Documents Library

Accounting Guidance for Capitalisation of Costs Relating to Cloud-based Software

TPP20-05 Agency Direction for the 2019-20 Mandatory Annual Returns to Treasury

TPP19-07 NSW Asset Management Policy

Changes to annual reporting requirements - September 2018

Changes to annual reporting requirements - September 2018

TC18-13 Accounting for Long Service Leave and Annual Leave (Archived)

This Treasury Circular outlines the accounting treatment for long service leave, annual leave and related on-costs applicable to NSW public sector agencies (including Statutory State Owned Corporations) for financial years ending on or after 30 June 2018. This Circular withdraws and supersedes Treasury Circular TC15-09 Accounting for Long Service Leave and Annual Leave.

TC18-08 Goods and Services Tax (GST) treatment of certain government taxes, fees and charges (Division 81 of the GST Act)

This Circular applies to all agencies that impose taxes, fees and charges. It explains the actions that agencies must carry out under federal government regulation that affects the GST status of certain government taxes, fees and charges. This Circular withdraws and replaces the previous 2012 Treasury Circular TC12-16, without change.

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.

TPP18-01 Accounting Policy: Financial Reporting Code for NSW General Government Sector Entities

The Financial Reporting Code for NSW General Government Sector Entities (the Code) sets out the financial reporting framework for all New South Wales General Government Sector (NSW GGS) entities. The Code provides a model financial reporting framework which promotes consistency across the NSW GGS. This version of the Code applies for financial years ending on or after 30 June 2018. It supersedes the previous version, issued as NSW Treasury Policy and Guidelines Paper TPP17-05.  (Revised June 2018)

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)