INDEX A Agency accounting based reports C B-3 Agency amalgamations 4-12 Agency classifications C-1 Asset sales and rationalisation 3-11, 8-2 Capital grants Capital expenditure funding sources general government sector Australian Accounting Standards – departures from B-4 Australian economy 2-9 Capital structure (PTE) Australian Government payments 6-2 Cash flow statement Australian Government Guarantee of Borrowings 7-9 B Balance sheet general government sector PTE sector general government sector Classification of agencies non-financial public sector 9-34 Commonwealth Guarantee of Borrowings sustainable 3-13 Commonwealth grants 7-9 Budget contingencies F-3 Budget initiatives and priorities 4-3 2009-10 1-8, 9-10 2010-11 1-2, 9-10 2011-12 to 2013-14 1-5, 9-10 Budget scope Business asset sales Budget Statement 2010-11 1-15, 9-16 4-34 C-1 8-6, 8-7 7-9 5-13, 6-2 Commonwealth Grants Commission capital assessment 6-17 2010 Review 6-15 Commonwealth-State relations 6-1 Concessions Budget result Budget risks 8-10 9-37 Commercial PTEs Borrowings guarantee, Commonwealth 8-6 non-financial public sector 9-26 3-10, 4-9 1-11 9-28 public non-financial corporation sector Better Services and Value Plan 7-7, 7-11, 7-13, 8-9 public non-financial corporation sector Child protection 1-12, 9-13 4-20 F-I B-5, C-1 8-2 by function 5-22 detailed estimates E-26 Consolidated financial statements Consumer Price Index (CPI) Contingencies COAG reform agenda B-1 2-7, 2-17 F-2 4-25, 6-4 Expenses D budget estimates 2010-11 Debt management Demographic change Departures from Australian Accounting Standards 3-14, 7-31 3-19 B-4 Depreciation and amortisation 4-20 Dividends 5-17 Economic Stimulus Plan, Nation Building Economy medium term outlook 6-8, 8-7, 8-21 2-2 risks to budget outcomes F-I Australian economy 2-9 labour market 2-7, 2-14 gross state product 2-5, 2-10, 2-18 New South Wales economic outlook 2-10 risks to economic outlook 2-19 2-4:5, 2-10 3-7 2-12 World Economy 2-8 Education and Training 4-26 Efficiency dividends Electricity sector Emerging issues – GFS Employee costs Employment Energy Reform Strategy Environment and Natural Resources 4-21 composition 4-17 forward estimates 2011-12 to 2013-14 1-7 4-15 3-9, 4-22 other operating 4-19 trends 1-8, D-1 4-15 2-17 recent performance terms of trade by policy area revised estimates 2009-10 2-1 2-8 support for 9-21 growth economic outlook state final demand by function (Uniform Presentation Framework) general government E 1-4 3-11, 4-10, F-2 8-10 9-8 4-17 2-7, 2-14 F Federal financial arrangements 6-1 Financial asset management 7-28 Financial liability and risk management 7-30 Financing costs 4-21 Fines 5-18 Fiscal indicators 3-21 Fiscal measures, UPF Fiscal Responsibility Act 2005 Fiscal Strategy 9-3 3-4, A-1 3-2 targets and principles impact of 2010-11 Budget on the long-term fiscal gap 3-4, 3-17, A-1 3-19 G GAAP - GFS 9-1, B-2 Gambling and betting taxes 5-13 General government agencies see also Budget Paper No. 3 C-1 8-4 4-36 Expenditure reviews whole-of-government 4-12 agency 4-13 balance sheet 1-12, 9-13 budget result 1-2 capital expenditure 1-11 cash flow statement 1-14, 9-16 Budget Statement 2010-11 expenses 1-4, 4-15 net debt 1-12, 7-10 Horizontal fiscal equalisation Hotels Duty 5-4 Housing supply and construction 4-4 net financial liabilities 1-12, 7-4 operating statement 1-6, 9-10 support for 1-3, 5-1 Housing – social revenues scope C-1 service delivery 4-21 superannuation liabilities 7-18 General purpose payments GFS - GAAP 5-13 9-1, B-2 6-18 distribution 6-15 Government finance statistics 5-13, 6-12 Inflation 4-21 9-8 Grants expenditure 4-20 Grant revenue 5-13 2-7, 2-27 Infrastructure investment 3-12 Insurance 7-22 Insurance management 7-32 Insurance protection tax Health and Hospitals Reform 5-4, 7-25 5-16 Intergovernmental financial relations 6-1 Intergovernmental agreement, COAG 6-4 Investment returns – TMF and State Super 7-30 J James Hardie Funding Arrangements Key fiscal indicators 4-25, 6-7 3-21 L Land under roads 7-23, 7-25 7-27 K Labour market H HIH 2-7, 2-17 6-13 emerging issues Gross state product 8-20 I Interest income (revenue) cross subsidies NSW share 3-8, 5-3 Interest expense – see net debt Goods and services tax (GST) GST revenue grants 6-3, 6-15 2-7, 2-14 B-5 Land tax 5-11 Law and Order 4-31 Liabilities Henry Tax Review Home Warranty Insurance Scheme 5-6 7-26 insurance liabilities net financial liabilities superannuation liabilities Budget Statement 2010-11 7-23 3-15, 7-2 7-18 other liabilities 7-33 Licences (Revenue) 5-19 Loan Council reporting requirements 9-40 Long-term fiscal gap 3-19 Lotteries Corporation, NSW proceeds of sale 8-3 7-17 M Marketable securities duty NSW Lotteries Corporation proceeds of sale 7-17 Non-financial public sector statements Non-commercial PTEs 5-5 4-30 Motor Vehicle Taxes 5-12 N 6-11, 8-7, 8-21 6-12 National Agreements 6-4, 6-8 National Partnerships 6-5, 6-9 Net Assets Holding Level Policy 7-27 Net debt general government sector PTE sector total state sector 8-6, 8-8 O general government sector 1-2 public trading enterprises 8-5 Operating Statement general government sector Nation Building for the Future 9-31, 9-34, 9-37 Operating results Metropolitan Transport Plan Nation Building – Economic Stimulus Plan 8-3 1-12, 3-14, 7-10 7-12 1-7, 9-10 public non-financial corporation sector 9-23 non-financial public sector 9-31 Overseas trade 2-7 P Payroll tax 5-11 cuts 5-3 exemption 5-5 revenue 5-11 Pillar (Superannuation Administration Corporation) 8-3 3-15, 7-6 Police and Justice 4-31 Ports sector 8-14 Public Authorities (Financial Arrangements) Act 1987 7-33 Public liability insurance – TMF outstanding claims liability 7-24 Public Order and Safety 4-31 Public Private Partnerships 9-41 Net financial liabilities general government sector 1-12, 3-15, 7-4 public financial enterprise sector 7-6 PTE sector 7-5 total state sector 3-15, 7-2 Net lending/borrowing general government sector 1-2, 3-13, 9-12 Public trading enterprises (PTE) public non-financial corporation sector 9-25 capital expenditure non-financial public sector 9-33 dividends Net operating balance – see Budget result NSW Home Builder’s Bonus 8-1 8-6 5-16 financing of capital expenditure 8-9 net financial liabilities 7-5 5-3 Budget Statement 2010-11 net debt operating performance Uniform Presentation Framework financial statements Public Transport 7-12 9-23, 9-26, 9-28 4-28 R Rail 8-16 Rationalising assets 3-11 service delivery Sale of goods and services (revenue) 5-15 Self insurance 7-22 Service delivery 4-21 SiCorp 7-32 Social housing sector 8-20 Social Security and Welfare 4-33 Sovereign debt 3-6 Specific Purpose Payments - see National partnerships Reform COAG S 8-5 6-4 4-23, 4-27, 4-30, 4-32, 4-34, 4-37 Stamp duties State final demand State infrastructure program State owned corporations 5-12 2-4:5, 2-10 3-12 8-1, 4-14 Revenue State Plan budget estimates 2010-11 1-3 dividends 5-16 fines 5-18 forward estimates 2011-12 to 2013-14 1-9 4-2 State sector gross financial assets 7-28 gross financial liabilities 7-30 net debt 7-6 net financial liabilities 7-2 GST 5-13 grants and subsides 5-14 Superannuation interest income 5-16 funding plan 7-16 licences 5-19 liabilities 7-14 regulatory fees 5-18 liability forecasts 7-18 management 7-31 revised estimates 2009-10 5-8, D-1 royalties 5-19 Mercer Triennial Review 7-15 sale of goods and services 5-15 unfunded liability estimates and accounting standards 7-20 taxation policy measures 5-1 tax equivalents 5-16 trends and composition 5-7 Risks to budget outcomes F-1 Royalties 5-19 Superannuation Administration Corporation (Pillar) T Taxation revenue gambling and betting taxes Budget Statement 2010-11 8-3 5-9 5-13 land tax 5-11 motor vehicle taxation 5-12 payroll tax 5-11 transfer duty Tax equivalents general government sector expenses by function 9-21 general government sector grants 9-19 5-11 general government sector taxes 9-19 5-16 Harmonised GFS-GAAP reporting Tax expenditures Loan Council reporting by function 5-21 by type of tax 5-20 detailed estimates Taxation policy measures E-2 Uniform Presentation Tables Variations summary 2009-10 D-1 Vertical fiscal imbalance 6-1 Total revenue 5-8 W Total state sector structure C-1 Wages Treasurer’s Advance 5-11 expenses 4-28, 8-10 4-17 growth 2-18, 4-11, F-2 policy 3-10, 4-10 1-4, F-2 Treasury Managed Fund 7-22 Triennial Review – Mercer 7-15 U Unfunded superannuation liabilities 9-9 5-1 2-12 Transport 9-40 V Terms of trade Transfer duty 9-1 7-14, 7-18 Water sector 8-13 Weight tax 5-12 Workers compensation insurance – TMF outstanding claims liabilities 7-24 Uniform Financial Reporting 9-1 World economy 2-8 Uniform Presentation Framework 9-2 WSN Environmental Services 8-3 classification of agencies C-1 departures from Australian Accounting Standards B-3 emerging issues 9-8 Y Youth initiatives general government balance sheet 9-13 general government cash flow statement 9-16 general government operating statement 9-10 general government purchases of non-financial assets 9-22 4-8 Budget Statement 2010-11