IRD recently released following special determination

  • Special Determination S41: "Application of the financial arrangements rules to a public–private partnership agreement". This determination relates to an arrangement involving the finance, design, construction and ongoing provision of asset management and facilities maintenance services in respect of a prison by a limited partnership under a public–private partnership agreement with the Crown.
  • Special Determination S42: “Application of the financial arrangements rules to the D&C Phase of a public–private partnership agreement”. This determination relates to an arrangement involving the finance, design, construction and ongoing provision of asset management and facilities maintenance services in respect of a prison by a limited partnership under a public–private partnership agreement with the Crown.

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