Documents Library

TC20-02 AASB 16 Leases Subsequent Measurement of Right of Use Assets

TC19-07 AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities Transition Elections

AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities will come into effect for not-for-profit entities for financial years beginning on or after 1 January 2019.

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This document is superseded by TPG22-21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.

TPP21-05 Tax Equivalent Regime and Policy and Guidelines Paper

The purpose of the Tax Equivalent Regime and Policy (TPP21-05) is to ensure that NSW Government businesses that operate in competitive markets are subject to income tax equivalent payments, in accordance with the principle of competitive neutrality.

TC21-01 Digital Payment Adoption

This Treasury Circular has been replaced by TPG24-01.

TC20-05 ‘Mandatory Use of the Treasury Managed Fund (TMF) for All Government Insurance Requirements’

Application of TPP 14-01 to Service Concession Assets

TPP20-01 Financial Reporting Code for NSW General Government Sector Entities

TPP19-02 Guidelines for Community Service Obligations

This has been superseded by TPG23-19 Guidelines for Community Service Obligations.

TC18-18 Agency Recouping of Merchant Interchange Fees

A cost of acceptance is incurred by government agencies and State-Owned Corporations (SOC’S) when they accept card payment from customers.

NSW Government agencies are required to apply the rules issued under Standard No. 3 of 2016, ‘Scheme rules relating to merchant pricing for credit, debit and prepaid card transactions’ (RBA Standard No. 3), issued by the Reserve Bank of Australia (RBA), when recovering the cost of acceptance.

This Circular replaces Treasury Circular 12/13 ‘Agency recouping of merchant interchange fees’.