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 prepared by the Victorian Department of Treasury and Finance, with the assistance of Evans & Peck Pty Ltd Level 2, 555 Coronation Drive Toowong, Queensland 4066.