Documents Library

TPG22-28 Returns on Equity Investment

This guidance applies to the treatment of contributions from the General Government Sector (GGS) to State Owned Corporations (SOCs) for the purposes of:

• Preparing the budget papers and budget aggregates
• Preparing the Annual Consolidated State Financial Statements under s7.17 of the Government Sector Finance Act 2018 (GSF Act).

TPP21-14 NSW Government Financial Risk Management Policy Attestation Statement

Government Entities are asked to attest that the Government Entity was either ‘compliant’, ‘non-compliant’ or ‘in transition’ for the relevant reporting period in relation to the core requirements of TPP21-14.

Government Entities must use this document to attest for the 2021-2022 financial year.

Once completed, please return to [email protected].

TD22-27 Amendment to TD21-04 Gifts of government property

The object of this Direction is to amend TD21-04 to introduce a threshold to the recording and reporting provisions, in order to immediately reduce the administrative burden while maintaining transparency.

TRP22-26 Interstate Comparison of Taxes 2018/19 - 2021/22

This paper contains summaries of major tax initiatives for Australian states and territories, updating the Interstate Comparison of Taxes series with four years of interstate tax measures for the period covering FY2018-19 to FY2021-22.

General Government Financial Statement – 30 August 2022

TC22-14 Commonwealth - NSW Funding Agreements

This Treasury Circular provides information for NSW Ministers and agencies on processes for negotiating and approval to enter into new or extended funding agreements with the Commonwealth. This Circular replaces the former Premiers Memorandum M2011-19 NSW Protocol for the Intergovernmental Agreement on Federal Financial Relations.

General Government Financial Statement – 31 July 2022

TRP22-18 Property Tax Reform and Home Ownership

This paper examines the potential increase in home ownership that could arise if the NSW Government replaced stamp duty and the existing land tax with a broad-based property tax levied on unimproved land values. 

Independent assessment of NSW Treasury’s processes in relation to the preparation of the 2021 State Financial Statements

On 10 February 2022, the NSW Treasury Secretary indicated to the NSW Public Accountability Committee that he would commission an independent assessment (the Assessment) of Treasury’s processes for the preparation of the 2021 State Financial Statements as they relate to the specific matters raised by the Auditor General in Chapter 3 of her Report on State Finances 2021.

In March 2022, former Commonwealth departmental secretary and Public Service Commissioner, Mr Stephen Sedgwick AO, was appointed to conduct the Assessment. Mr Sedgwick provided his Assessment report to Treasury on 30 June 2022. The report contains 11 recommendations, which Treasury has accepted.

Guidance: delegations under the Government Sector Finance Act 2018