Australian Bureau of Statistics

Rate the ABS website
ABS Home > Statistics > By Catalogue Number
ABS @ Facebook ABS @ Twitter ABS RSS ABS Email notification service
5514.0.55.001 - Australian System of Government Finance Statistics: Concepts, Sources and Methods, 2005  
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 31/07/2006   
   Page tools: Print Print Page Print all pages in this productPrint All RSS Feed RSS Bookmark and Share Search this Product

GFS INPUT CLASSIFICATIONS

ECONOMIC TYPE FRAMEWORK CLASSIFICATION

SUMMARY ECONOMIC TYPE FRAMEWORK CLASSIFICATION


SECTION
AND
GROUP
DESCRIPTOR

1Operating statement
11
Revenues
12
Expenses
19
Abnormal/extraordinary items
2Cash flow statement
21
Cash flows from operating activities
22
Cash flows from investments in non-financial assets
23
Cash flows from investments in financial assets for policy purposes
24
Cash flows from investments in financial assets for liquidity management purposes
25
Cash flows from financing activities
26
Net increase/(decrease) in cash held
3Reconciliation statement
31
Non-cash items
32
Change in assets and liabilities
33
Net cash from operating activities (transfer to cash flow statement)
4Supplementary statement
41
Finance leases acquired
5Intra-unit transfers other than revaluations and accrued transactions
50
Intra-unit transfers other than revaluations and accrued transactions
6Revaluations and other changes in the volume of assets
61
Revaluations
62
Other changes in the volume of assets
8Balance Sheet
81
Assets
82
Liabilities
83
Capital, retained earnings and reserves

EXPANDED ECONOMIC TYPE FRAMEWORK


GROUP,
SUBGROUP AND
CLASS
DESCRIPTORUNITSOTHER
CLASSIFICATIONS

SECTION 1: OPERATING STATEMENT

11REVENUES
111Taxation revenue
1110Taxation revenueGGGPC, TC, SDC
1111Taxes on income (derived by the ABS)GGGPC, TC, SDC
1112Other current taxes (derived by the ABS)GGGPC, TC, SDC
1113Taxes on products (derived by the ABS)GGGPC, TC, SDC
1114Other taxes on production (derived by the ABS)GGGPC, TC, SDC
1115Capital taxes (derived by the ABS)GGGPC, TC, SDC
112Sales of goods and services
1120Sales of goods and servicesGPC, SDC
113Property income
1131Interest incomeGPC 3410, SDC
1132Dividend incomeGPC, SDC
1133Income from public enterprises as income tax equivalentsGGGPC, SDC
1134Income from public enterprises as wholesale sales tax equivalentsGGGPC, SDC
1135Land rent incomeGPC, SDC
1136Royalty incomeGPC, SDC
1137SeigniorageGPC, SDC
114Other current revenue
1141Revenue from current grants and subsidiesGPC, SDC
1142Gains/losses on non-financial assetsGPC
1143Gains/losses on financial assets (securities marked-to-market)GPC
1144Gains/losses on financial assets (derivatives)GPC
1145Gains/losses on other financial assetsGPC
1146FinesGGGPC, SDC
1149Current revenue n.e.c.GPC, SDC
115Capital revenue
1151Revenue from capital grantsGPC, SDC
1152Assets acquired below fair valueGPC, TAC, SDC
1159Capital revenue n.e.c.GPC, SDC
12EXPENSES
121Employee expenses
1211Funded superannuation expensesGPC, SDC
1212Unfunded superannuation expensesGGGPC, SDC
1213Wages, salaries and supplements (non-capitalised)GPC, SDC
1218Employee expenses (provisions adjustments—derived by the ABS)GPC, SDC
1219Other employee expensesGPC, SDC
122Non-employee expenses
1221Provisions for doubtful debts
1222Bad debts written off by mutual agreement (not previously provided)GPC, SDC
1223Benefits to households in goods and servicesGGGPC, SDC
1224Production tax expensesGPC, SDC
1228Non-employee expenses (provisions adjustments—derived by the ABS)GPC, SDC
1229Other non-employee expensesGPC, SDC
123Depreciation and amortisation
1231Depreciation of fixed assets (non-defence)GPC
1232Depreciation of fixed assets (defence)GPC
1233AmortisationGPC
124Current transfer expenses
1241Current grant expensesGPC, SDC
1242Subsidy expensesGGGPC, SDC
1243Current monetary transfers to householdsGGGPC, SDC
1244Tax expensesGPC, SDC, TC
1249Other current transfer expensesGPC, SDC
125Capital transfer expenses
1251Capital grant expensesGPC, SDC
1252Assets donatedGPC, TAC, SDC
1259Other capital transfer expensesGPC, SDC
126Property expense
1261Nominal interest on unfunded superannuationGGGPC 3410, SDC
1262Interest expense other than nominal interest on unfunded superannuationGPC 3410, SDC
1263Income transferred by public enterprises as dividendsPNFC, PFCGPC, SDC
1264Income transferred by public enterprises as income tax equivalentsPNFC, PFCGPC, SDC
1265Income transferred by public enterprises as wholesale sales tax equivalentsPNFC, PFCGPC, SDC
1266Land rent and royalty expensesGPC, SDC
1267Dividends to shareholdersPNFC, PFCGPC, SDC
19ABNORMAL/EXTRAORDINARY ITEMS
191Abnormal/extraordinary items as reported
1911Abnormal/extraordinary items as reported in the current period
1912Abnormal/extraordinary items allocated from other periods
192Abnormal/extraordinary contra items
1921Abnormal/extraordinary contra items—economic transactions in current period affecting NOR
1922Abnormal/extraordinary contra items—economic transactions in current period financing NOR
1923Abnormal/extraordinary contra items—revaluations and writedowns
1924Abnormal/extraordinary contra items—other non-economic transactions
1925Abnormal/extraordinary contra items—economic transactions relating to other periods

SECTION 2: CASH FLOW STATEMENT

21CASH FLOWS FROM OPERATING ACTIVITIES
211Cash receipts from operating activities
2111Taxes receivedGGSDC
2112Cash received from sales of goods and servicesSDC
2113Grants and subsidies receivedSDC
2114Income transferred from public enterprisesSDC
2115Interest receivedSDC
2119Other receiptsSDC
212Cash payments for operating activities
2121Cash paid for employee superannuationSDC
2122Cash paid for the purchase of other goods and servicesSDC
2123Subsidies and grants paidSDC
2124Other transfer paymentsSDC
2125Interest paidSDC
2129Other paymentsSDC
22CASH FLOWS FROM INVESTMENTS IN NON-FINANCIAL ASSETS
221Capitalised interest
2210Capitalised interestGPC 3410, SDC
222Expenditure on non-financial assets (net)
2221Purchases of new non-financial assetsGPC, TAC, SDC
2222Purchases of secondhand non-financial assetsGPC, TAC, SDC
2223Sales of non-financial assetsGPC, TAC, SDC
23CASH FLOWS FROM INVESTMENTS IN FINANCIAL ASSETS FOR POLICY PURPOSES
231Advances paid (net)
2311Gross advances paidGPC, SDC
2312Repayments of advancesGPC, SDC
232Equity acquisitions, disposals and privatisations (net)
2321Equity acquisitionsGPC, SDC
2322Equity disposals and privatisationsGPC, SDC
24CASH FLOWS FROM INVESTMENTS IN FINANCIAL ASSETS FOR LIQUIDITY MANAGEMENT PURPOSES
240Increase in investments
2400Increase in investmentsSDC
25CASH FLOWS FROM FINANCING ACTIVITIES
251Advances received (net)
2511Gross advances receivedSDC
2512Advances repaidSDC
252Borrowing (net)
2520Borrowing (net)SDC
253Deposits received (net)
2530Increase in deposits received (net)SDC
259Other financing (net)
2591Distributions paidPNFC, PFCSDC
2599Other financing (net)SDC
26NET INCREASE/(DECREASE) IN CASH HELD
260Net increase/(decrease) in cash held
2601Funds provided for the IMF (net)SDC
2609Net increase/(decrease) in cash held n.e.c.SDC

SECTION 3: RECONCILIATION STATEMENT

31NON-CASH ITEMS
311Increase in provisions for depreciation
3110Increase in provisions for depreciation
312Increase in other provisions
3121Increase in provisions for doubtful debts
3122Increase in employee related provisions
3129Increase in other provisions n.e.c.
319Increase in other non-cash items
3191Assets acquired below fair valueSDC
3192Assets donatedSDC
3199Increase in other non-cash items n.e.c.SDC
32CHANGE IN ASSETS AND LIABILITIES
321Change in inventories
3210Change in inventories
322Change in financial assets and liabilities
3221Increase in payables and borrowingsSDC
3222Increase in receivables and investmentsSDC
323Profit on sale of assets
3231Profit on sale of non-financial assets
3232Profit on sale of financial assets
33NET CASH FROM OPERATING ACTIVITIES (TRANSFER TO CASH FLOW STATEMENT)
330Net cash from operating activities (transfer to cash flow statement)
3300Net cash from operating activities (transfer to cash flow statement)

SECTION 4: SUPPLEMENTARY STATEMENT

41FINANCE LEASES ACQUIRED
410Finance leases acquired
4101Assets acquired under finance leasesGPC, TAC, SDC
4102Increase in liability due to finance leases acquiredSDC

SECTION 5: INTRA-UNIT TRANSFERS OTHER THAN REVALUATIONS AND ACCRUED TRANSACTIONS
50INTRA-UNIT TRANSFERS OTHER THAN REVALUATIONS AND ACCRUED TRANSACTIONS
500Intra-unit transfers other than revaluations and accrued transactions
5001Intra-unit payments
5002Intra-unit receipts

SECTION 6: REVALUATIONS AND OTHER CHANGES IN THE VOLUME OF ASSETS
61REVALUATIONS
610Revaluations
6101Increase in value of land
6102Increase in value of fixed assets
6103Increase in value of other non-financial assets
6104Increase in value of deposits, investments and advances
6105Decrease in value of borrowings
6106Decrease in value of employee related liabilities
6107Increase in value of other financial assets and decrease in value of other liabilities
6109Revaluations (contra item)
62OTHER CHANGES IN THE VOLUME OF ASSETS
620Other changes in the volume of assets
6201Other changes in the volume of assets
6202Other changes in the volume of assets (contra item)

SECTION 8: BALANCE SHEET

81ASSETS
811Cash and deposits
8110Cash and depositsSDC
812Investments, loans and placements
8121Loans and placementsSDC
8122SecuritiesSDC
813Accounts receivable
8130Accounts receivable (net of provisions for doubtful debts)SDC
814Advances outstanding
8140Advances outstanding (excludes equity)SDC
815Equity investments
8150Equity investmentsSDC
816Non-financial produced assets
8161Defence weapons platforms (net of depreciation)
8162Buildings (net of depreciation)
8163Other construction/infrastructure (net of depreciation)
8164Plant and equipment (net of depreciation)
8165Cultivated assets
8166Intangible produced assets
8167Inventories of weapons and weapons platforms
8168Other inventories
8169Valuables
817Non-financial non-produced assets
8171Land
8172Non-cultivated biological resources and water resources
8173Intangible non-produced assets
819Other assets
8190Other assetsSDC
82LIABILITIES
821Deposits held
8211Currency on issue
8212Other deposits held
822Proceeds from advances
8220Proceeds from advances
823Borrowing
8231Finance leases
8232Loans
8233Securities
824Accounts payable
8240Accounts payable
825Provisions
8251Provisions for unfunded superannuation
8252Provisions for other employee entitlements
8259Other provisions
829Other liabilities
8290Other liabilities
83CAPITAL, RETAINED EARNINGS AND RESERVES
831Shares and other contributed capital
8310Shares and other contributed capital
839Retained earnings and reserves
8390Retained earnings and reserves


DETAILED ECONOMIC TYPE FRAMEWORK CLASSIFICATION


SECTION 1: OPERATING STATEMENT

The operating statement identifies the revenues generated and the expenses incurred by the entity during the current period using the accrual basis of recording. Accrual accounting records transactions and other flows at the time economic value is created, transformed, exchanged, transferred or extinguished. This means that changes of ownership are recorded when ownership passes, services are recorded when provided, output is recorded at the time products are created, and consumption is recorded when materials and supplies are used.

The operating statement presented here is broadly structured along the lines of a profit and loss, income and expenditure or similar operating statement published as part of general purpose financial reporting. This structure has been adopted so that data providers are presented with, from their point of view, a logical and familiar environment in which to classify data items of statistical interest to the ABS. This means that certain items included under revenue and expenses below will not be reflected as revenue or expense items in the output published by the ABS as such output will be based on ‘economic’ classification criteria required in the compilation of the Australian GFS and the ASNA. These items are separately identified in the descriptions provided below.

11 REVENUES

In accounting terms, revenues are inflows or other enhancements, or savings in outflows, of future economic benefits in the form of increases in assets or reduction in liabilities of the entity, other than those relating to contributions by owners, that result in an increase in equity during the reporting period. Revenues consist mainly of taxation revenue, sales of goods and services, property income, and current and capital transfers.

      111 Taxation revenue
          1110 Taxation revenue

          A tax is a compulsory levy imposed by government, mainly designed to raise revenue. There is usually no clear and direct link between payment of taxes and the provision of goods and services. Taxes are levied, inter alia, on incomes, wealth, production, sale and use of goods and services, and the performance of activities.

          The amount of tax revenue accruing in a period is the amount generated when the underlying transactions or events which give rise to the government’s right to collect the taxes occur in that period.

          Governments may regulate certain activities by issuing licences for which fees are payable. If the issue of such licences involves little or no work by the government then the revenue raised is deemed to be taxation revenue. However, if the government uses the issue of licences to exercise some proper regulatory function, such as checking the competency or qualifications of a would-be licensee, then the revenue raised is deemed to be revenue from the sale of services by government unless it is clearly out of all proportion to the costs of providing the services.

          Taxes that are levied on a regular or periodic basis are deemed to be current taxes. Taxes that are levied infrequently and at irregular intervals or under exceptional circumstances are deemed to be capital taxes.

          The different types of taxes are shown in a separate Taxes Classification. This is used as an aid in the derivation of ETFs 1111, 1112, 1113, 1114 and 1115.


          1111 Taxes on income (derived by the ABS)

          Refers to taxes on income, profits and capital gains. Taxes on income are assessed on the actual or presumed incomes of individuals, households, corporations or non-profit institutions operating in the market. They are assessed on holdings of property, land or real estate when such holdings are used as a basis for estimating the income of their owners.

          Includes income and capital gains taxes levied on individuals and enterprises. Also includes income taxes levied on non-residents.

          1112 Other current taxes (derived by the ABS)

          Refers to current taxes other than ‘taxes on income’, ‘taxes on products’ and ‘other taxes on production’. Consists of current taxes on capital and miscellaneous current taxes. Current taxes on capital consist of those taxes that are periodically payable on the property or net wealth of institutional units not used by them for production. Miscellaneous current taxes consist of various different kinds of taxes payable periodically.

          Includes vehicle registration fees and taxes and stamp duty on vehicle registration by persons or households.

          Excludes driver’s licences, broadcasting listeners' licences and television viewers’ licences (ETF 1120).


          1113 Taxes on products (derived by the ABS)

          Taxes on products are levied per unit of quantity or price per unit of goods and services produced, sold, imported, exported, transferred, leased or delivered. They may be a specific amount per unit of quantity measured either in terms of discrete units or continuous physical variables such as volume, weight or time or they may be a specific percentage of the price per unit.

          Includes general taxes on provision of goods and services, excises, taxes on international, trade, taxes on gambling and taxes on insurance.


          1114 Other taxes on production (derived by the ABS)

          Other taxes on production consist of all taxes except taxes on products that are levied as a result of enterprises engaging in the production of goods and services and that are payable irrespective of the profitability of the production. They may be payable on the labour, fixed assets and land used in the production process.

