QBCC - Important tools for accountants

We have been working closely with QBCC for a while now.

For practitioners, we find that if the items below are considered, then it makes the process much easier.


Financial Failure

As reducing financial failure is the objective, they focus on the current ratio, working capital, and net tangible assets.

This focus extends into whether an account is current or non-current. 

For some classifications, documentation will be required to state the time frame for the debt to be settled or received. 

For example, a director's loan liability can be classified as non-current when it meets the related party criteria below. This logic applies to a trust's unpaid present entitlements as well. 

Some assets are not allowed to be included in the NTA calculation. See below.

When calculating NTA, and the NTA is insufficient, you can rely on a deed. A deed allows you to meet the NTA requirements by relying on assets assured to you by one or more covenantors. See below.


QBCC Links to Resources

Net tangible assets

NTA Calculator

Current ratio

Construction work in progress

Related Parties

Unpaid present entitlements

Leases over 12 months

Allowable V disallowed assets

Deed of covenant or assurance