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TC18-10 Accounting for Superannuation

This Circular outlines the accounting treatment for superannuation for NSW public sector entities including Statutory State Owned Corporations for financial years ending on or after 30 June 2018. This Circular withdraws and supersedes the previous circular TC17-07 Accounting for Superannuation.
 

Category: Treasury Circulars Date: 15 June 2018 Status: Current

TC18-09 Industrial Relations - Crown Employees (Public Sector – Salaries 2018) Award

The Industrial Relations Commission has approved the 2018 increase for salaries and salary related allowances from the first full pay period on or after 1 July 2018. This Circular applies to all Agencies employing staff under the Crown Employees (Public Sector - Salaries 2018) Award.

Category: Treasury Circulars Date: 13 June 2018 Status: Current

TC18-08 Goods and Services Tax (GST) treatment of certain government taxes, fees and charges (Division 81 of the GST Act)

This Circular applies to all agencies that impose taxes, fees and charges. It explains the actions that agencies must carry out under federal government regulation that affects the GST status of certain government taxes, fees and charges. This Circular withdraws and replaces the previous 2012 Treasury Circular TC12-16, without change.

Category: Treasury Circulars Date: 01 June 2018 Status: Current

TC18-06 Agency guidelines for the 2017-18 Mandatory Annual Returns to Treasury

Agencies are required to submit Annual Returns, consisting of the financial statements for the year ended 30 June 2018 and associated schedules that reflect the agency's financial performance during the year and financial position at 30 June 2018. This Circular applies to all NSW public sector agencies, including State Owned Corporations, that are required to submit Prime returns. This Circular withdraws and supersedes the previous NSW Treasury Circular Mandatory Annual Returns procedures for 2016-17 (TC17-06).

Category: Treasury Circulars Date: 29 May 2018 Status: Current

TC18-07 Machinery of government changes - Goods and Services Tax and Fringe Benefits Tax

This Circular provides guidance for agencies in complying with changes in GST and FBT responsibilities resulting from machinery of government changes. This Circular withdraws and replaces the previous 2011 Treasury Circular TC11-13.

Category: Treasury Circulars Date: 29 May 2018 Status: Current

TC18-05 AASB 16 Leases - Transition Elections

AASB 16 Leases will come into effect in FY2019-20 and has a number of elections available, both on transition and more generally. This Circular prescribes the options that NSW public sector agencies are to elect. Agencies must comply with AASB 16 in full and should read the standard when applying this guidance. This Circular applies to all NSW public sector agencies, including State Owned Corporations.
 

Category: Treasury Circulars Date: 24 May 2018 Status: Current

TC18-04 Extension of the NSW Government Cash and Banking Services contract

The NSW Treasurer directs pursuant to s9 of the Public Finance and Audit Act 1983 that accounting officers and officers of an authority, except State Owned Corporations, use the contracted service provider(s) for banking requirements.

Category: Treasury Circulars Date: 21 May 2018 Status: Current

TC18-03 Program Evaluation

This circular sets out the over-arching requirements for the evaluation of existing and new programs. This circular applies to all General Government agencies and Government businesses. This circular supersedes and replaces the previous DPC Circular C2016-01 - Program Evaluation.

Category: Treasury Circulars Date: 24 April 2018 Status: Current

TC18-02 NSW Fraud and Corruption Control Policy

All NSW Public Sector agencies must develop, implement and maintain a fraud and corruption control framework to prevent, detect and manage fraud and corruption. This circular applies to all NSW Public Sector agencies including State Owned Corporations and applies from 1 July 2018.

 

Category: Treasury Circulars Date: 06 April 2018 Status: Current

TC18-01 Accounting Policy: Mandates of options and major policy decisions under Australian Accounting Standards

This Circular updates NSW Treasury mandates under Australian Accounting Standards to be applied in all NSW public sector entity financial statements for financial years ending on or after 30 June 2018.  This Circular applies to all entities required to prepare general purpose financial statements under the Public Finance and Audit Act 1983, including Statutory State Owned Corporations. It supersedes and withdraws the previous NSW Treasury Circular TC17-04 with the same title. (Revised June 2018)

 

Category: Treasury Circulars Date: 13 March 2018 Status: Current