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.

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This Treasury Circular has been replaced by TPG24-01.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’

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’.

TC18-17 FY18-19 Timetable for Agency Asset Valuations

This Circular has been replaced by TC21-11.

This Circular outlines the recommended timetable for asset valuations undertaken by NSW public sector entities, including Statutory State Owned Corporations, for financial years ending on or after 30 June 2019.

TC15-16 Managing Public Private Partnership (PPP) Contracts

This document is superseded by TPG22-21

Agencies and Public Trading Enterprises (PTEs) are to consult with the Infrastructure and Structured Finance Unit (ISFU) in Treasury prior to negotiating or agreeing material contractual or commercial changes to existing PPP Projects, consistent with the NSW PPP Guidelines. This includes early consultation on likely material performance issues before they trigger formal notification and/or time limited arrangements under the PPP contract.