          Includes payroll taxes and other employer's labour force taxes, taxes on immovable property, taxes on financial and capital transactions, registration taxes on vehicles used by producers, road transport and maintenance taxes, franchise taxes, broadcasting station licences and television station licences.

          Excludes betterment levies (ETF 1115).


          1115 Capital taxes (derived by the ABS)

          Capital taxes consist of capital levies and taxes on capital transfers. Capital levies are imposed at irregular and infrequent intervals on the value of assets or net worth owned by institutional units. Taxes on capital transfers are imposed at irregular and infrequent intervals on the value of assets transferred between institutional units as a result of legacies, gifts or other transfers.

          Includes betterment levies, estate duties, probate and succession duties, and gift duties.

      112 Sales of goods and services
          1120 Sales of goods and services

          Refers to revenue from the direct provision of goods and services by general government and public enterprises. Includes fees and charges for services rendered and sales of goods and services by general government and public enterprises. Includes fees from regulatory services. Includes revenue of general government enterprises for work done acting as an agent for other government and private enterprises. Includes rental income under operating leases. Items leased under an operating lease consist of fixed assets such as buildings, ships, aircraft, vehicles, etc. that are all produced assets. Also includes rental income on produced assets such as buildings and entertainment, literary or artistic originals. Excludes rent income from the use of non-produced assets such as land, deposits of minerals and fossil fuels.

          Fees from regulatory services are treated as revenue from sales if the government exercises some proper regulatory function, such as checking the competency or qualifications of a would-be licensee. If there is little or no work involved or if the revenue raised is clearly out of all proportion to the cost of providing the service then it is treated as taxation revenue (ETF 1110).

      113 Property income

      Refers to income accrued from the ownership of financial assets or tangible non-produced assets (mainly land and sub-soil assets). Property incomes accrue when the owners of such assets put them at the disposal of other entities. Property income on financial assets is in the form of interest, dividends, etc. Property income on land and sub-soil assets is in the form of rent.


      1131 Interest income

          Refers to income accrued by owners of financial assets such as deposits, securities other than shares, loans and accounts receivable in return for providing funds to other entities. Includes interest on advances to the private sector, public enterprises, building societies and foreign governments. Also includes interest on bank account balances and fixed deposits held with banks, government securities, intra-sector deposits and short term money market balances.

          1132 Dividend income

          Dividends are a form of property income which shareholders are entitled to as a result of their ownership of equity in other entities. Refers to returns on equity from public enterprises to general government in the nature of dividends and dividends to public enterprises from subsidiaries (see ETF 1263). Also refers to dividends from shares held as investments in private and public corporations and income from the IMF (not revenue from the IMF’s gold disbursements).

          Dividend income (including transfers of income from PNFCs and PFCs) is considered to be a return on equity investment rather than a return of equity investment. Dividend income is accrued when declared and arises from 'operating surplus' and 'income' (as these concepts are used in national accounting). Dividend income is generally not funded by sale of assets, capital restructure, borrowings or other credit arrangements.

          1133 Income from public enterprises as income tax equivalents

          Refers to income from public enterprises to general government in the nature of income tax equivalents. This revenue is treated as property income rather than income tax revenue in GFS because it is levied by state/territory governments on their enterprises only rather than by the Commonwealth Government on all enterprises under its income tax legislation.

          1134 Income from public enterprises as wholesale sales tax equivalents

          Refers to income from public enterprises to general government in the nature of wholesale sales tax equivalents. This revenue is treated as property income rather than tax revenue in GFS because it is levied by state/territory governments on their enterprises only rather than by the Commonwealth Government on all enterprises under its tax legislation.

          1135 Land rent income

          Refers to rent for the use of land. Includes land rent in the territories and leasing of crown lands. Rentals on buildings or other produced assets are classified to ETF 1120.


          1136 Royalty income

          Refers to rent for the use of non-produced assets such as deposits of minerals or fossil fuels. Mainly includes off-shore petroleum, mineral and timber royalties not relating to plantation and regrowth forests.

          Rentals for the use of produced assets are excluded and treated as sales of goods and services (ETF 1120).

          1137 Seigniorage

          For the Commonwealth Treasury, this item refers to the profit on the issue of coins, i.e. the difference between the face value of coinage and the cost of production. For the RBA, this item refers to income from assets held as a result of currency notes issued, less production costs.

          This item is excluded from GFS revenue in tabulated or published output.

      114 Other current revenue

      Refers to current revenue other than from taxes, sales of goods and services, and property income.

      Under current accounting conventions, some revaluations are taken directly to reserves while others are recognised via the operating statement. Those revaluations recognised in the operating statement are included here for input purposes. However, for output purposes they are reflected as ‘revaluations and other changes’.


          1141 Revenue from current grants and subsidies

          Refers to revenue from grants and subsidies for current purposes. Where grants and subsidies are subject to contractual arrangements, the amount accruing in a period is the amount over which the recipient has gained control.


          1142 Gains/losses on non-financial assets

          This item covers realised and unrealised gains/losses related to non-financial assets. It includes profit/loss on the sale of non-financial assets. Profit/loss is the difference between proceeds from disposals of non-financial assets and their carrying values. Where non-financial assets are revalued periodically to reflect market changes, the revaluation increases are taken directly to asset revaluation reserves (and coded as revaluations in ETF 61) except when the revaluation represents a reversal of a previous decline in value, in which case the revaluation increase should be regarded as revenue in accounting terms and included here.

          This item is excluded from revenue and included as a revaluation in GFS tabulated or published output.

          1143 Gains/losses on financial assets (securities marked-to-market)

          This item covers unrealised gains/losses recognised as a result of securities which have been marked-to-market and realised gains/losses from disposal of securities. Gains and losses of this nature are regarded as revaluations in economic accounting.

          This item is excluded from revenue and included as a revaluation in GFS tabulated or published output.

          1144 Gains/losses on financial assets (derivatives)

          This item covers realised and unrealised gains/losses on derivative financial instruments such as foreign exchange contracts, forward rate agreements, interest rate and currency swaps, futures and options.

          This item is excluded from revenue in GFS tabulated or published output.

          Transactions relating to the settlement of derivative positions are treated as financing transactions in GFS.

          1145 Gains/losses on other financial assets

          This item covers realised and unrealised gains/losses related to financial assets other than on securities marked-to-market (ETF 1143) and on derivatives (ETF 1144). This item may include gains/losses on securities valued at historical cost or at current value. It also includes profit/loss on the sale of financial assets held for investment purposes or on the early repurchase of liabilities.

          This item is excluded from revenue and included as a revaluation in GFS tabulated or published output.

          1146 Fines

          Fines are civil and criminal penalties imposed on law breakers other than penalties imposed by tax authorities. Penalties imposed by tax authorities are classified as tax revenue (ETF 1110).

          1149 Current revenue n.e.c.

          Refers to current revenue not included in the categories above. Includes revenue of local governments in lieu of municipal rates, gifts, conscience moneys, and unclaimed moneys such as unclaimed lottery prizes, unclaimed TAB dividends and unclaimed moneys in bank accounts.

      115 Capital revenue

      Refers to revenue from unrequited transfers for capital purposes and assets acquired without cost.

          1151 Revenue from capital grants

          Refers to revenue from grants for capital purposes. Where capital grants are subject to contractual arrangements, the amount accruing in a period is the amount over which the recipient has gained control.

          1152 Assets acquired below fair value

          Assets acquired below fair value or without cost are included in GFS by imputation of equivalent transactions when they are of an economic nature and where valuations are realistically obtainable. Such assets are recorded as capital revenue and increases in assets by the recipients.

          1159 Capital revenue n.e.c.

          Refers to capital transfers other than intra-sector grants and assets acquired without cost. Includes transfers to sinking funds, capital levies from local government and grants from private bodies for capital works, e.g.. donations for road construction. Also includes capital grants from foreign governments and organisations.

12 EXPENSES

In accounting terms, expenses are consumptions or losses of future economic benefits in the form of reductions in assets or increases in liabilities of the entity (other than those relating to distributions to owners) that result in a decrease in equity or net worth during the reporting period. However, distributions to owners (dividends and income transfers) are included here in expenses as the net operating result derived in GFS is intended to equate with the national accounts concept of savings plus capital transfers.


      121 Employee expenses

      Employee expenses relate to compensation of employees and reflect those expenses accrued as a result of services provided by employees in the current period. They include wages and salaries, annual leave, long service leave and superannuation.

          1211 Funded superannuation expenses

          Refers to superannuation expenses accrued under a funded scheme for services provided by employees in the current period. A funded scheme is a separately constituted legal entity into which an employer contributes, on a regular basis, an amount actuarially determined to fully fund future superannuation liabilities. The employer therefore does not carry the superannuation liability on its balance sheet.

          Includes amounts payable by employers to superannuation schemes, in respect of services provided by employees in the current period, to finance future superannuation payments.

          Excludes amounts not relating to services provided by employees in the current period arising from actuarial reviews and reassessments. Such amounts are treated as either revaluations or reallocated to their appropriate time period(s).

          1212 Unfunded superannuation expenses

          Refers to the superannuation expenses accrued under an unfunded scheme for services provided by employees in the current period. An unfunded scheme is one in which the employer carries the superannuation liability on its balance sheet as it does not contribute to a separately constituted legal entity, on a regular basis, amounts actuarially determined to fully fund the superannuation. The employer liability for superannuation is usually not matched by specifically earmarked assets and payments to superannuants are met on an emerging basis.

          In an unfunded scheme, the employer is considered to be compulsorily borrowing from employees the increase in superannuation liability each period. The cost of this borrowing, referred to as nominal interest, is excluded from here and classified to ETF 1261.

          Excludes pensions and lump sums paid to former employees (ETF 2121). Also excludes amounts not relating to services provided by employees in the current period arising from actuarial reviews and reassessments. Such amounts are treated as either revaluations or reallocated to their appropriate time period(s).

          1213 Wages, salaries and supplements (non-capitalised)

          Refers to wages, salaries and supplements to wages and salaries not related to superannuation and other employee entitlements such as long service leave. Includes allowances for overtime, shift-work, living away from home and travel. Also includes salaries and wages in kind such as accommodation, vehicles and clothing provided by employers. Excludes wages and salaries charged to capital works (e.g.. on own-account construction) as well as taxes on employers’ payroll and labour force. Also excludes expenses relating to usage of labour hire agencies (ETF 1229).

          1218 Employee expenses (provisions adjustments—derived by the ABS)

          This class holds adjustments required to convert GFS operating expenditure to a national accounting basis in respect of certain provision expenses.

          1219 Other employee expenses

          Refers to compensation of employees other than superannuation, and wages, salaries and supplements. Includes accrued expenses for the period relating to accident compensation premiums, sick leave, annual leave, long service leave, retirement and redundancy.

      122 Non-employee expenses

      Refers to those operating expenses that are not related to the compensation of employees. Excludes depreciation and amortisation expenses (ETF 123).


          1221 Provisions for doubtful debts

          Accounts for anticipated doubtful debts expensed during the period. Provisions or allowances for doubtful debts are not included in GFS output and Accounts receivable in the balance sheet is recorded gross of such provisions or allowances. Bad debts written off by mutual agreement with prior provision are classified as capital transfers, while bad debts written off on a unilateral basis with prior provision are treated as 'other changes in the volume of assets'. Bad debts written off by mutual agreement without prior provision are classified to ETF 1222, while bad debts written off on a unilateral basis without prior provision are treated as 'other changes in the volume of assets'.

          1222 Bad debts written off (not previously provided)

          Refers to those bad debts that have been directly written off without previous provision. Ideally, bad debts written off need to be distinguished between those which are written off by some form of mutual agreement between debtor and creditor and those written off unilaterally since their treatment in economic accounts differ. Those written off by mutual agreement are treated as capital transfers whereas those written off unilaterally are treated as 'other changes in the volume of assets' in published output.

          The distinction between bad debts written off by mutual agreement or unilaterally has not been made here, as data sourced from financial statements cannot be readily split in this manner. Government entities operating on a non-commercial basis, such as government aid agencies, generally would not provide for bad debts and directly write them off by mutual agreement. Therefore, the bad debts written off without previous provision included here will be treated on output as capital transfers, on the assumption that they are mainly of the mutual agreement type. However, where this assumption is not true the item needs to be treated as 'other changes in the volume of assets'.

          1223 Benefits to households in goods and services

          Refers to expenditure by government on goods and services produced by market producers that are provided directly to households as social transfers in kind. Includes medical and pharmaceutical benefits, telephone rental concessions, concessional railway fares, rental subsidies, reduced utility charges, etc. In the ANA, this item is included in the measure of final consumption expenditure by government but not in actual government consumption.

          1224 Production tax expenses

          This item includes taxes on production or indirect tax expenses.

          1228 Non-employee expenses (provisions adjustments—derived by the ABS)

          This class holds adjustments required to convert GFS operating expenditure to a national accounting basis in respect of certain provision expenses.

          1229 Other non-employee expenses

          Refers to the purchase of goods and services by general government and public enterprises from public and private enterprises and from abroad. Includes all intermediate consumption by general government and public enterprises. Also includes rentals for the use of buildings or the right to use copyrights, patents, trademarks, etc. Excludes purchases which are charged to capital works (e.g.. own-account construction). Also excludes interest and finance lease payments.


      123 Depreciation and amortisation

      Refers to the accounting process by which the cost of assets are written off over time. Depreciation and amortisation charges are allocations of the cost of assets over their useful life. Depreciation usually relates to non-current tangible assets which are written off because they wear out or become obsolete. Amortisation usually relates to consumption of non-produced assets.

          1231 Depreciation of fixed assets (non-defence)

          Refers to amounts charged to current operations in respect of the consumption of non-current tangible assets not related to defence weapons platforms.

          1232 Depreciation of fixed assets (defence)

          Refers to amounts charged to current operations in respect of the consumption of non-current tangible assets related to defence weapons platforms.

          1233 Amortisation

          Refers to amounts charged to current operations in respect of the consumption of assets that were not the result of past 'production' as understood in national accounting e.g. patents.

          This item is excluded from expenses and included as 'other change in volume of assets' in GFS tabulated or published output.

      124 Current transfer expenses


      Refers to regular payments that are current in nature and where no economic benefits are received in return for payment.

          1241 Current grant expenses

          Refers to voluntary transfers intended to finance the current activities of the recipient. Includes grants for current purposes to private non-profit organisations serving households, grants made to foreign governments and organisations including grants made for aid projects, and current grants from one level of government to another (e.g. Commonwealth to state) and between units within the same level of government (e.g. budget sector to non-budget sector).

          Current grants to private non-profit organisations serving households include grants to hospitals, independent schools, religious and charitable organisations. Current grants to public enterprises and non-profit institutions serving business are classified as subsidies (ETF 1242), and current grants to non-profit institutions serving government are classified as non-employee expenses (ETF 1229) where such institutions are not in direct coverage of GFS.

          Any grants which are not specifically defined as capital (ETF 1251) are treated as current.

          1242 Subsidy expenses

          Refers to current grants paid by general government to public and private enterprises including unincorporated enterprises. Subsidies are a form of assistance to producers and are credited to the production account of enterprises. Includes grants made to public enterprises to offset recurring losses that are a consequence of government policy to maintain prices at a level that does not cover the cost of production.

          1243 Current monetary transfers to households

          Refers to monetary transfers by government to individuals or households, who are not required to provide any significant amount of goods or services in return (e.g. old age pensions and unemployment benefits). ‘Work for the dole’ schemes are included, as the main purpose of such schemes is the transfer of monetary benefits and acquisition of employment skills. Also refers to personal benefit payments to Australian citizens resident overseas. These latter transactions are treated as transfers to persons in GFS, but are treated as transfers overseas in the national accounts.

