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About the GSF agency list as at March 2026
- ‘GSF agency’ is defined in section 2.4 of the Government Sector Finance Act 2018 (GSF Act).
- This list is an indicative guide to which entities are GSF agencies under the GSF Act. Treasury compiles the GSF agency list based on advice from each portfolio and aims to keep it current at publication, but the list is not updated in real time. Therefore, NSW Treasury does not guarantee the completeness or timeliness of the information in the GSF agency list.
- For any general queries about the GSF agency list, contact Treasury via legislation@treasury.nsw.gov.au. Specific questions about an agency in this list should be directed to the relevant agency in the first instance, or their Portfolio Department.
Advice for GSF agencies
- Entities should have regard to the definition of ‘GSF agency’ in the GSF Act when determining their GSF agency status, and obtain appropriate legal advice from their legal team when in doubt.
- Entities are responsible for determining whether they are GSF agencies, and advising Treasury. The list is not itself determinative of GSF agency status but reflects an agency’s self-assessment. Agencies must ensure that their status on the list is regularly reviewed, seeking legal advice where appropriate.
- You can notify Treasury of any changes via the Notification of a GSF agency status form. This includes new GSF agencies, abolished/dissolved GSF agencies, other updates (change of name/classification/accountable authority/status) or movement between portfolios. Note Treasury will have separate collection updates for substantial Machinery of Government changes.
GSF agencies and GSF Act classifications
- The list identifies GSF agencies by name, GSF Act classification, relevant enabling legislation or arrangement, and the accountable authority.
- The list is grouped by portfolios capturing both department portfolios and other major group types (i.e. State owned corporations, integrity agencies and universities).
- The GSF classification refers to the kind of GSF agency an entity is under the GSF Act. See the table below.
- For information on GSF agencies and guidance about how to determine whether an agency is a GSF agency refer to GSF Agency Fact Sheet (PDF 137.86KB)
| GSF Act | Key |
|---|---|
| Separate GSF agency per s2.4(1)(a) and listed in s2.5(1) | Separate GSF agency |
| Listed GSF agency per s2.4(1)(b)-(g) | Listed GSF agency |
| State owned corporation per s2.4(1)(h) | State owned corporation |
| Statutory body representing the Crown s2.4(1)(i) | Statutory Body |
| NSW Government agency per s2.4(1)(i) | NSW Government agency |
| Entity with money held in an SDA account as per s2.4(1)(j) | Special Deposits Account Entity |
| Public Service agency per s2.4(1)(k) | Public Service agency |
| Prescribed as a GSF agency per s2.4(1)(l) and listed in Schedule 1 of the GSF Regulation 2024 | Prescribed in the GSF Regulation |
| Entities that are a GSF agency for the purposes of Divisions 6.4-6.6 and prescribed in s4(2)-(4) of the GSF Regulation 2024 | Divisions 6.4 to 6.6 agency |
| Entities to be treated as both a GSF agency and reporting GSF agency for the purposes of Divisions 7.2 and 7.3 (this includes universities and their controlled entities, and those prescribed in s4(5) of the GSF Regulation 2024) | Divisions 7.2 and 7.3 Reporting GSF agency |
| Controlled entity per s2.4(2)(a) and (b) | Controlled |
| Portfolio codes | Portfolio title |
|---|---|
| CCEEW | Climate Change, Energy, the Environment and Water |
| CJ | Communities and Justice |
| CITHS | Creative Industries, Tourism, Hospitality and Sport |
| CS | Customer Service |
| Education | Education |
| PHI | Planning, Housing and Infrastructure |
| PIRD | Primary Industries and Regional Development |
| Health | Ministry of Health |
| Integrity | Integrity Agency |
| PD | Premier's Department |
| SOC | State Owned Corporations |
| TCO | The Cabinet Office |
| Transport | Transport |
| Treasury | Treasury |
| Universities | Universities and their controlled entities |