The state government has reported a $325 million operating surplus for the first quarter of the 2011-12 financial year.
Releasing the results today, Treasurer Christian Porter said it highlighted the government's strong financial management.
He said the surplus was a significant turnaround on the $47 million operating deficit reported in 2010-11.
Revenue for the July to September period of 2011 totalled $6.4 billion, boosted by early land tax and Metropolitan Regional Improvement Tax assessments this year.
General government sector expenses were $416 million, or 7.3 per cent higher relative to the same period in 2010-11.
Mr Porter said the spending increase included the roll-out of the government's new not-for-profit sector funding initiative announced in the Budget.
Public sector net debt stood at $12.3 billion at September 30, 2011, a $315 million increase over the quarter.
"This is in line with budget expectations and supports the government's record $7.6 billion infrastructure program for this year," Mr Porter said in a statement.
Spending on public infrastructure totalled $1.5 billion during the September quarter.
That included works on the new Children's Hospital, Queen Elizabeth II Medical Centre, Fiona Stanley Hospital, the Southern Seawater Desalination Plant, a range of electricity projects, community housing projects and work on the Perth City Link project.
"Overall the quarterly results are positive news for the people of WA with a stable and secure economy managed by the Liberal-National Government," Mr Porter said.
