| (1) | Treasurer’s Instructions are issued under the authority of the Act and, subject to Instruction 105 (4), require compliance by all Heads of Agency. |
| (2) | Revised Treasurer's Instructions will be issued from time to time and will apply from the effective date. |
| (3) | Where a Head of Agency considers that a Treasurer’s Instruction should be varied or not apply, the Head of Agency may seek approval from the Treasurer for particular Instructions not to apply or to be varied. The request for approval should indicate: |
 | (a) | the reason why the Instruction should be varied or not apply; |
| (b) | alternatives to the existing Instructions; and |
| (c) | the effect of the Instruction being varied or not being applicable, if approved. |
| (4) | The Treasurer may vary or revoke a Treasurer’s Instruction or authorise alternatives to operate in particular cases. |
