Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if public business of a transferor department is redistributed on a day other than the first day of a month and the transferor department is not abolished.
(2) For preparing general purpose financial statements under section 40(1)(a) for the transferor department or the transferee department, the redistribution is taken to have happened on the first day of the month immediately after the month in which the redistribution happened.