of the training

was to ensure all employees of the department understand their

financial, ethical and behavioural responsibilities in undertaking

their duties and interacting with colleagues and the public. The

training program now forms part of the department’s ongoing

training calendar.

A FAIR AND DIVERSE WORKFORCE

A culturally-diverse organisation can improve corporate culture

and significantly increase organisational productivity. In

recognition of this a new EEO Management Plan was introduced by

the department in January 2001. The Plan provides a framework for

the further development of an equitable workplace and promotes

awareness of the benefits of diversity.

Initiatives introduced under the Plan throughout the year

include the introduction of a network of trained Harassment

Referral Officers (HROs) and a revision of all policies dealing

with complaints of discrimination and harassment .

9 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

EEO STATISTICS (AS AT 30 JUNE 2001)

Male

Female

Total

Aboriginal and TorresStrait Islander (ATSI)

Non-English SpeakingBackground (NESB) Disabled Department

Establishment

No. % of Dept No. % of Dept No. % of Dept No. % of Dept

2 .41 4 .82 28 5.77 211 43.5

5 1.03 26 5.36 27 5.57 274 56.5

71 .44 30 6.18 55 11.34 485 100

Note: The department exceeded the whole-of-Government target of 20% for women in senior management positions for 2000–2001.

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ANNUAL REPORT 2000–2001 | 12

INDIVIDUAL PERFORMANCE

Giving and receiving feedback on the performance of staff and

management is essential to good people management.

In recognition of this, a new performance management system was

developed and implemented during the past year.

The user-friendly system involves staff members developing a plan

in conjunction with their supervisor that outlines roles,

expectations and future challenges. A set of performance standards

provides the basis for discussion and clarity on how performance

will be assessed. Each person’s plan provides them with a clear

sense of how they contribute to corporate objectives and supports

their individual career development.

PEOPLE DEVELOPMENT

A comprehensive training calendar was developed during 2000-

2001 as part of our commitment to investing in our people.

All staff are encouraged to broaden their skills and knowledge

through a variety of professional and personal development

programs including study and research assistance schemes, graduate

programs and management and leadership development.

MANAGING OURPERFORMANCEFundamental to our success is a corporate management cycle and

culture which ensures accountability and transparency and

promotes unity and innovation.

STRATEGIC PLANNING

Strategic and business plans are developed through an ongoing

review process that ensures the plans remain relevant and are used

as key management tools for the organisation.

Developed for each of the department’s divisions, each plan details key

strategic and business priorities, performance measures and capability

priorities that need to be addressed for long-term effectiveness.

CORPORATE BUDGETING

Strategic and business planning have direct synergies with the

development of the department’s budget, which is subsequently

negotiated internally by the BOM.

Our budget and Ministerial Portfolio Statement (MPS) are prepared

annually as part of the Queensland Government’s budget process.

The MPS details the agreed budget and performance expectations

for the department, and is released publicly with the State Budget.

It is the primary source of information for the hearings of the

Parliamentary Estimates Committee.

MANAGING RISK

The department successfully implemented a Risk Management

Program during 2000-2001.

The Program was developed after a comprehensive assessment of

the department’s risk and has been designed to involve all levels of

departmental activity.

The BOM oversees the program at a strategic level while the

Administrative Business Committee is responsible for monitoring

and reviewing the Program. The Program is implemented at an

operational level by Divisional Risk Coordinators.

This tiered approach to risk management ensures it is integrated

with both strategic and operational activity.

CORPORATE FEEDBACK AND EVALUATION

To maintain our focus on delivering the best possible outcomes for

Queensland, a new Strategic Evaluation and Review Unit was

created to coordinate and conduct reviews of existing

departmental policies, programs and processes and to make

recommendations which inspire positive change.

Corporate feedback and evaluation processes are critical to

identifying our strengths and key areas for improvement. Feedback

from clients, stakeholders and staff about key issues affecting the

organisation is important in this process. Our feedback and

evaluation systems ensure the organisation monitors its

performance against key targets and assists us to review and

improve existing business practices.

INTERNAL AUDIT

Our Internal Audit Unit provides advice to the Director-General

about the department’s system of internal controls, financial

accountability and reporting as well as the development and

implementation of new systems. It also conducts special

investigations on behalf of the Director-General and keeps the

Audit Committee informed of relevant risks facing the department.

11 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The HRO network comprises a cross section of staff from within

the department, at varying levels of seniority. Staff can approach

any HRO for impartial and confidential advice. The HRO can then

suggest an appropriate course of action and can work with the

staff member, either formally or informally, to resolve the problem.

The HRO network is an invaluable tool for preventing bullying in

the workplace.

PROTECTION FOR WHISTLEBLOWERS

We promote a positive response to whistleblowers through our

Code of Conduct. Whistleblower awareness is also incorporated

into our induction process.

During 2000-2001, one public interest disclosure was received

under the Whistleblowers Protection Act 1994.

SAFETY FIRST

Our continual high standard of workplace health and safety is

the result of staff being kept well informed of health and safety

issues and procedures. This is achieved through the induction

process as well as through an advice and referral service that we

provide for all staff.

Our workplace health and safety representatives use a proactive

injury and illness management strategy to help staff return to

the workplace as easily as possible.

MANAGING AND DEVELOPING OUR PEOPLE

DIRECTION SETTING

It is critical that our managers and staff have a clear sense of

direction and purpose. This was recognised by our BOM as a

particular issue following the establishment of the department

in February 2001. A strategic planning workshop was held in an

attempt to better understand the core business of all areas of

the department and to clearly establish the new organisation’s

role and objectives.

Additionally, early in the process of forming our new

organisation, our senior executives participated in a

comprehensive Corporate Induction Program for all staff.

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ANNUAL REPORT 2000–2001 | 14

OUR COMMUNICATION,INFORMATION ANDTECHNOLOGY

COMMITMENT TO PARTNERSHIP

Working in effective partnerships with our clients and stakeholders is

crucial in ensuring we achieve our policy priorities for the

community.

We continually work with our partners and clients to develop

economically and socially sound responses to emerging issues.

From statutory control bodies in the racing industry to

representative consumer groups and a broad range of industry

associations, we collaborate closely with our partners and clients

to ensure our policies and programs are effective in delivering the

best possible results for Queensland.

We also work with other government agencies in contributing to

whole-of-Government initiatives.

INFORMATION AND COMMUNICATION

Communication with our clients and within the department itself

is critical to achieving our business priorities and improving service

delivery. We strive to improve our communication and ability to

capture and manage corporate knowledge.

During the year the department received 85 applications for access

to documents under the Freedom of Information Act 1992.

Additionally, three requests for external review of departmental

decisions were received and two were finalised by the Information

Commissioner. Three requests for a statement of reasons for

decisions were received under the Judicial Review Act 1992. All

were dealt with in the timeframes set down within the legislation.

TECHNOLOGY AND BUSINESS SYSTEMS

We are committed to developing and improving business systems

and information technology infrastructure to enable transparent

corporate governance.

In April, we successfully integrated the information technology

infrastructure of the two former organisations which combined to

form the new department. Despite being a complicated project,

the integration enabled all staff to communicate more efficiently,

and was completed within a short timeframe.

In 2000-2001 we also enhanced the capability of our Liquor

Licensing information technology systems and the Office of Fair

Trading’s Auctioneers and Agents database, to accommodate

changes in legislation to both these industry sectors.

The process of integration and improvement is an ongoing

program that is guided by the Information Steering Committee

and effected by a number of working groups and project

development teams.

FUTURE DIRECTIONSSince the department’s establishment, the focus of much

of our activity has been directed at aligning functions

to enhance productivity. This focus will continue during

2001-2002.

From increasing cultural diversity to conducting safety audits and

improving communication infrastructure, new strategies and

systems are being developed to enhance the way we plan, operate

and manage our various functions.

E-business will be a major focus. We are currently looking at new

ways of providing clients with faster and easier access to services

and information, as well as reducing turnaround time on business

transactions.

A core component of the e-business strategy will be a new website

for the department. The new site is expected to

“go-live” in 2002.

13 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

Trent Peach, 21, (pictured) is one of fivetrainees the department employed during2000-2001 under the QueenslandGovernment’s “Breaking the UnemploymentCycle” program. Realising constructionmanagement wasn’t for him aftercompleting a year’s study at university,Trent successfully applied for a traineeshipin the department’s InformationManagement and Development Branch.Thriving on the combination of hands-onwork, mentoring, on-the-job training andstudy at TAFE, Trent has recently beenappointed permanently and intends tomake information technology his career.

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ANNUAL REPORT 2000 – 2001 | 16

Achievements

15 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

ORGANISATIONAL STRUCTURE

OFFICE OF FAIRTRADING

DIRECTOR-GENERAL Internal Audit*

OFFICE OF FAIRTRADING

RACING LIQUOR LICENSING CORPORATE SERVICESOFFICE OF FAIRTRADING

STRATEGY ANDEXECUTIVE SERVICES

Racing Directorate Industry Development OFFICE OF FAIRTRADING

Strategic Evaluationand Review

Policy and Legislation OFFICE OF FAIRTRADING

Finance andAdministration

Racing Science Centre Compliance InformationManagement and

Development

OFFICE OF FAIRTRADING

Communicationand Advice

Policy Coordination

Business Services OFFICE OF FAIRTRADING

Human ResourceManagement

OFFICE OF FAIRTRADING

LicensingAdministration

Legal Services

OFFICE OF FAIRTRADING

Business Developmentand Delivery

Compliance

OFFICE OF FAIRTRADING

Corporate Developmentand Communication

Special Project Teams

– Growing Tourism Team

– ResidentialServices StrategyImplementation Team

* This function reports to the Director-General but isadministratively responsible through Corporate Services

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ANNUAL REPORT 2000–2001 | 18

The review is examining the current structure of the QPC with

regard to its contractual obligations with other organisations as well

as its responsibilities under the Australian Rules of Racing.

A discussion paper was prepared by the Division to stimulate

ideas and encourage input from industry on corporate

governance options that would best serve the thoroughbred

racing industry. More than 75 submissions were received and

will form the basis of draft legislation on how the industry’s

corporate governance structure can be improved.

NATIONAL CODE OF PRACTICE

A National Code of Practice for Responsible Wagering was

agreed to by all Racing Ministers at the Racing Ministers’

Conference held in the Northern Territory in May 2001.

The development of the Code was coordinated by the Racing

Division, with representatives from all Australian states and

territories meeting in Brisbane in February to reach agreement

on the content and format of the Code.

The Code includes a comprehensive set of guidelines to ensure

responsible wagering practices.

EMERGENCY DISEASE MANAGEMENT STRATEGY

During 2001 the Division played a key role in the development of

a national equine disease management strategy.

Queensland was successful in having the issue placed on the

national agenda at the Racing Ministers’ forum held in May

2001, and as a result, a national task force will be formed to

develop a management strategy.

The task force will look primarily at the preparedness

of the racing industry. Should an outbreak of a disease occur,

other horse-dependent industries will be consulted.

Queensland will be represented on the task force by the

department and will be seeking and coordinating input from

both the Queensland Department of Primary Industries and the

Minister responsible for sport and recreation.

17 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The department’s Racing Division plays a key role in the growth and

development of Queensland’s multi-million dollar racing industry.

The Division works to ensure the regulatory framework

surrounding the State’s three codes of racing – thoroughbred,

harness and greyhound – is responsive to both industry and

community needs. It also aims to ensure the integrity of racing,

the welfare of racing animals and raise awareness of best

practice across the industry.

As part of its role, the Division administers the Racing and

Betting Act 1980, the Racing Venues Development Act 1982 and

the Eagle Farm Racecourse Act 1998.

The Division works closely with a number of organisations across

the racing and equine industries including the Queensland

Principal Club (QPC), the Queensland Harness Racing Board and

the Greyhound Racing Authority. As such, the Racing Division is

able to draw on an extensive network of professional expertise

to meet client needs.

Services to the Queensland racing industry are provided through

the Division’s two arms, the Racing Directorate and the Racing

Science Centre, and include:

• policy development;

• advice and assistance to peak industry bodies;

• international standard doping and integrity control systems;

• research; and

• education and training.

YEAR’S HIGHLIGHTS

CORPORATE GOVERNANCE REVIEW

The continued growth of the Queensland thoroughbred racing

industry is dependent on the industry’s ability to meet consumer

needs and respond to the challenges of a commercial

environment.

To ensure the industry is capable of doing this, the Division

began a Ministerial review into the way the industry is regulated

in Queensland.

Fostering our Dynamic Racing

Industry

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ANNUAL REPORT 2000–2001 | 2019 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

RACING INDUSTRY PROPERTY ASSETS

Race clubs located in Toowoomba (Clifford Park), Dalby (Bunya

Park) and Gatton received the freehold title to their racecourses

in 2000-2001 as part of a departmental initiative aimed at

improving the commercial viability of the State’s racing industry.

This follows Cabinet approval, in the previous financial year, that

racecourse assets be allowed to be devolved to industry. Prior to

this decision, race clubs were required to exist in a tenant

relationship with trustees.

Devolving ownership of race tracks allows race clubs greater

freedom to maximise the business potential associated with their

land. It also removes the bureaucratic processes and costs

associated with administering such venues under the Land Act 1994.

RACING SCIENCE CENTRE

The Racing Science Centre is operated by the department, but is

funded by the Queensland racing industry.

The Centre provides a comprehensive range of racing integrity

services to industry including drug testing, advice on animal

disease management, exotic disease control and research into

newly appearing drugs.

As a result of its world-class reputation for providing integrity

services, the Racing Science Centre has received requests for the

provision of services beyond its State jurisdiction.

A consultant was engaged in 2001 to examine and recommend

options for offering the Centre’s services, both nationally and

internationally, on a commercial basis.

During 2000-2001, the Centre processed 12,764 samples from

racing animals of which 51 tested positive for prohibited substances.

A further 3,819 pre-race samples were analysed on-course at

selected race meetings at metropolitan and regional courses.

The Centre also maintained international quality accreditation

for the technology and systems used in its laboratory.

FUTURE DIRECTIONS

LEGISLATION

It is expected that new racing legislation will be enacted within

the next financial year.

The new legislation, which aims to create a stronger, more

dynamic racing industry, will incorporate recommendations of a

National Competition Policy review completed by the department

in 2000. These include removing the restriction on the number of

racing codes allowed to operate in Queensland. New codes such

as Quarterhorse or Arab racing would be allowed to operate so

long as they meet the same regulatory standards expected of the

existing racing codes.

ANIMAL WELFARE

The new Animal Welfare Protection Act 2001 empowers an

Animal Advisory Committee to enforce fines of up to $75,000 for

serious animal cruelty breaches.

