5.26. The outputs included in ABS GFS publications are varied from time to time but are generally at the ETF level shown in table 5.2. Information relating to general government is always published, whereas information relating to public non-financial corporations, public financial corporations and the public sector as a whole is often (but not always) included in publications. The institutional breakdowns most commonly published relate to national government, state and territory government and local government. Data for state and local government combined are also published. Available information that is not published can always be obtained via special data services.
5.27. The two main ABS GFS publications are:
- Government Financial Estimates, Australia (ABS Cat. no. 5501.0.55.001); and
5.28. The electronic release (ABS Cat. no. 5501.0.55.001) contains forward estimates for the general government, public non-financial corporations and non-financial public sectors only. Publication 5512.0 includes final data for the completed year and the ABS aims to release it by March of the budget year. In addition to ETF data, the publication includes data cross-classified by the GPC.
5.29. Taxation statistics are released in the annual ABS publication Taxation Revenue, Australia (ABS Cat. no. 5506.0), which focuses on revenues of the general government sector in the form of taxes. The statistics are published for the Commonwealth Government, for each State and Territory government, for local government in total in each state and territory, for state and local government combined in each state and territory, and for all levels of government combined. Some figures relating to taxes per head of mean population are also included. The statistics are generally classified at the 2-digit of the taxes classification, which is as follows:
- Government Finance Statistics, Australia (ABS Cat. no. 5512.0).
|1. Taxes on income, profits and capital gains|
|11. Income and capital gains taxes levied on individuals|
|12. Income and capital gains taxes levied on enterprises|
|2. Taxes on employers’ payroll and labour force|
|21. General payroll taxes|
|22. Other employers’ labour force taxes|
|3. Taxes on property|
|31. Taxes on immovable property|
|32. Estate, inheritance and gift taxes|
|33. Taxes on financial and capital transactions|
|4. Taxes on provision of goods and services|
|41. General taxes on provision of goods and services|
|43. Taxes on international trade|
|44. Taxes on gambling|
|45. Taxes on insurance|
|5. Taxes on the use of goods and performance of activities|
|51. Motor vehicle taxes|
|52. Franchise taxes|
|53. Other taxes on use of goods and performance of activities|
5.30. As noted previously, the former annual publication Expenditure on Education, Australia is now available electronically on the ABS website as ABS Cat. no. 5518.0.55.001. The data include expenditure on education classified by economic type (total expenses and net acquisition of non-financial assets) by all levels of Australian government and the private sector. The statistics relating to private expenditure on education are derived from the national accounts. The statistics are also broken down by each of the GPC sub-categories (e.g. primary, secondary, tertiary education) applicable to expenditure on education.
LOCAL GOVERNMENT DATA
5.31. Users interested in detailed GFS data for local governments should contact the Local Government Statistical Unit (LGSU) in Brisbane on telephone (07) 3222 6404. Inquiries can also be directed by mail to Client Services, ABS, PO Box 10, Belconnen, ACT 2616 or by email to email@example.com.
OTHER GFS-RELATED ABS PUBLICATIONS
5.32. ABS publications which indirectly disseminate government finance statistics are:
- Australian System of National Accounts (ABS Cat. no. 5204.0)—this annual publication includes income, capital, financial and balance sheet accounts for general government; income and capital accounts for public non-financial corporations; and data on gross fixed capital formation, by level of government and purpose, for public financial and non-financial corporations. All of these statistics are recorded at current prices.
- Australian National Accounts: National Income, Expenditure and Product (ABS Cat. no. 5206.0)—this quarterly publication includes seasonally adjusted and trend estimates of the quarterly income account for general government recorded at current prices. Additional data available electronically (on Ausstats) include the original data for the general government income account (current prices) in total and for state and local government combined (original, current prices).
- In addition, a supplementary release is made each quarter entitled Australian National Accounts: Quarterly State Details (ABS Cat. no. 5206.0.40.001), which includes quarterly current price and chain volume measures of general government final consumption expenditure and public sector gross fixed capital formation for each state and territory. These measures are available as trend estimates, seasonally adjusted estimates and original data.
- Australian National Accounts: State Accounts (ABS Cat. no. 5220.0)—this annual publication includes current price information on general government final consumption expenditure for the national jurisdiction and the combined state and local levels of government of each state; public gross fixed capital formation for public corporations and general government for the national jurisdiction and the combined state and local levels of government in each state; and general government gross operating surplus in each jurisdiction.