Finance Circular 2003/02
Guidelines for Issuing and Managing Indemnities, Guarantees, Warranties and Letters of Comfort
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.
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)
© Commonwealth of Australia 2003
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