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 Ernst & Young, 8 Exhibition Street, Melbourne and Freehills, 250 St Georges Terrace Perth 6000.