Queensland Competition Authority Act 1997

The principle of competitive neutrality is the principle that a government agency carrying on a significant business activity should not enjoy a competitive advantage over competitors or potential competitors in a particular market solely because the agency’s activities are not subject to 1 or more of the following—

full Commonwealth or State taxes or tax equivalent systems;

debt guarantee fees directed towards offsetting the competitive advantages of government guarantees;

procedural or regulatory requirements of the Commonwealth, the State or a local government on conditions equivalent to the conditions to which a competitor or potential competitor may be subject, including, for example, requirements about the protection of the environment and about planning and approval processes.

In this section—