Documents Library

TIPP5.19 Privacy Management Plan and Guidelines (PMP)

The NSW Treasury’s Privacy Management Plan and Guidelines (the Plan), provides practical guidance for NSW Treasury staff on requirements of section 33 of the Privacy and Personal Information Protection Act 1998 (the PPIP Act) for managing personal information.

TPP20-08 Internal Audit and Risk Management Policy for the General Government Sector

The Internal Audit and Risk Management Policy for the General Government Sector (Policy) is a mandatory policy which has been prepared by NSW Treasury (Treasury) to assist agencies in fulfilling their legislative obligations under the Government Sector Finance Act 2018 (GSF Act) by outlining minimum standards for risk management, internal audit and Audit and Risk Committees (ARCs).

TPP22-08 Small Business Definition

These guidelines set out the two standard and preferred definitions of small business

1. aggregated annual turnover less than $10 million and
2. fewer than 20 full-time equivalent (FTE) employees.

The Australian Bureau of Statistics (ABS) provides annual business counts for both definitions, making it easier to cost and more effectively target programs that adopt these definitions. The specific benefits of each definition are detailed in this document to help agencies choose the best definition for their circumstances.

TPP21-14 NSW Government Financial Risk Management Policy

TPP21-14, the NSW Government Financial Risk Management Policy, supports NSW Government Entities in identifying and managing their financial risks.

The Reporting Form can be used by Government Entities to report risk exposures to NSW Treasury Corporation and Treasury. Government Entities should ensure that they are familiar with TPP21-14 prior to completing this form.

Government Entities should use the Guidance Paper to assist with their understanding of the Policy.

TPP21-10 Accounting for Financial Instruments

This Policy provides guidance to agencies in applying AASB 9 Financial Instruments and AASB 132 Financial Instruments: Presentation, including:

• likely classification of financial instruments
• impairment of financial assets, and
• hedge accounting.

TPP21-09 Valuation of Physical Non-Current Assets at Fair Value

TPP21-08 Contributions by owners made to wholly-owned Public Sector Entities

TPP21-07 Distinguishing For-profit from Not-for-profit Entities

Provides guidance to NSW public sector entities in deciding whether they are a for-profit or not-for-profit entity, for the purpose of their general purpose financial report, prepared in accordance with Australian Equivalents to International Financial Reporting Standards (AEIFRS).

TPP21-06 Lessor classification of long-term land leases

This policy is issued by NSW Treasury clarifies how a lessor should apply Accounting Standard AASB 117 Leases (as amended in 2009) to classify a long-term lease of land.

TPP17-07 NSW Public Private Partnerships Guidelines

This document is superseded by TPG22-21

These Guidelines provide a transparent mechanism to competitively pursue innovative solutions to deliver improved services and better value for money. This is primarily achieved through optimal risk allocation, management synergies, encouraging innovation in operations, design and construction, efficient asset utilisation and integrated whole-of-life asset management.