Competitive neutrality policies currently require governments to account for the full cost of providing goods and services and make the value of any taxpayer subsidies explicit. Without them, Government businesses may price their goods and services too low, which locks other businesses out and ultimately leads to higher costs and poorer services.

This issues paper is the first stage in the review of NSW’s competitive neutrality policies and processes. The paper provides context for the review, including why competitive neutrality is important, and discusses the current policies and processes.  The review will be finalised in February 2023.