          1244 Tax expenses

          This item includes direct tax expenses (taxes on income) of public enterprises. Such expenses may be reflected in the financial accounts as transfers to provisions. It also includes all tax expenses of general government units such as state/territory government payroll taxes and Commonwealth Government fringe benefits tax. Excludes indirect tax expenses (taxes on production) of public enterprises (ETF 1224).

          1249 Other current transfer expenses

          Refers to other unrequited current transfers which are not classified elsewhere in ETF 124. Includes compulsory payments of a current nature (other than taxes) to other government authorities, but excludes payments of an agency nature. Includes levies paid to Fire Boards, Town Planning Authorities and levies paid to county councils by constituent municipal and shire councils.

      125 Capital transfer expenses

      Refers to unrequited payments of a capital nature that are usually non-recurrent and irregular for donor or recipient.

          1251 Capital grant expenses

          Refers to unrequited payments by government to finance the acquisition of non-financial non-financial assets by the recipient, or compensate the recipient for damage or destruction of non-financial assets, or increase the financial capital of the recipient.

          Includes grants to private enterprises, persons and private non-profit institutions to contribute towards the cost of capital expenditure. Includes compensation to primary industry marketing authorities for losses on overseas debts resulting from devaluations. Includes homes savings grants. Includes grants towards science laboratories and libraries in private schools, university residential colleges, etc.

          Also includes grants made by public authorities to other public authorities to contribute towards the cost of capital development. Includes grants between different levels of government and grants within one level of government.

          1252 Assets donated

          Donated assets are included in GFS by imputation of equivalent transactions when they are of an economic nature and where valuations are realistically obtainable. Such assets are recorded as capital transfers and decreases in assets by the donors.

          1259 Other capital transfer expenses

          Refers to capital transfer payments not elsewhere included in ETF 125. Includes compulsory payments of a capital nature (other than taxes) to other government authorities but excludes payments of an agency nature. Includes payments made to finance the debt redemption or capital works of other bodies.


      126 Property expense

      Refers to requited current transfers involving payment for the use of property rights. Includes interest, income transfers, land rent, royalties and dividends.


          1261 Nominal interest on unfunded superannuation

          Refers to the imputed interest accrued during the period on unfunded superannuation liabilities (see ETF 1212).

          In statistical terms, superannuation expense is a component of ‘compensation of employees’. Superannuation expense in a period represents the increase in superannuation liability due to services provided by employees in that period. The liability so generated by the employer (the government in this case) is therefore an asset attributed to the household sector (the employees). The government is viewed as compulsorily ‘borrowing’ from employees the value of the increase in superannuation liability each period. In doing so, it sustains an additional cost for the use of these ‘borrowed’ funds which is an interest expense. The cost of these ‘borrowed’ funds is included here as nominal interest.

          1262 Interest expense other than nominal interest on unfunded superannuation

          Refers to requited transfer payments for the use of money. Includes interest on advances, loans, overdrafts, bonds and bills, deposits and the interest component of finance lease repayments.


          1263 Income transferred by public enterprises as dividends

          Refers to that part of the income of public enterprises which is transferred to their parent bodies as dividends, transfer of profits or other such descriptions. The corresponding revenue from these sources is recorded as ETF 1132. Includes dividends paid to parent governments or parent public enterprises, but excludes other dividends paid (e.g. dividends paid to private sector shareholders (ETF 1267)). Excludes transfers as income tax and other forms of taxation. Also excludes transfers as incomes tax equivalents (ETF 1264) and wholesale sales tax equivalents (ETF 1265).

          1264 Income transferred by public enterprises as income tax equivalents

          Refers to that part of the income of public enterprises which is transferred to their parent governments as income tax equivalents. General government revenue from these sources is recorded as ETF 1133. Excludes transfers as income tax and other forms of taxation. Also excludes dividends paid to parent governments or parent public enterprises (ETF 1263) and other dividends paid (e.g. dividends paid to private sector shareholders (ETF 1267)), and wholesale sale tax equivalents paid to parent governments (ETF 1265).

          1265 Income transferred by public enterprises as wholesale sales tax equivalents

          Refers to that part of the income of public enterprises which is transferred to their parent governments as wholesale sales tax equivalents. General government revenue from these sources is recorded as ETF 1134. Excludes dividends paid to parent governments or parent public enterprises (ETF 1263) and other dividends paid (e.g. dividends paid to private sector shareholders (ETF 1267)), and income tax equivalents paid to parent governments (ETF 1264).

          1266 Land rent and royalty expenses

          Refers to rent for the use of non-produced assets such as land and subsoil assets. Includes royalty payments for the right to exploit natural resources. Excludes rentals on produced assets such as for the use of buildings or the right to use copyrights, patents, trademarks, etc. (ETF 1229).

          1267 Dividends to shareholders

          Refers to dividends to private sector shareholders who are minority owners of public enterprises. Excludes dividends paid to parent government. These are treated as income transfers (ETF 1263).

19 ABNORMAL/EXTRAORDINARY ITEMS

In accounting terms, abnormal items are transactions that occur within the normal operations of an enterprise but are abnormal due to their size. Extraordinary items are transactions that occur outside ordinary operations and are not of a recurring nature. These items are included in the operating statement but are disclosed separately as they have an unusual impact on the operating result.

ETF 19 has been set up as part of a mechanism for reconciling ABS net operating result (NOR) with that published by jurisdictions. These items are therefore reconciliation items rather than economic or output items. ETF 19s balance to zero and will not be used to calculate ABS NOR.

ABS NOR for a particular period may be reconciled with a particular jurisdiction’s NOR under AAS 31 by adding back ETFs 1922, 1923, 1924 and 1925 as well as a number of other categories (ETFs 1142, 1144, 1145 and 1221).

In addition to being coded as ETF 19, abnormal/extraordinary items must also be allocated to their relevant period(s) and substantive ETF(s).

      191 Abnormal/extraordinary items

          1911 Abnormal/extraordinary items as reported in the current period

          Refers to abnormal/extraordinary items that are reported in the current period. If the items relate to the current period they are substantively classified to it. If they relate to another period they are removed from the current period, allocated to the relevant period as abnormal/extraordinary items (ETF 1912) and classified substantively to the correct economic category.

          1912 Abnormal/extraordinary items allocated from other periods

          Refers to abnormal/extraordinary items that have been reported in another period and allocated to this period (see ETF 1911).

      192 Abnormal/extraordinary contra items

      The contra items in ETF 192 are used to balance or negate the effect of items classified to ETF 191.

          1921 Abnormal/extraordinary contra items—economic transactions in current period affecting NOR

          Refers to items that relate to the current period and drive or determine the net operating result.

          1922 Abnormal/extraordinary contra items—economic transactions in current period financing NOR

          Refers to items that relate to the current period and are viewed as financing the net operating result.

          1923 Abnormal/extraordinary contra items—revaluations and write-downs

          Refers to items reflecting revaluations of assets and write-downs of assets during the current period.

          1924 Abnormal/extraordinary contra items—other non-economic transactions

          Refers to items relevant to the current period that are non-economic in nature such as movements between reserves.

          1925 Abnormal/extraordinary contra items—economic transactions relating to other periods

          Refers to items that are brought to account or recognised in the current period but which relate to other periods in an economic sense.

SECTION 2: CASH FLOW STATEMENT

The cash flow statement identifies the cash flows from the operating, investing and financing activities of government. Cash refers to cash on hand and cash equivalents. Cash on hand refers to notes and coins held, and deposits held at call with a bank or financial institution. Cash equivalents are highly liquid investments which are readily convertible to cash on hand at the investor’s option. Items of economic interest that are not within the scope of the cash flow statement are included in the supplementary statement (e.g. finance leases).


21 CASH FLOWS FROM OPERATING ACTIVITIES


Refers to cash flows from the operating activities or normal business of government entities.

      211 Cash receipts from operating activities

      Refers to cash inflows from operating activities during the current period.

          2111 Taxes received

          Refers to cash received from compulsory levies imposed by government on other entities.

          2112 Cash received from sales of goods and services

          Refers to cash received from the direct provision of goods and services by general government and public enterprises.

          2113 Grants and subsidies received

          Refers to cash received from voluntary transfers by government and other entities.

          2114 Income transferred from public enterprises

          Refers to cash received from public enterprises in the form of dividends or tax equivalents.

          2115 Interest received

          Refers to cash received by owners of financial assets in the form of interest.

          2119 Other receipts

          Refers to cash received from operating activities other than that received from taxation, sales of goods and services, grants, subsidies, income transferred from public enterprises and interest.

      212 Cash payments for operating activities

      Refers to cash outflows from the normal operating activities of government entities.



          2121 Cash paid for employee superannuation


          Refers to cash paid by government entities to superannuation schemes in respect of employee superannuation and pension. Excludes amounts paid by general government in respect of public enterprise employees which are classified to ETF 2599.

          Recoveries or recoupments relating to superannuation may also be included here as negative payments.

          2122 Cash paid for the purchase of other goods and services


          Refers to cash paid by government entities for the purchase of other goods and services.

          2123 Subsidies and grants paid


          Refers to voluntary cash transfers by government in the form of subsidies and grants. Includes both current and capital grants paid in cash.

          2124 Other transfer payments


          Refers to cash transfers by government other than those in the form of subsidies and grants. Includes both current and capital transfers paid in cash.

          2125 Interest paid


          Refers to requited cash transfers by government in the form of interest. Includes interest paid in cash on advances, loans, overdrafts, bonds and bills, and deposits.

          2129 Other payments


          Refers to cash outflows from the operating activities of government entities other than those related to purchases of goods and services, subsidies, grants, interest and other transfer payments.

22 CASH FLOWS FROM INVESTMENTS IN NON-FINANCIAL ASSETS

Refers to cash flows from investments in non-financial assets by government entities.

      221 Capitalised interest

          2210 Capitalised interest

          Capitalised interest is separately identified as it is not conceptually part of capital formation in economic accounting. For output purposes, capitalised interest is retained in the cash flow statement to derive the aggregate ‘cash flows from investments in non-financial assets’. It is also combined with ETF 1262 and reflected as ‘interest expense’ in the operating statement.

      222 Expenditure on non-financial assets (net)

      Refers to net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Includes net expenditure on mineral deposits, timber tracts and similar non-reproducible tangible assets. Also includes net expenditure on intangible assets such as patents and copyrights.

          2221 Purchases of new non-financial assets

          Refers to purchases of new fixed assets. Fixed assets are tangible assets intended to be used in the production process for longer than a year. Includes fixed assets constructed on own account, valued at cost of materials, and capitalised salaries and wages. Also includes reimbursements received by public authorities, for amounts spent on capital works, while acting as an agent for other government and private bodies. Excludes capitalised interest and houses built for sale.

          Includes the purchase of vacant land and land with improvements. Also includes the outright purchases of intangible assets.

          Excludes assets acquired under finance lease arrangements which are classified to ETF 4101.

          2222 Purchases of secondhand non-financial assets

          Refers to purchases of secondhand fixed assets. Secondhand assets are those which have been previously used in production in the country. Excludes secondhand assets imported into the country for the first time which are regarded as new for classification purposes. Also excludes assets acquired under finance lease arrangements which are classified to ETF 4101.

          2223 Sales of non-financial assets

          Refers to sales of fixed assets. Relates mainly to the disposal of previously rented dwellings, non-residential buildings, used plant and equipment.

          Also refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets.

23 CASH FLOWS FROM INVESTMENTS IN FINANCIAL ASSETS FOR POLICY PURPOSES

Refers to cash flows from investments in financial assets for policy purposes by government entities. Includes advances, equity acquisitions, equity disposals and privatisations.


      231 Advances paid (net)

      Advances are the creation of financial assets (i.e. an increase in the indebtedness to government units) with the aim of funding particular enterprise, household or government activities. The repayments of such advances are netted off advances to give net advances. Advances are distinguished from other financial assets (e.g. investments) in that advances are motivated by public policy purposes while investments are motivated by liquidity management purposes and the need to earn a return.

          2311 Gross advances paid

          Refers to advances by public authorities to private trading enterprises and private financial enterprises. Includes advances to purchasers of assets sold to private enterprises.

          Refers to advances by public authorities to persons, private schools, religious organisations, etc. (e.g. for housing, school building). Includes advances for the purchase of homes (e.g. Commissioner for Housing loans in the ACT), war service land settlement and occasional advances to purchasers of assets sold to persons and non-profit institutions.

          Refers to advances by public authorities to foreign governments and organisations. Includes subscriptions to the International Bank for Reconstruction and Development, the International Development Association, etc.

          Refers to advances by public authorities to other public sector authorities. Includes both advances from one level of government to another and advances between units at the same level of government (e.g. general government to PNFCs). Includes capital contributions and provision of funds to PFCs for re-lending to specific categories of new borrowers.

          2312 Repayments of advances

          Refers to repayments of advances made by public authorities to private enterprises, persons and non-profit institutions, foreign governments and organisations, and other public authorities. Excludes amounts on-passed by public enterprises to their parent governments from the liquidation of assets, capital restructuring, etc. Also excludes proceeds received by government from sales to the private sector of some or all equity in public enterprises (ETF 2322).

      232 Equity acquisitions, disposals and privatisations (net)

      Refers to the acquisition and disposal by government of shares and other equity in public and private enterprises. Also refers to proceeds received by government from sales of equity in public and private enterprises.
          2321 Equity acquisitions

          Refers to acquisitions by government of shares and other equity in public and private enterprises.


          2322 Equity disposals and privatisations

          Consists of proceeds received by government from disposals of some or all equity in public and private enterprises. Includes proceeds received by general government from sales of public enterprises. Also includes proceeds received by public enterprises from sales of subsidiary public enterprises.

24 CASH FLOWS FROM INVESTMENTS IN FINANCIAL ASSETS FOR LIQUIDITY MANAGEMENT PURPOSES

Refers to cash flows from investments in financial assets for liquidity management purposes by government entities.

      240 Increase in investments

          2400 Increase in investments

          Investments are the creation of financial assets (through lending money) for the purpose of earning a return and managing liquidity. This makes them distinct from advances which are motivated by specific policy objectives (ETF 23). Investments included in this group are generally long term assets. Short term investments (relatively liquid) are classified to ETF 26.

25 CASH FLOWS FROM FINANCING ACTIVITIES

Refers to cash flows from the financing activities of government entities. Includes advances received, borrowing and deposits received.


      251 Advances received (net)

      Refers to advances (net of repayments) received from other public authorities. See ETF 23 for definition of advances.

          2511 Gross advances received

          Refers to the receipt of advances from other public authorities.

          2512 Advances repaid

          Refers to the repayment by public authorities of advances from other public authorities.

      252 Borrowing (net)

          2520 Borrowing (net)

          Refers to net borrowing by public authorities from public and private bodies and individuals within Australia and from abroad. Net borrowing is gross borrowing less the repayment of past borrowing. Gross borrowing is the creation of liabilities through the sale of bonds and bills in the capital market or by raising loans through direct agreements with lenders. Gross borrowing excludes the receipt of advances from other government units (ETF 2511). Includes net borrowing from the International Bank for Reconstruction and Development, net borrowing under credit arrangements with foreign governments and authorities, and the issue of stocks and bonds abroad less redemptions.

          In line with the current convention or practice in compiling cash flow statements, this item does not include the increase in liability or borrowing related to the initial entry into a finance lease or similar arrangement, since at this point no cash flows have actually occurred. The initial increase in liability accruing at the inception of a finance lease or similar arrangement is classified to ETF 4102 in the supplementary statement.

          When cash flows associated with a finance lease or similar arrangement do occur they are reflected in the cash flow statement for that period. Reduction in liability from subsequent lease repayments is split into a principal and an interest component. Repayments of lease principal are included here. Interest repayments in cash are classified to ETF 2125 (Interest paid) in the cash flow statement, and accrued interest repayments are classified to ETF 1262 (Interest expense other than nominal interest on unfunded superannuation) in the operating statement.

