A commission of inquiry has been told the tender process for Queensland's failed health payroll system was unusual and may have been extended to give IBM an advantage.
The Queensland Health Payroll System Commission of Inquiry, sitting in Brisbane, is investigating how the former state government's attempt to upgrade its health payroll system went so badly wrong, costing taxpayers $1.2 billion and incorrectly paying health staff.
It is also looking at how and why IBM won the tender for the work.
But Mr Salouk said he could not provide definite proof that this occurred.
The inquiry is due to sit for two weeks and hear from 23 witnesses.