TPP21-05 Tax Equivalent Regime and Policy and Guidelines Paper

In accordance with National Competition Policy arrangements, larger State Government businesses are generally subject to the National Tax Equivalent Regime. The Tax Equivalent Regime and Policy applies to those NSW Government commercial businesses that are not subject to the National scheme but which are operating in a competitive market.

The Tax Equivalent Regime and Policy is a component of the NSW Government’s Commercial Policy Framework. The Framework is a suite of policies aiming to replicate in commercially focused Government businesses the disciplines and incentives that lead private sector businesses towards efficient commercial practices.

This 2021 edition of Tax Equivalent Regime and Policy withdraws and supersedes the previously issued edition (TPP03-4).