      253 Deposits received (net)

          2530 Increase in deposits received (net)

          Refers to the net increase in cash held by a government unit as a result of a net change to its liabilities generated by taking deposits from a private body or other government unit. Includes cash held in public accounts by treasuries on behalf of other government units, e.g. PNFCs which operate through a trust account held in the public accounts. Also includes deposits lodged by PNFCs and other public sector units with central borrowing authorities and by private sector entities with PFCs.

      259 Other financing (net)

          2591 Distributions paid

          Refers to cash transfers by public enterprises to their parent entities and other shareholders in the form of dividends, transfer of profits or other similar distributions.

          2599 Other financing (net)

          Refers to other financing transactions resulting in cash flows in the period.

26 NET INCREASE/(DECREASE) IN CASH HELD

Cash held refers to cash on hand and cash equivalents. Cash on hand refers to notes and coins held, and deposits held at call with financial institutions. Cash equivalents refer to highly liquid investments which are readily convertible to cash on hand at the investor's option.

      260 Net increase/(decrease) in cash held

          2601 Funds provided for the IMF (net)

          Refers to subscriptions to the International Monetary Fund less receipts representing Australia’s share of revenue from the Fund’s gold disbursements. Subscriptions are Australia’s deposits of gold and currency with the IMF and the level of subscriptions determines Australia’s entitlement to borrow from the IMF.

          2609 Net increase/(decrease) in cash held n.e.c.

          Refers to the net increase in currency and deposits of public authorities. Currency and deposits are notes and coins on hand and funds held in the form of an account with financial institutions, other government authorities, etc., which are recoverable (or transferable) on demand or on relatively short notice. Includes increases in cash and bank balances, funds lodged with treasuries or CBAs, balances at call, and foreign cash and deposits. Also includes funds invested by public authorities for a fixed period of time (short term). Excludes net funds provided for the IMF (ETF 2601).

SECTION 3: RECONCILIATION STATEMENT

The reconciliation statement reconciles the operating result with net cash flows from operating activities. Note that if the complete reconciliation statement is not used, an attempt should be made to record changes in inventories in ETF 3210 below, as this is an essential national accounting requirement.

31 NON-CASH ITEMS

Refers to those items that are included in the operating statement but do not relate to cash flows from operating activities. Includes provisions for depreciation and other provisions, assets acquired without cost or below fair value, and donated assets.

      311 Increase in provisions for depreciation

          3110 Increase in provisions for depreciation

          Refers to the increase in provisions for depreciation which have resulted from depreciation charges during the period. Includes amounts allowed for amortisation of leased assets. Excludes changes in the provisions for depreciation which result from disposals of depreciated assets.

      312 Increase in other provisions

      Refers to increases in provisions other than those for depreciation and amortisation (ETF 3110).


          3121 Increase in provisions for doubtful debts

          Refers to increases in provisions for doubtful debts (see ETF 1221).

          3122 Increase in employee related provisions

          Refers to increases in those provisions relating to the compensation of employees. Includes increases in provisions for superannuation, long service leave and recreation leave.

          3129 Increase in other provisions n.e.c.

          Refers to increases in provisions other than provisions for depreciation, amortisation, doubtful debts and employee related provisions. Includes increases in provisions for deferred maintenance, income tax and dividend or income transfers to government.

      319 Increase in other non-cash items

      Refers to increases in non-cash items other than provisions.

          3191 Assets acquired below fair value

          Refers to assets acquired below fair value. Includes gifts acquired without cost and free of liability.

          3192 Assets donated

          Refers to assets disposed of as donations without recompense to the donor.

          3199 Increase in other non-cash items n.e.c.

          Refers to increases in non-cash items other than provisions, assets acquired without cost and assets donated.

32 CHANGE IN ASSETS AND LIABILITIES

Refers to changes in assets and liabilities related only to operating activities in the current period.

      321 Change in inventories

          3210 Change in inventories

          Refers to net increases in stock account balances and net increases in stocks of materials, stores, wool stocks, spare parts, etc.

      322 Change in financial assets and liabilities

          3221 Increase in payables and borrowings

          Refers to increases in payables and borrowings related only to operating activities. Includes increases in trading debts such as creditors accounts payable, expenses charged to operations but not yet paid (e.g. accrued wages) and prepayments received.

          3222 Increase in receivables and investments

          Refers to increases in receivables and investments related only to operating activities. Includes increases in trading financial assets such as debtors accounts receivable and prepaid expenses.

      323 Profit on sale of assets

      Refers to profit on sales of assets disclosed in the operating statement.

          3231 Profit on sale of non-financial assets
          Refers to profit on sales of non-financial assets disclosed in the operating statement.

          3232 Profit on sale of financial assets

          Refers to profit on sales of financial assets disclosed in the operating statement.

33 NET CASH FROM OPERATING ACTIVITIES (TRANSFER TO CASH FLOW STATEMENT)

Refers to the transfer (payment) of net cash from operating activities to the cash flow statement as a method of balancing the reconciliation statement.

      330 Net cash from operating activities (transfer to cash flow statement)

          3300 Net cash from operating activities (transfer to cash flow statement)

          Refers to the ‘payment’ of net cash from operating activities to the cash flow statement from the reconciliation statement. It is essentially an intra-unit type category used for balancing purposes. It has no direct economic or output significance.

SECTION 4: SUPPLEMENTARY STATEMENT

The supplementary statement identifies items of additional ‘economic’ interest which are not typically included in cash flow statements.

41 FINANCE LEASES ACQUIRED


      410 Finance leases acquired

      Refers to assets acquired under finance leases and similar arrangements as well as assets acquired on credit.


          4101 Assets acquired under finance leases

          Refers to leases and other arrangements which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee. Also includes other arrangements whereby assets are acquired on credit and which are not included in ETF 22.

          Assets acquired under finance leases are included as part of fixed capital expenditure for output purposes.

          4102 Increase in liability due to finance leases acquired

          Refers to the initial increase in liability accruing at the beginning of a finance lease arrangement. Reduction in liability from subsequent lease repayments is split into a principal and an interest component. The principal is classified to ETF 2520 (Borrowing (net)) whereas interest repayments in cash are classified to ETF 2125 (Interest paid) in the cash flow statement, and accrued interest repayments are classified to ETF 1262 (Interest expense other than nominal interest on unfunded superannuation) in the operating statement.

          Increase in liability due to finance leases acquired is reflected as borrowing for output purposes.

SECTION 5: INTRA-UNIT TRANSFERS OTHER THAN REVALUATIONS AND ACCRUED TRANSACTIONS

Intra-unit transfers refer to the internal transactions that pass between the various funds and accounts of a public sector unit. They are essentially used for balancing purposes and have no direct economic or output significance. They do not appear in published GFS and are used primarily for the editing of input data.

50 INTRA-UNIT TRANSFERS OTHER THAN REVALUATIONS AND ACCRUED TRANSACTIONS

      500 Intra-unit transfers other than revaluations and accrued transactions
          5001 Intra-unit payments

          Refers to payments of intra-unit transfers.

          5002 Intra-unit receipts

          Refers to receipts of intra-unit transfers.


SECTION 6: REVALUATIONS AND OTHER CHANGES IN THE VOLUME OF ASSETS

Refers to changes in the value of assets, liabilities and net worth between opening and closing balance sheets that result from flows that are not transactions. Such changes are due to changes in the level and structure of prices and to factors which change the volume of assets by shifting the asset boundary.

In national accounting terms, ‘flows’ consist of transaction flows and other flows. Other flows refer to revaluations and other changes in the volume of assets. In asset accounts, the opening balance plus transaction flows plus other flows equals the closing balance.

61 REVALUATIONS


      610 Revaluations

      Revaluations are nominal holding gains that accrue during the accounting period to owners of financial and non-financial assets and liabilities. They may be either positive or negative.

      The nominal holding gain on an asset (or liability) is the value of the benefit accruing as a result of a change in its monetary value over time. A positive holding gain increases net worth and is due to an increase in the value of an asset or a decrease in the value of a liability. A negative holding gain decreases net worth and is due to a decrease in the value of an asset or an increase in the value of a liability.

      Nominal holding gains consist of neutral holding gains and real holding gains. A neutral holding gain is the value of the gain that accrues if the price of an asset changes at the same rate as the general price level. A real holding gain is the additional value that accrues if the price of an asset changes at a different rate to the general price level.

      Under current accounting conventions, some revaluations are taken directly to reserves while others are recognised via the operating statement. Revaluations taken directly to reserves are included here for input purposes. However, for output purposes, revaluations taken directly to reserves and revaluations recognised via the operating statement are combined and reflected as ‘revaluations and other changes’.

          6101 Increase in value of land

          Refers to increases in the value of land due to revaluations.

          6102 Increase in value of fixed assets

          Refers to increases in the value of fixed assets due to revaluations.

          6103 Increase in value of other non-financial assets

          Refers to increases in the value of non-financial assets other than land or fixed assets due to revaluations.

          6104 Increase in value of deposits, investments and advances

          Refers to increases in the value of deposits, investments and advances due to revaluations.

          6105 Decrease in value of borrowings

          Refers to decreases in the value of borrowings due to revaluations.

          6106 Decrease in value of employee related liabilities

          Refers to decreases in the value of employee related liabilities due to revaluations.

          6107 Increase in value of other financial assets and decrease in value of other liabilities

          Refers to increases in the value of financial assets other than deposits, investments and advances due to revaluations. Also refers to decreases in the value of liabilities other than borrowings and employee related liabilities due to revaluations.

          6109 Revaluations (contra item)

          Refers to the contra item to ETF 6101, ETF 6102, ETF 6103, ETF 6104, ETF 6105, ETF 6106 and ETF 6107.

62 OTHER CHANGES IN THE VOLUME OF ASSETS
      620 Other changes in the volume of assets

      Refers to changes in assets, liabilities and net worth between opening and closing balance sheets that are not due to transaction flows nor to revaluations.

          6201 Other changes in the volume of assets

          Refers to changes in the volume of non-financial assets and financial assets.

          Changes in the volume of non-financial assets are due to non-economic phenomena such as the discovery or depletion of subsoil assets, destruction by war or other political events or destruction by natural catastrophes.

          Changes in the volume of financial assets are due to the non-existence of even a notional liability at the time the financial asset was recognised and due to the effect of events not anticipated when the terms of financial claims were set. Includes bad debts written off unilaterally or without mutual agreement between creditor and debtor.

          6202 Other changes in the volume of assets (contra item)

          Refers to the contra item to ETF 6201.

SECTION 8: BALANCE SHEET

The balance sheet is a statement of an economic entity's financial position at a specific point in time. It contains information on assets, liabilities and owners equity.



81 ASSETS

Refers to probable future economic benefits obtained or controlled by an entity as a result of past transactions and activities undertaken by the entity, and other events. Includes financial assets such as deposits, loans and investments. Also includes non-financial assets such as land, buildings and inventories.

      811 Cash and deposits

          8110 Cash and deposits

          Includes: notes and coins on hand; cheques held but not yet deposited; cash and deposits in both Australian currency and foreign currency at all banks, non-bank financiers and other deposit taking institutions which are recoverable or transferable on demand; deposits placed in the short term money market (for example, grants received from the Commonwealth deposited overnight); and units issued by cash management trusts and withdrawable share capital of building societies. Excludes bank certificates of deposit and fixed deposits held with banks.

      812 Investments, loans and placements

          8121 Loans and placements

          Includes: non-negotiable, non-transferable loans, other than advances; credit foncier loans; and deferred payment schemes (re-purchase agreements).

          8122 Securities

          Includes: promissory notes; bills of exchange; certificates of deposit; fixed term deposits; Treasury notes and bonds; redeemable preference shares; debentures; long term notes; and net value of swaps and other derivatives that are in a net asset position.

      813 Accounts receivable

          8130 Accounts receivable (net of provisions for doubtful debts)

          Includes: short and long term trade credit and accounts receivable; accounts and interest receivable; and prepayments made. Accounts receivable are recorded net of provisions for bad debts.


      814 Advances outstanding

          8140 Advances outstanding (excludes equity)

          Refers to loans motivated by policy considerations rather than for liquidity management purposes. As a general rule, all loans made by general government to other government bodies (except loans made by central borrowing authorities) are deemed to be for policy purposes. Includes: long and short term loans; non-marketable debentures; and long and short term promissory agreements (bonds and bills) issued to public sector units for the purpose of achieving government policy objectives. Excludes: government equity in government-owned enterprises; grants and non-repayable funds; and investment for liquidity management and income generation.


      815 Equity investments

          8150 Equity investments

          Refers to claims on other entities entitling the holder to a share of the income of the entity and a right to a share of the residual assets of the entity should it be wound up.

          Includes holdings of the market value of shares of listed enterprises and the market value of assets (non-financial and financial) less liabilities of unlisted enterprises.

      816 Non-financial produced assets

      Refers to assets held by producers mainly for the purposes of production. Includes produced assets such as buildings, plant and equipment.

          8161 Defence weapons platforms (net of depreciation)

          Refers to military vehicles and equipment designed to launch weapons of destruction. Includes warships, submarines, military aircraft, tanks, missile carriers and launchers. Excludes missiles, rockets and bombs.

          8162 Buildings (net of depreciation)

          Includes dwellings and non-residential buildings.

          8163 Other construction/infrastructure (net of depreciation)

          Includes railways, roads, bridges, tunnels, airports, harbours, pipelines, dams and the like.

          8164 Plant and equipment (net of depreciation)

          Includes machinery and equipment.

          8165 Cultivated assets

          Includes breeding livestock, vineyards, orchards and plantations.

          8166 Intangible produced assets

          Includes mineral exploration, computer software and artistic originals.

          8167 Inventories of weapons and weapons platforms

          Includes stocks of and parts for defence weapons platforms. Refers to both finished and unfinished goods.

          8168 Other inventories

          Includes materials and supplies, work in progress, finished goods and goods for resale.

          8169 Valuables

          Includes precious metals and stones, antiques and objects of art.


      817 Non-financial non-produced assets

      Refers to assets held by producers mainly for the purposes of production. Includes non-produced assets such as land and cultivated forests.

          8171 Land

          Includes land and subsoil assets such as mineral deposits.

          8172 Non-cultivated biological resources and water resources

          Includes non-cultivated resources such as virgin forests, fishing grounds and natural water resources.

          8173 Intangible non-produced assets

          Includes patents, copyrights and goodwill.

      819 Other assets

          8190 Other assets
          Includes assets not elsewhere classifiable under ETF 81.

82 LIABILITIES

Refers to the financial obligations of an entity to creditors or other parties. Includes deposits held, borrowings, accounts payable and certain provisions.

      821 Deposits held

          8211 Currency on issue

          Refers to coins on issue from the Commonwealth Treasury and notes on issue from the Reserve Bank of Australia.


          8212 Other deposits held

          Includes holdings of cash balances or deposits from other public sector or private sector bodies including trust accounts held on behalf of other public sector or private bodies. Excludes employee superannuation trust fund balances or any trust balances held to reduce employee entitlement liability.

      822 Proceeds from advances

          8220 Proceeds from advances

          Includes loans received from government authorities for policy purposes rather than income generation/liquidity management. Excludes loans from all financial authorities; and grants and non-repayable funds received.

      823 Borrowing

      Refers to the creation of liabilities through direct agreements with lenders, the sale of securities and finance lease arrangements.


          8231 Finance leases

          Includes lease arrangements in which most of the risks and benefits of ownership rest with the lessee. Includes all leases defined as finance leases under AAS 17, but can include others where the economic effect is the same as a finance lease.

          Excludes operating leases.

          In a situation where a gain on a finance lease has occurred, and it is viewed by the enterprise as a deferred asset, this should be treated as ‘negative’ borrowing and netted off against the lease liability.

          8232 Loans

          Refers to proceeds from foreign and domestic borrowing. Includes: bank overdrafts; long and short term loans in both Australian currency and foreign currency; credit foncier loans; and deferred payment schemes (re-purchase agreements).