However, the racing codes are specifically exempted from the

legislation on the grounds that the various racing control bodies have

a responsibility to regulate to protect the welfare of racing animals.

This raises a number of issues for the racing industry, including

the conflict between providing drugs for medical care and

complying with the strict “no-doping” rules of racing as well as

the implied responsibility on horse owners and trainers to protect

the welfare and health of racing animals.

During 2001-2002, the Division will work to ensure the State’s

horse and greyhound owners, trainers and handlers understand

they have a duty of care to ensure the welfare of their animals.

The Racing Science Centre will also provide industry training and

advice on best practice disease prevention techniques as well as

the management of rehabilitation therapies for racing animals.

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ANNUAL REPORT 2000–2001 | 22

YEAR’S HIGHLIGHTS

MARKETPLACE CONTEXT

Significant new policy and legislative initiatives and reviews were undertaken in relation to:

• the Property Agents and Motor Dealers Act 2000

• the Introduction Agents Bill 2001

• regulation of “pay day” lending through the Consumer Credit Code

• the development of a regulatory regime for the fitness industry

• the review of the Mobile Homes Act 1989

• National Competition Policy reviews of existing legislation

• recording details of flood damaged vehicles on the REVS when written off by

insurance companies and then sold on.

COMPLIANCE

Fair Trading’s compliance monitoring program was increased throughout Queensland

to boost business operators’ understanding of their responsibilities and reinforce its

regulatory role in helping to prevent consumer loss. Real estate and used car sales

were specifically targeted during 2000-2001.

COMMUNICATION

Fair Trading refocused its communication strategies and provided education programs

in response to growing demand from consumers and business for up-to-date

information and effective advice on their rights and responsibilities. Major changes in

the marketplace, such as the collapse of One-Tel and HIH Insurance and the

introduction of various new consumer protection legislation, increased enquiries to

Fair Trading’s call centre and regional offices. Information and advice was provided to

more than 600,000 customers on a wide range of topics including contracts, credit,

lay-bys, GST, motor vehicles, real estate, accommodation, Internet sales, scams, get

rich quick schemes, door-to-door sales, telemarketing and refunds.

CUSTOMER SERVICE

An extensive review of Fair Trading’s statewide business processes and systems

resulted in significant customer service delivery improvements during the year,

including development of new intelligent call centre systems, credit card payment

options and occupational licensing systems, and improvements to the Business Names

Registration system. This work has ensured Fair Trading is well prepared for the

introduction of e-business in the future.

21 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

INCREASING BUSINESSAND CONSUMERCONFIDENCEThe Office of Fair Trading is responsible for improving marketplace

integrity and building consumer and business confidence.

It sets the marketplace context in Queensland through a range

of policy and legislative initiatives that aim to provide an

equitable, competitive, informed and safe marketplace.

Fair Trading ensures business operates responsibly, consumers

understand their rights, products are safe and consumer

protection is effective.

It offers a wide range of consumer and business services including:

• a call centre to provide advice over the telephone;

• face-to-face customer service centres throughout the State;

• dispute resolution and investigations of consumer complaints;

• prosecutions of breaches of legislation;

• licensing and registration services for business, charities,

associations and a range of occupations;

• trade measurement instrument checks and licensing; and

• management of the Queensland Register of Encumbered

Vehicles (REVS).

To achieve its goals Fair Trading works closely with peak industry

groups, consumer groups and individual businesses and consumers.

Ensuring a Fairer

Marketplace

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23 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

MARKETPLACE CONTEXT

Property Agents and Motor Dealers Act 2000

The Property Agents and Motor Dealers Act 2000 replaced the

outdated Auctioneers and Agents Act 1971 from 1 July 2001. The

new Act increases consumer protection for people buying used

cars and property by providing statutory warranties, cooling-off

periods and tougher penalties for non-compliant operators. The

Act also provides Fair Trading with greater powers to deal with

consumer complaints, with staff now able to resolve consumer

complaints relating to losses of up to $5,000 caused by licensees.

Introduction Agents Bill 2001

Fair Trading’s role as a responsible regulator was enhanced

through the Introduction Agents Bill 2001 introduced into

Queensland Parliament in April 2001. The Bill will provide

consumer protection for people using introduction services in

Queensland. Key features will be a licensing scheme for

introduction agents, requirements for pre-contractual disclosure

statements and compulsory three-day “cooling-off” periods. The

need for the legislation was clear following more than 500

complaints relating to this industry received by Fair Trading in the

past five years. Further research indicated that those complaints

represented only a small proportion of people adversely affected

by rogue operators in the industry.

Pay Day Lending

During the year, Fair Trading also responded to concerns about

marketers of “pay day” loans through legislation amending the

Consumer Credit Code. “Pay day” lenders are a new fringe source

of credit for people who typically cannot attract short-term loans

from the mainstream banking sector. Fair Trading led a national

response to this rapidly emerging marketplace problem. The new

legislation ensures “pay day” lenders are regulated by the same

laws that apply to all other credit providers in Australia.

Retirement Villages Act 1999

The revamped Retirement Villages Act 1999, which delivers

improved consumer protection and business operation standards,

came into effect on 1 July 2000 and has generally been well

received by both industry and residents.

Under the amended Act, retirement village operators must now

give prospective residents a copy of a public information document

incorporating comprehensive information about their village.

The Act was the result of extensive consultation. It is expected

that further improvements will be made following a review

currently under way.

Fitness Industry Code of Practice

Consultation on a draft code of practice for the fitness industry

was conducted by Fair Trading during 2000-2001. The draft code

was developed following complaints about some aspects of

industry practice and centre closures. It includes:

• restrictions on false and misleading advertising;

• requirements for prices to be made available before

membership agreements are entered into;

• refunds in cases of permanent incapacity;

• restrictions on length of membership; and

• compulsory qualifications for providers of fitness services.

The code, which is likely to be mandatory for all fitness industry

operators, is expected to be introduced by the end of 2001.

Other Policy and Legislative Initiatives

Other significant policy and legislative work undertaken in

2000-2001 included:

• a review of departmental legislation identified as potentially

restricting competition under the National Competition

Policy; and

• a review of the Mobile Homes Act 1989 through development

of a discussion paper and establishment of a working party of

residents and owners to make recommendations for changes

to the Act.

ANNUAL REPORT 2000–2001 | 24

189,

902

205,

398

Occupational Licences

LICENCES AND REGISTRATIONS

Business Name Registration

36,7

57

37,7

59

45,5

16

203,

750

CUSTOMER SERVICE

To improve customer access to services and achieve cost

efficiencies, Fair Trading planned and implemented major service

delivery improvements during the year. From progressing new

intelligent call centre systems and credit card payment options,

through to developing new occupational licensing systems and

improving the Business Names Registration system, Fair

Trading’s statewide network of delivery systems was assessed to

enable cost-effective integration in the future.

Other important performance improvement initiatives begun or

implemented in 2000-2001, include:

• an organisational restructure of Fair Trading to improve

operational efficiencies and decision-making;

• appointment, for the first time, of six regional managers;

• introduction of the new licensing regime brought about by

the Property Agents and Motor Dealers Act 2000;

• a review of the Flow Meter Test Facility, which tests and

calibrates the accuracy of flow meters that measure the

volume of liquids such as petroleum products, to identify

options for enhancing the Facility’s commercial success; and

• business changes brought about by legislation passed to

enable security interests over boats to be added to REVS.

During 2000–2001, staff processed 203,750 business names

registrations, 31,760 business licence renewals and 12,981 new

licence applications. There was a significant increase in the

number of occupational licences sought over the past 12

months. Fair Trading also managed registrations, renewals and

annual returns for 22,969 associations, non-trading

cooperatives, charities and community purpose organisations,

and 145 trading cooperatives.

COMPLIANCE

During 2000-2001, Fair Trading significantly increased

its compliance monitoring program to improve business

operators’ understanding of their responsibilities. It dedicated

approximately 10% of all its compliance resources across the

State to preventative compliance monitoring activity. In

particular, specific compliance monitoring programs targeted at

real estate sales and used car sales were completed.

1998–1999 1999–2000 2000–2001

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ANNUAL REPORT 2000–2001 | 26

Submissions were made to Standards Australia during the year

to improve safety standards on indoor halogen lamp lighting,

trampolines and scooters. Product safety officers also ensured

compliance with standards through investigations, focusing for

the first time on the second-hand retail industry. Officers also

played a significant education role through issuing warnings and

advice on a variety of products including blind cords, bean bags,

show bags, wading pools and cots.

COMMUNICATION

Ensuring that businesses and consumers are well informed is a

key strategy for delivering effective consumer protection and

building confidence in the marketplace. Fair Trading provided

information and advice to more than 600,000 customers over

the telephone and through its regional offices.

Staff assisted consumers and businesses with a broad range of

queries, problems and complaints on topics including contracts,

credit, lay-bys, GST, motor vehicles, real estate, accommodation,

Internet sales, scams, get rich quick schemes, door-to-door sales,

telemarketing, and refunds.

The reach of information was improved during the year with

significantly increased use of Fair Trading’s website

www.fairtrading.qld.gov.au. More than 6.4 million hits on the

website were recorded during 2000-2001 compared with

approximately 3.1 million hits during 1999-2000.

With assistance from the media and industry and consumer

groups, Fair Trading was able to inform the community of

emerging issues like scams and product safety alerts, and

continued to provide ongoing advice on general trading issues.

Fair Trading also produced key publications on a range of topics

and issues during the year. Significant education activities were

undertaken relating to the Property Agents and Motor Dealers

Act 2000 with more than 50 information sessions conducted

in 17 locations across the State in conjunction with the Real

Estate Institute of Queensland and the Motor Traders

Association – Queensland.

Specific vulnerable groups were targeted with new crime

prevention projects jointly funded as part of the Federal

Government’s “National Crime Prevention – Towards a Safer

Australia” program.

25 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

Compliance activity in 2000-2001 included:

• legal action initiated in the Supreme Court against 12 “loan

sharks” for serious breaches of consumer credit laws. Fair

Trading sought fines of up to $500,000 against each lender,

orders preventing them from ever lending money in

Queensland again and compensation for all victims;

• prosecution of six promoters of the illegal pyramid selling

scheme “the Cash Club” and investigation of a number of

“get rich quick” schemes;

• prosecutions of backyard motor traders operating illegally;

• prosecution of an operator of a computerised gambling

scheme, resulting in a jail sentence and fine of more than

$45,000 for compensation costs;

• prosecution of traders for possession and sale of

objectionable films and publications;

• enforcement action against a trader for misrepresentation of

business activities resulting in the trader paying a $50,000

fine and a further $50,000 in compensation to consumers;

• prosecutions of unlicensed real estate traders; and

• ongoing monitoring of trading practices by trade

measurement officers across the State checking products for

correct quantities, weight, length and volume as advertised

on packaging.

During the year, staff also:

• conciliated more than 7,400 complaints between consumers

and traders and achieved a return of $2.7 million to

consumers;

• investigated a further 4,021 complaints for breaches of

legislation relating to fair trading, trade measurement and

consumer product safety matters;

• delivered estimated savings to the community of $455,030

through early detection of short weight and measurement;

• issued 1,274 warnings to traders;

• initiated prosecution against more than 100 traders; and

• undertook nearly 23,000 compliance-monitoring

inspections.

Auctioneersand AgentsCommittee

FINANCIAL REDRESS FOR CONSUMERS

TravelCompensation

Fund

Outcomes ofInvestigations

Conciliation

$1,2

70,5

97

$926

,197

$1,0

08,1

32

$163

,871

$112

,750

$125

,163

$381

,778

$1,3

23,9

45

$779

,700

$929

,615

$969

,802

$832

,807

1998–1999 1999–2000 2000–2001

2,86

4

3,72

9

No. of conciliationcomplaints received

COMPLAINT HANDLING

No. of investigationcomplaints received

6,69

8

6,63

9 7,40

4

4,02

1

1998–1999 1999–2000 2000–2001

1,06

1,23

1

1,06

1,90

4

Telephone Calls

NUMBER OF ENQUIRIES

REVS Transactions

592,

665

738,

516

614,

965

1,04

4,41

7

1998–1999 1999–2000 2000–2001

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27 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The pilot awareness projects targeted high risk groups within the

Queensland community and included:

• “Heads Up” on the Gold Coast aimed at finding sustainable

ways to raise community awareness of fraud;

• “Protecting Seniors Against Mail Fraud” in Toowoomba; and

• “Campaign Against Blowers” in Logan aimed at protecting

small-to-medium businesses from telefraud.

The results of initial evaluations have confirmed the positive

impact of addressing fraud awareness and prevention by

business and consumers.

A number of education programs continued to be delivered

through grants under the Auctioneers and Agents Act 1971.

These programs included funding for community centres in

Cairns and Townsville to provide advice and assistance to

consumers and the production of videos for Aboriginal and

Torres Strait audiences on buying cars and dealing with real

estate transactions.

During 2000–2001, Fair Trading handled more than one million

security searches on the REVS database.

FUTURE DIRECTIONS

MARKETPLACE CONTEXT

In the coming year, Fair Trading will continue to work to ensure

Queensland’s marketplace has a fair trading framework that

balances the needs of consumers and business. It will conduct

research into emerging issues to ensure that the policy and

legislative framework is contemporary and responsive to

marketplace developments. It will:

• undertake a strategic “stocktake” of the marketplace

regulatory framework to identify gaps in and the need for

policy reform;

• finalise scheduled National Competition Policy reviews;

• monitor the effectiveness of the Property Agents and Motor

Dealers Act 2000 and other new legislation; and

• undertake a comprehensive policy and legislative

development and review program.

ANNUAL REPORT 2000–2001 | 28

Fair Trading will also:

• introduce regulation and licensing of inbound tour operators;

• finalise a Code of Conduct for the fitness industry;

• develop a Code of Conduct for the hire car industry;

• introduce licensing and regulation of introduction agencies;

• introduce licensing of finance brokers; and

• consider options for regulation of motor vehicle repairers.

COMPLIANCE

In 2001-2002, Fair Trading will pursue more comprehensive

compliance programs targeted at business operators to ensure

effective enforcement of regulations, including:

• reducing unlicensed trading in the motor trade and property

sectors;

• minimising consumer loss caused by property “marketeering”

practices;

• monitoring compliance with the new legislative requirements

for introduction agencies;

• ensuring the correct measurement of products packed by

weight in packinghouses and monitoring trading practices to

ensure that consumers get what they pay for.

The increased focus on compliance monitoring will be

complemented by the introduction of an infringement notice

system for less significant breaches of legislation.

