Documents Library

Guidance for AASB 15 Revenue from contracts with customers

This Treasury guidance provides an overview of the requirements of AASB 15 including disclosures and practical transitional impacts. However, agencies still need to review AASB 15 in detail to ensure they understand its requirements.

Guidance for AASB 1058 Income of not-for-profit entities

This Treasury guidance provides an overview of the requirements of AASB 1058 including disclosures and practical transitional impacts. Agencies, however, still need to review AASB 1058 in detail to ensure they understand its requirements.

Treasury On-Line Entry System (TOES) Training Documentation Manual - revised June 2017

Treasury On-Line Entry System (TOES) is the electronic on-line system that Treasury used to collect agency financial data. This manual has been revised in June 2017.

Implementing AASB 124 Related Party Disclosures - Frequently asked questions

Building on the feedback received from agencies on practical challenges implementing AASB 124 Related Party Disclosures (AASB 124), NSW Treasury has developed frequently asked questions (FAQs).

Guidance for AASB 16 Leases - New Lease Standards

The new accounting standard AASB 16 Leases (AASB 16) is effective for NSW public sector agencies from FY19-20 and replaces the current standard AASB 117 Leases. This Treasury guidance aims to provide a high-level summary of the new leasing standard including the practical transitional impacts and available simplifications.

TC15-07 Financial and Annual Reporting requirements arising from personnel service arrangements

This Circular outlines financial and annual reporting requirements arising from personnel service arrangements. The Circular applies to all entities required to prepare general purpose financial statements under the Public Finance and Audit Act 1983.

TC15-05 Financial reporting requirements for NSW Government entities including those affected by restructures

This circular explains the reporting entity concept, control principles and reporting requirements for NSW Public Sector entities and advises the effect of Government restructures on reporting. It applies to all departments, statutory bodies and the entities they control. This Circular withdraws and replaces the previous version (NSW TC 11/18).

TC14-08 Government Guarantee Fee Policy

This Circular advises Government businesses (including State owned corporations) of the release of the revised Government Guarantee Fee Policy (TPP 14-03) which will apply from 1 July 2014.

TC14-06 Funding Arrangements for Long Service Leave

This was replaced by TC21-05 Funding Arrangements for LSL in June 2021.

This Treasury Circular outlines the funding arrangements for Long Service Leave (LSL) and for transferred officers leave entitlements, applicable to all NSW public sector agencies for financial years ending on or after 30 June 2014.

TC14-01 Acceptance of Performance Bonds or Unconditional Undertakings by Government Agencies

This circular outlines the conditions under which a Performance Bond or Unconditional Undertaking covering contracts entered into by NSW Government agencies are acceptable. This Circular is issued as a Treasurers Direction to all agencies under section 9 of the Public Finance and Audit Act 1983.