          8233 Securities

          Includes: promissory notes; bills of exchange; certificates of deposit; fixed term deposits; Treasury notes and bonds; debentures; long term notes; net value of swaps and other derivatives in a net liability position.

      824 Accounts payable

          8240 Accounts payable

          Includes short and long term trade debt and accounts payable; accounts and interest payable; and prepayments received.

      825 Provisions

      Refers to provisions which are in the nature of liabilities. Excludes provisions which are in the nature of reserves and which do not meet the definition of liabilities, e.g. provision for future losses and provision for self-insurance.


          8251 Provisions for unfunded superannuation

          Refers to the superannuation liability accrued under unfunded schemes.

          8252 Provisions for other employee entitlements

          Refers to employers’ liability to pay future benefits other than for superannuation. Includes: liability for sick leave paid on resignation or retirement; recreation leave; long service leave; workers’ compensation (where benefits are paid by an employer and not a separate insurer); and accrued wages and salaries.

          8259 Other provisions

          Refers to provisions other than those for employee entitlements. Includes provisions for income tax and dividends if the underlying amounts are liabilities of the entity. Excludes provisions for bad debts.

      829 Other liabilities

          8290 Other liabilities

          Includes liabilities not elsewhere classifiable under ETF 82.

83 CAPITAL, RETAINED EARNINGS AND RESERVES

Refers to the interest of shareholders or other owners in the net assets of a public enterprise. Also called owner’s equity or shareholder’s equity.

      831 Shares and other contributed capital

          8310 Shares and other contributed capital

          Refers to claims on the residual value of public enterprises after the claims of all creditors have been extinguished. Dividends and other income arising from such claims are not predetermined or fixed.
          This item includes the paid up value of shares on issue of listed public enterprises. It also includes the value of paid up or contributed capital of unlisted public enterprises.

      839 Retained earnings and reserves

          8390 Retained earnings and reserves

          This item refers to retained earnings and reserves of public entities.



DETAILED GOVERNMENT PURPOSE CLASSIFICATION


21 GENERAL PUBLIC SERVICES


      211 Government superannuation benefits
          2110 Government superannuation benefits


          Includes outlays on:

            • retirement and pension plans for military personnel and other government employees and their survivors under contributory schemes whether or not funded;
            • payments under the defence forces retirement and death benefits scheme; and
            • payments under Commonwealth, state and local government superannuation schemes.
          Excludes outlays on:
            • pensions and other benefits paid to ex-service personnel to compensate for invalidity and other permanent disability resulting from service in the defence forces, and to war widows and war orphans classified to GPC 2612; and,
            • old age pensions, disability benefits, etc. paid through the general social security system to ex-military personnel, classified to GPC 261.


      219 Other general public services

          2191 General research

          Outlays on administration, support, operation, etc. of research directed towards the increase in scientific knowledge or discovery of new fields of investigation, not connected with a specific function.

          Includes outlays on:

            • multi-disciplinary research, such as oceanography; and
            • single discipline research.
            • Excludes outlays on applied research which is undertaken with a specific purpose in mind; for example, applied research into plant diseases or other destructive agents classified to GPC 3014.

          2199 General public services n.e.c.

          Outlays on administration, support, regulation, research, operation, etc. of general public services. General public services include legislative and executive affairs, financial and fiscal affairs, external affairs, foreign economic aid, general research and general services.

          Legislative and executive affairs

          Includes outlays on:

            • parliaments and councils;
            • governor-general, governor and mayoral offices;
            • conduct of elections and maintenance of registers of voters;
            • legislative drafting offices;
            • libraries and other reference services that serve the legislative bodies;
            • permanent and ad hoc commissions and committees created by, or acting on behalf of, the legislature; and
            • ministerial departments, local government offices and inter-departmental committees not concerned with a specific function.
          Excludes outlays on ministerial departments, local government offices and inter-departmental committees concerned with a specific function.

          Financial and fiscal affairs

          Includes outlays on:

            • collection of taxes, including customs duties;
            • management of public funds and public debt;
            • departmental monitoring and control of monetary and fiscal policy; and
            • formulation, review, etc. of government budgets.
          Excludes outlays on:
            • collection of licences, fees and fines which are associated with a specific function; and
            • underwriting and floating of government loans and interest payments classified to GPC 3410.
          External affairs


          Includes outlays on:

            • departments concerned with foreign affairs and diplomatic and consular missions stationed abroad or at offices of international organisations;
            • information and cultural activities intended for distribution overseas;
            • contributions to meet operating expenses of international organisations; support for research into foreign policy; and
            • issuing of passports and visas.
          Excludes outlays on:
            • military aid to foreign countries and military units stationed abroad classified to GPC 2200;
            • production of cultural material intended for overseas broadcasting classified to GPC 2830; and
            • foreign trade offices, international financial affairs and other foreign commercial or technical affairs classified to GPC 3390.
          Foreign economic aid


          Includes outlays on:

            • offices and other units administering non-military aid to developing countries;
            • grants, advances, technical assistance and training programs for foreign nationals;
            • foreign economic aid through international organisations; and
            • contributions in cash or in kind to economic development funds administered by international regional or other multinational organisations.
          Excludes outlays on:
            • military aid classified to GPC 2200; and
            • aid to international peace-keeping operations classified to GPC 2200.
          General services


          Includes outlays on:

            • overall economic and social planning and statistical services not connected with a specific function;
            • offices, bureaux, or program units which formulate, coordinate and frequently monitor the implementation of overall economic and social policies programs;
            • development and implementation of general personnel policies and procedures;
            • centralised supply and purchasing services that cannot be split and allocated to specific functions;
            • repairs and maintenance; central motor pools;
            • maintenance of government archives not connected with libraries; and
            • administration of Indian Ocean and Pacific Ocean territories and non-self governing territories where outlays are not elsewhere classified.
          Excludes outlays on personnel and other general services connected with a specific function.


22 DEFENCE

      220 Defence

          2200 Defence

          Outlays on administration, supervision, operation and support of military and civil defence affairs, foreign military aid and defence research.

          Military and civil defence affairs
          Includes outlays on:

            • land, sea, air and reservist combat personnel;
            • engineering, transport, communications, intelligence, training and recruitment and other non-combatant personnel and associated services;
            • provision of equipment, structures and supplies; base hospitals and military schools and colleges;
            • dissemination of information; and
            • civil defence personnel and acquiring materials and equipment.
          Excludes outlays on:
            • pension schemes for military personnel classified to GPC 2110; and
            • food, materials, equipment, etc. used for emergency peace-time disasters classified to GPC 2629 or GPC 343.
          Foreign military aid


          Includes outlays on:

            • military aid missions accredited to foreign governments or attached to international military organisations; and
            • military aid grants and advances and contributions to international peace-keeping forces including assignment of manpower.
          Defence research


          Includes outlays on:

            • research and experimental development related to the armed forces and civil defence;
            • development of new and improved equipment; improvements in tactics and strategies; and
            • other research and development related to defence.
23 PUBLIC ORDER AND SAFETY

      231 Police and fire protection services

          2311 Police services

          Outlays on all activities concerned with the prevention of illegal activities and apprehension of criminals.

          Includes outlays on:

            • traffic control by police;
            • alien registration;
            • internal security forces;
            • police colleges;
            • police training; and
            • police laboratories.
          2312 Fire protection services


          Includes outlays on:

            • contributions to volunteer fire brigades;
            • operations of fire brigade boards; and
            • roadside clearing operations.

          Excludes outlays on forest fire protection services classified to GPC 3021.

      232 Law courts and legal services

          2320 Law courts and legal services

          Outlays on legal representation and advice on behalf of the government and others.
          Includes outlays on:

            • costs of crown prosecutions;
            • trusteeship services and law reform;
            • registration of legal titles to property; and
            • registration of births, deaths and marriages.
          Excludes outlays on:
            • industrial law classified to GPC 3339; and
            • tribunals and appeals boards that can be classified to specific purpose categories.
      233 Prisons and corrective services

          2331 Juvenile corrective services

          Includes outlays on:

            • places of secure detention for juveniles, child offenders and children on remand for alleged offences;
            • youth training centres; and
            • juvenile corrective institutions.

          Excludes outlays on residential child care institutions that are not places of secure detention, such as juvenile hostels, family group homes, campus homes, etc. classified to GPC 2621.


          2339 Prisons and other corrective services


          Includes outlays on:

            • places of secure detention for convicted persons, alleged offenders and non-institutional corrective services;
            • prisons, prison farms, remand centres and asylums for the criminally insane; and
            • community-based correction activities where the offender or alleged offender is at large in the community, but is required to adhere to certain rehabilitation sessions such as parole and probation services, community service orders and attendance centres.

          Excludes outlays on juvenile corrective services classified to GPC 2331.

      239 Other public order and safety

          2391 Control of domestic animals and livestock

          Includes outlays on programs relating to the control of animals such as dog registration, pounds, control of stray cattle and associated veterinary costs.

          2399 Other public order and safety

          Includes outlays on:

            • beach inspectors;
            • life saving and beach patrols;
            • maintenance of state emergency services (such as through local government contributions) and their operations that cannot be allocated to disaster relief classified to GPC 2629 or GPC 343;
            • control of explosives;
            • human rights organisations; and
            • community relations.
          Excludes outlays on road safety classified to GPC 3219.

24 EDUCATION

      241 Primary and secondary education

          2411 Primary education

          Outlays on administration, inspection, support, operation, etc. of educational programs that provide a sound knowledge of reading, writing and simple mathematics and an elementary knowledge of other subjects for children from ages 5 to 7 until ages 10 to 12.

          Includes outlays on special education programs integrated into mainstream primary education.

          Excludes outlays on:

            • transportation services to students classified to GPC 244; and
            • school medical and dental programs classified to GPC 2550.

          2412 Secondary education

          Outlays on administration, inspection, support, operation, etc. of educational programs that extend primary programs on a more subject-oriented pattern for a period of 4 to 6 years. Some vocational and technical training may occur particularly in the final years.


          Includes outlays on:

            • out-of-school secondary education courses for adults and young people other than those offered by colleges of technical and further education; and
            • special education programs integrated into mainstream secondary education.
          Excludes outlays on:
            • transportation services to students classified to GPC 244; and
            • school medical and dental programs classified to GPC 2550.
          2419 Primary and secondary education n.e.c.

          Outlays on administration, inspection, support, operation, etc. of primary and secondary educational programs that cannot be assigned to any of the preceding subgroups.

          Excludes outlays on:

            • transportation services to students classified to GPC 244; and
            • school medical and dental programs classified to GPC 2550.
      242 Tertiary education

          2421 University education

          Outlays on administration, inspection, support, operation, etc. of educational programs leading to a university first degree, post-graduate degree or other higher qualifications. Entry generally requires matriculation at secondary level or equivalent.

          Excludes outlays on: transportation services to university students classified to GPC 244.

          2422 Technical and further education

          Outlays on administration, inspection, support, operation, etc. of educational programs in music, fine arts and design; courses designed to meet specific requirements of industry and commerce; and, non-vocational courses offered by colleges of technical and further education. Entry may not require matriculation at secondary level or equivalent.

          Excludes outlays on:

            • transportation services to technical and further education students classified to GPC 244; and
            • vocational training programs not provided by TAFE institutions classified to GPC 3331.
          2429 Tertiary education n.e.c.


          Outlays on administration, inspection, support, operation, etc. of educational programs provided by tertiary institutions n.e.c. which normally require completion of high school or equivalent as a minimum standard of entry.

          Excludes outlays on:

            • courses which are essentially non-vocational and associated with leisure time activities classified to GPC 2439 or GPC 2422; and
            • transportation services to students classified to GPC 244.
      243 Preschool education and education not definable by level

          2431 Preschool education

          Outlays on administration, inspection, support, operation, etc. of preschool education programs for children up to 5 years of age delivered in a school-type environment designed to bridge the gap between home and school atmosphere.


          Includes outlays on:

            • preschools and kindergartens; and
            • any special education programs integrated into mainstream preschool education.
          Excludes outlays on:
            • playcentres, creches, day-care centres, etc. (where the main function is not to prepare children for subsequent schooling, but rather to provide services to assist working mothers, one parent families and other families in need) classified to GPC 2621; and
            • ‘preschools’ classified to GPC 2621.
          2432 Special education

          Outlays on administration, inspection, support, operation, etc. of special education programs provided by special schools.


          Includes outlays on:

            • education of blind, deaf and mute children, and children with other forms of physical handicap;
            • slow learners;
            • children with social or emotional problems;
            • children in custody or on remand; and
            • children in hospital.
          Excludes outlays on:
            • transportation services to students classified to GPC 244;
            • school medical and dental programs classified to GPC 2550;
            • special education programs integrated into mainstream primary education classified to GPC 2411; and
            • special education programs integrated into mainstream secondary education classified to GPC 2412.
          2439 Other education not definable by level

          Outlays on administration, inspection, support, operation, etc. of educational programs which are not definable by level.


          Includes outlays on:

            • adult education courses which are essentially non-vocational and associated with leisure-time activities, other than those offered by colleges of technical and further education;
            • migrant education programs; and
            • other educational programs not definable by education level.
      244 Transportation of students

          2441 Transportation of non-urban school students

          Outlays on administration, inspection, support, etc. of transportation services to non-urban (rural) school students.


          Includes outlays on:

            • contract bus services;
            • conveyance allowances to parents; and
            • reimbursement of private sector bus operators for concessional fares offered to non-urban school students.
          Urban areas in each state include the capital city and the commuter population areas for the capital city. Non-urban areas in each state are residual to the urban areas. Data on transport services are sourced from the financial statements of transport authorities which usually specialise in providing either wholly/predominantly urban or wholly/predominantly non-urban services. Depending on the areas serviced by these authorities, some overlap between the urban/non-urban distinction may be unavoidable.

          2449 Transportation of other students


          Outlays on administration, inspection, support, etc. of transportation services to students other than non-urban school children.


          Includes outlays on:

            • contract bus services;
            • conveyance allowances to parents; and
            • reimbursement of public non-financial corporations and private sector bus operators for concessional fares offered to these students.

          Excludes outlays on transportation services to non-urban school children classified to GPC 2441.

      249 Education n.e.c.

          2490 Education n.e.c.

          Outlays on education affairs and services that cannot be assigned to one of the four preceding groups of GPC 24.

25 HEALTH

      251 Acute care institutions

      This subgroup comprises all activities of acute care hospitals, free-standing hospices, alcohol and drug treatment centres, and same-day establishments except activities involving health research and formal health education.

      Acute care hospitals are defined in the National Health Data Dictionary (NHDD) as ‘establishments which provide at least minimal medical, surgical or obstetric services for inpatient treatment and/or care, and which provide round-the-clock comprehensive qualified nursing services as well as other necessary professional services. They must be licensed by the state health departments, or controlled by government departments. Most of the patients have acute conditions or temporary ailments and the average stay per admission is relatively short. Hospitals specialising in dental, ophthalmic aids and other specialised medical or surgical care are included in this category’.

      Alcohol and drug treatment centres are free-standing centres for the treatment of drug dependence on an in-patient basis.

      Same day establishments include day centre/hospitals and free-standing day surgery centres.

          2511 Designated psychiatric units

          Includes outlays on care in designated psychiatric units in acute care institutions.

          2512 Nursing home type patient care

          Includes outlays on care of nursing home type patients in acute care institutions (as defined by the Health Insurance Act).

          2513 Other admitted patients

          Includes outlays on all admitted patient services not included in GPC 2511 and GPC 2512 above.

          2514 Non-admitted patient services in acute care institutions

          Includes outlays on accident and emergency services, outpatient clinics, dental clinics, outreach services, community health services and other services provided by acute care institutions not included in GPC 2511, GPC 2512, GPC 2513 and GPC 2571.

          2519 Acute care institutions (temporary dump)

          This category is intended to record expenditures which for reasons of data unavailability at the time of coding, cannot be classified to GPCs 2511 to 2514 above in some jurisdictions. The use of this category should be minimised and amounts recoded to their substantive 4-digit categories when the necessary details are available.