Given the sophistication of contemporary technology, more

sophisticated consumer protection strategies will be introduced to

protect consumers, including:

• implementation of a national consumer fraud alert and

complaint-sharing system that enables immediate Australia-wide

sharing of information about improper trader behaviour; and

• development of an on-line fraud prevention strategy to enable

effective management of the complexities and sophistication

of on-line fraud.

Fair Trading will continue to pursue investigations that reveal

consumer loss, including low volume vehicle importers, pyramid

selling schemes, odometer tampering and computer gambling.

A range of strategies will be implemented to improve personal

safety and reduce the number of injuries from unsafe products and

services, including:

• implementation of communication strategies targeting

particular products and services;

• contribution to national consumer product safety initiatives; and

• re-establishment of the Queensland Consumer Safety

Committee as an advisory body.

COMMUNICATION

Fair Trading will partner with peak industry groups to provide

timely and relevant information to business on fair trading

practices and to promote more informed consumer purchasing

decisions by:

• building awareness of the consumer protection provided by

new legislation and increasing business understanding of

legislative requirements and responsibilities;

• developing strategies to build consumer and business

confidence in on-line transactions;

• redeveloping the Good Business Guide – a guide promoting

better business practice;

• developing a data collection and analysis process to inform and

evaluate its communication strategies; and

• reviewing grant funding and determining new grant and

education delivery procedures to ensure key strategic

education needs are effectively met.

CUSTOMER SERVICE

Customer service improvements planned include:

• introduction of phone payment options for customers,

particularly for business names renewals;

• introduction of a three-year option for business names

renewals;

• implementation of a new licensing system for on-line

lodgement of applications and renewals for licences and

registrations; and

• development of a statewide pricing model for measurement

services.

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ANNUAL REPORT 2000–2001 | 30

Officers of the Department’s Liquor Licensing Division, Gary Oliver (secondfrom left) and Chris Morris (far right) work closely with officers of otheragencies, including Coralie Ober of the Department of the Premier andCabinet (left) and Helena Graham (centre) and Paul Loney (second fromright) of the Department of Aboriginal and Torres Strait Islander Policy, todevelop relevant and workable solutions to alcohol management inAboriginal and Torres Strait Islander communities.

29 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The Liquor Licensing Division is responsible for regulating the

sale and supply of liquor throughout Queensland.

The Division aims to ensure the industry is developed in a socially

responsible manner and to enhance Queensland’s reputation as

an enjoyable place to live, work and visit.

Responsibilities include issuing liquor, wine and adult

entertainment licences and permits, investigating complaints

about licensed premises and collecting liquor fees and fines.

The Division also works with the industry and communities to

implement strategies which minimise harm and prevent crime

associated with alcohol.

These activities contribute directly to the Government’s priority

of safer and more supportive communities.

YEAR’S HIGHLIGHTS

INDIGENOUS PARTNERSHIPS

New partnerships with Aboriginal and Torres Strait Islander

communities were initiated throughout the year to help develop

relevant and workable solutions to alcohol management.

Five new Liquor Licensing Officers were appointed in 2000-2001

to start the process of establishing alcohol management

reference groups throughout the State.

The groups, which comprise both community and government

representatives, are responsible for developing community

alcohol management plans for their respective communities.

Plans have been progressed in the communities of Aurukun,

Lockhart River, Doomadgee, Palm Island, Woorabinda, Hopevale

and Yarrabah.

The plans provide a pathway to address specific alcohol-related

issues facing each community.

From 1 July 2000, a six-month trial was conducted in the

Aboriginal communities of Yarrabah, Palm Island, Woorabinda

and Doomadgee to crack down on sly-grogging. The trial led to

improved community awareness and discussion about such

offences and the detrimental consequences that sly-grogging

has upon their communities.

Ensuring a Responsible

Liquor Industry

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ANNUAL REPORT 2000–2001 | 32

NATURE OF COMPLAINTSRECEIVED DURING 2000–2001

Noise 548 Unlawful Trading 174Minors 144

RSA 101

Safety 34

Intoxication 63

PatronBehaviour 169

Conduct Licensees/Nominees 67Unlicensed

Trade 76Compliance 99

NEW LICENCES GRANTED DURING2000–2001

On Premises 166 General 17Club 8

Residential 32

SpecialFacility 13

Limited 27

Wine Industry 15Producer/Wholesaler 14

NEW LICENCES GRANTED

During the year, 19,500 applications were processed, including

applications for new licences, detached bottle shops, extended

hours and one-off permits.

COMPLIANCE

Almost 98% of the 1,491 complaints received about licensed

premises were resolved. As in previous years, the majority of

complaints relate to excessive noise or non-compliance with

licence conditions and requirements of the Liquor Act 1992.

Apart from those relating directly to complaints, 5,962 routine

and specific investigations were finalised by the Division during

the year. As a result, 128 prosecutions were finalised, 21 show

cause actions were undertaken and 1,136 infringement notices

were issued to offenders. $374,405 was collected in fines.

Additionally, police issued a further 10,128 infringement notices

and collected $1.09 million in fines.

FUTURE DIRECTIONS

INDIGENOUS PARTNERSHIPS

The department will be working with a further 10 Queensland

indigenous communities during 2001-2002.

This consultative, problem-solving approach has proved to be an

appropriate method of addressing the range of alcohol-related

concerns, including sly-grog, evident in remote communities.

This approach also complements other initiatives being developed

across Government to improve the wellbeing of indigenous

Queenslanders, and has particular relevance to the Ten Year

Partnership and the Cape York Partnership methodology.

EVENT MANAGEMENT

The Planning Guide for Event Managers will undergo extensive

evaluation after its first two years in operation to ensure it

remains a relevant and effective event planning tool. An

evaluation report is due in January 2002.

31 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

It has also confirmed that detecting and prosecuting sly-grog

offenders, and minimising the availability of sly-grog in remote

indigenous communities, requires a sustained effort by law

enforcement agencies working in partnership with Community

Councils and residents. These enforcement activities will

continue in 2001-2002.

EVENT MANAGEMENT

The Alcohol, Safety and Event Management Project, developed

collaboratively by the Liquor Licensing Division and Queensland

Police, received a Certificate of Merit at the Australian Violence

Prevention Awards in December 2000.

The Awards, sponsored by the heads of Australian Governments,

reward the most outstanding projects for the prevention or

reduction of violence in Australian communities.

The cornerstone of the Project is a Planning Guide for Event

Managers, designed to improve the safety and quality of large

public events by providing comprehensive planning tools.

NEW LEGISLATION

Amendments to both the Liquor Act 1992 and Wine Industry Act

1994 were passed by Queensland Parliament in May 2001 and

began on 1 July 2001.

The amendments are the result of four years consultation with

industry and make major administrative changes to the Acts.

They also implement the recommendations of the National

Competition Policy Review.

The liquor industry supported the amendments and information

sessions were conducted by the Division across the State in June

2001. These sessions were attended by more than 700 licensees,

police and local authority officers.

LIQUOR INDUSTRY AND COMMUNITYDEVELOPMENT PROJECT

The Liquor Industry and Community Development Project

continued to assist and support the liquor industry and other key

community stakeholders to develop, implement and monitor

locally responsive, alcohol-related harm minimisation strategies.

During the year, the Project facilitated the development of the Logan

Corridor Liquor Advisory Committee’s Action Plan for 2001-2002.

It provided advice and support to local community initiatives in

Cairns, Fortitude Valley, Brisbane and the Gold Coast.

CULTURAL DIVERSITY IN THE LIQUOR INDUSTRY

The Division undertook a study into the cultural background of

Queensland’s liquor licensees. This study found that 13.7%

of licensees were born in countries where English was not

their first language, almost double the rate of ethnicity in the

general population.

The study produced a Multicultural Client Communication Plan

for the Division. The Plan includes many cost-effective strategies

that can improve service delivery and communication with non-

English speaking background clients, including the use of ethnic

media in awareness campaigns, and better methods of collecting

ethnicity data to aid future development of multilingual aids.

RESPONSIBLE SERVICE OF ALCOHOL (RSA)

The “No more. It’s the Law” campaign was maintained through

radio and print advertising, as well as advertisements placed in

university student diaries. Advertising in public amenities in

targeted licensed premises was introduced as the newest strategy

in the campaign. More than 33,000 products, including coasters,

posters and clothing badges, were distributed during the year.

Under the Responsible Service of Alcohol training program, the

Division sold its 1,000th training package and its 10,000th

workbook during the year. The Division also issued its 7,000th

Certificate of Attainment for participants in the training program.

ADULT ENTERTAINMENT

Adult Entertainment Permits became necessary for all businesses

wishing to offer adult entertainment from July 2000.

Since then, 44 applications have been approved by the

department. Approval procedures for issuing these permits

require in-depth enquiries of the applicants, including probity

interviews by licensing officers and members of the Prostitution

Enforcement Task Force of the Queensland Police Service.

The department’s licensing officers also carry out risk assessments

of the premises in which the adult entertainment is to be held.

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ANNUAL REPORT 2000–2001 | 3433 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

IMPLEMENTATION OF NEW LEGISLATION

The amendments to both the Liquor Act 1992 and the Wine

Industry Act 1994 require review and redevelopment of all

Divisional publications, including forms, brochures and guides, as

well as extensive updating of the Division’s website. This

implementation will be staged over the early part of 2001-2002,

following the start of the amendments on 1 July 2001.

Under the Liquor Act 1992 amendments, complex applications

must now be assessed based on whether or not they are in the

public interest of the locality. A guideline detailing the

requirements for this assessment will be developed and published.

CULTURAL DIVERSITY IN THE LIQUOR INDUSTRY

Implementation of the recommendations of the Multicultural

Client Communication Plan will be carried out during 2001-

2002. Incorporated with the overall forms review required by

the legislative amendments, new questions will be incorporated

on the Division’s forms to ascertain the ethnic background of

applicants for licences. A set of multicultural protocols will be

developed to deal with issues such as interpreter services and

community consultation.

INDUSTRY TRAINING

The development of a training course for new entrants to the

industry will be considered, focusing on their obligations and

responsibilities under the Liquor Act 1992. A high level of

knowledge and understanding is considered vital to ensure a

socially responsive and responsible industry is maintained.

INDUSTRY DEVELOPMENT

The Liquor Act Amendment Act 2001 came into effect from

1 July 2001. The new legislation will ensure that Queensland’s

liquor industry can continue to develop under the most

contemporary liquor laws in the country, but within a socially

responsible context.

TRENDS IN NUMBERS OF LICENSED PREMISES

LICENCE TYPE 1998-1999 1999-2000 2000-2001

General (eg hotels, taverns) 1210 1217 1230

Club 1033 1033 1021

On-Premises (eg restaurants, cabarets, vessels) 1997 2176 2215

Residential (eg motels) 530 571 599

Special Facility (eg golf courses) 83 88 101

Limited (eg caterers, florists) 129 149 166

Wine Industry 61 85 103

Producer/Wholesaler 124 142 124

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ANNUAL REPORT 2000–2001 | 36

FUTURE DIRECTIONSThe continued implementation of the Growing Tourism

Strategy will be a major priority for the department during the

upcoming year. Projects initiated under the Strategy, such as

the Tourism Aviation Strategy, will continue to be developed and

new joint projects, which streamline government services, will

be identified.

The department will be involved in the development of

state legislation to reinforce the Export Tourism Code of

Conduct. The new legislation will regulate the business and

operational standards of key sectors in the inbound tourism

industry, including inbound tour operators and tour guides.

It will also be template legislation for other Australian states

and territories.

35 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

Tourism is vital to Queensland’s economy. It is the second

biggest industry in terms of its contribution to State Domestic

Product, accounting for 6.2% of all State economic activity. It is

also a major growth industry. It contributes significantly to job

creation (directly employing almost 150,000 people), exports

and regional development.

The department is responsible for developing and leading policy

initiatives aimed at ensuring the industry’s continued economic

prosperity. In doing this, the department works closely with

Tourism Queensland, a separate statutory authority that is

responsible for the promotion, marketing and development of

Queensland’s tourism destinations. Tourism Queensland reports

directly to the Minister for Tourism and Racing and prepares a

separate annual report, which is available on request.

YEAR’S HIGHLIGHTSThe department’s Growing Tourism Strategy was finalised in

March 2001. It is the first time a whole-of-Government

blueprint has been developed to maximise opportunities for

growing the industry in Queensland.

The Strategy was developed in recognition of the wide range of

areas in which government impacts on tourism. By coordinating

a whole-of-Government approach, the department can

maximise opportunities for, and minimise the constraints on

industry growth.

The Strategy outlines key priorities as well as agencies

responsible for individual projects and sets clear timeframes

for results. It aims to set clear strategies to drive sustainable

industry growth across the State.

The department developed legislation to reform the law

regulating the rights and duties of traveller accommodation

providers and their guests. Previously, accommodation

providers were totally liable for the loss of a guest’s property,

even if it was not their fault. The new Traveller Accommodation

Providers (Liability) Act 2001 represents a more balanced

approach through introducing a limited liability regime.

GrowingTourism

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ANNUAL REPORT 2000–2001 | 3837 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The Residential Services Strategy Implementation Team, formerly

the Hostel Industry Development Unit, was established in 1998 to

address concerns about standards in hostels and boarding houses

and the quality of life for people living in this accommodation.

These residents are some of the most vulnerable people in our

community, the majority of whom have limited incomes and

experience a range of disadvantages including intellectual and

psychiatric disability, drug and alcohol problems, brain injury,

problems associated with ageing, social and economic

disadvantage, and social isolation.

Following extensive media coverage in 2000, the Government

established a Taskforce on Hostels, to examine issues around

hostels including the need to improve service delivery and

support for residents in this sector. The Residential Services

Strategy Implementation Team has worked closely with the

Taskforce to achieve significant progress on developing a

legislative framework for industry standards and accreditation,

as well as contributing to work on tenancy rights, resident

support and service needs and industry viability.

The proposed regulatory framework for the residential services

sector is based on an accreditation system, which was developed

by the Residential Services Strategy Implementation Team in

consultation with industry representatives.

During the past year, 11 pilot projects were conducted throughout

Queensland to test the proposed accreditation and auditing

processes. The results of these trials have provided the basis for

the Residential Services (Accreditation) Bill, which is currently

being drafted. Drafting of this legislation marks the end of the

policy development phase of the Residential Services Strategy

Implementation Team project for the Queensland Government.

The Team also worked with the Residential Tenancies Authority

to begin development of legislation that will ensure residents

and management understand their mutual tenancy rights and

responsibilities. The legislation will cover issues such as written

residents’ agreements, standard house rules, entry to residents’

rooms, notice and eviction processes, dispute resolution and

management of abandoned goods.

