This Treasurer's Direction(TD) specifies mandatory requirements for preparation of financial reports for SDA accounts.

This Treasurer's Direction applies to financial years ending on or after 30 June 2023.

This Direction, made under the Government Sector Finance Act 2018 (GSF Act), applies in respect of all SDA accounts within the meaning of section 1.4 of that GSF Act and to the responsible managers for those accounts within the meaning of section 4.16 of that Act.