      252 Mental health institutions

          2520 Mental health institutions

          Includes outlays on psychiatric hospitals and psycho-geriatric nursing homes.

          The NHDD defines psychiatric hospitals as ‘establishments devoted primarily to the treatment and care of in-patients with psychiatric, mental or behavioural disorders’.


      253 Nursing homes for the aged

          2530 Nursing homes for the aged

          Includes outlays on nursing homes which provide long-term care involving regular basic nursing care primarily for persons aged 65 years and over.


          Some young disabled persons are cared for by these nursing homes, but the focus of the nursing home is care for older persons. Some of these institutions are located with acute care institutions.


          Excluded are outlays on:

            • hostels for the aged classified to GPC 2622;
            • nursing homes for the young disabled classified to GPC 2623; and,
            • psycho-geriatric nursing homes classified to GPC 2520.

      254 Community health services

          2541 Community health services (excluding community mental health)

          Includes outlays on

            • domiciliary nursing services;
            • well baby clinics;
            • dental health services;
            • home nursing services which are not delivered as part of a welfare oriented program;
            • services provided by community health centres;
            • health services provided to particular community groups such as Aboriginals;
            • family planning services;
            • alcohol and drug rehabilitation programs not involving admission; and,
            • other health services provided in a community setting.
          Also includes Commonwealth subsidies for services of private medical and private dental practitioners and optometrists through Medicare and other programs.


          Excludes outlays on:

            • community health services provided by acute care institutions classified to GPC 2514; and
            • community mental health services classified to GPC 2542.
          2542 Community mental health

          Outlays on specialised mental health programs for the mentally ill treated in a community setting.


          Includes outlays on:

            • mobile acute assessment;
            • treatment and case management services;
            • outreach programs; and
            • community based residential services.
          Excludes outlays on:
            • treatment by psychiatrists in private practice which are classified to GPC 2541; and
            • psycho-geriatric nursing homes which are classified to GPC 2520.
          2543 Patient transport


          Includes outlays on:

            • emergency transport to hospital;
            • inter-hospital transport;
            • non-emergency transport to and from treatment centres; and
            • travel and accommodation assistance.
      255 Public health services

          2550 Public health services

          Outlays on public health services consisting of population health service programs and preventive health service programs.
          Population health service programs are defined as those programs which aim to protect, promote and/or restore the collective health of whole or specific populations (as distinct from activities directed to the care of individuals).

          Includes outlays on:

            • health promotion campaigns;
            • occupational health and safety programs;
            • food standards regulation;
            • environmental health;
            • nutrition services;
            • communicable disease surveillance and control; and
            • epidemiology.
          Preventive health service programs are those programs which have the aim of preventing disease.


          Includes outlays on:

            • immunisation programs;
            • breast cancer screening; and
            • screening for childhood diseases.
      256 Pharmaceuticals, medical aids and appliances

          2560 Pharmaceuticals, medical aids and appliances


          Includes outlays on:

            • pharmaceuticals provided outside of hospitals;
            • aids and appliances used for health purposes and supplied in an ambulatory setting;
            • glasses, hearing aids, wheel chairs, etc.
          Excludes outlays on prostheses used in operations.
      257 Health research

          2571 Health research in acute care institutions


          Includes outlays on:

            • research into health, medical and health sciences; and
            • medical instrumentation undertaken in acute care institutions.
          2579 Other health research


          Includes outlays on:

            • research into health, medical and health sciences; and
            • medical instrumentation undertaken in institutions other than acute care institutions.
          Excludes outlays on research undertaken in acute care institutions classified to GPC 2571.

      259 Health administration n.e.c.

          2590 Health administration n.e.c.

          Outlays on administration, support, operation, etc. of health affairs and services that cannot be assigned to one of the preceding subgroups.

          Includes outlays on:

            • health insurance schemes designed to cover all or part of the costs of health care;
            • the administration of Medicare by the Health Insurance Commission; and
            • any subsidies for private health insurance.
26 SOCIAL SECURITY AND WELFARE

      261 Social security
          Social security services are defined as chiefly transfer payments (including payments in kind) to compensate for reduction or loss of income or inadequate earning capacity.

          2611 Sickness benefits


          Pensions and other benefits paid to persons who are sick and thereby suffer loss of income due to work incapacity.

          Includes outlays on:

            • sickness benefits; and,
            • miners phthisis compensation.
          Excludes outlays on:
            • special benefits classified to GPC 2619;
            • workers compensation payments classified to purpose; and
            • payments for health services classified to the appropriate subgroup of major group GPC 25.
          2612 Benefits to ex-service personnel and their dependants

          Pensions and other benefits paid to ex-service personnel to compensate for invalidity and other permanent disablement resulting from service in the defence forces, and to war widows and war orphans.

          Includes outlays on:

            • ex-service personnel disability pensions and allowances; and
            • service pensions.
          Excludes outlays on:
            • pensions from defence forces retirement and death benefits scheme classified to GPC 2110
            • old age pensions, disability benefits, etc. paid through the general social security system to ex-service personnel, classified to other GPC 261 subgroups; and
            • medical services classified to the appropriate subgroup of major group GPC 25.
          2613 Permanent disability benefits

          Disability service pensions and other benefits paid to compensate for the permanent loss of income due to full or partial disablement.

          Includes outlays on payments to chronically ill and disabled persons.


          Excludes outlays on:

            • repatriation and other disablement benefits payable only to ex-service personnel classified to GPC 2612; and
            • medical services classified to the appropriate subgroup of major group GPC 25.
          2614 Old age benefits

          Payments of old age pensions.

          Excludes outlays on:

            • pensions payable only to ex-service personnel and their dependants classified to GPC 2612; and
            • medical services classified to the appropriate subgroup of major group GPC 25.
          2615 Widows, deserted wives, divorcees and orphans benefits

          Pensions and other benefits paid to widows, deserted wives and divorcees that are not made on the grounds of the need to support a dependent child. Pensions and other benefits paid where both parents of a child are deceased or if the whereabouts of a sole surviving parent is unknown.

          Includes outlays on class B and C widows pensions and orphans pensions.

          Excludes outlays on:

            • war widows and war orphans pensions classified to GPC 2612; and
            • class A widows pension and supporting parent benefits which are based on the need to support a dependent child classified to GPC 2618.
          2616 Unemployment benefits

          Unemployment benefits paid to compensate for loss of income due to unemployment.

          Excludes outlays on:

            • government labour exchanges classified to GPC 3339;
            • unemployment relief grants through schemes such as NEAT, CYSS and YESS classified to the purpose which the industry serves or GPC 3339;
            • pensions and other benefits paid to persons who are sick and thereby suffer loss of income due to work incapacity classified to GPC 2611;
            • special benefits classified to GPC 2619; and
            • welfare assistance to the unemployed classified to GPC 2629.
          2617 Family and child benefits

          Income assistance paid to families irrespective of whether anyone in the household is earning an income.

          Includes payments to:

            • households on a per child basis such as family allowances; and
            • payments to children with a disability not made to institutions, such as child disability allowances.
          Excludes payments to:
            • dependants of ex-service personnel classified to GPC 2612;
            • widows, deserted wives, divorcees and orphans classified to GPC 2615;
            • single parent households with dependent children classified to GPC 2618; and
            • institutions for children with a disability classified to GPC 2623.
          2618 Sole parents benefits

          Income assistance payments to single parent households with dependent children.

          Includes:

            • supporting parents benefits; and
            • class A widows pensions.
          Excludes:
            • payments to single parent households that are not made on the basis of the support of a dependent child (such as class B and C widows pensions) classified to GPC 2615;
            • war widows pensions classified to GPC 2612; and
            • payments to households on a per child basis (such as child allowances) classified to GPC 2617.
          2619 Social security n.e.c.

          Outlays on administration, provision, support, operation, etc. of social security affairs that cannot be assigned to one of the preceding sub-groups of GPC 261, including administration costs that can be separated from the provision of welfare services.

          Includes:

            • special benefits;
            • funeral benefits and compassionate allowances;
            • assistance to individuals or households with inadequate earning capacity, in the nature of concessions (such as telephone rental, postal, transport and rate concessions); and
            • other income assistance not included in the preceding sub-groups of GPC 261.
          Also includes outlays by departments, bureaux or program units which serve the social security system including those that disseminate information, prepare budgets and conduct or support research into social security affairs.

          Excludes outlays on student transport concessions which are considered to be education outlays and are classified to GPC 244.

      262 Welfare services

      Welfare services are defined as assistance delivered to clients, or groups of clients with special needs such as the young, the aged or the disabled.


          2621 Family and child welfare services

          Child care services and services for children which are developmental in nature

          Includes outlays on:

            • long-day care centres, family-day care, occasional care/other centres and outside school hours care; and
            • subsidies for child-care assistance and child-care cash rebate.
          Child, youth and family welfare services which are protective (children), developmental (youth), and supportive (families) in nature

          Includes outlays on:

            • substitute care (short term and permanent);
            • information, advice and referral, particularly in adoption;
            • development and monitoring of family/household management skills;
            • Supported Accommodation Assistance Program for youth (SAAP);
            • protective investigation, protective supervision, statutory guardianship management, protective accommodation;
            • services delivered by residential institutions, such as centres, villages, shelters, hostels, orphanages, youth refuges, juvenile hostels, campus homes and family group homes;
            • marriage and child/juvenile counselling; and
            • assessment and evaluation of offenders by non-judicial bodies.
          2622 Welfare services for the aged

          Welfare services for the aged are programs providing services primarily intended for persons aged 65 and over.

          Includes outlays on:

            • respite care;
            • domestic and personal assistance, e.g. services provided through the Home and Community Care Program;
            • services delivered by residential institutions, e.g. hostels, villages, group homes;
            • financial assistance not primarily related to inadequate earning capacity, e.g. concessions for aged persons (transport and material assistance, etc.); and
            • community centres, e.g. senior citizens centres.
          Excludes outlays on nursing homes for the aged which are classified to GPC 2530.


          2623 Welfare services for people with a disability


          Include outlays on:

            • respite care;
            • development care;
            • substitute care;
            • domestic and personal assistance, e.g. services provided through the Home and Community Care Program;
            • services delivered by residential institutions, e.g. hostels, group homes and other services provided under the Commonwealth/state disability agreement;
            • transport other than public transport;
            • supported employment and rehabilitation, e.g. sheltered employment, training centres for people with a disability;
            • community centres, e.g. day care centres for people with a disability;
            • nursing homes for people with a disability; and
            • financial assistance not primarily related to inadequate earning capacity, e.g. concessions specifically for people with a disability (transport and material assistance, etc.).
          2629 Welfare services n.e.c.


          Includes outlays on:

            • homeless persons’ assistance, e.g. Supported Accommodation Assistance Program (SAAP) for people other than youth;
            • information, advice and referral services;
            • prisoners’ aid;
            • care of refugees;
            • premarital education;
            • Aboriginal welfare services;
            • women’s shelters;
            • general casework services which lead to the determination of eligibility for income assistance or welfare services;
            • multi-client services (food and clothing) in times of personal and family emergencies and relief of victims of man-made disasters;
            • departments, bureaux or program units which serve the welfare services system including those that disseminate information, prepare budgets, policy and research; financial assistance (other than for the aged and the disabled) not primarily related to inadequate earning capacity; and
            • community and management support.
      269 Social security and welfare n.e.c.

          2690 Social security and welfare n.e.c.

          Outlays on administration, inspection, support, operation, etc. of both social security and welfare affairs and services that cannot be assigned to one of the two preceding groups of major group 26, including administration costs that cannot be classified to either social security or welfare affairs.

          Includes:

            • outlays by departments, bureaux or program units which serve the social security and welfare system including those that disseminate information, prepare budgets and conduct or support research into social security and welfare affairs and services; and
            • financial compensation to individuals or their families, who as victims of criminal activities suffered injury, illness or death.
27 HOUSING AND COMMUNITY AMENITIES
      271 Housing and community development

          2711 Housing

          Outlays on administration, provision, support, operation, etc. of housing affairs and services.

          Includes outlays on:

            • provision of housing for the general public and people with special needs;
            • acquisition of land for dwelling construction;
            • slum clearance;
            • administration of rent controls and eligibility standards for public housing;
            • conditional financial assistance for the construction of homes;
            • rental subsidies and allowances;
            • mortgage financing of homes for ex-service personnel and other low cost mortgage financing for home building or purchase;
            • producing and disseminating information about housing; and,
            • applied research into and experimental development of housing standards and design.
          Excludes outlays on:
            • residential institutions mainly providing living quarters classified to the appropriate sub-group of GPC 262;
            • provision of accommodation to serving members of the defence forces classified to GPC 2200; and
            • construction methods, materials or standards classified to GPC 3130.
          2712 Aboriginal community development

          Outlays on administration, provision, support, operation, etc. of Aboriginal community development.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps.

          2719 Other community development

          Outlays on administration, provision, support, operation, etc. of overall community development mainly concerned with the planning of new or rehabilitated communities with the aim of improving the quality of life.

          Includes outlays on

            • plans involving housing and industries;
            • facilities for the health, education, culture and recreation of the community;
            • schemes for financing construction;
            • relocating existing populations;
            • administrating zoning laws;
            • regulations on land use;
            • building standards other than standards covering housing;
            • administrating concessions to decentralised industries;
            • research into community development; and
            • dissemination of information.
          Excludes outlays on:
            • Aboriginal community development which is classified to GPC 2712; and
            • plan implementation—that is, actual construction of housing, industrial buildings, streets, public utilities and cultural facilities classified to the appropriate major group according to functional role.
      272 Water supply

          2721 Aboriginal community water supply

          Outlays on administration, regulation, research, support, etc. of Aboriginal community water supply services.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps.

          2729 Other water supply

          Outlays on administration, regulation, research, support, etc. of water supply services other than for Aboriginal communities.

          Includes outlays on:

            • assistance for the development, expansion or operation of water supply systems; and
            • production and dissemination of information and research into the conservation, collection, purification and distribution of water.
          Excludes outlays on:
            • government activities in connection with irrigation systems classified to GPC 3012; and
            • Aboriginal community water supply classified to GPC 2721.
      273 Sanitation and protection of the environment

          2731 Aboriginal community sanitation services

          Covers outlays on administration, regulation, support, etc. of Aboriginal community sanitation services.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps.

          2739 Other sanitation and protection of the environment n.e.c.

          Covers outlays on administration, regulation, support, etc. of household garbage collection and disposal services, other sanitary services, sewerage collection, sewerage treatment and disposal operations, urban stormwater drainage services, pollution abatement and control, and other environmental protection programs.

          Includes outlays on:

            • development, expansion or operation of household garbage systems and other systems;
            • trade and industrial waste disposal;
            • cleaning of streets, gutters, foreshores and recreation areas;
            • special rubbish clean-ups and anti-litter enforcement;
            • disposal of radioactive wastes;
            • deep mains town systems;
            • effluent drainage systems;
            • septic tank cleaning and inspection;
            • nightsoil disposal (‘sanitary service’);
            • urban drainage systems and stormwater drains, including the linking or lining of creeks and the provision of open or deep draining systems;
            • development and monitoring of standards covering pollution and air quality such as outlays on construction, development and operation of monitoring stations (e.g. stations to monitor noise levels near airports), and support of the development and use of anti-pollution devices;
            • environmental protection programs such as the control and prevention of erosion of beaches and foreshores;
            • flood mitigation in urban areas;
            • research and experimental development into problems of pollution abatement and control and other environmental protection programs; and
            • production and dissemination of information.
          Excludes outlays on:
            • Aboriginal community sanitation services classified to GPC 2731;
            • construction of drains associated with roadworks classified to GPC 3214;
            • rural flood mitigation and agricultural drainage classified to GPC 3012; and
            • pollution abatement and control and other environmental protection programs classified to the purpose which the industry serves.
      279 Other community amenities
          2791 Aboriginal community amenities

          Covers outlays on administration, provision, operation, etc. of Aboriginal community amenities.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps

          2799 Other community amenities

          Covers outlays on administration, provision, operation, etc. of street lighting and other community amenities that cannot be assigned to one of the preceding subgroups of major group GPC 27.