The end of the policy development phase for the Residential

Services Strategy Implementation Team results in the project

moving into an implementation phase. Our future work will

focus on development and implementation of arrangements to

establish a mandatory accreditation system for the residential

services industry under the legislation currently being drafted.

ImprovingHostel and

BoardingHouse

Standards

The Queensland Olympic 2000 Task Force was established to

coordinate activities within the Queensland Government relating

to the Sydney 2000 Olympic and Paralympic Games. Its prime

responsibility was to identify and maximise the opportunities for

Queensland from the Games.

In particular, the Task Force worked with other State

Government agencies and 10 regional task forces to maximise

the benefits of the Games for Queensland’s business, tourism,

sport, major events and arts industries and sectors.

A comprehensive report, the Queensland Olympic 2000 Final

Report, was finalised in 2000-2001 to highlight the significant

accomplishments Queensland achieved from the staging of the

Games. Major achievements included:

• More than $128 million worth of Olympic business came

to Queensland, more than double the original target of

$50 million.

• 179 Olympic teams with 2,500 athletes from 48 countries

conducted their final preparations in Brisbane.

• The journey of the Olympic torch throughout Queensland

was incident free, and our policing model was applauded

and adopted by other states.

• Queensland’s tourism destinations and cultural activities

were highlighted on the world stage.

QueenslandOlympic 2000Task Force

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ANNUAL REPORT 2000–2001 | 4039 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

Other ReportingRequirements

1. Legislation Administered by the Department

All Saints Church Lands Act 1924

All Saints Church Lands Act 1960

Anglican Church of Australia Act 1895

Anglican Church of Australia Act 1895 Amendment Act 1901

Anglican Church of Australia Act 1977

Anglican Church of Australia Constitution Act 1961

Anglican Church of Australia (Diocese of Brisbane) Property Act 1889

Ann Street Presbyterian Church Act 1889

Associations Incorporation Act 1981

Auctioneers and Agents Act 1971

Bills of Sale and Other Instruments Act 1955

Bishopsbourne Estate and See Endowment Trusts Act 1898

Boonah Show Ground Act 1914

Business Names Act 1962

Charitable Funds Act 1958

Chinese Temple Society Act 1964

Churches of Christ, Scientist, Incorporation Act 1964

Classification of Computer Games and Images Act 1995

Classification of Films Act 1991

Classification of Publications Act 1991

Collections Act 1966

Consumer Credit (Queensland) Act 1994 (including Consumer Credit

Code)

Cooperatives Act 1997

Credit Act 1987

Credit (Rural Finance) Act 1996

Disposal of Uncollected Goods Act 1967

Eagle Farm Racecourse Act 1998

Factors Act 1892

Fair Trading Act 1989

Funeral Benefit Business Act 1982

Guides Queensland Act 1970

Hawkers Act 1984

Hire-purchase Act 1959

Invasion of Privacy Act 1971

Land Sales Act 1984

Liens on Crops of Sugar Cane Act 1931

Liquor Act 1992

Loan Fund Companies Act 1982

Mercantile Act 1867

Mobile Homes Act 1989

Motor Vehicles Securities Act 1986

Partnership Act 1891

Partnership (Limited Liability) Act 1988

Pawnbrokers Act 1984

Presbyterian Church of Australia Act 1900

Presbyterian Church of Australia Act 1971

Profiteering Prevention Act 1948

Property Agents and Motor Dealers Act 2000

Queensland Building Tribunal Act 2000

Queensland Congregational Union Act 1967

Queensland Temperance League Lands Act 1985

Racing and Betting Act 1980

Racing Venues Development Act 1982

Retirement Villages Act 1999

Returned and Services League of Australia (Queensland Branch) Act 1956

Returned Servicemen’s Badges Act 1956

Roman Catholic Church (Corporation of the Sisters of Mercy of theDiocese of Cairns) Lands Vesting Act 1945

Roman Catholic Church (Incorporation of Church Entities) Act 1994

Roman Catholic Church Lands Act 1985

Roman Catholic Church (Northern Lands) Vesting Act 1941

Roman Catholic Relief Act 1830

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ANNUAL REPORT 2000–2001 | 4241 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

Sale of Goods Act 1896

Sale of Goods (Vienna Convention) Act 1986

Salvation Army (Queensland) Property Trust Act 1930

Scout Association of Australia Queensland Branch Act 1975

Sea-Carriage Documents Act 1996

Second-hand Dealers and Collectors Act 1984

Security Providers Act 1993

Storage Liens Act 1973

Tourism Queensland Act 1979

Trade Measurement Act 1990

Trade Measurement Administration Act 1990

Travel Agents Act 1988

Traveller Accommodation Providers (Liability) Act 2001

United Grand Lodge of Ancient Free and Accepted Masons of Queensland Trustees Act 1942

Uniting Church in Australia Act 1977

Wine Industry Act 1994

Wesleyan Methodist Trust Property Act 1853

Wesleyan Methodists, Independents, and Baptist Churches Act 1838

1. Legislation Administered by the Department continued 2. Statutory and Other Bodies

Body Role ConstitutingAct

AnnualReporting

Arrangement

Cost

Tourism Queensland Responsible for developingand marketing Queensland’s

tourism destinations andarranging tourism and travel

to and within Queensland

Tourism Queensland Act 1979

Separate annual report to Parliament

See separate annual report

Queensland Principal Club

Responsible for controlling,supervising, regulating andpromoting thoroughbred

racing throughout Queensland

Racing and Betting Act 1980

Separate annual report to Parliament

See separate annual report

Queensland Harness Racing Board

Responsible for controlling,supervising, regulating andpromoting harness racingthroughout Queensland

Racing and Betting Act 1980

Separate annual report to Parliament

See separate annual report

Greyhound Racing Authority

Responsible for controlling,supervising, regulating and

promoting greyhound racingthroughout Queensland

Racing and Betting Act 1980

Separate annual report to Parliament

See separate annual report

Trustees of Albion Park Paceway

Responsible for maintainingand operating the AlbionPark Paceway complex

Racing Venues Development Act 1982

Separate annual report to Parliament

See separate annual report

Liquor Appeals Tribunal Hears appeals lodged byparties aggrieved bydecisions of the chief

executive relating to liquorlicence applications

Liquor Act 1992 Included in this section under “Notes”

$117,919

Racing Appeals Authority

Hears appeals lodged againstdecisions to refuse or revokelicences or against penalties

imposed by stewards

Racing and Betting Act 1980

Included in this section under “Notes”

$100,379

Racing Codes Advisory Board

Provides advice to theMinister on a range of

matters relating to regulatingactivities associated with drugcontrol in the racing industry

Racing and Betting Act 1980

Included in this section under “Notes”

$6,508

Queensland Building Tribunal

Resolves domestic andcommercial building and

related disputes and reviewsdecisions of the QueenslandBuilding Services Authority

Queensland Building Tribunal Act 2000

Separate annual report to Parliament

See separate annual report

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ANNUAL REPORT 2000–2001 | 44

NOTES

Liquor Appeals Tribunal

The Liquor Appeals Tribunal hears appeals lodged by partiesaggrieved by decisions of the chief executive relating to liquorlicence applications.

During the year, 47 appeals were lodged with the Tribunal and 15 were carried over from the previous year. These were dealt withas follows:

• 1 appeal was finalised by preliminary hearing• 6 appeals were upheld• 1 appeal was upheld in part• 17 appeals were dismissed• 1 appeal was dismissed in part• 26 appeals were withdrawn• 4 appeals were adjourned• 1 appeal was resolved prior to hearing• 5 appeals were set down for hearing dates in 2001-2002

Racing Appeals Authority

The Racing Appeals Authority provides a single, independent appealmechanism for the racing industry. Appeals may be lodged againstdecisions to refuse or revoke licences or against penalties imposedby stewards.

Fifty appeals were heard during the year, with 35 relating toharness, nine to thoroughbred racing and six to greyhound racing.Of the appeals heard:

• 32 were dismissed• 14 were upheld• 4 were withdrawn

Racing Codes Advisory Board

The Racing Codes Advisory Board is an independent statutory board established under Section 10A of the Queensland Racing andBetting Act 1980.

The Board is responsible for supervising and reporting on activitiesassociated with drug control in the racing industry. Specifically, it supervises collection, transportation and subsequent analysis ofrace-day samples.

Films Appeals Tribunal

The Tribunal hears appeals against decisions made under theClassification of Films Act 1991. No appeals were lodged with theTribunal for 2000-2001 and consequently the Tribunal has no

current membership.

Publications Appeals Tribunal

The Tribunal hears appeals against decisions made under theClassification of Publications Act 1991. No appeals were lodgedwith the Tribunal for 2000-2001 and consequently the Tribunal has

no current membership.

Computer Games and Images Appeals Tribunal

The Tribunal hears appeals against decisions made under the Classification of Computer Games and Images Act 1995. Noappeals were lodged with the Tribunal for 2000-2001 and

consequently the Tribunal has no current membership.

Disaster Appeals Trust Fund Committee

The Disaster Appeals Trust Fund was established to receive surplusmoneys from “disaster relief funds”, defined as funds raised fromany appeal for persons suffering distress as a result of any naturalcatastrophe or disaster. The Committee may also elect to makepayments from the Fund into any current disaster relief fund. TheCommittee met in July 2000 and considered two applications to

the Fund.

43 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

2. Statutory and Other Bodies continued

Body Role ConstitutingAct

AnnualReporting

Arrangement

Cost

Films Appeal Tribunal Hears appeals againstdecisions made under the Act

Classification of FilmsAct 1991

Included in this section under “Notes”

Nil

Publications Appeals Tribunal

Hears appeals againstdecisions made under the Act

Classification of PublicationsAct 1991

Included in this section under “Notes”

Nil

Computer Games and Images Appeals Tribunal

Hears appeals againstdecisions made under the Act

Classification of ComputerGames and Images Act 1995

Included in this section under “Notes”

Nil

Disaster Appeals Trust Fund Committee

Receives surplus monies from unused Disaster Relief

Funds and may elect to makepayments into any current

disaster relief

Collections Act 1966 Included in this section under “Notes”

Nil

Retirement Villages Tribunal

Hears disputes between aresident and a village operator

Retirement Villages Act 1999

Included in this section under “Notes”

$52,236

Consumer Safety Committee

Provides advice to the Ministeron consumer safety issues and

recommended investigation intothe supply of goods and servicesconsidered to have the potential

to cause injury or death

Fair Trading Act 1989 Included in this section under “Notes”

Nil

Funeral Benefit Trust Fund Committee

Administers the FuneralBenefit Trust Fund by hearingclaims made by contributors

to the fund

Funeral Benefits Business Act 1982

Included in this section under “Notes”

Nil

Auctioneers and Agents Committee

Responsible for the licensingof real estate agents, motor

dealers, auctioneers andcommercial agents, theconduct of disciplinary

hearings and the considerationof claims against the

Auctioneers and AgentsFidelity Guarantee Fund

Auctioneers and Agents Act 1971 (superseded by

Property Agents and MotorDealers Act 2000 as at

1 July 2000)

Included in this section under “Notes”

$3,015

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ANNUAL REPORT 2000–2001 | 46

TOURISM QUEENSLAND BOARD

Terry Jackman (Chair)Craig RossGrant Kenny OAMJohn MenziesJudy FreemanJohn BartonRobert GleesonLorna HempsteadDavid Williams (ex officio)

QUEENSLAND PRINCIPAL CLUB

Sandy Bredhauer (Chair)Peter Gallagher (Deputy Chair)Daniel BowdenBill SextonKevin BredhauerNorman PankhurstRex SmithJames RiordanDonald MoffattPeter BredhauerDesmond Mullins

QUEENSLAND HARNESS RACING BOARD

Keith Hamburger (Chair)Helen Boyd (Deputy Chair)John Crowley (former Chair)Andrea Sage

GREYHOUND RACING AUTHORITY

Rodney Lowe (Chair)Kerry Watson (Deputy Chair)Phillip BennettChristopher Williams

TRUSTEES OF ALBION PARK PACEWAY

Donald Davies (Chair)Peter CaldwellKerry Watson

LIQUOR APPEALS TRIBUNAL

John O’Shea (Chair)Anne Lindon (Deputy Chair)

Trevor AllinghamJessica HarringtonGlenice SpenderFay O’Donnell

RACING APPEALS AUTHORITY

Leo Williams (Chair)Sir James Killen (Deputy Chair)Dennis Standfield

RACING CODES ADVISORY BOARD

Dr Frederick ManahanDr Leslie JohnsonDr Francis Baldock

QUEENSLAND BUILDING TRIBUNAL

Robert Wensley (Chair)Linda Bradford-Morgan (Deputy Chair – share)Christine Roney (Deputy Chair – share)Jennifer McVeighSusan BurkePeter LohrischAnthony MoonKerrie O’Callaghan

RETIREMENT VILLAGES TRIBUNAL

Barry Cotterell (Chair)Jane Arthur OAMJohn BlackwoodElizabeth ForbesDulcie NewmanBarrie PeachKim TeudtPeter TooheyMyryle GreenJohn GuyRonald HaleyPeter HoganFrank LyndonChristopher NormoyleJoan PetherickMary PresottoFrank TaskerMarcia WilsonDudley KennethYvonne Zardani OAM

45 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

Retirement Villages Tribunal

The Retirement Villages Act 1999, which came into operation on1 July 2000, provides for the establishment of a new RetirementVillages Tribunal to deal with retirement village disputes betweenresidents and operators.

Access to the Tribunal is part of a three-step dispute resolutionprocess. The first two steps involve internal negotiation betweenthe resident and the operator and, if the dispute cannot beresolved, the parties can engage in a mediation process.

The three-member Tribunal consists of the Chair, a residents’representative and an operators’ representative.

The Tribunal became fully operational on 7 August 2000 with theregistry function being provided by the Queensland BuildingTribunal.

Since then the Tribunal has received 10 applications. Allapplications have been referred to mediation with the followingresults:

• 2 were withdrawn• 3 were resolved• 2 were unsuccessful

• 3 are proceeding in 2001-2002

Consumer Safety Committee

The Consumer Safety Committee is a statutory body establishedunder section 24 of the Fair Trading Act 1989. Committeemembers are appointed for a period of three years. TheCommittee provides advice to the Minister on consumer safetyissues and recommends investigation into the supply of goods orservices considered to have the potential to cause injury or death.The Committee did not meet in 2000-2001 and a new Consumer

Safety Committee will be appointed in 2001-2002.

Funeral Benefit Trust Fund Committee

A Board of Trustees administers the Funeral Benefit Trust Fund andhears claims made by and on behalf of contributors.

During 2000-2001 the Committee met 12 times and processed345 claims resulting in $76,042 being paid from the Fund. Alsoduring that period 197 contributors surrendered their agreementsresulting in a payout to contributors of $27,971.

