Documents Library

TPG23-19 Guidelines for Community Service Obligations

These Policy and Guidelines set out mandatory requirements, recommendations and guidance for Community Service Obligation (CSO) arrangements between NSW Government departments and government businesses. CSOs provide an option for Government to address a policy objective through delivery by a government business.

TPG23-16 Related Party Disclosure

The objective of this TPG is to set requirements in order to achieve consistency in the application of AASB 124 Related Party Disclosures (AASB 124, the Standard) by agencies preparing general purpose financial statements.

TPG22-20 Government Guarantee Fee Policy for Government Businesses

This policy seeks to ensure competitive neutrality for government businesses with respect to their cost of debt. It outlines the application, calculation methodology and administration of government guarantee fees on TCorp borrowings.

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

Replaced by TPG24-16. 

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

Replaced by TPG24-17.

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.

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.

TPG23-08 NSW Government Guide to Cost-Benefit Analysis

Cost-benefit analysis (CBA) is a holistic appraisal method that estimates the economic, social, environmental and cultural costs and benefits of an initiative and expresses them in monetary terms.

TPG22-11 Agency Direction for the 2022-23 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.

TPG23-04 Mandates of options and major policy decisions under Australian Accounting Standards

Australian Accounting Standards provide certain accounting policy options. This TPG updates the mandates of accounting policy options and major policy decisions for recent amendments to Australian Accounting Standards and Treasury requirements.

This version replaces TPG22-07

TPG23-03 Financial Reporting Code for NSW General Government Sector Entities

The Financial Reporting Code for NSW General Government Sector Entities (the Code) sets out the financial reporting framework for all New South Wales General Government Sector (NSW GGS) entities.

The Code provides a model financial reporting framework which promotes consistency across the NSW GGS. The Consolidated Financial Statements of New South Wales report on the General Government Sector (GGS) entities and the Total State Sector.