          Includes outlays on:

            • design, installation, operation, maintenance, upgrading and other aspects of street lighting such as developing and monitoring street lighting standards;
            • public conveniences;
            • pedestrian shopping malls;
            • drinking fountains;
            • bus shelters; and
            • cemeteries and crematoria.
          Excludes outlays on:
            • Aboriginal community amenities classified to GPC 2791; and
            • public conveniences at recreational areas classified to GPC 2819.

28 RECREATION AND CULTURE

      281 Recreational facilities and services
          2811 National parks and wildlife

          Covers outlays on administration, regulation, support, provision, operation, etc. of national parks and wildlife services.

          Includes outlays on aspects of the national estate such as historic houses and sites which are part of national parks and wildlife services.

          2819 Recreational facilities and services n.e.c.

          Covers outlays on administration, regulation, support, provision, operation, etc. of public halls and civic centres, swimming pools (both indoor and outdoor) and other recreational swimming areas, and other recreational facilities and services.

          Includes outlays on:

            • multipurpose halls used for recreation and cultural pursuits;
            • dressing sheds and diving platforms;
            • football and cricket grounds;
            • tennis courts;
            • golf-links;
            • indoor sporting complexes;
            • recreational parks and gardens;
            • playgrounds;
            • barbecue areas;
            • walking and cycling paths;
            • sport fishing and hunting;
            • racing and gaming commissions;
            • lotteries commissions;
            • national, regional or local team representation in sporting events;
            • equipment, coaching, training and other items needed to field a team or player; and
            • professional teams or individual competitors.
          Excludes outlays on:
            • national parks and wildlife services classified to GPC 2811;
            • life saving, beach patrols and beach inspection classified to GPC 2399; and
            • predominantly cultural facilities such as zoological and botanical gardens, and aquariums classified to GPC 2820.
      282 Cultural facilities and services
          2820 Cultural facilities and services

          Outlays on administration, support, provision, operation, etc. of libraries open to the public, facilities and services for the creative and performing arts, museums which store and exhibit objects illustrating antiquities, natural history, etc., art galleries, and other cultural facilities and services.

          Includes outlays on:

            • lending and reference libraries and book mobiles;
            • provision of books;
            • library archives;
            • support of library research;
            • theatres, concerts, stage productions and orchestras;
            • support to individual artists, writers, designers, composers and others working in the arts;
            • state museums and war museums;
            • exhibition halls;
            • monuments;
            • historic houses and sites;
            • zoological and botanical gardens;
            • aquariums and arboreta;
            • national, regional and local celebrations; and,
            • organisations engaged in promoting cultural activities.
          Excludes outlays on:
            • cultural activities intended for distribution overseas classified to GPC 2199;
            • production of cultural material intended for overseas broadcasting classified to GPC 2830; and
            • aspects of the national estate, which are part of national parks and wildlife services, classified to GPC 2811.
      283 Broadcasting and film production
          2830 Broadcasting and film production

          Outlays on administration, regulation, support, provision, operation, etc. of broadcasting services and film production.

          Includes outlays on:

            • support for the construction or acquisition of facilities for television or radio broadcasting and for the production and presentation of broadcasting material;
            • production of cultural material intended for overseas broadcasting;
            • administering the collection of commercial radio and television licence fees; and
            • support of film production.
          Excludes outlays on support of cultural activities intended for distribution overseas classified to GPC 2199.
      289 Recreation and culture n.e.c.
          2890 Recreation and culture n.e.c.

          Outlays on administration, support, provision, operation, etc. of recreational and cultural affairs and services that cannot be assigned to one of the preceding subgroups of major group GPC 28.


29 FUEL AND ENERGY
      291 Fuel affairs and services
          2911 Coal

          Outlays on administration, regulation, planning, support, operation, etc. of solid mineral fuel affairs and services which concern coal of all grades, lignite and peat irrespective of the method used in their extraction, as well as conversion of these fuels to other forms such as coke or gas.

          Includes outlays on:

            • price control;
            • research;
            • dissemination of information;
            • measures designed to reduce consumption or increase production; and
            • support in the form of advances, grants or subsidies.
          2912 Petroleum

          Outlays on administration, regulation, planning, support, operation, etc. of petroleum affairs and services which concern oil from wells or other sources such as shale.


          Includes outlays on:

            • price control;
            • research;
            • dissemination of information;
            • measures designed to reduce consumption or increase production; and
            • support in the form of advances, grants or subsidies.
          Excludes outlays on transportation of petroleum classified to the appropriate subgroup of GPC 32.


          2913 Gas

          Outlays on administration, regulation, planning, support, operation, etc. of gas affairs and services which concern natural gas, liquefied petroleum gases and refinery gases.

          Includes outlays on:

            • price control;
            • research;
            • dissemination of information;
            • measures designed to reduce consumption or increase production; and
            • support in the form of advances, grants or subsidies.
          Excludes outlays on transportation of gas classified to the appropriate subgroup of GPC 32.


          2914 Nuclear affairs

          Outlays on administration, regulation, planning, support, operation, etc. of nuclear affairs and services which cover extraction as well as processing of fissionable and fertile materials and manufacture of fuel elements.

          Includes outlays on:

            • price control;
            • research;
            • dissemination of information;
            • measures designed to reduce consumption or increase production; and
            • support in the form of advances, grants or subsidies.
          Excludes outlays on radioactive wastes classified to GPC 2739.


          2919 Fuel affairs and services n.e.c.

          Outlays on administration, regulation, planning, support, operation, etc. of fuel affairs and services that cannot be assigned to one of the preceding sub-groups of GPC 291.

          Includes outlays on alternative fuels such as alcohol, wood and wood wastes.


      292 Electricity and other energy
          2921 Aboriginal community electricity services

          Outlays on administration, provision, support, operation, etc. of Aboriginal community electricity services.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps.


          2922 Other electricity

          Outlays on administration, regulation, planning, support, operation, etc. of other electricity affairs and services which concern conventional sources of electricity such as thermal, nuclear or hydro supplies, and nonconventional sources such as electricity from wind or solar heat.

          Includes outlays on:

            • price control;
            • research;
            • dissemination of information;
            • measures designed to reduce consumption or increase production; and
            • support in the form of advances, grants or subsidies; and
            • support for the construction of dams and other works mainly designed to provide electricity.
          Excludes outlays on electricity services to Aboriginal communities which are classified to GPC 2921.


          2929 Other energy

          Outlays on administration, regulation, planning, support, operation, etc. of energy affairs and services other than electricity. This mainly concerns the production of heat in the form of steam, hot water or hot air such as solar heat not used for the generation of electricity.

          Includes outlays on:

            • price control;
            • research;
            • dissemination of information;
            • measures designed to reduce consumption or increase production; and
            • support in the form of advances, grants or subsidies.
      299 Fuel and energy n.e.c.

          2990 Fuel and energy n.e.c.

          Outlays on administration, regulation, planning, support, operation, etc. of fuel and energy affairs and services that cannot be assigned to one of the two preceding groups of GPC 29.

          Includes outlays on measures designed to reduce consumption or increase production of both fuel and energy (for example, the National Energy Conservation Program).


30 AGRICULTURE, FORESTRY, FISHING AND HUNTING
      301 Agriculture
          3011 Agricultural land management

          Outlays on administration, regulation, planning, support, management, etc. of agricultural land in general.

          Includes outlays on:

            • grants, subsidies and other assistance for agricultural land clearing, reclamation and control of soil erosion;
            • land settlement schemes such as grants, interest subsidies and other assistance for farm acquisition;
            • programs of rural debt reconstruction, farm rehabilitation and retraining displaced farmers; and
            • provision of veterinary and pest control services.
          Excludes outlays on:
            • agricultural water resources classified to GPC 3012;
            • support for research and development into problems of land conservation, reclamation, expansion etc. classified to GPC 3014; and
            • price and income support schemes classified to GPC 3013.

          3012 Agricultural water resources management

          Outlays on administration, regulation, planning, support, management, etc. of agriculture water resources.

          Includes outlays on:

            • provision of land irrigation, rural drainage and flood mitigation systems; and
            • subsidies, grants and advances for such work.
          3013 Agricultural support schemes

          Outlays on administration, regulation, support, etc. of agricultural affairs designed to stabilise or improve farm prices and farmers’ incomes.

          Includes outlays on:

            • price support and marketing schemes for unprocessed agricultural products;
            • schemes to encourage or restrict output of particular products; and
            • subsidies to induce farmers to purchase and employ fertilisers, improved seeds and so forth.
          3014 Agricultural research and extension services

          Outlays on administration, regulation, support, operation, etc. of agricultural research and extension services.

          Includes research into:

            • land conservation, reclamation and expansion;
            • problems of land reform and settlement;
            • fertiliser use and other means of improving output;
            • veterinary medicine and animal husbandry; and
            • eradication or control of pests, vermin, plant diseases and other destructive agents.
          Agricultural extension services mainly involve the dissemination of knowledge with the principal aim of increasing productivity, improving quality of products, conserving land and reducing labour or other costs.


          3019 Agriculture n.e.c.

          Outlays on administration, regulation, support, operation, etc. of agricultural affairs that cannot be assigned to one of the preceding subgroups of GPC 301.


      302 Forestry, fishing and hunting
          3021 Forestry

          Outlays on administration, regulation, preservation, exploitation and management, etc. of timber resources.

          Includes outlays on:

            • efforts to conserve, extend or rationalise exploitation of forest resources;
            • field management, operation or support of re-afforestation work;
            • pest and disease control activities;
            • forest fire fighting and fire prevention services;
            • research into all aspects of forest management and exploitation;
            • commercial forest operations;
            • extension services; and
            • dissemination of information.
          3022 Fishing

          Outlays on administration, regulation, preservation, exploitation and management, etc. of commercial fishing. Fishing covers freshwater, ocean and coastal fishing and fish farming.


          Includes outlays on:

            • fish hatcheries, stocking or culling activities;
            • licensing of fishing;
            • research into fish management and related problems of this industry;
            • extension services; and
            • dissemination of information.
          Excludes outlays on sport fishing classified to GPC 2819.


          3023 Hunting

          Outlays on administration, regulation, preservation, exploitation and management, etc. of hunting. Hunting covers the taking of wildlife and animal propagation, protection and preservation.

          Includes outlays on:

            • game preserves;
            • licensing of hunting;
            • research into wild animal management and related problems of this industry;
            • extension services; and
            • dissemination of information.
          Excludes outlays on sport hunting classified to GPC 2819.

31 MINING AND MINERAL RESOURCES OTHER THAN FUELS; MANUFACTURING; AND CONSTRUCTION

      311 Mining and mineral resources other than fuels

          3110 Mining and mineral resources other than fuels

          Outlays on administration, regulation, inspection, research, support, operation, etc. of activities relating to prospecting, mining and mineral resources development. In addition to metal bearing minerals, these activities cover sand, clay and stone, chemical and fertiliser minerals, salt, gemstones, asbestos and gypsum.

          Includes outlays on advances and bounties to foster mineral developments and production.

          Excludes outlays on all activities relating to mineral fuels classified to major group GPC 29.


      312 Manufacturing
          3120 Manufacturing

          Outlays on administration, planning, support, regulation, inspection, promotion, operation, etc. of manufacturing activities and research into manufacturing methods, materials and industrial management.

          Includes outlays on:

            • marketing schemes, etc. for processed primary products such as meat, timber, dried fruits and packaged fish;
            • factory inspection;
            • protection of consumers against dangerous products;
            • the book bounty;
            • payments supporting industrial research and development and export marketing; and
            • maintaining liaison with manufacturers’ associations and other organisations interested in manufacturing affairs and services.

          Excludes outlays on manufacturing relating to the production of fuel and energy (for example, petroleum and gas refineries, coal processing or nuclear fuel industries) classified to major group GPC 29.

      313 Construction
          3130 Construction

          Outlays on administration, planning, support, regulation, inspection, research, promotion, etc. of the building and construction industry.

          Includes outlays on:

            • inspections enforcing building standards; and
            • research into construction methods, materials and productivity affecting construction.
          Excludes outlays on specific building and construction projects such as dwellings, factories, roads, mines, farm buildings and so forth classified to the appropriate purpose category.

32 TRANSPORT AND COMMUNICATIONS
      321 Road transport

      Outlays on administration, regulation, support, operation, etc. of road and highway construction affairs, road and highway maintenance affairs, both off and on street parking, and other road transport affairs and services.

          Includes outlays on:
            • departments, bureaux or program units planning, designing, constructing, extending and improving roads and highways and associated structures such as bridges, tunnels, traffic lights and bus terminals;
            • supervising, licensing or regulating such work;
            • research into road design, construction methods or materials relating to specific projects;
            • dissemination of information on road construction affairs;
            • departments, bureaux or program units that maintain roads and highways and associated structures such as bridges, tunnels, traffic lights and bus terminals, and supervising, licensing or regulating such work;
            • research on specific maintenance related projects;
            • parking attendants and inspectors;
            • construction and operation of parking facilities;
            • research into the design and efficiency of parking facilities;
            • all road plant purchases;
            • road safety;
            • vehicle registration and driver licensing;
            • vehicle safety inspection;
            • size and load specifications;
            • tariffs and passenger fares;
            • granting of franchises and frequency of operations;
            • subsidies, grants or advances to public non-financial corporations and private sector system operators; and
            • general administration, planning, research, dissemination of information not directly related to construction, maintenance and parking.
          Excludes outlays on:
            • reimbursement of public non-financial corporations and private sector bus operators for concessional fares offered to students classified to GPC 244;
            • traffic control involving direct action by police classified to GPC 2311;
            • street cleaning classified to GPC 2739;
            • street lighting classified to GPC 279;
            • regulation and monitoring of pollution arising from motor vehicle operation classified to GPC 2739;
            • grants, advances, subsidies, etc. to motor vehicle manufacturers classified to GPC 3120; and,
            • integrated urban transit systems where separate road transport data are not available classified to GPC 3281.
          3211 Aboriginal community road transport services

          Outlays on administration, regulation, support, operation, etc. of road transport affairs and services in Aboriginal communities.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps.


          3212 Road maintenance

          Outlays on servicing and operating the road system, road pavement and shoulder maintenance, and bridge maintenance and rehabilitation.

          Relates to National Transport Commission (NTC) expenditure reporting categories A, B and C.

          3213 Road rehabilitation

          Outlays on reinstating failed road pavements to existing standards to improve the ride quality without improving the design standard.

          Relates to NTC expenditure reporting category D.

          3214 Road construction

          Outlays on improving the design standard of existing roadways and bridges, building new roadways and bridges, land acquisition, earthworks, and other extensions and improvements to road systems.

          Relates to NTC expenditure reporting category F.

          3219 Road transport n.e.c.

          Outlays on safety and traffic improvements, and miscellaneous road transport activities.

          Relates to NTC expenditure reporting categories E and G.

      322 Water transport

      Outlays on administration, planning, construction, regulation, operation, etc. of water transport facilities and inland, coastal and ocean passenger and freight water transport affairs and services.