Auctioneers and Agents Committee

The Committee was constituted under section 8 of theAuctioneers and Agents Act 1971 and includes the Registrar ofAuctioneers and Agents. The Committee’s main functions were to:

• license auctioneers, real estate agents, motor dealers,commercial agents and pastoral houses;

• determine whether a person is fit and proper to hold a licenceor certificate of registration;

• appoint receivers over the trust account of a licensee where itbelieves a misappropriation of funds may have occurred; and

• consider claims against the Auctioneers and Agents FidelityGuarantee Fund in cases where a person believes he or shehas suffered a pecuniary loss because of the actions of anauctioneer, motor dealer or agent regulated under the Act.

During 2000-2001 the Auctioneers and Agents Committeeallowed 346 claims totalling $1,009,457. There were 279 claimsagainst real estate agents, 28 against an auctioneer and 39against motor dealers.

Disciplinary action was taken against 47 licensees. TheCommittee launched action against 51 licensees comprising 29 real estate agents, 4 real estate salespersons, 13 motor dealers and one auctioneer. Four actions against real estateagents were not proven.

The Auctioneers and Agents Committee ceased to exist as adecision-making body on 1 July 2001 when the Auctioneers andAgents Act 1971 was repealed and replaced by the PropertyAgents and Motor Dealers Act 2000. The Property Agents andMotor Dealers Tribunal has replaced the Auctioneers and AgentsCommittee.

3. Non-Government Board and Committee Members2. Statutory and Other Bodies continued

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ANNUAL REPORT 2000–2001 | 4847 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

FUNERAL BENEFIT TRUST FUND COMMITTEE

Michelle SkeneRobert AhernBrian Gill

AUCTIONEERS AND AGENTS COMMITTEE

Wendy Cull (Chair)Barry Vickers (Deputy Chair)Edward ClarkEric EastmentJean HamerWendy HilditchPauline McLaughlinMolly Robson

DISASTER APPEALS TRUST FUND COMMITTEE

Marg O’Donnell (Chair – to April 2001)Greg Klein (Deputy Chair)Dr Rosemary ClarksonHelen RingroseNorelle Deeth

3. Non-Government Board and Committee Members continued 6. Energy Consumption and Expenditure

4. Overseas Travel

5. Consultancy Expenditure

Darryl Hines, Senior Inspector with the Office of Fair Trading,travelled to Beijing, China from 12 to 25 May 2001 to attend theAsia-Pacific Legal Metrology Forum train-the-trainer course as atrainer and technical expert in the verification of Fuel Dispensersand LPG Dispensers for motor vehicles.

Allen Stenhouse, Chief Analyst with the Racing Science Centre,travelled to Dubai, United Arab Emirates from 21 to 26 March 2001to, attend the Fifth Asian Section Association of Official RacingChemists.

The total amount awarded to consultants for the period 1 July

2000 to 30 June 2001 was $438,775:

• Management Consultancies – $61,960

• Professional/Technical Consultancies – $376,815

In 2000-2001 the department incurred expenditure of $107,840 on

electrical energy consumption.

The department has continued to support energy conservation in

order to meet its obligations and minimise consumption. All areas

of the department have been encouraged to use energy-efficient

systems and to routinely monitor consumption. Whenever any new

equipment is purchased or refurbishment of offices is planned,

careful consideration is given to energy consumption.

7. Travel Agents Act 1988

The Travel Agents Act 1988 provides for the licensing of persons

who sell or arrange for the sale of travel and accommodation.

Its prime objectives, in addition to licensing, are to regulate the

conduct of travel agents and to provide compensation via the

Travel Compensation Fund to consumers who have suffered a loss

as a result of the licensed travel agent being unable to account for

their funds.

The Office of Fair Trading received 51 complaints for the year ended

30 June 2001. A few of these complaints related to allegations of

unlicensed trading, but, the main complaint was dissatisfaction.

Some consumers complained about issues such as services provided

by travel agents, refunds and quality of travel arrangements.

Six travel agents caused claims against the Fund. A total of 42

claims were processed and $125,163 was paid to consumers. The

Travel Compensation Fund paid out $47,739 in 1999-2000,

$29,177 in 1998-1999 and $168,395 in 1997-1998 on claims.

In terms of licensing activity, the number of licensed agents

decreased by 7.26% to 651. During this period, 50 licences were

granted, 42 licences were surrendered and 59 were cancelled.

LICENCES 1998-1999 1999-2000 2000-2001

Total Number 722 702 651

Issued 88 60 50

Surrendered 37 40 42

Cancelled 64 40 59

Suspended - - -

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ANNUAL REPORT 2000–2001 | 50

HOW DO I AMEND MY PERSONAL RECORDS?

A formal application under the Freedom of Information Act 1992 to

amend personal records must:

• be in writing;

• state an address to which a notification of the decision may

be sent;

• specify the particulars you wish to have amended; and

• give details as to why the information is believed to be

incomplete, incorrect, out of date or misleading.

HOW DO I OBTAIN DOCUMENTS?

1. Ask if the document you require is publicly available.

2. Identify the document you require, where it is available from

(division), what type of access is sought (inspection or copy)

and method of collection (post or collection).

3. Make the application. A formal application under the Freedom

of Information Act 1992 may be made on either an application

form or by letter.

The application must:

• be in writing;

• state an address to which a notification of the decision may

be sent;

• be accompanied by a $31 application fee, if the information

relates to non-personal matters (personal information about

yourself is available at no cost); and

• be addressed to the Administrative Law Officer.

4. Post or deliver the application to:

The Administrative Law Officer

Department of Tourism, Racing and Fair Trading

GPO Box 1141

BRISBANE QLD 4001

Level 26

111 George Street

BRISBANE QLD 4001

Telephone (07) 3224 2018

Facsimile (07) 3224 8411

If the documents you require relate to personal matters, you must

apply in person and provide identification.

ARE THERE ANY CHARGES TO ACCESSINFORMATION?

A $31 fee is payable to access non-personal information contained

in the Freedom of Information Act 1992. There is no charge

on applications for information that relates to the applicant’s

personal affairs.

49 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

INFORMATION INCLUDED IN THE STATEMENT OF AFFAIRS

• Consultation arrangements for public participation in the

department's policy-making activities.

• Bodies established to advise the department and whose

meetings or minutes are open to the public.

• How to access departmental documents under Freedom of

Information (FOI).

• Publications available from the department.

Information on the structure and functions of the department

and the ways its functions affect members of the community is

included in the body of this annual report.

CONSULTATION ARRANGEMENTS FOR PUBLICPARTICIPATION IN DEPARTMENTAL POLICY-MAKING ACTIVITIES

The department recognises that extensive community consultation

is necessary whenever major policy and legislative initiatives are

being developed.

Mechanisms are in place to ensure that consultation occurs. For

example, recent reviews of legislation administered by the

department included the issue of discussion papers and public

advertising inviting interested parties to make submissions. The

department also employs a range of other methods including

working parties, client surveys and detailed consultation with

industry stakeholders and consumer groups.

Members of the public are invited to write to the Director-General

concerning the department’s policies and functions.

BODIES ESTABLISHED TO ADVISE THEDEPARTMENT AND WHOSE MEETINGS ORMINUTES ARE OPEN TO THE PUBLIC

Although there are several bodies set up to advise the department

on various matters, meetings of only one, the former Auctioneers

and Agents Committee, are open to the public and the minutes

available for distribution, unless the Committee is undertaking

in-camera proceedings.

FREEDOM OF INFORMATION

HOW DO I OBTAIN INFORMATION AND ACCESSTO DEPARTMENTAL DOCUMENTS?

The department holds a broad range of materials and records

relating to internal operations and delivery of services.

Most of our documents are available to the general community.

Some documents are restricted due to personal privacy principles

or confidentiality requirements for commercially-sensitive

documents.

Requests for information and documents may be made by

telephoning (07) 3224 2018 or by writing to the Administrative

Law Officer at the address listed. Some documents are also

available to view and download directly through our website,

www.dtrft.qld.gov.au.

Where access to documents requires a detailed search, it may be

necessary to make an application for research to be conducted on

your behalf under the Freedom of Information Act 1992.

8. Statement of Affairs

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ANNUAL REPORT 2000–2001 | 5251 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

PUBLICATIONS PUBLICATIONS (CONTINUED)

Body Type of Subject Matter Where to CostPublication Obtain a Copy GST Inclusive

The department produces the following range of free and saleable material. The list is not exhaustive. Arrangements can be made to view

and/or obtain copies of the department’s policy and procedure documents at all departmental offices. Telephone: (07) 3224 2018.

OFFICE OF Flyer 5 Steps to Safe and Correctly Fitted FAIR TRADING Child Restraints no charge

Fact Sheet A Cooperative can help your Farming Business no charge

Fact Sheet Cooperatives no charge

Fact Sheet Trader’s Guide to using Trade Scales no charge

Fact Sheet Trader’s Guide to the Sale of Beer no charge

Fact Sheet Trader’s Guide to the retail sale of articles in delis, poultry and seafood shops no charge

Fact Sheet A Guide to Marking Requirements forPre-packed Articles no charge

Fact Sheet Advice for Growers and Packers of Fruitand Vegetables no charge

Fact Sheet Trader’s Guide to Selling at Markets no charge

Fact Sheet Trader’s guide to the Sale of Meat inButcher Shops no charge

Booklet Psst! - Post School Survival Tips for Year 12 no chargeStudents

Booklet Little Black Book of Scams no charge

Booklet Mobile Homes Booklet no charge

Fact Sheet Refunds/Lay-bys no charge

Fact Sheet Bike Safety no charge

Fact Sheet Door-to-Door Sales no charge

Fact Sheet Making Complaints no charge

Fact Sheet Phoney Prizes, Lotteries and Scams no charge

Fact Sheet Pyramid Selling/Chain Letters no charge

* All fact sheets, booklets and flyers can be obtained from the Office of Fair Trading, Level 21 State Law Building, corner of George and Ann Streets,

Brisbane, Queensland 4000 or by telephoning (07) 3246 1500.

Body Type of Subject Matter Where to CostPublication Obtain a Copy GST Inclusive

DEPARTMENTAL Annual Report www.dtrft.qld.gov.au no charge

Strategic Plan www.dtrft.qld.gov.au no charge

Ministerial Portfolio Statement www.dtrft.qld.gov.au no charge

RACING Discussion Paper Ministerial Review of Governance www.dtrft.qld.gov.au no chargeStructure of the Thoroughbred Racing Code in Queensland

Review Paper National Competition Policy review of the www.dtrft.qld.gov.au no chargeRacing and Betting Act 1980

LIQUOR LICENSING Forms, brochures and guides Under the Liquor Act 1992 and www.liquor.qld.gov.au no chargethe Wine Industry Act 1994

Guidelines To assist in the interpretation of the www.liquor.qld.gov.au no chargelegislation

Report National Competition Policy www.liquor.qld.gov.au no chargeReview of the Liquor Act 1992

Report National Competition Policy www.liquor.qld.gov.au no chargeReview of the Wine Industry Act 1994

A Planning Guide for Event www.liquor.qld.gov.au no chargeManagers – Alcohol, Safety and Event Management

Quarterly Liquor Licensing Bulletin www.liquor.qld.gov.au no charge

Guide to the Liquor Act www.liquor.qld.gov.au $2

Guide to the Wine Act www.liquor.qld.gov.au $2

Australian ID Checking Guide www.liquor.qld.gov.au $2

Guide to Responsible Service www.liquor.qld.gov.au $2of Alcohol

Video package Don't Step Over the Line and No more. www.liquor.qld.gov.au $50It's the Law

Responsible Service of Alcohol ❑ complete package www.liquor.qld.gov.au $99Self-Paced Learning Package ❑ additional workbook $15

Liquor Licensing Statistical ❑ 1997-98 and 1998-99 editions www.liquor.qld.gov.au $10Summary ❑ 1994-95, 1995-96 and 1996-97 editions $5

Posters Dealing with responsible service of alcohol www.liquor.qld.gov.auand underage drinking❑ unlaminated no charge❑ laminated $5

Management signs ❑ unlaminated www.liquor.qld.gov.au $1 each(minimum order of 10) ❑ laminated $5 each

Liquor Appeals Tribunal determinations and a comprehensive listing of liquor licensing products and services are available on the Liquor Licensing websiteat www.liquor.qld.gov.au.

Further information about Liquor Licensing publications can be obtained by telephoning the Administration Officer (Production) on (07) 3224 2064.

8. Statement of Affairs continued

*

*

****

*

*

**

*

********

Page 30: OT-1599 Annual Report Cover - Queensland Parliament · 2008. 9. 23. · The report provides information about the environment that ... and Fair Trading and the Tourism Taskforce,

ANNUAL REPORT 2000–2001 | 54

STATEMENT OF FINANCIAL PERFORMANCE– Controlled 55

– Administered 59

STATEMENT OF FINANCIAL POSITION– Controlled 56

– Administered 60

STATEMENT OF CASH FLOWS– Controlled 57

– Administered 61

STATEMENT OF OUTPUTS/MAJOR ACTIVITIES– Controlled Expenses and Revenues 58

– Administered Expenses and Revenues 62

NOTES TO AND FORMING PART OF THEFINANCIAL STATEMENTS 63

CERTIFICATE OF THE DEPARTMENT OF TOURISM, RACING AND FAIR TRADING 88

INDEPENDENT AUDIT REPORT 89

53 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

Financials Contents

Page 31: OT-1599 Annual Report Cover - Queensland Parliament · 2008. 9. 23. · The report provides information about the environment that ... and Fair Trading and the Tourism Taskforce,

FINANCIAL STATEMENTS 2000–2001 | 5655 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

STATEMENT OF FINANCIAL PERFORMANCEfor year ended 30 June 2001

Notes 2001

$’000

Revenues from ordinary activities

Output revenue 4 21,525User charges 5 4,301 Taxes, fees and fines 6 35 Grants and other contributions 7 723 Other 8 7,973

Total revenues from ordinary activities 34,557

Expenses from ordinary activities

Employee expenses 9 15,213Supplies and services 10 6,893Grant and subsidies 11 2,137Depreciation and amortisation 12 1,577Equity return 13 2,093Other 14 9,494

Total expenses from ordinary activities 37,407

Deficit from ordinary activities 15 (2,850)

Surplus or deficit from extraordinary items -

Net deficit 15 (2,850)

This Statement of Financial Performance should be read in conjunction with the accompanying notes.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

STATEMENT OF FINANCIAL POSITIONas at 30 June 2001

Notes 2001

$’000

CURRENT ASSETS

Cash 16 16,552Receivables 17 3,789 Other 19 125

Total current assets 20,466

NON-CURRENT ASSETS

Property, plant and equipment 20 17,578 Intangibles 18 2,872

Total non-current assets 20,450

TOTAL ASSETS 40,916

CURRENT LIABILITIES

Payables 21 4,801Provisions 22 2,453 Other 23 50

Total current liabilities 7,304

TOTAL LIABILITIES 7,304

NET ASSETS 33,612

EQUITY

Contributed equity 25 (18,795)Retained surpluses 24 17,111 Reserves

- Asset revaluation reserve 24 1,935 - General reserve 24 33,361

TOTAL EQUITY 33,612

This Statement of Financial Position should be read in conjunction with the accompanying notes.

