TPG22-28 Returns on Equity Investment
This guidance applies to the treatment of contributions from the General Government Sector (GGS) to State Owned Corporations (SOCs) for the purposes of:
Issued: 6 September 2022 by Treasury
Key information
- Status
- Active
- Type
- NSW Treasury Policy and Guidelines Paper
- Identifier
- TPG22-28
- Compliance
- Mandatory
Who needs to know and/or comply with this?
- State Owned Corporations
About
This guidance applies to the treatment of contributions from the General Government Sector (GGS) to State Owned Corporations (SOCs) for the purposes of:
Preparing the budget papers and budget aggregates
Preparing the Annual Consolidated State Financial Statements under s7.17 of the Government Sector Finance Act 2018 (GSF Act).
This guidance applies to the treatment of contributions from the General Government Sector (GGS) to State Owned Corporations (SOCs) for the purposes of:
Preparing the budget papers and budget aggregates
Preparing the Annual Consolidated State Financial Statements under s7.17 of the Government Sector Finance Act 2018 (GSF Act).
It is important that State Owned Corporations (SOCs) also review and apply the relevant:
legislation
government policies and circulars e.g. Treasury Commercial Policy Framework
Australian Accounting Standards (AAS)
This guidance does not apply to NSW government owned corporations that are not also State Owned Corporations (SOCs). Further guidance for government owned corporations that are not also SOCs is under development.