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 Guide was led by the Department of Treasury and Finance Victoria, with the assistance of Evans and Peck Pty Ltd, Level 2, 555 Coronation Drive Toowong, Queensland 4066