More than 95 per cent of developers simply paid a financial penalty upfront to clear koala bushland under Queensland’s controversial offset policy, a Queensland government discussion paper shows.

In 2017-18 alone, $4.58 million was received in offset payments for 40 development applications where koala bushland was involved.

Koala offset payments in Queensland where developers choose to pay a financial settlement upfront.

That was an increase from $140,000 in offset payments for eight development applications in 2014-15.

The practice has been condemned by WWF-Australia.