Professional Update January - March 2022
Contents

Hot Topics

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NSW Treasury Pronouncements

The NSW Treasury has issued the following pronouncements:

TPG 22-06 ‘Financial Reporting Code for NSW General Government Sector Entities’

NSW Treasury released TPG22-06 ‘Financial Reporting Code for NSW General Government Sector Entities’ (the Code), which 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. The Consolidated Financial Statements of New South Wales report on the General Government Sector (GGS) entities and the Total State Sector.

The Code is not mandatory in its entirety and NSW GGS entities may tailor the model disclosures to their individual circumstances. However, financial reports must be prepared in accordance with Australian Accounting Standards (AAS) and Treasury requirements, including annual Treasury Policy and Guidelines on Mandates of options and major policy decisions under AAS.

The Code has been updated for changes in AAS and Treasury policy requirements. AASB 1059 ‘Service Concession Arrangements: Grantors’ disclosures required on transition has been removed.

Entities should consider emerging financial reporting issues when preparing their financial reports. This includes considering the impact of climate related matters if the effect of climate risk is material to their entity and therefor financial reports.

This Code supersedes the previous version issued as NSW Treasury Policy and Guidelines Paper TPP 20-09. This version applies to financial years ending on or after 30 June 2022.

TPG 22-07 'Mandates of options and major policy decisions under Australian Accounting Standards'

NSW Treasury released TPG 22-07 'Mandates of options and major policy decisions under Australian Accounting Standards', which updates the mandates of accounting policy options and major policy decisions for recent amendments to Australian Accounting Standards and Treasury policy requirements.

This TPG is mandatory and applies to GSF entities required to prepare general purpose financial statements under section 7.6 of the Government Sector Finance Act 2018 for financial years ending on or after 30 June 2022.

The main changes to the mandates include:

  • removal of certain mandates required on adoption of AASB 1059 ‘Service Concession Arrangements: Grantors’
  • an update to the list of Accounting Standards/Interpretations issued by the Australian Accounting Standards Board which are not yet effective and the policy position that these cannot be adopted early.

This TPG supersedes and withdraws TC 20-08 ‘Mandates of Options and Major Policy Decisions under Australian Accounting Standards’. This TPG must be read in conjunction with Treasury’s circulars and policy papers regarding Australian Accounting Standards.

This TPG does not apply to universities and their controlled entities.

TPP 21-14 ‘NSW Government Financial Risk Management Policy’

NSW Treasury released TPP 21-14 ‘NSW Government Financial Risk Management Policy’ (the Policy), which has been developed to improve central visibility of the State’s financial risks and ensure that these risks are effectively managed from a whole-of-State perspective. The focus of the Policy is on addressing the following market risks:

  • interest rate risk
  • debt management (including re-financing risk)
  • foreign exchange risk
  • commodity price risk.

It sets out two core requirements for government entities to follow:

  • identify and report financial risk exposures to the NSW Treasury Corporation (TCorp) and Treasury in a timely manner and monitor them once identified
  • manage material exposures with TCorp’s assistance.

The Policy applies to all government entities from January 2022 and supersedes TPP 07-07 ‘Commercial Policy Framework: Treasury Management Policy’ and TPP 18-03 ‘NSW Government Foreign Exchange Risk Policy’.

TPG 22-02 ‘Ownership and Portfolio Expectations Policy’

NSW released TPG 22-02 ‘Ownership and Portfolio Expectations Policy’, which outlines the ownership and portfolio expectations that the NSW Government (the Government) holds for State Owned Corporations (SOCs), and the mechanism for issuing a Statement of Expectations (SoE).

This TPG seeks to:

  • articulate the Government’s ownership rationale for SOCs
  • provide an overview of the policy and legislative framework for SOCs
  • set out the requirements for issuing an SoE.

Although primarily intended for SOCs, the Government may wish to issue an SoE to other government businesses and application be applied on a case-by-case basis.

TC 22-01 ‘Statutory Act of Grace Payments’

NSW Treasury has issued TC 22-01 ‘Statutory Act of Grace Payments’ (the Circular), which advises that Ministers have the power under section 5.7 of the Government Sector Finance Act 2018 (GSF Act) to make an act of grace payment (Statutory Act of Grace Payment). The exercise of this power is at the discretion of the Minister or the Minister’s delegate.

