Acknowledgement

This Guidance Note is based on the guidance note of the same name prepared under the sponsorship of the Inter-Jurisdictional Alliancing Steering Committee with membership from:

• Department of Treasury and Finance, Victoria (Chair)

• Treasury, New South Wales

• Treasury, Queensland

• Department of Treasury and Finance, Western Australia

• Department of Infrastructure and Regional Development, Australian Government

The production of the Guidance Note was led by the Department of Treasury and Finance Victoria, with the assistance of Freehills, 101 Collins Street, Melbourne.