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TD24-04 Amendment to TD19-02 Mandatory Early Close as at 31 March each year

This Direction amends TD19-02 for the financial years ending 30 June 2024 and following.

This Direction takes effect on Wednesday, 19 March 2024.

TPG24-03: Agency Direction for the 2023-24 Mandatory Early Close

This NSW Treasury Policy and Guidelines (TPG) adopts and incorporates the Treasurer’s Direction TD19-02 Mandatory Early Close as at 31 March each year, including the defined terms which also apply to this TPG.

TPG23-21 Determining the present value of a provision

For provisions where settlement is expected to be deferred for some time, various accounting standards require the liability to be measured at present value. The purpose of this Treasury Policy and Guidelines (TPG) is to provide consistency and comparability across the NSW Public Sector and the Total State Sector Accounts when determining the present value of a provision.

Guidance on estimating a provision for paid parental leave enhancements

Guidance on the Impact of the Delayed 2023-24 NSW State Budget on the Consideration of Going Concern

TPG23-14: Agency guidelines for the 2022-23 mandatory annual returns to Treasury for NSW public sector agencies that are not included in TD21-02

Agencies are required to submit financial statements for the year ended 30 June 2023.

This Treasury Policy and Guidelines applies to NSW public sector agencies (listed in Appendix A) that are not included in TD21-02.

TPG23-13 Agency Direction for the 2022-23 Mandatory Annual Returns to Treasury

This NSW Treasury Policy and Guidelines (TPG) adopts and incorporates the Treasurer’s Direction TD21-02 Mandatory Annual Annual Returns to Treasury (TD21-02), including the defined terms which also apply to this TPG.

TD22-15 Amendment to TD21-02 Mandatory Annual Returns to Treasury

The objective of this Direction is to amend TD21-02 to ensure ongoing adherence to the purpose and objectives expressed in TD21-02.

TD21-02 Treasurer's Direction for the Mandatory Annual Returns to Treasury

Updated: 7 June 2023

TPG23-09 Guidance when performing valuations of physical non-current assets

This guidance summaries existing requirements in TPP21-09 Valuation of Physical Non-Current Assets at Fair Value (TPP 21-09) and TD 21-05 Valuation of Physical Non-Current Assets at Fair Value (TD 21-05), relating to management revaluations of property, plant and equipment, in those years where a full comprehensive valuation is not required. It also provides some practical tips on how to determine whether a revaluation is required and, if so, an appropriate approach to an interim revaluation.