Statutory Act of Grace Payments may be made under section 5.7 of the GSF Act where the Minister, or Minister’s delegate, is satisfied that there are “special circumstances”, or other circumstances of a kind prescribed by regulation. There are currently no other circumstances prescribed by regulation.

This Circular supersedes TC 21-02 ‘Statutory Act of Grace Payments’.

 

Office of Local Government Pronouncements

Circular 22-01 ‘Local Government Code of Accounting Practice and Financial Reporting 2021-22’,

This Circular advises councils and joint organisations (JOs) of the release of the Local Government Code of Accounting Practice and Financial Reporting for 2021-22 (the Code).

The Code prescribes the format for preparing councils’ and JOs’ 2021-22 financial statements and must be used in preparing their annual financial statements in accordance with the Local Government Act 1993 and the Local Government (General) Regulation 2005. It applies to each NSW council’s general purpose financial statements (GPFS), special purpose financial statements and special schedules, and the GPFS prepared by JOs. The Code replaces the previous version of the Code.

Circular 22-02 ‘New guidelines covering section 358 applications and Public Private Partnerships (PPP)’

This Circular advises councils that the new PPP and section 358 Guidelines combine information spread over circulars and guidance documents and are clearer and more informative with updated guidance to aid council’s understanding of the process and factors they are required to consider before making an application.

The revised PPP Guidelines, issued pursuant to section 400C of the Local Government Act 1993 (the Act), require councils to comprehensively address the rationale for the proposed PPP projects and are mandatory guidelines that councils must comply with.

The new section 358 Guidelines replace previous guidance in Circular 07-49. The new guidelines have been issued pursuant to section 23A of the Act. They expand the range of considerations to provide councils with a better understanding of the procedures and processes to be followed when considering an application to the Minister under section 358 of the Act. It must be taken into account before a council makes a relevant decision.

Circular 22-03 ‘Guidelines for Additional Special Variation (ASV) Process for 2022-23'

This Circular advises councils that the Independent Pricing and Regulatory Tribunal (IPART) will accept and process an additional round of 2022-23 Special Variation (ASV) applications from councils.

This one-off ASV round is available for the 2022-23 financial year only and applies to councils that can demonstrate the need for a special variation to meet the obligations they set for 2022-23 in their 2021-22 Integrated Planning and Reporting documentation. For applications made under the ASV process, the ASV Guidelines set out in this Circular apply in place of the Guidelines for the preparation of an application for a special variation to general income issued by the Office of Local Government in 2020.

Under this ASV round of applications, IPART will accept applications until 29 April 2022 and will notify councils of its decision no later than 21 June 2022. Application forms, information papers, and submission details are published on IPART’s website.

 

Greater transparency needed for NSW Government’s use of machine technology in decision-making

The NSW Ombudsman released the report, The new machinery of government: using machine technology in administrative decision-making, which describes the increasing use of machine technologies in government decision-making processes in the areas such as fines enforcement, policing, child protection and driver licence suspensions.

The NSW Ombudsman highlighted the potential issues that could arise if machine technology is used in ways that do not accord with standards of lawfulness, transparency, fairness and accountability could lead to findings of maladministration or potentially unlawful conduct.

The report provides practical guidance to agencies on the proactive steps they should take, including:

  • ensuring the design of machine technology involves experts from fields other than IT, including legal advisors
  • giving careful consideration to the relationship between the machine and the ultimate human decision-maker
  • building a rigorous pre-deployment testing and ongoing auditing regime
  • taking action to ensure appropriate transparency.

The report also suggests that agencies consider seeking Parliamentary approval through legislation before machine technology is adopted for important administrative functions.

 

ACNC urged charities to get systems in place now to comply with new obligations

The Australian Charities and Not-for-profits Commission (ACNC) has urged charities to ensure they have systems in place to comply with amended reporting obligations that come into effect from the 2022 Annual Information Statement (AIS) reporting period onwards.

The Australian Charities and Not-for-profits Commission Amendment (2021 Measures No. 3) Regulations 2021 amendments affected:

  • charity size thresholds based on revenue
  • disclosure of remuneration for key management personnel
  • disclosure of related party transactions.