Page 32: OT-1599 Annual Report Cover - Queensland Parliament · 2008. 9. 23. · The report provides information about the environment that ... and Fair Trading and the Tourism Taskforce,

FINANCIAL STATEMENTS 2000–2001 | 5857 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

STATEMENT OF CASH FLOWSfor year ended 30 June 2001

Notes 2001

$’000

CASH FLOWS FROM OPERATING ACTIVITIES

Inflows:Output receipts 21,575User charges 5,808Taxes, fees and fines 34 Grants and other contributions 235Interest received 4,069 GST collected on sales 228GST input tax credits received 528Other 546

Outflows:Employee costs (15,131)Supplies and services (5,326)Grants and subsidies (2,137)Equity return (725)GST paid on purchases (590)GST remitted to ATO (163)Other (2,112)

Net cash provided by (used in) operating activities 26 6,839

CASH FLOWS FROM INVESTING ACTIVITIES

Inflows:Sales of property, plant and equipment 27 Loans and advances redeemed 77

Outflows:Payments for property, plant and equipment (634) Loans and advances made (46)

Net cash provided by (used in) investing activities (576)

CASH FLOWS FROM FINANCING ACTIVITIES

Inflows:Equity injections 422

Outflows:Equity withdrawals (36,915)

Net cash provided by (used in) financing activities (36,493)

Net decrease in cash held (30,230)

Cash transfers from restructure 45,587

Cash at beginning of financial year 1,195

Cash at end of financial year 16 16,552

This Statement of Cash Flows should be read in conjunction with the accompanying notes.

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Page 33: OT-1599 Annual Report Cover - Queensland Parliament · 2008. 9. 23. · The report provides information about the environment that ... and Fair Trading and the Tourism Taskforce,

FINANCIAL STATEMENTS 2000–2001 | 6059 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

STATEMENT OF FINANCIAL PERFORMANCEfor year ended 30 June 2001

Notes 2001

$’000

EXPENSES AND REVENUES ADMINISTERED ON BEHALF

OF THE WHOLE OF GOVERNMENT

Revenues

Grants 34 7,275Taxes, fees and fines 35 12,813Administered item revenue 36 43,957Other 37 14

Total revenues 64,059

Expenses

Employee expenses 38 524Supplies and services 39 288 Depreciation and amortisation 40 5 Grants and subsidies 41 49,574Other 42 144

Total expenses 50,535

Net surplus before transfers to Government 13,524

Transfers of Administered Revenue to Government 13,537

NET DEFICIT (13)

This Statement of Administered Expenses and Revenues should be read in conjunction with the accompanying notes.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

STATEMENT OF FINANCIAL POSITIONfor year ended 30 June 2001

Notes 2001

$’000

ASSETS AND LIABILITIES ADMINISTERED ON BEHALF

OF THE WHOLE OF GOVERNMENT

Current Assets

Cash 43 2,696 Receivables 44 536

Total current assets 3,232

Non-current Assets

Property, plant and equipment 45 111

Total non-current assets 111

TOTAL ADMINISTERED ASSETS 3,343

Current Liabilities

Payables 46 3,256Provisions 47 68

Total current liabilities 3,324

TOTAL ADMINISTERED LIABILITIES 3,324

ADMINISTERED NET ASSETS 19

EQUITY

Contributed equity 49 (3,392)Retained surpluses/Accumulated deficits 48 1,172Reserves

– General reserve 48 2,239

TOTAL ADMINISTERED EQUITY 19

This Statement of Administered Assets and Liabilities should be read in conjunction with the accompanying notes.

Page 34: OT-1599 Annual Report Cover - Queensland Parliament · 2008. 9. 23. · The report provides information about the environment that ... and Fair Trading and the Tourism Taskforce,

FINANCIAL STATEMENTS 2000–2001 | 6261 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

STATEMENT OF CASH FLOWSfor year ended 30 June 2001

Notes 2001

$’000

CASH FLOWS ADMINISTERED ON BEHALF

OF THE WHOLE OF GOVERNMENT

CASH FLOWS FROM OPERATING ACTIVITIES

Inflows:Administered item receipts 44,366Taxes, fees and fines 12,777Grants and other contributions 7,275 GST collected on sales 3 GST input tax credits received 27 Other 15

Outflows:Transfers to Government (11,448)Employee expenses (530)Supplies and services 180Grants and subsidies (49,574)GST paid to ATO (30)GST remitted to ATO (7)Other (144)

Net cash provided by (used in) operating activities 50 2,910

CASH FLOWS FROM INVESTING ACTIVITIES

Inflows:Sales of property, plant and equipment -Loans and advances redeemed -

Outflows:Payments for property, plant and equipment (61)Loans and advances made -

Net cash provided by (used in) investing activities (61)

Net increase in cash held 2,849

Cash transfers from restructure 401

Cash at beginning of financial year (554)

Cash at end of financial year 43 2,696

This Statement of Administered Cash Flows should be read in conjunction with the accompanying notes.

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FINANCIAL STATEMENTS 2000–2001 | 64

Transactions and Balances Administered on a whole of Government BasisThe department administers, but does not control, certain resources on behalf of the Government as a whole. It isaccountable for the transactions involving such administered resources, but does not have the discretion to deploy theresources for the achievement of the department's objective.

Transactions and balances relating to administered resources are identified separately in non-shaded administeredstatements and notes.

Trust Transactions and BalancesThe department administers transactions and balances in a trust or fiduciary capacity on behalf of the Funeral Benefits TrustFund and the Queensland Building Tribunal Trust Fund.

As the department performs only a custodial role in respect of these transactions and balances, they are not recognised asdepartmental revenues, expenses, assets or liabilities, but are identified separately in Note 29 together with applicable auditarrangements.

(c) User Charges, Taxes, Fees and FinesUser charges, fees and fines controlled by the department are recognised as revenues. User charges, fees and fines arecontrolled by the department where they can be deployed for the achievement of departmental objectives.

Taxes, fees and fines collected by the department but not controlled by it are not recognised as revenues, but are reportedas administered revenue in the applicable schedules.

(d) Grants and other ContributionsGrants, donations, and gifts which are non-reciprocal in nature are recognised as revenue in the year in which thedepartment obtains control over them. Control is normally obtained upon the receipt of the grant or contribution.

Contributions of assets are recognised at their fair value. Contributions of services are only recognised when a fair value canbe reliably determined and the services would be purchased if not donated.

(e) Output Revenue/Administered Item Revenue Appropriation payments to the department were based on the value of the outputs that it delivered in the year.

Amounts appropriated to the department for transfer to other entities in accordance with legislation or other requirementsare not controlled by the department and such amounts are reported as administered revenues and expenses.

(f) CashFor financial reporting purposes cash includes cash on hand, imprest accounts, cash book balances, 24-hour call depositsand similar investments that are readily convertible to cash.

(g) ReceivablesReceivables are recognised at the amount due at the time of sale or service delivery. The collectability of receivables isperiodically assessed with adequate provision being made for doubtful debts. All known bad debts have been written off.Settlement on trade debtors and loans and advances is generally required within 30 days.

(h) Acquisitions of AssetsCost is used for the initial recording of all acquisitions of assets controlled by the department unless these have beenreceived as a result of an administrative restructure. Assets acquired at no cost or for nominal considerations are recognisedat their fair value at date of acquisition. Cost is determined as the value given as consideration plus costs incidental to theacquisition, including all other costs incurred in getting the assets ready for use, including architects' fees and engineeringdesign fees.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

63 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

1. Objectives of the DepartmentThe Department of Tourism, Racing and Fair Trading exists to implement the Queensland Government's policies to enhance thesocial and economic value of the State's tourism, liquor and racing sectors as well as improve the integrity of the Queenslandmarketplace.

2. Summary of Significant Accounting PoliciesThe significant policies which have been adopted in the preparation of the financial statements are:

(a) Basis of AccountingThe financial statements have been prepared in accordance with the Financial Administration and Audit Act 1977, theFinancial Management Standard 1997, Australian Accounting Standards, in particular Australian Accounting Standard AAS29 "Financial Reporting by Government Departments", Statements of Accounting Concepts, Urgent Issues Group Abstracts,the Treasurer's Minimum Reporting Requirements for Departmental General Purpose Financial Statements 2000-01 and otherprescribed requirements.

The following new or revised Australian Accounting Standards became operative during the 2000-01 year and have beenadopted where relevant:• AAS 1 Statement of Financial Performance;• AAS 36 Statement of Financial Position; and• AAS 37 Financial Report Presentation and Disclosures.

Except where stated, the financial statements have been prepared in accordance with the historical cost convention. Theaccounting policies adopted are generally consistent with those of the previous year except in respect of transfers of assetsand liabilities between wholly Queensland government owned entities, that do not arise a result of machinery ofgovernment changes. In the prior reporting period, these transfers were recognised as items of revenue or expense. In thecurrent reporting period, these transfers are now recognised as direct adjustments to contributed equity in accordance withthe concepts contained in UIG Abstract 38 Contributions by Owner Made to Wholly-Owned Public Sector Entities.

The accrual basis of accounting has been adopted for both controlled transactions and balances and those administered ona whole of government basis.

(b) Reporting EntityAs a result of the Public Service Departmental Arrangements Notice (No. 1) 2001, dated 22 February 2001, effectivefrom 28 February 2001, the Department of Tourism and Racing was renamed the Department of Tourism, Racing andFair Trading, and the following changes applied:

• Office of Fair Trading was transferred from the former Department of Equity and Fair Trading, and• Tourism Taskforce was transferred from the Department of State Development and renamed to Tourism

Development.

As a result of the Public Service Departmental Arrangements Notice (No. 2) 2001, dated 2 March 2001, effectivefrom 28 February 2001, the Queensland Building Tribunal was declared to be part of the department.

The financial statements include all assets, liabilities, equities, revenues and expenses of the department.

The following body is within the Minister's portfolio, but is not deemed a controlled entity of the department inaccordance with AAS 24 "Consolidated Financial Reports".

- Tourism Queensland (TQ) - Statutory Body

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 66

An election has been made to continue to use deprival value as the basis of valuation until 30 June 2001. However, from 1 July 2001 some non-current assets will be revalued using fair value principles in accordance with AAS 38 Revaluation ofNon-Current Assets. In accordance with Queensland Treasury's guidelines - 'Non-Current Asset Accounting Guidelines forthe Queensland Public Sector', all classes of assets other than land, buildings, infrastructure and heritage and cultural assetswill be recorded on a cost basis, at the carrying amount of the asset as at 30 June 2001.

(l) LeasesA distinction is made in the financial statements between finance leases, which effectively transfers from the lessor to thelessee substantially all the risks and benefits incidental to ownership, and operating leases under which the lessor effectivelyretains substantially all such risks and benefits.

No non-current assets have been acquired by means of a finance lease.

Operating lease payments are representative of the pattern of benefits derived from the leased assets and accordingly, arecharged to the Statement of Financial Performance in the periods in which they are incurred.

(m) Financial AssetsFinancial assets are brought to account at the lower of cost and recoverable amount and are disclosed at the fair valuesindicated in Note 33. Interest revenues are recognised as they accrue.

(n) IntangiblesAll intangible assets with a cost or other value greater than $50,000 are recognised, items with a lesser value beingexpensed. Each intangible asset is amortised over its estimated useful life.

(n) PayablesCreditors are recognised at the amount to be paid in the future for goods and services received.

(o) Employee EntitlementsWages, Salaries and Annual Leave Liabilities for wages, salaries and annual leave are recognised in the statement of financial position, as the amount unpaidat the reporting date in respect of all employee services accrued and related on-costs such as payroll tax, workcoverpremiums and employer superannuation contributions.

Long Service LeaveIn 1999-2000, a new long service leave scheme became operative whereby a levy is made on the department to cover thisexpense and amounts paid to employees for long service leave are claimed from the scheme as a reimbursement.Accordingly, a provision for long service leave is no longer recognised.

SuperannuationEmployer contributions for superannuation expenses are determined by the State Actuary. No liability is recognised foraccruing superannuation benefits as this liability is held on a whole of Government basis and reported in the whole ofGovernment financial statements prepared in terms of AAS 31 "Financial Reporting by Governments".

(p) TaxationThe department's activities are exempt from all forms of Commonwealth taxation except Fringe Benefits Tax and Goods andServices Tax ("GST"). As such, input tax credits receivable and GST payable from/to the Australian Tax Office are recognisedand accrued.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

65 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

(i) Property, Plant and EquipmentAll items of property, plant and equipment with a cost, or other value, in excess of $2,000 are recognised in the year ofacquisition. Items with a lesser value are expensed.

Computer equipment held by the Office of Fair Trading and the Queensland Building Tribunal has been recognised as plantand equipment with a value in excess of $1,000, as part of the transition due to machinery of government. The value ofcomputer equipment held by the department will be reviewed in 2001-02.

(j) Amortisation and Depreciation of Property, Plant and EquipmentLand, being an asset with an unlimited useful life, is not depreciated.

Depreciation on property, plant and equipment is calculated on a straight line basis so as to write off the cost (or othervalue) of each depreciable asset, less its estimated residual value, progressively over its estimated useful life.

Any expenditure that increases the originally assessed capacity or service potential of an asset is capitalised and the newdepreciable amount is depreciated over the remaining useful life of the asset.

The depreciable amount of improvements to or on a leasehold property is progressively allocated over the estimated usefullives of the improvements or the unexpired period of the lease, whichever is shorter.

The cost of software development has been amortised over the useful life of the software.

During the financial year ended 30 June 2001 the following depreciation rates were used for each class of depreciable assets:

Class Depreciation / Amortisation RatesBuildings 2.0 - 2.5%Plant and Equipment

- computers 20.0%- computers OFT/QBT 33.3%- motor vehicles 20.0 - 50.0%- furniture and fittings 6.7%- other equipment 10.0 - 14.3%

Intangibles 10.0%

(k) Revaluation of Non-Current Physical AssetsAll non-current physical assets are valued on the "deprival" basis in accordance with the Financial Management Standard1997 and Queensland Treasury's guidelines "Recording and Valuation of Non-Current Physical Assets in the Queensland PublicSector". Under this concept, assets are valued at an amount that represents the entire loss that might be expectedto be incurred if the department was deprived of the future economic benefits of these assets at the reporting date. It is

contrasted to the financial or propriety approach that values an entity's assets on a net worth basis from the owners'perspective.

