Finance Circular 2003/02
Guidelines for Issuing and Managing Indemnities, Guarantees, Warranties and Letters of Comfort
Purpose
This Circular introduces guidance to Australian Government entities regarding their responsibilities when considering entering into arrangements involving indemnities, guarantees, warranties or letters of comfort on behalf of the Commonwealth. It is primarily aimed at Agencies subject to the Financial Management and Accountability Act 1997 (FMA Act) but may also be useful to Commonwealth Authorities and Companies Act 1997 bodies.
Full Publication
Guidelines for Issuing and Managing Indemnities, Guarantees, Warranties and Letters of Comfort PDF version [
141 KB]
Guidelines for Issuing and Managing Indemnities, Guarantees, Warranties and Letters of Comfort RTF version [
537 KB]
Financial Management Guidance (No. 6)
Financial Management Guidance (No. 6) PDF version [ 805 KB]
Financial Management Guidance (No. 6) RTF version [ 138 KB]
Copyright Notice
© Commonwealth of Australia 2003
This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved. Requests and inquiries concerning reproduction and rights should be addressed to Commonwealth Copyright Administration, Attorney General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at http://www.ag.gov.au/cca [
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Contact for information on this page: finframework@finance.gov.au