The existing and revised revenue thresholds that define the small, medium and large registered charities are:

Registered charity size Small Charity Medium Charity Large Charity
New revenue thresholds Less than $500,000 $500,000 to less than $3 million $3 million or more
Previous revenue thresholds Less than $250,000 $250,000 to less than $1 million $1 million or more

The increased revenue thresholds may impact the classification of registered charities and accordingly affect their reporting obligations. While medium and large registered charities must submit an Annual Financial Report (the financial reports), small registered charities are only required to submit an AIS to the ACNC.

The amended reporting obligations also include the following new requirements for registered charities that prepare special purpose financial statements:

  • large registered charities must disclose key management personnel remuneration, applicable from the 2022 AIS reporting period
  • medium and large registered charities must disclose related party transactions, applicable from the 2023 AIS reporting period.

Further details can be found in the news release Charities urged to systems in place now to comply with new obligations.

 

Results from ASIC’s review of 30 June 2021 financial reports

The Australian Securities and Investments Commission’s (ASIC) latest review of the financial reports of 150 listed entities for the year ended 30 June 2021 has resulted in inquiries of 29 entities on 53 matters. The largest numbers of matters related to impairment of assets, disclosure of business risks in the organisation’s operating and financial review and revenue recognition.

ASIC’s full list of inquiries related to the following matters:

  • impairment
  • expected credit losses on loans and receivables
  • operating and financial review
  • revenue recognition
  • tax accounting
  • expense deferral
  • business combinations
  • borrowings
  • provisions.

 

Quadrennial review of the Audit Office of New South Wales by the Parliament of New South Wales Public Accounts Committee

Section 48A of the Government Sector Audit Act 1983 (the Act) requires a review of the Audit Office of New South Wales be conducted at least once every four years. The review examines auditing practices and standards in carrying out the Auditor-General’s functions under the Act. The last review was completed in 2018.

The Public Accounts Committee (PAC) appointed O’Conner Marsden and Associates Pty Limited in November 2021 to undertake a quadrennial review covering the period 2018 to 2021. The review is anticipated to be completed by mid-2022 and is expected to be published by the PAC on the NSW Parliamentary website.

 

Audit Office of New South Wales

Margaret Crawford, Auditor-General for New South Wales – presentations, attendances and interviews

Organisation Event Involvement Date
Department of Premier and Cabinet Young Professionals Network Breakfast Attendance 30 March 2022
Institute of Public Administration Australia NSW CEO and Young Professionals Breakfast Attendance 25 March 2022
CPA Australia International Women's Day luncheon Presentation 11 March 2022
Institute of Public Administration Australia NSW On the Couch with Karen Webb APM Attendance 10 March 2022
NSW Public Service Commission (PSC) NSW PSC International Women’s Day event Attendance 8 March 2022
Committee for Economic Development of Australia State of the State – Hon Dominic Perrottet MP Attendance 25 February 2022
Department of Customer Service Audit and Risk Committee Cluster Chairs Forum Presentation 22 February 2022
Public Accountability Committee Inquiry into the Transport Asset Holding Entity Giving evidence 10 February 2022
Australia New Zealand School of Government Deputies Leadership Program – Module 2 Presentation 2 February 2022

 

Auditor-General’s reports to Parliament

Report Type of report Report date
Local government business and service continuity arrangements for natural disasters Performance audit 17 February 2022
State Finances 2021 Financial audit 9 February 2022
Integrity of grant program administration Performance audit 8 February 2022

 

Accounting Update

Australian update – Australian Accounting Standards Board (AASB)

Topics discussed included:

AASB Meeting Highlights – 23–24 February 2022

  • sustainability reporting
  • AUASB update
  • insurance activities in the public sector
  • classification of debt with covenants as current or non-current
  • extending transition relief under AASB 1 ‘First-time Adoption of Australian Accounting Standards’
  • fair value measurement for not-for-profit entities
  • research update
  • not-for-profit private sector financial reporting framework
  • supply chain financing
  • accounting policy disclosures in special purpose financial statements of certain for-profit private sector entities.

