Documents Library

TC18-06 Agency Guidelines for the 2017-18 Mandatory Annual Returns to Treasury

Agencies are required to submit Annual Returns, consisting of the financial statements for the year ended 30 June 2018 and associated schedules that reflect the agency's financial performance during the year and financial position at 30 June 2018. This Circular applies to all NSW public sector agencies, including State Owned Corporations, that are required to submit Prime returns. This Circular withdraws and supersedes the previous NSW Treasury Circular Mandatory Annual Returns procedures for 2016-17 (TC17-06).

TC18-07 Machinery of government changes - Goods and Services Tax and Fringe Benefits Tax

This Circular provides guidance for agencies in complying with changes in GST and FBT responsibilities resulting from machinery of government changes. This Circular withdraws and replaces the previous 2011 Treasury Circular TC11-13.

TC18-01 Accounting Policy: Mandates of options and major policy decisions under Australian Accounting Standards

This Circular updates NSW Treasury mandates under Australian Accounting Standards to be applied in all NSW public sector entity financial statements for financial years ending on or after 30 June 2018.  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. It supersedes and withdraws the previous NSW Treasury Circular TC17-04 with the same title. (Revised June 2018)

TC15-07 Financial and Annual Reporting requirements arising from personnel service arrangements

This Circular outlines financial and annual reporting requirements arising from personnel service arrangements. The Circular applies to all entities required to prepare general purpose financial statements under the Public Finance and Audit Act 1983.

TC15-05 Financial reporting requirements for NSW Government entities including those affected by restructures

This circular explains the reporting entity concept, control principles and reporting requirements for NSW Public Sector entities and advises the effect of Government restructures on reporting. It applies to all departments, statutory bodies and the entities they control. This Circular withdraws and replaces the previous version (NSW TC 11/18).

TC14-08 Government Guarantee Fee Policy

This Circular advises Government businesses (including State owned corporations) of the release of the revised Government Guarantee Fee Policy (TPP 14-03) which will apply from 1 July 2014.

TC14-06 Funding Arrangements for Long Service Leave

This was replaced by TC21-05 Funding Arrangements for LSL in June 2021.

This Treasury Circular outlines the funding arrangements for Long Service Leave (LSL) and for transferred officers leave entitlements, applicable to all NSW public sector agencies for financial years ending on or after 30 June 2014.

TC14-01 Acceptance of Performance Bonds or Unconditional Undertakings by Government Agencies

This circular outlines the conditions under which a Performance Bond or Unconditional Undertaking covering contracts entered into by NSW Government agencies are acceptable. This Circular is issued as a Treasurers Direction to all agencies under section 9 of the Public Finance and Audit Act 1983.

TC13-08 Total Asset Management (TAM) Submission Requirement

This Circular advises agencies of the release of NSW Treasury Policy Paper (TPP 13-03) Total Asset Management (TAM) Submission Requirements. The Policy supersedes the previous TPP 08-02 Total Asset Management (TAM) Requirements for updating the NSW State Infrastructure Strategy (SIS).

TC13-03 Budget Controls - Labour Expense Cap

Replaced by TPG24-35.

All general government agencies and selected public trading enterprises are required to manage their budget and forward estimates within a Labour Expense Cap. This Treasury Circular updates the previous Treasury Circular 12/14 Budget Controls Labour Expense Cap by articulating the criteria under which the Labour Expense Cap can be adjusted.