Hmmm, I have to retract my statement,
I cannot find substantiating evidence to support it.
I have always used Puncture when relating to
Government issues, but it seems by wiki
and perfin specialists the words have become
entwined.
I grew up with a commercial PERFIN or SPIFF
as perforated by private companies.
Officials were punctured in a certain fashion.
(eg Hungary and their 3 hole punctures)
Now it seems Government stamps can be perforated
by puncturing in x fashion, becoming an official perfin.
So certainly disregard what I have said, I'll march
on blindly as before

because to me, there
is a difference.
Here is information pertinent to your original query:
You'll notice punctures are stated often, so it is good that at least you know what's going on.
State & Private Kangaroo & King George V Perfins
The individual States used the Commonwealth stamps for Official use by perforating them similar to the Post Office of the time, New South Wales issues were perforated "OS" over "NSW" between 1902 & 1933, in 1933 this changed to "G" over "NSW" also from 1907, "GR" was used by the Government Railways & "GSB" by the Government Savings Bank, a large number of others were also in use in NSW . Queensland used normal stamps to begin with then "OS" to 1933. South Australia used "SA" from 1903 to 1912, then "OS" until 1933. Tasmania always used "T". Victoria used "OS" from 1902 until 1933 then changed to "VG", I have stamps punctured "VG" that were released in June 1986 for Victoria, so Victoria was using Official stamps at least up until June 1986. Western Australia used "WA" from 1903 to around 1915, then used "OS" until 1933, then changed to "W" over "A". Additional listings include "PWD" for Public Works Department, UNSW for Universality of NSW, HS for the Health Service, not to mention puncture errors that slipped through the system.