Documents Library

TC22-01 Statutory Act of Grace Payments

Ministers have the power under section 5.7 of the Government Sector Finance Act 2018 (GSF Act) to make an act of grace payment (Statutory Act of Grace Payment). The exercise of this power is at the discretion of the Minister or the Minister’s delegate.

Statutory Act of Grace Payments may be made under section 5.7 of the GSF Act where the Minister, or Minister’s delegate, is satisfied that there are “special circumstances”, or other circumstances of a kind prescribed by regulation. There are currently no other circumstances prescribed by regulation.

TD21-05 Valuation of Physical Non-Current Assets at Fair Value

TD21-04 Gifts of Government Property

This direction makes provision for and with respect to the circumstances in which a person handling government resources can make a gift of government property, for the purposes of section 5.6(1)(c) of the Government Sector Finance Act 2018.

The direction also makes provision for the records that are to be kept in respect of gifts of government property made by or on behalf of a GSF agency.

An amendment for this direction (TD22-27) was published on the 2nd September 2022.

(Archived) TD19-02 Mandatory early close as at 31 March each year

General Government Financial Statement 31 January 2021

General Government Financial Statement - 31 December 2020

General Government Financial Statements to 31 March 2020

General Government Financial Statements to 29 February 2020

TPP19-08 Agency Direction for the 2019-20 Mandatory Early Close

General Government Financial Statements to 31 December 2019