Latest news, accounting standards and work-in-progress documents from the AASB included:

Name Type of document/event Publication date
ED 320 Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities Exposure draft 30 March 2022
AASB & NZASB Virtual Roundtable Discussion: AASB ED 319/NZASB ED 2022-3 Insurance Contracts in the Public Sector Roundtable 24 March 2022
AASB 2022-1 ‘Amendments to Australian Accounting Standards – Initial Application of AASB 17 and AASB 9 – Comparative Information Standard 22 March 2022
AASB/AFAANZ Academic Roundtable: European Financial Advisory Group’s Discussion Paper on Intangible Assets on 5 April 2022 Roundtable 21 March 2022
AASB webinar – Income of not-for-profit entities: AASB 15 and AASB 1058 – AASB staff education session Webinar 10 March 2022
ED 319 and Fatal-Flaw Review Draft Standard: Insurance Contracts in the Public Sector Exposure draft 9 March 2022
AASB Staff Paper Intangible Assets: Reducing the Financial Statements Information Gap through Improved Disclosures Staff paper 8 March 2022
Forthcoming webinar – Income of not-for-profit Entities: AASB 15 and AASB 1058 – AASB staff education session Webinar 10 February 2022
AASB Exposure Draft ED 318 Illustrative Examples for Income of Not-for-Profit Entities and Right-of-Use Assets arising under Concessionary Leases Exposure draft 25 January 2022

 

International Update – International Accounting Standards Board (IASB)

Topics discussed included:

IASB Meeting Highlights – 22–24 March 2022

  • extractive industries
  • financial instruments with characteristics of equity
  • post implementation review of IFRS 9
  • maintenance and consistent application of IFRIC update
  • primary financial statements
  • business combinations under common control
  • second comprehensive review of the IFRS for SMEs standard.

IASB Meeting Highlights – 21–24 February 2022

  • dynamic risk management
  • disclosure initiative – targeted standards-level review of disclosure
  • rate-regulated activities
  • financial instruments with characteristics of equity
  • primary financial statements
  • maintenance and consistent application for: availability of a refund, provisions for targeted improvement, lease liability in a sale and leaseback
  • post implementation review of IFRS 10-12
  • second comprehensive review of the IFRS for SMEs standard.

IASB Meeting Highlights – 25 January 2022

  • business combinations under common control
  • primary financial statements
  • maintenance and consistent application for: proposed amendments to IAS 21, IFRIC update
  • feedback on IFRS taxonomy 2021 – proposed update 3
  • board work plan update
  • approach to prioritising matters arising from post-implementation reviews.

International Update – International Financial Reporting Standards (IFRS) Foundation

Latest news from the IFRS Foundation included:

Name Publication date
March 2022 IFRS for SMEs Update now available 30 March 2022
IASB issues IFRS Accounting Taxonomy Update for Disclosure of Accounting Policies and Definition of Accounting Estimates 15 February 2022
Watch two new webcasts explaining the IASB’s Exposure Draft Supplier Finance Arrangements 4 February 2022

 

International Update – International Public Sector Accounting Standards Board (IPSASB)

Topics discussed included:

IPSASB Meeting Highlights – 21–25 March 2022

  • governance
  • program and technical director’s report on work program
  • natural resources
  • mid-period work program consultation
  • sustainability reporting
  • other lease-type arrangements
  • revenue / transfer expenses
  • measurement
  • conceptual framework – phase 1
  • non-current assets held for sale and discontinued operations.

IPSASB Meeting Highlights – 24 February 2022

  • retirement benefit plans
  • natural resources
  • sustainability reporting.

Recent news from the IPSASB included:

Name Publication date
IPSASB proposes important limited scope updates to its Conceptual Framework 1 February 2022

IPSASB has recently issued:

Name Publication date
IPSAS 43, Leases                                                                                                   31 January 2022
Improvements to IPSAS, 2021 24 January 2022

 

Auditing Update

Australian Update – Auditing and Assurance Standards Board (AUASB)

Topics discussed included:

AUASB Meeting Highlights – 8 March 2022

  • sustainability – IAASB and AUASB update
  • going concern – IAASB project plan
  • fraud – IAASB issues paper
  • audit evidence – initial review of IAASB draft standard
  • listed entity and public interest entity definition – IAASB project plan
  • less complex entities consultation paper – further considerations
  • FRC and audit quality update.

Latest news from the AUASB included:

Name Publication date
Proposed IAASB Standard for Less Complex Audits not supported by AUASB in its current form 1 February 2022

 

International Update – International Auditing and Assurance Standards Board (IAASB)

Topics discussed included:

IAASB Meeting Highlights – 14–18 & 23 March 2022

  • going concern
  • listed entity and public interest entity
  • fraud
  • audit evidence
  • sustainability assurance.

