Full title: Guide to commercialisation in the Commonwealth public sector / Department of Finance.

Author/creator: Australia. Department of Finance.

Date: 1996..

Call Numbers: NQ352.40994/1

Record Identifier: 74VvDJ4x5PR3

Language: English

Formats: Books

Contents: 176 p. ; 30 cm., Part I. Commercialisation principles -- What is commercialisation -- Benefit of commercialisation -- Risks associated with commercialisation -- Extent to which Commonwealth organisations undertake commercialisation activities -- Elements of commercialisation -- Competition -- When should commercialisation be used? -- Constitutional constraints to commercialisation -- Which organisational form: an FMA [financial management and accountability legislation] agency or a CAC [Commonwealth authorities and companies legislation] body? -- Corporatisation -- Privatisation -- Part II. Arrangements for commercialised activities of FMA agencies -- Description of FMA agencies -- Accountability and ministerial oversight arrangements for commercialised activities of FMA agencies other than business units -- Receipts retention mechanisms available for FMA agencies -- Selecting the appropriate receipts retention mechanism -- Arrangements for borrowing, carry-forward, receipts retention and receipts sharing., Accountabilityand ministerial oversight arrangements for business units -- Attachment A. Arrangements for the retention and sharing of receipts from user charging activities of FMA agencies that are not business units -- Attachment B. Principles for the payment of dividends by business units -- Attachment C. List of business units -- Part III. Arrangements for commercialised acitivities of CAC bodies -- Description of CAC bodies -- Other organisations in which the Commonwealth is involved? -- Choice of organisation form -- Legal framework in which CAC bodies operate -- Accountability and ministerial oversight arrangements for CAC bodies -- Arrangements for borrowing, carry-forward, receipts retention and receipts sharing -- Accountability and ministerial oversight arrangements for government business enterprises -- Attachment A. Companies and incorporated associations -- Attachment B. Key reporting provisions of the CAC legislation -- Attachment C. Notification of significant proposals to the responsible Minister., Attachment D. Principles for the payment of dividends by government business enterprises -- Attachment E. List of government business enterprises wholly or partly owned by the Commonwealth -- Part IV. Practical issues -- [1]. Competition principles -- Competition legislation -- In-house production by FMA agencies -- [2]. Risk management -- What is risk? -- Risk management -- Benefits of risk management -- Types of risks relating to activities of Commonwealth organisations -- Risk management by Commonwealth organisations -- Broad framework for managing risks -- The Commonwealth's insurance policy -- Opportunities for the transfer of risk by Commonwealth agencies -- Some specific risks -- Typical contents of risk action plans -- Typical contents of risk management plans -- [3]. Commonwealth organisations which recover costs from levies and/or industry taxes -- [4]. Community service obligations -- Definition and description -- Estimating costs -- Sources of funding -- Accountability arrangements -- Reviews., Introduction of competition or privatisation -- [5]. Costing and pricing commercialised activities -- Need for comprehensive financial data -- Need for transparency -- Costing methodologies -- Data used in the cost analysis -- The cost allocation system -- Treatment of community services obligations -- Distributing joint costs -- Transfer pricing system -- Setting prices -- Other pricing issues -- Review -- [6]. Export activities -- [7]. Companies, subsidiaries and joint venture -- FMA agencies -- CAC bodies -- [8]. Banking, investment and borrowing arrangements -- FMA agencies -- CAC bodies -- [9]. Financial and economic issues -- Financial targets -- Asset valuation -- Capital structures -- [10]. Human resource management, industrial relations and superannuation issues -- [11]. Taxation issues -- The case for applying taxation to Commonwealth agencies -- Types of taxes -- Government decisions on taxing government trading activities -- The choice of a tax regime., [12]. Application of administrative law to commercialised activities -- Background -- AAT [Administrative Appeals Tribunal] Act -- Ombudsman Act -- ADJR [Administrative Decisions (Judicial Review)] Act -- Archives Act -- Privacy Act -- Government business enterprises and Commonwealth administrative law -- [13]. Other practical issues -- Transfer/creation of assets liabilities and owners equity -- Financial management information systems -- Requirements for financial statements and annual reports -- FMA agencies and litigation.

Publishers: [Canberra] : The Dept., 1996.

Notes: Cover title. "July 1996". Includes bibliographical references.

Permalink: https://collection.sl.nsw.gov.au/record/74VvDJ4x5PR3

DDC: 352.40994/1

MMS ID: 991004897449702626