The department's revaluation thresholds are as follows:Land $100,000Buildings $ 50,000Plant and Equipment $200,000

Non-current physical assets having an estimated value greater than the department's revaluation thresholds and anestimated useful life of more than three years are required to be revalued. A comprehensive revaluation of non-currentphysical assets is performed at five (5) year intervals with interim revaluations, using suitable indices, being otherwiseperformed on an annual basis.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 68

Policy, Strategy and Executive ServicesPolicy, Strategy and Executive Services provides high level advice on corporate policy, strategic and legislative issues, departmentalplanning & reporting framework and processes, strategic leadership regarding the delivery of the Government's policy agenda, strategicand future direction and assists the Director-General in managing complex and sensitive strategic policy, legal & legislative matters.

Office of Director-GeneralThe Office of Director-General is responsible for providing a range of services in the areas of complex and sensitive strategic policy,legal & legislative matters, ministerial and executive government matters, and statutory reporting.

Office of Fair TradingThis output's role is to promote the marketplace integrity and build consumer and business confidence in marketplace outcomes. Itprovides services such as information and advice on fair trading matters; licensing and registration for business and non-profitorganisations, access to appropriate redress by consumers, and monitoring compliance with fair trading standards and legislation.

Queensland Building Tribunal The Tribunal provides an independent, impartial and accessible judicial system for resolving domestic building and related disputes.

Tourism The department manages a grant payable to Tourism Queensland that is to assist in the operation of the Tourism industry within Queensland.

Information about the department's expenses and revenues that are reliably attributable to these outputs/activities, is set out in theStatement of Outputs/Major Activities - Expenses and Revenues.

2001 $’000

4. Reconciliation to Payments from Consolidated Fund

Output RevenueBudgeted output appropriation 14,872 Plus transfers from other departments 5,996 Less transfers to other headings (103) Less lapsed output appropriation (1,016)Plus supplementary appropriation 1,776 Total Output Receipts 21,525 Output revenue recognised in Statement of Financial Performance 21,525

Equity Adjustments (Controlled)Budgeted equity adjustment appropriation (1,245) Plus transfers from other departments (35,248) Equity adjustment recognised in Contributed Equity (36,493)

5. User Charges

Racing science centre charges 1,955 Register of encumbered vehicles 1,856 Trade measurement regulations 277 Publications and resource materials 67 Commonwealth censorship board charges 62 Racing sample analysis testing 25 Sale of other goods and services 59

4,301

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

67 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

(q) Allocation of Overheads to Departmental ActivitiesThe Department of Tourism, Racing and Fair Trading has the necessary information systems to allocate items to outputs andthis is reflected in the Statements of Outputs/Major Activities - Expenses and Revenues.

The revenues and expenses of the department's Corporate Services and Office of the Director-General are allocated tooutputs/activities on a cost recovery basis.

(r) InsuranceIn accordance with Queensland Treasury's policy "Guidelines on Risk Management and Insurance", the department's assetsare not insured. Any losses are expensed as they are incurred.

(s) RoundingAmounts included in the financial statements have been rounded to the nearest $1,000 or, where that amount is $500 orless, to zero.

(t) Services Received Free of Charge or For Nominal ValueContributions of services are recognised only if the services would have been purchased if they had not been donated andtheir value can be measured reliably. Where this is the case, an equal amount is recognised as a revenue and an expense.

(u) Comparative InformationIn accordance with AAS29 "Financial Reporting by Government Departments" comparative amounts have not been discloseddue to the machinery of government changes effective from 28 February 2001, which resulted in the creation of the newreporting entity, the Department of Tourism, Racing and Fair Trading.

(v) Change in Accounting PolicyNon-reciprocal transfer of assets and liabilities between wholly-owned Queensland public sector entities, other than as aresult of machinery of government changes, are accounted for as adjustments to contributed equity in accordance with UIGAbstract 38 Contributions by Owners Made to Wholly-Owned Public Sector Entities.

3. Outputs/Major Activities of the DepartmentThe identity and purpose of each major output/activity undertaken by the department during the year is summarised below:

Liquor Industry Regulation and DevelopmentThis output's role is to promote the economic development of the liquor industry within a socially responsible framework. It providesservices such as policy development and advice; education of the liquor industry licensees, licensee staff and consumers in thelegislative requirements covering the industry, and responsible trading practices; issuing liquor and wine licences and permits;maintaining a register of licensed premises; and complaint investigation and resolution.

Racing Industry Development and SupportThis output provides a regulatory and policy framework for the development of the racing industry in an accountable andresponsible manner through research and monitoring of local and global developments; and provision of drug testing and otherscientific services.

Olympic 2000 OpportunitiesThe Olympic 2000 Opportunities worked to identify and coordinate opportunities for Queensland to expand its export markets andto value add to industries from the staging of the Sydney 2000 Olympic and Paralympic Games. This output was finalised inDecember 2000.

Corporate ServicesCorporate Services is responsible for providing a range of internal services in the areas of financial management, informationtechnology, human resources management, internal audit and administration.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 70

2001

Notes $’000

11. Grants and Subsidies Expense

Recurrent:Racing club assistance grants 1,188 Fair trading grants 82 Other 867

2,137

12. Depreciation and Amortisation

Depreciation and amortisation incurred in respect of:Buildings 278 Plant and equipment 1,131 Internal use software 168

1,577

13. Equity Return

Equity return 2,093

An equity return of 6 percent was set by the Government for 2000-2001. Queensland Treasury invoices the department for thisamount on a quarterly basis. The return is calculated on a pro-rata basis using the opening net asset position of the department foreach quarter, plus or minus equity injections or withdrawals.

14. Other Expenses

Audit fees 23 Bad and doubtful debts 230 Operating Lease Rentals 1,408 Losses from the disposal of non-current assets 7,152 Claims auctioneers and agents fidelity guarantee fund 680 Special Payments:

Ex gratia payments 1 9,494

Losses from the disposal of non-current assets include losses incurred by the transfer of racecourses to local turf clubs. Thesecomprise:

Clifford Park Racecourse to the Toowoomba Turf Club 5,500Bunya Park Racecourse to Dalby Turf Club 815

15. Decrease in net assets

Decrease in net assets (2,850)

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

69 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

2001

Notes $’000

6. Taxes, Fees and Fines

Auctioneers and agents licence fees 24 Appeal fees racing appeal tribunal 9 Racing and betting act fines 2

35

7. Grants and Contributions Revenue

Commonwealth contributions 85 Other contributions 638

723

8. Other Revenue

Interest received from bank accounts 5,703 Workers compensation prior year recoveries 46 Legal fees recovered 27 Fair trading subrogation recoveries 362 Plant and equipment write on 40 Proceeds from disposal of low value assets 1 Miscellaneous revenue 12 Resources received free of charge or below fair value:

Acquisition of non-current assets 816 Remodelling of leased premises 513 Criminal search 414 Storage 39

7,973

Acquisition of non-current assets is in relation to the transfer of the Bunya Park Racecourse at Dalby to the department. This wassubsequently sold to the Dalby Turf Club, refer note 14.

9. Employee Expenses

Wages and salaries 12,369 Employer superannuation contributions 1,414 Long service leave levy 193 Annual leave expenses 1,068 Other 169

15,213

10. Supplies and Services

Consultants and contractors 449 Materials 869 Travel 325 Other 5,250

6,893

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 72

2001

$’000

20. Property, Plant and Equipment

Non-current:Land:

At cost 85 At independent valuation 1999 2,000

2,085

Buildings:At cost 10,240 At independent valuation 1999 1,700 Accumulated depreciation 1,629

10,311

Plant and EquipmentAt cost 11,545 Accumulated Depreciation 6,363

5,182

Total Property, Plant and Equipment - net book value 17,578

Valuations of land and buildings were performed as at 30 June 1999 by the Department of Natural Resources in accordance withQueensland Treasury's guideline "Recording and Valuation of Non-Current Physical Assets in the Queensland Public Sector".

21. Payables

Current:Long service leave levy payable 87 Equity return payable 1,368 Trade creditors and accruals 3,346

4,801

22. Provisions

Annual leave 2,453 2,453

23. Other Current Liabilities

Unearned Revenue 50 50

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

71 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

2001

Notes $’000

16. Cash

Current:Imprest accounts 14 Cash at bank 4,189 Trust funds 12,349

16,552

17. Receivables

Current:Trade debtors 1,556 Less: Provision for doubtful debts 229

1,327

GST input tax credits receivable 326 GST payable (80)Net GST receivable 246

Long service leave reimbursements 35 Interest receivable 1,633 Loans and advances 10 Grant receivable 538

3,789

18. Intangibles

Internal Use Software:Works in Progress 179 At cost 3,509 Accumulated amortisation 816

2,872

19. Other Assets

Prepayments 119 Other 6

125

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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2001

Notes $’000

27. Commitments for Expenditure

Non-cancellable Operating Lease Commitments

Commitments in relation to non-cancellable operating leases are payable as follows:Not later than one year 3,445 Later than one year and not later than five years 657 Later than five years -

4,102

GST - Input tax credits anticipated 373

28. Contingencies

Litigation in Progress

Receivables

As at 30 June 2001, there were 76 claims paid from the Auctioneers and Agents Fidelity Guarantee Fund, for which the right torecovery were subrogated to the department, that were awaiting recovery determination.

As at 30 June 2001, the following cases were before the courts for recovery from licensees claims paid from the Auctioneers andAgents Fidelity Guarantee Fund:

CasesMagistrates Court 7District Court 2

The department believes that it would be misleading to estimate the final amounts receivable (if any) in respect of these claims.

Liabilities

As at 30 June 2001, 171 claims were outstanding against the Auctioneers and Agents Fidelity Guarantee Fund that were awaitingdetermination.

Due to the rejection of claims against the Auctioneers and Agents Fidelity Guarantee Fund the following cases against thedepartment were in progress as at 30 June 2001:

CasesSupreme Court 1District Court 4

The department believes that it would be misleading to estimate the final amounts payable (if any) in respect of these claims.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

73 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

24. Changes in Equity

Accumulated Asset Revaluation GeneralSurplus Reserve Reserve

2001 2001 2001$'000 $'000 $'000

Opening Balance 19,961 10,595 24,701 Transfers between reserves - (8,660) 8,660 Decrease in net assets (2,850) - - Closing Balance 17,111 1,935 33,361

2001

Notes $’000

25. Contributed Equity

Opening balance (32,148) Equity injections 422 Equity withdrawals (36,915) Adjustment due to the transfer of Office of Fair Trading from the Department of Equity and Fair Trading 49,879 Adjustment due to the transfer of Tourism Development from the Department of State Development (7) Assets/Liabilities transferred between departments (26) Closing Balance (18,795)

26. Reconciliation of Net Surplus/Deficit to Net Cash Provided by (Used in) Operating Activities

Deficit from ordinary activities (2,850)

Non-cash items:Depreciation/amortisation 1,577 Net assets assumed/relinquished 2,594 Net liability assumed/relinquished (2,524) Assets write ons (1,395) Loss on sale of non current assets 7,152

Change in assets and liabilities(Increase)/Decrease in receivables (1,027)(Increase)/Decrease in output revenue receivable 50(Increase)/Decrease in LSL reimbursements receivables (18)(Increase)/Decrease in interest receivable (2,172)(Increase)/Decrease in GST input tax credits receivable (235)(Increase)/Decrease in other assets (4) (Increase)/Decrease in prepayments (28) Increase/(Decrease) in creditors 2,660 Increase/(Decrease) in equity payable 1,368 Increase/(Decrease) in employee provisions 1,585 Increase/(Decrease) in unearned revenue 50 Increase/(Decrease) in long service levy payable 56

Net cash provided by (used in) operating activities 6,839

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 76

2001

Notes $’000

Queensland Building Tribunal Trust Fund

The Queensland Building Tribunal Trust Fund is authorised under the Queensland Building Tribunal Act 2000, Section 163.

As a result of restructuring of administrative arrangements during the year, the Queensland Building Tribunal Trust Fund was transferred tothe department, as part of the Queensland Building Tribunal, effective from 28 February 2001 (refer note 2b).

The amounts disclosed below for the Queensland Building Tribunal Trust Fund relate to the reporting period 1 March 2001 to 30 June 2001.

Assets transferred to the departmentCash 102

Total Assets 102

Liabilities transferred to the departmentSecurity Deposits 96

Total Liabilities 96

Total Net Assets 6

TRUST EXPENSES AND REVENUESExpenses

Bank Fees - Total Expenses -

RevenuesInterest on Bank 1

Total Revenues 1

Net Surplus 1

TRUST ASSETS AND LIABILITIESCurrent Assets

Cash 249 Total Current Assets 249

Total Assets 249

Current LiabilitiesSecurity Deposits 242

Total Current Liabilities 242

Net Assets 7

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

75 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

2001

Notes $’000

29. Trust Transactions and Balances

As the department performs only a custodial role in respect of these transactions and balances, they are not recognised in thefinancial statements, but are disclosed here for information purposes.

Funeral Benefits Trust Fund

The Funeral Benefits Trust Fund is authorised under the Funeral Benefits Act 1982, Section 9. (1).

As a result of restructuring of administrative arrangements during the year, the Funeral Benefits Trust Fund was transferred to thedepartment, effective from 28 February 2001 (refer note 2b).

The amounts disclosed below for the Funeral Benefits Trust Fund relate to the reporting period 1 March 2001 to 30 June 2001.

Assets transferred to the departmentCash 16 Investment 3,717 Total Assets 3,733

TRUST EXPENSES AND REVENUESExpenses

Grants and subsidies 46 Other 23

Total Expenses 69

RevenuesAccrued Interest (QTC) 66

Total Revenues 66

Net Surplus (3)

TRUST ASSETS AND LIABILITIESCurrent Assets

Cash 8 Investment 3,741

Total Current Assets 3,749

Total Assets 3,749

Current LiabilitiesPayables 19

Total Current Liabilities 19

Net Assets 3,730

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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The following are the revenues and expenses for Office of Fair Trading for the full financial year.