Latest publications from the IAASB included:

Name Publication date
Conforming and consequential amendments to the IAASB’s other standards as a result of the new and revised quality management standards 19 January 2022

 

Ethics Update

Australian Update – Accounting Professional and Ethical Standards Board (APESB)

APESB Meeting Highlights – 10 March 2022

  • international and other activities
  • proposed project on conforming amendments to APESB pronouncements for quality management
  • update on technology project
  • project update on APES 230 ‘Financial Planning Services’
  • proposed revisions to APES 110 for the definition of listed entity and public interest entity
  • project update on the non-assurance services provisions of APES 110
  • proposed revisions to fee-related provisions of APES 110.

APESB Meeting Highlights – 7 February 2022

  • proposed reissue of APES 320 as ‘Quality Management for Firms that provide Non-Assurance Services’.

Latest news and media releases from the APESB included:

Name Publication date
APESB re-exposes referral source provisions of the Code 29 March 2022
APESB releases new quality management standard for non-assurance services 22 February 2022
APES issues amendments to the Code on the objectivity of reviewers 18 February 2022

 

International Update – International Ethics Standards Board for Accountants (IESBA)

Topics discussed included:

IESBA Meeting Highlights – 14–16 March 2022

  • Emerging Issues and Outreach Committee update
  • public interest entity rollout
  • IESBA-IFAC adoption and implementation collaboration
  • benchmarking
  • strategy and work plan
  • tax planning
  • technology fact finding and thought leadership.

Latest news from the IESBA included:

Name Publication date
IESBA Addresses Independence Expectations in Group Audits 28 February 2022
IESBA Takes Firm Action to Respond to Transformative Effects of Technology 18 February 2022
IESBA Staff Releases FAQs on Revised Fee-related Provisions of IESBA Code 31 January 2022

 

NSW Treasury

NSW Treasury documents and resources

Treasury’s recent releases included:

Name Publication date
TPG22-07 ‘Mandates of options and major policy decisions under Australian Accounting Standards’* 8 March 2022
TPG22-06 ‘Financial Reporting Code for NSW General Government Sector Entities’* 8 March 2022
TPG22-05 ‘Carry Forwards Policy’ 2 March 2022
TPP22-08 ‘Small Business Definition’ 28 February 2022
TPG22-02 ‘Ownership and Portfolio Expectation Policy’* 3 February 2022
TPG22-03 ‘Establishing and Monitoring the Performance of NSW Government Residual Entities’ 1 February 2022
TPP21-14 ‘NSW Government Financial Risk Management Policy’* 31 January 2022
2020-21 Crown Related Entities and Special Deposit Accounts 31 January 2022
2020-21 NSW Treasury Annual Report 31 January 2022
TC22-01 ‘Statutory Act of Grace Payments’* 31 January 2022
2020-21 NSW Report on State Finances 24 January 2022
TPG21-11 ‘Parameter and Technical Adjustments and New Policy Proposals (Measures)’ 22 December 2022

*For more information refer to Hot Topics section.

 

Department of Premier and Cabinet (DPC)

Ministerial Memoranda and Department Circulars

DPC released the following memos and circulars:

Name Type of document Publication date
M2022-02 ‘Management of Industrial Disputes and Bargaining Matters’ Memorandum 3 March 2022
C2022-01 ‘Instruments of Authorisation and Delegation 2022’ Circular 11 February 2022
M2022-01 ‘Protocols for NSW Participation in Intergovernmental Ministers’ Meetings’ Memorandum 20 January 2022

 

Public Accountability Committee

Inquiries and Reports

Inquiries and Reports tabled in NSW Parliament included:

Name Type of document Publication date
Report No. 12 – NSW Government’s management of the COVID-19 pandemic Report 25 March 2022
Report No. 11 – Public Accountability Committee – Further inquiry into the regulation of building standards Report 25 February 2022
Report No 10 – Public Accountability Committee – NSW Government grant programs – Final report Report 24 February 2022

 

Office of Local Government (OLG)

Recent publications released included:

