Documents Library

TC21-11 Timetable for Agency Asset Valuation

This Treasury Circular outlines the recommended timetable for asset valuations undertaken by NSW public sector entities for financial years ending on or after 30 June 2022.

Due to the long lead time required to prepare for external valuations of non-current physical assets some milestone dates may have already passed on issuance of this timetable. NSW Treasury anticipates that Agencies have already commenced planning for asset valuations and should still be able to meet the mandatory due dates. This timetable should also assist in providing an indication of procedures for future years.

TC18-10 Accounting for Superannuation

TC20-04 Accounting Policy - Accounting for Public Sector Operators in a Service Concession Arrangements

TC20-03 Accounting Policy - Transition Requirements for AASB 1059 Service Concession Arrangements: Grantors

TC16-12 Related party disclosures

Superseded by TPG23-16

This circular explains the related party and key management personnel concept, and related party reporting requirements to be applied by all NSW public sector entities financial statements for financial years beginning on or after 1 July 2016. This Circular applies to all entities required to prepare general purpose financial statements under the Public Finance and Audit Act 1983, including Statutory State Owned Corporations.

TC21-03 Accounting for Long Service Leave and Annual Leave

TC21-03 has been replaced by TPG24-23.

TC11-17 Determining the present value of a provision

This Treasury Circular has been replaced by TPG23-21.

When determining the present value of a provision, the discount rate, inflation rate and wage growth rate are to be based on specified factors. This Circular withdraws and replaces NSWTC 06/16 Rates/Indices for Measuring Provisions at Present Value.

TC20-07 Accounting Policy – Withdrawal of TPP 06-8 Accounting for Privately Financed Projects

TC18-13 Accounting for Long Service Leave and Annual Leave (Archived)

This Treasury Circular outlines the accounting treatment for long service leave, annual leave and related on-costs applicable to NSW public sector agencies (including Statutory State Owned Corporations) for financial years ending on or after 30 June 2018. This Circular withdraws and supersedes Treasury Circular TC15-09 Accounting for Long Service Leave and Annual Leave.

TC18-08 Goods and Services Tax (GST) treatment of certain government taxes, fees and charges (Division 81 of the GST Act)

This Circular applies to all agencies that impose taxes, fees and charges. It explains the actions that agencies must carry out under federal government regulation that affects the GST status of certain government taxes, fees and charges. This Circular withdraws and replaces the previous 2012 Treasury Circular TC12-16, without change.