Documents Library

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).

TPP08-1 Accounting Policy - Accounting for Financial Instruments

TPP07-3 Service Costing in General Government Sector Agencies

This policy has been archived.

The aim of this Policy & Guidelines Paper is to assist General Government agencies develop a better understanding of their activities and services, and the assumptions underlying current and expected future service costs. It sets out guidelines for better practice, and it is expected that agencies and NSW Treasury will use the RSP process as a means to improve approaches to costing, as well as the quality of costing information, over time.

TPP06-08 Accounting Policy - Accounting for Privately Financed Projects

TC20-07 withdraws this policy.

This accounting policy provides guidance for public sector entities for accounting for Privately Financed Projects (PFPs).

TPP06-6 Accounting Policy - Guidelines for Capitalisation of Expenditure on Property, Plant and Equipment

Discusses the Accounting Standard distinction between capitalising and expensing property, plant and equipment costs. The Guidelines are applicable to all NSW public sector agencies (including Statutory

TPP05-04 Distinguishing For-Profit from Not-For-Profit Entities

This TPP has been replaced by TPP21-07.

Provides guidance to NSW public sector entities in deciding whether they are a for-profit or not-for-profit entity, for the purpose of their general purpose financial report, prepared in accordance with Australian Equivalents to International Financial Reporting Standards (AEIFRS).