Name Publication date
22-04 ‘Payment of councillor superannuation’ 15 March 2022
22-03 ‘Guidelines for Additional Special Variation (ASV) Process for 2022-23’* 8 March 2022
22-02 ‘New guidelines covering section 358 applications and Public Private Partnerships (PPP)’* 8 March 2022
22-01 ‘Local Government Code of Accounting Practice and Financial Reporting 2021-22’* 24 January 2022

* For more information refer to Hot Topics section

 

Australian Securities and Investments Commission (ASIC)

Recent speeches and media releases included:

Name Publication date
Blowing the whistle 15 March 2022
The Australian Cyber Security Centre encourages Australian organisations to urgently adopt an enhanced cyber security position 1 March 2022
21-355MR ASIC urges greater focus on material business risk disclosure in financial reports 15 December 2022
21-354MR ASIC review of 30 June 2021 financial reports* 15 December 2022

* For more information refer to Hot Topics section

 

Australian Charities and Not-for-profits Commission (ACNC)

Recent news and media included:

Name Publication date
New rules covering meetings and documents provide flexibility for many charities 2 March 2022
Upcoming changes to charity size thresholds are good news for charities* 20 January 2022

* For more information refer to Hot Topics section

 

Publications by Australian and New Zealand Audit Offices

Australian National Audit Office

Australian National Audit Office (ANAO) Type of report Publication date
Human Biosecurity for International Air Travellers during COVID-19 Performance audit 24 March 2022
Management of Threatened Species and Ecological Communities under the Environment Protection and Biodiversity Conservation Act 1999 Performance audit 17 March 2022
Risk Management Framework 2022-24 Corporate 7 March 2022
Remote Housing in the Northern Territory Performance audit 22 February 2022
Australian Government Advertising: May 2019 to October 2021 Performance audit 17 February 2022
Award of Funding under the Safer Communities Fund Performance audit 14 February 2022
Service delivery through other entities Audit insights 25 January 2022
Department of Defence’s Procurement of Six Evolved Cape Class Patrol Boats Performance audit 16 December 2021

 

Australian Capital Territory Audit Office

Australian Capital Territory Audit Office (ACT AO) Type of report Publication date
Fraud Prevention Performance audit 3 March 2022
Management of detainee mental health services in the Alexander Maconochie Centre Performance audit 2 March 2022
Campbell Primary School Modernisation Project Procurement Performance audit 22 December 2021

 

Northern Territory Auditor-General's Office

Northern Territory Auditor-General's Office (NT AGO) Type of report Publication date
Report to the Legislative Assembly Financial audit and other audit/reviews 29 March 2022

 

Queensland Audit Office

Queensland Audit Office (QAO) Type of report Publication date
State Finances 2021 Financial audit 8 March 2022

 

South Australian Auditor-General’s Department

South Australian Auditor-General’s Department (SA AGD) Type of report Publication date
SA Health’s management of personal protective equipment Performance audit 27 January 2022
Update to the annual report for the year ended 30 June 2021 Financial report 27 January 2022

 

Tasmanian Audit Office

Tasmanian Audit Office (TAS AO) Type of report Publication date
Report of the Auditor-General No. 5 of 2021-22: Auditor-General’s Report on the Financial Statements of State entities, Volume 2 Financial audit 24 March 2022

 

Victorian Auditor-General’s Office

Victorian Auditor-General’s Office (VAGO) Type of report Publication date
Effectiveness of the Navigator Program Performance audit 23 March 2022
Business Continuity During COVID-19 Performance audit 23 February 2022

 

New Zealand Office of the Auditor-General

New Zealand Office of the Auditor-General (NZ OAG) Publication date
Controller update: July to December 2021 17 March 2022
Commentary on He Tirohanga Mokopuna 2021 15 March 2022
Implementation of recommendations – Preparations for the nationwide roll-out of the COVID-19 vaccine 10 March 2022

 

Other Useful Resources

The Treasury (Australian Government)

Recent publications included:

Name Publication date
Evaluation of the 2021 foreign investment reforms – Final Report 14 February 2022
Reaching for the stars: Australian firms and the global productivity frontier 7 February 2022
Consumer Data Right – Strategic Assessment Outcomes 24 January 2022

 

Independent Pricing & Regulatory Tribunal (IPART)

Recent IPART papers and reports included:

Name Industry Type of Document Publication date
NSW councils apply for rate increases Local government Media release 15 February 2022