Documents Library

TPP21-09 Valuation of Physical Non-Current Assets at Fair Value

TPP21-08 Contributions by owners made to wholly-owned Public Sector Entities

Weekly Economic Summary

The Weekly Economic Summary is a newly formed document combining the former Weekly Market Wrap and Weekly Economic Calendar

TPP21-07 Distinguishing For-profit from Not-for-profit Entities

Provides guidance to NSW public sector entities in deciding whether they are a for-profit or not-for-profit entity, for the purpose of their general purpose financial report, prepared in accordance with Australian Equivalents to International Financial Reporting Standards (AEIFRS).

TPP21-06 Lessor classification of long-term land leases

This policy is issued by NSW Treasury clarifies how a lessor should apply Accounting Standard AASB 117 Leases (as amended in 2009) to classify a long-term lease of land.

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Superseded by TPG23-16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.

TPP21-04 Agency Direction for the 2020-21 Mandatory Annual Returns to Treasury

This is replaced by TPG22-16.

Purpose is to ensure those government businesses that operate in competitive markets are subject to income tax equivalent 
payments, in accordance with the principle of competitive neutrality.