South Australian captain Darren Lehmann has slammed Queensland as the new Tasmania and withdrawn last day declaration rights after the Bulls kept batting at the Gabba.

Lehmann vowed to make the home side fry in the Brisbane heat after he felt rival skipper Jimmy Maher ignored a "perfect" declaration opportunity on passing South Australia's first-innings 377 on Sunday morning.

The Bulls made just another 31 runs before effectively being dismissed for 409 five balls after lunch on day three.

Sheet anchor Jason Borgas, whose unbeaten 68 has taken four hours, will resume with Nathan Adcock at 4-217 - holding a lead of 185 - after scoring just 14 runs from the last eight overs on Sunday.

"I thought I was playing Tasmania which is ridiculous," said Lehmann, referring to Tasmania's former reliance on final-day run-chases.

"It was perfectly set up just to pull out once they got the two (first-innings points) and we'd be 280-290 on and you've got a great declaration tomorrow.

"Now we're only 185 on. They need the points. I just can't believe they think we're going to set them something they think they can get.

"They'll have to field in the hot sun for a while I think."

Victory is far more important for Queensland (20) who are sitting fifth on the Pura Cup table, four behind leaders Victoria, and chasing a ninth straight finals berth.

SA is dead last with just six points. But Lehmann is still hungry for a maiden outright this season and will still set the defending champions a difficult target.

"I'm pretty reasonable at setting totals and I would have set them a really reasonable total, I was looking at something like 330 from 85," said Lehmann, who belted 50 off his first 25 balls after coming to the crease at 2-7.

"I need 85 overs to bowl them out on that wicket."

"It's not the right way to play cricket especially when they need the outright. I did that last year and made the same mistake and missed out on the Shield final."

Maher, without injured all-rounder James Hopes (thigh), defended his decision, saying he desired a 100-run lead to give his depleted attack an extra leg-up.

He said Clinton Perren (69 not out) also deserved a chance at a century.

"To have a lead of 100 would have made life a lot easier," Maher said. "At the end of the day they took the wickets anyway.

"Half an hour, that's not going to make a difference."

Queensland will chase whatever target Lehmann sets them and risk losing a fourth straight match at the Gabba for the first time in 74 years.

The Bulls' 32-run first-innings advantage was quickly wiped off by Lehmann (64 off 61) before Mark Cosgrove continued his fine match with 67 off 91.

Off-spinner Chris Simpson (2-49) took both chunky left-armers to be the best of a Bulls attack relying heavily on Andy Bichel (2-52) and Ashley Noffke.

Hopes has been ruled out of Wednesday's one-day match at the Gabba, leaving Lee Carseldine to be considered for his first interstate match in three years

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