Documents Library

TPP08-1 Accounting Policy - Accounting for Financial Instruments

TPP07-3 Service Costing in General Government Sector Agencies

This policy has been archived.

The aim of this Policy & Guidelines Paper is to assist General Government agencies develop a better understanding of their activities and services, and the assumptions underlying current and expected future service costs. It sets out guidelines for better practice, and it is expected that agencies and NSW Treasury will use the RSP process as a means to improve approaches to costing, as well as the quality of costing information, over time.

TPP06-08 Accounting Policy - Accounting for Privately Financed Projects

TC20-07 withdraws this policy.

This accounting policy provides guidance for public sector entities for accounting for Privately Financed Projects (PFPs).

TPP06-6 Accounting Policy - Guidelines for Capitalisation of Expenditure on Property, Plant and Equipment

Discusses the Accounting Standard distinction between capitalising and expensing property, plant and equipment costs. The Guidelines are applicable to all NSW public sector agencies (including Statutory

TPP05-04 Distinguishing For-Profit from Not-For-Profit Entities

This TPP has been replaced by TPP21-07.

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).

TPP01-2 Guidelines for Pricing of User Charges

This Policy and Guidelines Paper provides guidance to all other NSW Government agencies on pricing goods and services on a competitively neutral basis.

TPP99-6 Energy Trading Policy for Retailers - reformatted for web

TC99-04 Private sector financing of Government facilities -Barter transactions

This Circular outlines the reporting and approval requirements for agencies intending in the course of providing Government facilities to enter barter transactions with the private sector. This Circular applies to SOCs, GTEs and General Government agencies. It should be read in conjunction with previously issued circulars TC98-04 and TC98-07.

TC98-07 Structured Finance Transactions

This Circular outlines requirements to be observed by agencies when considering involvement in complex financing transactions. As transactions of this nature normally involve the State incurring substantial long term liabilities or contingent liabilities, all proposals must be referred to the Treasury for assessment before entering into commitments. The Circular is an addition to Treasurer's Directions issued under Section 9(1) of the Public Finance and Audit Act 1983

TC98-04 Property Development Projects Supported by a Precommitment to a Government Floor Space Lease

Supported by a Precommitment to a Government Floor Space Lease Summary: The Budget Committee has agreed that where approval is sought for private property development on Crown Land and the development is supported by a precommitted government floor space lease, the proposal is to be assessed in accordance with the Guidelines for Private Sector Provision of Public Infrastructure.