Documents Library

TC12-10 Protected Items and Funds

This Circular outlines arrangements for protected items whereby any expenditure savings are not generally available to be reallocated to other priorities within the cluster. This Circular applies to all general government agencies.

TC12-08 Budget Controls - Net Cost of Services

Replaced by TPG24-35.

All general government agencies are required to manage budgets within net cost of services limits. There is no tolerance limit but agencies may carry forward unspent limits to future years in certain circumstances. This Circular replaces Treasury Circular TC 06/19.

TC12-02 Guideline for Reimbursing Agency Expenditures Related to Disaster Emergency and Recovery Operations

The Guideline outlined in this circular defines the emergency response and recovery expenditures that may be claimed from the Crowns Disaster Relief Account and sets out agencies reporting obligations in relation to these expenditures. This Guideline covers NSW Government agencies involved in disaster emergency and recovery operations.

TC11-21 Annual Reporting on Payment of Accounts

The purpose of this Circular is to provide guidance on annual reporting requirements on payment of accounts performance, updated for the new payment of accounts policy (refer NSWTC 11/12). The Circular applies to departments and statutory bodies subject to the Annual Reports legislation and is applicable to annual reporting periods ending on or after 1 January 2012.

TC11-20 Implementation of Penalty Interest on Late Payment of Accounts

This Circular advises agencies that the starting date for imposing penalty interest on late payments to small business suppliers is 1 January 2012. The Circular applies to an 'authority' subject to the Public Finance and Audit Regulation 2010 (the Regulation) and all accounting officers and officers of an authority. It is issued as a Treasurer's Direction under section 9 of the Public Finance and Audit Act 1983 and sub-clauses 13(4) and 13(5) of the Regulation.

TC11-12 Payment of Accounts

This Circular specifies the Government's payment of accounts policy, including new requirements, effective from 14 July 2011, for agencies to pay small business suppliers within 30 days for goods and services (unless an alternative time period is provided) or else automatically pay interest on the amount outstanding.

TC11-08 Agency compliance with goods and services tax (GST) and fringe benefits tax (FBT)

This circular sets out agencies responsibilities for complying with the Goods and Services Tax (GST) and Fringe Benefit Tax (FBT). This Circular applies to all general government and public sector agencies.

TPP11-1 Accounting Policy - 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.

TC10-14 Applications for Government Guarantees - Ministerial advice to include analysis of public interest issues

Agencies should specifically address public interest matters in any advice to Ministers on applications for Government guarantees relating to all State laws that confer a power to issue a Government guarantee.

TC09-10 Guidelines for Boards of Government Businesses

This Circular advises Government businesses of the release of the updated Guidelines for Boards of Government Businesses (TPP 09-02).