Balances to 28 Balances to 28

February 2001 February 2001

reported by DEFT reported by DTRFT

$’000 $’000

Revenues from ordinary activitiesOutput revenue 8,606 4,500 User charges 4,006 2,237 Taxes, fees and fines - 24 Grants and other contributions 4 623 Other 11,788 6,572 Business and executive services allocation 104 - Corporate services allocation - 1,467 Office of Director-General Allocation - 589

Total revenues from ordinary activities 24,508 16,012

Expenses from ordinary activitiesEmployee expenses 9,167 5,256 Supplies and services 3,310 2,604 Grants and subsidies 320 97 Depreciation and amortisation 741 334 Equity return 1,876 970 Other 1,753 2,043 Business and executive services allocation 2,662 - Corporate services allocation - 1,560 Office of Director-General Allocation - 461

Total expenses from ordinary activities 19,829 13,325

Net surplus or deficit from ordinary activities 4,679 2,687

2001

$’000

Tourism DevelopmentAssets transferred to the department

Cash 12 Property, plant and equipment 1

Total Assets 13

Liabilities assumed by the departmentPayables 3 Provisions 17

Total Liabilities 20

Total Net Assets (7)

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

77 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

30. Controlled Entities

The Department controlled the following entity, until 5 February 2001, when it was deregistered. The entity did not trade during theperiod 1 July 2000 to 5 February 2001. Assets held at this date were used to extinguish liabilities.

Name of controlled entity % shares held Audit arrangements

Qld Racing Finance Ltd 60.00 Auditor-General of Queensland

31. Restructuring Arrangements

As a result of restructuring of administrative arrangements during the year, the Department of Tourism and Racing was renamed theDepartment of Tourism, Racing and Fair Trading effective from 28 February 2001 (refer note 2b). The following controlled areas ofresponsibility were transferred to the department:

Office of Fair Trading From Department of Equity and Fair TradingPortion of Corporate Services From Department of Equity and Fair TradingTourism Development From Department of State Development

2001

$’000

Office of Fair TradingAssets transferred to the department

Cash 45,550 Receivables 2,394 Other Assets 65 Property, plant and equipment 2,256 Intangibles 1,827

Total Assets 52,092

Liabilities assumed by the departmentPayables 1,067 Provisions 1,158

Total Liabilities 2,225

Total Net Assets 49,867

Portion of Corporate ServicesAssets transferred to the department

Cash 24 Receivables 141 Other Assets 5 Property, plant and equipment 104 Intangibles 1

Total Assets 275

Liabilities assumed by the departmentPayables 109 Provisions 154

Total Liabilities 263

Total Net Assets 12

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 80

Financial Liabilities

Financial Instrument Accounting Policies Terms and Conditions

Payables Recognition - upon receipt of goods or services The amounts are unsecured and are usuallyirrespective of whether an invoice has been settled on 30-day termsreceived.Measurement - based on agreed purchase/ contract price.

(b) Interest Rate Risk Exposure

The department's exposure to interest rate risk and the effective interest rates of financial assets and financial liabilities are shownin the following table. All other assets and liabilities have no interest rate risk exposure.

Maturity Date WeightedAverage Rate

Floating 1 year or 1 to 5 More than Non Interest Total FixedRate less years 5 years Bearing

$'000 $'000 $'000 $'000 $'000 $'000 %

Financial AssetsCash - 16,552 - - - 16,552 N.A.Receivables - - - - 3,789 3,789 N.A.Total - 16,552 - - 3,789 20,341 -

Financial LiabilitiesPayables - - - - 4,801 4,801 N.A.Total - - - - 4,801 4,801 -

(a) The fixed interest rates represent weighted average market interest rates.

(c) Credit Risk Exposure

Credit risk exposure represents the extent of credit related losses that the department may be subject to on amounts to beexchanged under accounts receivable from financial assets. Where appropriate, collateral is obtained in the form of security overproperty.

No concentrations of credit risk have been assessed for financial year ended 30 June 2001.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

79 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The following are the revenues and expenses for Tourism Development for the full financial year.

Balances to 28 Balances to 28

February 2001 February 2001

reported by DSD reported by DTRFT

$’000 $’000

Revenues from ordinary activitiesOutput revenue 299 132

Total revenues from ordinary activities 299 132

Expenses from ordinary activitiesEmployee expenses 160 106 Supplies and services 127 25 Grants and subsidies 10 - Depreciation and amortisation 2 1

Total expenses from ordinary activities 299 132

Net surplus or deficit from ordinary activities - -

32. Events Occurring after Balance Day

The Auctioneer and Agents Fidelity Guarantee Fund was established under the Auctioneers and Agents Act 1971. This legislationwas replaced by the Property Agents and Motor Dealers Act 2000 with effect from 1 July 2001. The balance of the fund wastransferred to Queensland Treasury on 17 September 2001.

33. Financial Instruments

(a) Terms, Conditions and Accounting Policies

The department's accounting policies including the terms and conditions of each class of financial asset and financial liability atbalance date are as follows:

Financial Assets

Financial Instrument Accounting Policies Terms and Conditions

Cash Cash includes cash on hand, cash at bank, Cash deposited with Queensland Treasuryimprest account totals and similar investments earns interest at 5% calculated on dailythat are readily convertible to cash. balances. Overdraft balances attract a 9%

penalty interest charge.

Receivables Trade debtors are carried at nominal amounts Trade sales usually require payment within 30 (trade debtors) less any provision for doubtful debts. A provision days from end of month in which a sale is

for doubtful debts is recognised when collection invoiced. of the full nominal amount is no longer probable.

Receivables Amounts (other than trade debtors) are carried Other than receivables from Government,(other debtors) at nominal amounts. terms are 30 days net.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

2001

$’000

36. Administered item revenue

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Budgeted administered item appropriation 42,914 Plus/less transfers from/to other departments 1,303 Less supplementary withdrawals (300) Plus supplementary appropriation 40 Total 43,957

This is represented by:Administered item revenue recognised in 43,957 Statement of Financial PerformanceEquity Adjustment recognised in General Equity -

43,957

37. Other revenue

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

User charges 2 Miscellaneous 12

14

38. Employee expenses

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Wages and salaries 418 Employer superannuation contributions 65 Long service leave levy 8 Annual leave expenses 28 Other 5

524

39. Supplies and services

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Materials 10 Travel 16 Other 262

288

81 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

(d) Net Fair Values of Financial Assets and Liabilities

The net fair value is determined as follows:

• The net fair value of cash and cash equivalents and non-interest bearing monetary financial assets and financial liabilitiesapproximate their carrying value.

• The net fair value of other monetary financial assets and financial liabilities is based on market prices where a marketexists, or has been determined by discounting expected future cash flows by the current interest rate for financial assetsand liabilities with similar risk profiles.

The carrying amounts and estimated net fair values of financial assets, financial liabilities and off-balance sheet derivative financialinstruments held at balance date are given below:

Total Carrying Amount Net Fair Value

2001 2001

$’000 $’000

Financial AssetsCash 16,552 16,552Receivables 3,789 3,789

Financial LiabilitiesPayables 4,807 4,807

2001

$’000

34. Grants

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Liquor wine equivalence tax subsidy 6,660Qld building services authority 615

7,275

35. Taxes, fees and fines

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Liquor licences and permits 2,858 Fair Trading fees 3,670 Other regulatory fees 5,578 Fines 707

12,813

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FINANCIAL STATEMENTS 2000–2001 | 84

2001

$’000

45. Property, plant and equipment

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Plant and equipmentAt Cost 359 Accumulated depreciation 248

Total property, plant and equipment 111

46. Payables

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Current:Long service leave levy payable 5 Trade and other creditors 1,162 Administered revenue payable 2,089

3,256

47. Provisions

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Annual leave 68

48. Changes in Equity

Accumulated Asset Revaluation GeneralSurplus Reserve Reserve

2001 2001 2001$'000 $'000 $'000

Opening Balance 1,185 2,239 - Transfers between reserves - (2,239) 2,239 Decrease in net assets (13) - - Closing Balance 1,172 - 2,239

49. Contributed Equity

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Opening balance (3,499) Adjustment due to transfer of Office of Fair Trading and Queensland Building Tribunal from the former Department of Equity and Fair Trading 107

Closing balance (3,392)

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

83 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

2001

$’000

40. Depreciation and amortisation

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Depreciation and amortisation was incurred in respect of:Plant and equipment 5

5

41. Grants and subsidies

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Tourism Queensland 42,914 Liquor Licensing Rebate 6,660

49,574

42. Other

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Operating lease rentals 144 144

43. Cash

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Cash at bank 2,696 2,696

44. Receivables

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Current:Trade debtors 542 Less: provision for doubtful debts 60

482

GST input tax credits receivable 11 GST payable - Net GST receivable 11

Long service leave reimbursements 3 Administered item revenue 40

536

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 86

2001

$’000

52. Restructuring Arrangements

As a result of restructuring of administrative arrangements during the year, the Department of Tourism and Racing was renamed theDepartment of Tourism, Racing and Fair Trading effective from 28 February 2001 (refer note 2b). The following administered areasof responsibility were transferred to the department:

Office of Fair Trading From Department of Equity and Fair TradingQueensland Building Tribunal From Department of Equity and Fair Trading

Office of Fair Trading

Assets transferred to the departmentCash 491 Receivables 97

Total Assets 588

Liabilities assumed by the departmentPayables 588

Total Liabilities 588

Total Net Assets 0

Queensland Building Tribunal

Assets transferred to the departmentCash (91) Receivables 308 Other Assets 1 Property, plant and equipment 60

Total Assets 278

Liabilities assumed by the departmentPayables 110 Provisions 61

Total Liabilities 171

Total Net Assets 107

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

85 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

2001

$’000

50. Reconciliation of Net Surplus/Deficit to Net Cash Provided by (Used in) Operating Activities

ADMINISTERED ON A WHOLE-OF-GOVERNMENT BASIS

Net Deficit (13)

Non-cash items:Depreciation/amortisation 5 Net assets assumed/relinquished 406 Net liability assumed/relinquished (760) Capitalised assets subsequently transferred to expense 5

Change in assets and liabilities(Increase)/Decrease in receivables (269) (Increase)/Decrease in output revenue receivable 409 (Increase)/Decrease in LSL reimbursements receivables (3) (Increase)/Decrease in GST input tax credits receivable (11) Increase/(Decrease) in creditors 1,143 Increase/(Decrease) in employee provisions 68 Increase/(Decrease) in unearned revenue (160) Increase/(Decrease) in GST payable (4) Increase/(Decrease) in long service levy payable 5 Increase/(Decrease) in administered revenue payable 2,089

Net cash provided by (used in) operating activities 2,910

51. Commitments for Expenditure

Non-cancellable Operating Lease Commitments

Commitments in relation to non-cancellable operating leases are payable as follows:Not later than one year 444 Later than one year and not later than five years 589 Later than five years -

1,033

GST - Input tax credits anticipated 94

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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FINANCIAL STATEMENTS 2000–2001 | 88

CERTIFICATE OF THE DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The foregoing financial statements have been prepared pursuant to section 40 of the Financial Administration and Audit Act 1977 and otherprescribed requirements. We certify that:

(a) the statements together with the other information and notes to and forming part thereof are in the form required by the Treasurerand are in agreement with the accounts of the Department of Tourism, Racing and Fair Trading; and

(b) in our opinion -

(i) the prescribed requirements for the establishment and keeping of the accounts have been complied with in all materialrespects; and

(ii) the statements have been drawn up to present a true and fair view, in accordance with prescribed accounting standards, ofthe transactions of the Department of Tourism, Racing and Fair Trading for the financial year ended 30 June 2001 and ofthe financial position as at the end of that year.

Ian Warren David WilliamsDirector, Finance and Administration Director-General

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

87 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

The following are the revenues and expenses for Office of Fair Trading and Queensland Building Tribunal for the full financial year.

Balances to 28 Balances to 28

February 2001 February 2001

reported by DEFT reported by DTRFT

$’000 $’000

Revenues from ordinary activitiesGrants and other contributions 1,230 615 Taxes, fees and fines 15,955 9,251 Output revenue 1,462 1,043 Other - 3

Total revenues from ordinary activities 18,647 10,912

Expenses from ordinary activitiesEmployee expenses 721 524 Supplies and services 468 288 Depreciation and amortisation 16 5 Other 257 144

Total expenses from ordinary activities 1,462 961

Net surplus or deficit before transfers to government 17,185 9,951

Transfers of administered revenue to government (17,207) 9,867

Net surplus or deficit (22) 84

53. Chief Executive Remuneration

The Director-General of the department was paid in the following salary band:

Level Superannuable Salary ($ per annum)Min $ Max $

CEO2 156,327 177,133

In addition to the above base superannuable salary, the Director-General is eligible for consideration of a performance bonus of upto 15%, subject to the Premier's assessment. The total bonus quantum paid the Chief Executive of departments is published in theAnnual Report of the Office of Public Service Merit and Equity.

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001

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89 | DEPARTMENT OF TOURISM, RACING AND FAIR TRADING

INDEPENDENT AUDIT REPORT

To the Director-General Officer of Department of Tourism, Racing and Fair Trading

Scope

I have audited the General Purpose Financial Statements of Department of Tourism, Racing and Fair Trading prepared by the AccountableOfficer for the year ended 30 June 2001 in terms of s.40 of the Financial Administration and Audit Act 1977. The financial statementscomprise the Statement of Financial Performance, Statement of Financial Position, Statement of Cash Flows, Statement of Outputs/MajorActivities - Expenses and Revenues, Notes to and forming part of the financial statements and certificates given by the Accountable Officerand officer responsible for the financial administration of the Department.

The Accountable Officer is responsible for the preparation and the form of presentation of the financial statements and the informationthey contain. I have audited the financial statements in order to express an opinion on them.

The audit has been conducted in accordance with QAO Auditing Standards, which incorporate Australian Auditing Standards to providereasonable assurance as to whether the financial statements are free of material misstatement. Audit procedures included examination, ona test basis, of evidence supporting the amounts and other disclosures in the financial statements and the evaluation of significantaccounting estimates. These procedures have been undertaken to form an opinion as to whether, in all material respects, the financialstatements are presented fairly in accordance with the prescribed requirements and prescribed accounting standards.

The audit opinion expressed in this report has been formed on the above basis.

Audit Opinion

In accordance with section 40 of the Financial Administration and Audit Act I certify that -

(a) I have received all the information and explanations which I have required; and

(b) in my opinion -

(i) the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in allmaterial respects; and

(ii) the Statements have been drawn up so as to present a true and fair view in accordance with the prescribedaccounting standards, of the transactions of the Department of Tourism, Racing and Fair Trading for the financialyear 1 July 2000 to 30 June 2001 and of the financial position as at the end of that year.

B P WORRALLAssistant Auditor General Queensland Audit Office(Delegate of the Auditor-General) Brisbane

DEPARTMENT OF TOURISM, RACING AND FAIR TRADINGNOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTSfor year ended 30 June 2001