Documents Library

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Superseded by TPG23-16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.

TC21-03 Accounting for Long Service Leave and Annual Leave

TPP21-03 Administered Items

TPP21-02 Use and Management of NSW Govt Purchasing Cards

TC11-17 Determining the present value of a provision

This Treasury Circular has been replaced by TPG23-21.

When determining the present value of a provision, the discount rate, inflation rate and wage growth rate are to be based on specified factors. This Circular withdraws and replaces NSWTC 06/16 Rates/Indices for Measuring Provisions at Present Value.

TC20-07 Accounting Policy – Withdrawal of TPP 06-8 Accounting for Privately Financed Projects