TC17-07 Accounting for Superannuation
This Circular outlines the accounting treatment for superannuation for NSW public sector entities, in accordance with Australian Accounting Standards. This Circular withdraws and supersedes TC14-05 and applies to NSW public sector entities including Statutory State Owned Corporations, for financial years ending on or after 30 June 2017.
Issued: 26 June 2017 by Treasury
This AR is archived and has been replaced by the following document(s)
Key information
- Status
- Archived
- Type
- NSW Treasury Circular
- Identifier
- TC17-07
- Compliance
- Mandatory
Who needs to know and/or comply with this?
- Departments
- Executive agencies related to Departments
- State Owned Corporations
- Subsidiaries of the NSW Government established under the Corporations Act
About
This Circular outlines the accounting treatment for superannuation for NSW public sector entities, in accordance with Australian Accounting Standards. This Circular withdraws and supersedes TC14-05 and applies to NSW public sector entities including Statutory State Owned Corporations, for financial years ending on or after 30 June 2017.
This circular supersedes and replaces the previous version TC14-05.
The Circular needs to be published to all NSW public sector entities required to prepare general purpose financial statements under the Public Finance and Audit Act 1983 (PFAA), including Statutory State Owned Corporations (SOCs).
This circular supersedes and replaces the previous version TC14-05.