From the 1st of July this year the Queensland government removed the Electrical section from the WHS regulations and updated the Electrical Safety Regulations 2013 to include the legal requirements for test and tag.
Some friends of ours have received inaccurate advice in regard to these changes. The only change from previous regulations is that the Electrical Safety Regulations have clarified that electrical equipment is only required to be tested for either Service work (12 monthly) or Office Work (5 yearly), but test and tag is NOT required if they are connected to a safety switch. (Subdivision 5, Section 112).
Therefore, as long as your offices have a safety switch installed and push-button tested 6 monthly (per AS/NZS 3760 In-service safety inspection and testing of electrical equipment), electrical test and tag is NOT required.