This Guide has been updated by the State Services Commission and the Treasury, June 2014.  

Please note that it supersedes Guidance to Departments in Relation to Crown Entities (June 2006) .

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Copyright: This work is licensed under the Creative Commons Attribution 3.0 New Zealand licence. In essence, you are free to copy, distribute and adapt the work, as long as you attribute the work to the Crown and abide by the other licence terms. To view a copy of this licence, visit

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