      Includes outlays on:

        • harbour facilities and navigation aids, canals, channels, dockyards, breakwaters, piers, wharves and terminals and advances, grants and subsidies for such work;
        • research into the design, construction, etc. of water transport facilities;
        • registration, licensing and inspection of vessels and crews, safety of passengers or goods, granting of franchises, tariffs and passenger fares, operation of navigational aids, pilots and tugs;
        • subsidies, grants or advances to public non-financial corporations and private sector systems operations; and
        • research and dissemination of information on water transport affairs and services.
      Excludes outlays on:
        • control of water traffic involving direct action by police classified to GPC 23;
        • customs authorities classified to GPC 2199;
        • grants, advances, subsidies, etc. to shipbuilders classified to GPC 3120; and
        • integrated urban transit systems where separate water transport data are not available classified to GPC 3281.
      Urban areas in each state include the capital city and the commuter population areas for the capital city. Non-urban areas in each state are residual to the urban areas. Data on transport services are sourced from the financial statements of transport authorities which usually specialise in providing either wholly/predominantly urban or wholly/predominantly non-urban services. Depending on the areas serviced by these authorities, some overlap between the urban/non-urban distinction may be unavoidable.
          3221 Aboriginal community water transport services

          Outlays on administration, planning, construction, regulation, operation, etc. of water transport facilities, affairs and services in Aboriginal communities.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps.


          3222 Urban water transport services

          Outlays on administration, planning, construction, regulation, operation, etc. of passenger and freight water transport facilities, affairs and services in urban areas.


          3223 Non-urban water transport freight services

          Outlays on administration, planning, construction, regulation, operation, etc. of freight water transport facilities, affairs and services in non-urban areas.


          3224 Non-urban water transport passenger services

          Outlays on administration, planning, construction, regulation, operation, etc. of passenger water transport facilities, affairs and services in non-urban areas.

      323 Rail transport

      Outlays on administration, planning, construction, regulation, operation, etc. of rail transport facilities and long-haul, inter-urban and urban rapid transit railway affairs and services.


      Includes outlays on:

        • planning, designing, constructing, extending and improving railways and associated structures such as terminals, tunnels, bridges, etc.;
        • research into the design, construction, etc. of rail transport facilities;
        • tariff and passenger fares, passenger safety and frequency of service;
        • subsidies, grants or advances to public non-financial corporations and private sector system operators; and
        • research and dissemination of information on rail transport affairs and services.
      Excludes outlays on:
        • integrated urban transit systems where separate rail transport data are not available classified to GPC 3281; and
        • grants, advances and subsidies to rolling stock manufacturers classified to GPC 3120.
      Urban areas in each state include the capital city and the commuter population areas for the capital city. Non-urban areas in each state are residual to the urban areas. Data on transport services are sourced from the financial statements of transport authorities which usually specialise in providing either wholly/predominantly urban or wholly/predominantly non-urban services. Depending on the areas serviced by these authorities, some overlap between the urban/non-urban distinction may be unavoidable.
          3231 Urban rail transport services

          Outlays on administration, planning, construction, regulation, operation, etc. of urban passenger and freight rail transport facilities, affairs and services.


          3232 Non-urban rail transport freight services

          Outlays on administration, planning, construction, regulation, operation, etc. of non-urban rail transport freight facilities, affairs and services.


          3233 Non-urban rail transport passenger services

          Outlays on administration, planning, construction, regulation, operation, etc. of non-urban rail transport passenger facilities, affairs and services.

      324 Air transport

      Outlays on administration, construction, planning, support, operations, etc. of air transport facilities, air traffic control, passenger and freight services and controls on aircraft operation.

      Includes outlays on:

        • planning, designing, constructing, extending or improving airports, runways, terminals, hangars, air navigation aids and the supervision, licensing and regulating of such work;
        • research into the design, construction, etc. of air transport facilities;
        • tariff and passenger fares, passenger safety, registration, licensing and inspection of aircraft, pilots and crews including ground crews and allocation of routes;
        • subsidies, grants or advances to public non-financial corporations and private sector system operators; and
        • research and dissemination of information on air transport affairs and services.
      Excludes outlays on:
        • establishment and regulation of pollution standards classified to GPC 2739; and
        • grants, advances and subsidies to aircraft manufacturers classified to GPC 3120.


          3241 Aboriginal community air transport services

          Outlays on administration, construction, planning, support, operations, etc. of air transport facilities and services in Aboriginal communities.

          Aboriginal communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Aboriginal land and within pastoral leases, reserves, town camps and transit camps.


          3249 Other air transport services

          Outlays on administration, construction, planning, support, operations, etc. of air transport facilities, air traffic control, passenger and freight services and controls on aircraft operation.

          Excludes outlays on Aboriginal community air transport services classified to GPC 3241.

      325 Pipelines
          3250 Pipelines

          Outlays on administration, construction, operation, etc. of pipelines.

          Includes outlays on:

            • designing, constructing, extending, improving, and maintaining pipelines and associated structures such as pumping stations, used for the transportation of petroleum, natural gas, etc.;
            • supervising, licensing or regulating such work;
            • registration, licensing and inspection of equipment, safety standards, operator skills and training, granting of franchises and tariffs;
            • subsidies, grants or advances to public non-financial corporations and private sector system operators;
            • provision of equipment; and
            • research and provision of information on pipeline transport affairs services.

      328 Other transport
          3281 Multi-mode urban transit systems.

          Outlays on administration, provision, support, regulation, operation, etc. of public transport systems where road, rail and ferry transport outlays cannot be separated.

          Includes outlays on:

            • registration, licensing and inspection of equipment;
            • safety standards and tariffs;
            • subsidies, grants or advances to public non-financial corporations; and
            • research and dissemination of information on multi-mode urban transit systems.
          Excludes outlays that can be classified to a specific transport mode.

          3289 Other transport n.e.c.

          Outlays on administration, regulation, support, operation, etc. of transport affairs and services that cannot be assigned to one of the preceding subgroups in major group GPC 32.


      329 Communications
          3290 Communications

          Outlays on administration, provision, construction, regulation, operation, etc. of communication affairs and services including postal, telephone, telegraph, cable and wireless communication systems and communication satellites.

          Includes outlays on:

            • planning, designing, constructing, extending and improving communication systems;
            • development and administration of regulations;
            • assignment of frequencies;
            • specification of markets to be served;
            • setting of tariffs;
            • research into communication equipment and technology;
            • information dissemination services; and
            • grants, advances and subsidies for communication equipment and services.
          Excludes outlays on:
            • radio and television broadcasting systems classified to GPC 2830; and
            • water or air navigation aids classified to GPC 322 and GPC 324 respectively.


33 OTHER ECONOMIC AFFAIRS
      331 Storage, saleyards and markets
          3310 Storage, saleyards and markets

          Outlays on administration, planning, licensing, support, regulation, inspection, construction, maintenance, operation, etc. of storage and warehousing.


          Includes outlays on:

            • grants or other assistance for the provision or operation of storage facilities, such as grain elevators, bulk sugar terminals, wool stores, and government bonded warehouses; and
            • development and monitoring of storage and warehousing regulations.
          Excludes outlays on development and monitoring of regulations concerning sales practices, labelling of packaged food and other goods intended for household consumption classified to GPC 3390.

          Outlays on administration, planning, licensing, support, regulation, inspection, construction, maintenance, operation, etc. of yards and markets where sales of rural produce, livestock and other goods are conducted.


          Includes outlays on fishmarkets, produce markets and saleyards.

          Excludes outlays on development and monitoring of regulations concerning sales practices, labelling of packaged food and other goods intended for household consumption classified to GPC 3390.


      332 Tourism and area promotion
          3320 Tourism and area promotion

          Outlays on administration, regulation, planning, development, research, support, operation, etc. of tourism and area promotion to attract tourists. Also covers local government promotion to attract development.


          Includes outlays on:

            • tourist bureaux both in Australia and overseas, information offices, caravan parks and camping areas; and,
            • liaison activities with transportation establishments, the hotel and restaurant industry and other industries benefiting from the presence of tourists.

          Excludes outlays on national parks and wildlife services classified to GPC 2811.

      333 Labour and employment affairs
          3331 Vocational training

          Outlays on administration, support, regulation, research, etc. of training programs such as apprenticeship schemes designed to facilitate entry into the workforce of people currently not employed or in need of retraining.

          Excludes outlays on training programs provided by TAFE institutions classified to GPC 2422.


          3339 Other labour and employment affairs

          Outlays on administration, support, regulation, research, etc. of other labour and employment affairs.


          Includes outlays on:

            • regulation of working conditions;
            • conciliation and arbitration;
            • operation of employment offices;
            • schemes to promote employment, such as unemployment relief grants through NEAT, CYSS, YESS and other similar schemes that cannot be allocated to specific industries;
            • anti-discrimination programs; and,
            • other programs in which general labour affairs is the chief component.
          Excludes outlays on:
            • vocational training classified to GPC 3331; and
            • labour and employment affairs of a particular industry classified to the purpose which the industry serves.
      339 Other economic affairs n.e.c.
          3390 Other economic affairs n.e.c.

          Outlays on administration, regulation, promotion, research, operation, etc. of distributive trades

          Includes outlays on:

            • consumer interest and protection affairs;
            • licensing, sales practices, labelling of packaged food and other goods intended for household consumption;
            • regulation of weights and measures, including metric conversion;
            • price control and rationing schemes operating through retailers or wholesalers;
            • wholesale or retail shop inspection; and,
            • all services relating to distributive trade affairs and services n.e.c.
          Excludes outlays on:
            • affairs related to storage and warehousing classified to GPC 3311; and
            • price control and rationing schemes which can be identified with a specific industry sub-group (e.g. petroleum and gas classified to GPC 291).
          Outlays relating to the hotel industry


          Includes outlays on:

            • licensing, liquor control commissions; and
            • all hotel and restaurant affairs n.e.c.
          Outlays on administration, regulation, promotion, support, research, operation, etc. of general economic and commercial services

          Includes outlays on:

            • economic and commercial matters which cannot be allocated to a functional subgroup such as general regulation of monopolies and other restraints on trade and market entry and foreign commercial affairs;
            • weather bureaux;
            • patent offices; and
            • survey institutions.
          Excludes outlays on economic and commercial services classified to a particular industry.

          Outlays relating to other economic affairs and services n.e.c.

34 OTHER PURPOSES
      341 Public debt transactions
          3410 Public debt transactions

          Outlays on underwriting and floating of government loans and interest payments, including interest on government securities or under special credit arrangements with other countries.


          Excludes outlays on administrative costs of public debt management classified to GPC 2199.


      342 General purpose inter-government transactions
          3420 General purpose inter-government transactions

          Grants, advances or other inter-government transactions that cannot be allocated to purpose.

      343 Natural disaster relief
          3431 Drought relief

          Outlays on administration, planning, support, provision, etc. of programs concerned with the immediate relief of victims of drought.

          3439 Other natural disaster relief

          Outlays on administration, planning, support, provision, etc. of programs concerned with the immediate relief of victims of fires, floods, cyclones and other natural disasters, and with the initial restoration of community services and facilities.


          Includes outlays on food, materials, equipment, etc. used in connection with natural disasters.


          Excludes outlays on:

            • drought relief classified to GPC 3431;
            • maintenance of state emergency services, such as through local government contributions, classified to GPC 2399;
            • state emergency service operations that cannot be allocated to natural disaster relief classified to GPC 2399 or GPC 2629;
            • relief of victims of man-made disasters classified to GPC 2629;
            • reconstruction activities following man-made disasters classified to purpose; and
            • long term reconstruction and relief activities following natural disasters classified to purpose.

      349 Other purposes n.e.c.
          3490 Other purposes n.e.c.

          Outlays that cannot be assigned to one of the major groups GPC 21 to GPC 33 and the preceding sub-groups of GPC 34.

          Includes transactions relating to plant and equipment which cannot be classified to specific purposes and residual items (such as the cost of works on private land, purchases of land and buildings, the rent of premises, works depots and engineering and employment overheads) that cannot be classified to purpose.



TAXES CLASSIFICATION

EXPANDED TAXES CLASSIFICATION

GROUP,
SUBGROUP
AND
CLASS
DESCRIPTOR

1TAXES ON INCOME, PROFITS AND CAPITAL GAINS
11Income and capital gains taxes levied on individuals
111Personal income tax
112Government health insurance levy
113Mining withholding tax
114Capital gains tax on individuals
115Prescribed payments by individuals
119Other income tax levied on individuals
12Income and capital gains taxes levied on enterprises
121Company income tax
122Income tax paid by superannuation funds
123Capital gains taxes on enterprises
124Prescribed payments by enterprises
13Income taxes levied on non-residents
131Dividend withholding tax
132Interest withholding tax
133Other income tax levied on non-residents
2TAXES ON EMPLOYERS’ PAYROLL AND LABOUR FORCE
21General payroll taxes
211Payroll taxes
22Selective payroll taxes
221Stevedoring industry charges
23Other employers’ labour force taxes
231Fringe benefits tax
232Superannuation guarantee charge
3TAXES ON PROPERTY
31Taxes on immovable property
311Land taxes
312Municipal rates
313Metropolitan improvement rates
314Property owners’ contributions to fire brigades
319Taxes on immovable property n.e.c.
32Estate inheritance and gift taxes
321Estate, inheritance and gift taxes
33Taxes on financial and capital transactions
332Financial institutions transactions taxes
333Government borrowing guarantee levies
334Stamp duties on conveyances
335Stamp duty on shares and marketable securities
336Other stamp duties on financial and capital transactions
4TAXES ON PROVISION OF GOODS AND SERVICES
41General taxes on provision of goods and services
411Sales tax
412Goods and services tax (GST)
42Excises
421Excises on crude oil, LPG and petroleum products
423Excises on beer and potable spirits
424Excises on tobacco products
425Excise Act duties n.e.c. and refunds of Excise Act duties
426Agricultural production taxes
427Levies on statutory corporations
43Taxes on international trade
431Customs duties on imports
432Customs duties on exports
433Agricultural produce export taxes
44Taxes on gambling
441Taxes on government lotteries
442Taxes on private lotteries
443Taxes on gambling devices
444Casino taxes
445Race betting taxes
449Taxes on gambling n.e.c.
45Taxes on insurance
451Insurance companies’ contributions to fire brigade
452Third party insurance taxes
459Taxes on insurance n.e.c.
5TAXES ON THE USE OF GOODS AND PERFORMANCE OF ACTIVITIES
51Motor vehicle taxes
512Stamp duty on vehicle registration
514Road transport and maintenance taxes
515Heavy vehicle registration fees and taxes
516Other vehicle registration fees and taxes
52Franchise taxes
521Gas franchise taxes
522Petroleum products franchise taxes
523Tobacco franchise taxes
524Liquor franchise taxes
53Other taxes on use of goods and performance of activities
532Broadcasting station licences
533Television station license
534Departure tax
539Other taxes on the use of goods and performance of activities n.e.c.


DETAILED TAXES CLASSIFICATION


1 TAXES ON INCOME, PROFITS AND CAPITAL GAINS

      11 Income and capital gains taxes levied on individuals

      Covers taxes levied on the net income of, and capital gains made by, resident households, individual proprietorships and partnerships.

          111 Personal income tax

          Covers taxes levied on the net income or profits (i.e. gross income minus allowable tax deductions) of individuals.


          112 Government health insurance levy

          A tax on the income of taxpayers, without other health insurance cover, to finance the payment of Commonwealth medical and hospital benefits (Medibank in operation during the period 1 October 1976 to 1 November 1978, Medicare from 1 February 1984).


          113 Mining withholding tax

          Covers income tax on royalty payments made after 30 June 1979 to Aboriginals and Aboriginal groups and bodies in respect of mining and exploration activities on Aboriginal land. Whilst the liability for the tax rests with the Aboriginals, the tax payable is deducted from the mining royalty payments and paid directly by the mining companies involved.


          114 Capital gains tax on individuals

          Refers to taxes levied on capital gains made by resident households, individual proprietorships and partnerships.

          115 Prescribed payments by individuals

          Covers taxes collected from individuals by the Commonwealth under the Prescribed Payments System.

          119 Other income tax levied on individuals

          Includes amounts collected from non-custodial parents under child support legislation.

      12 Income and capital gains taxes levied on enterprises

      Covers taxes levied on the net profits and capital gains made by resident trading and financial enterprises. Excluded are taxes assessed on gross sales or turnover.


          121 Company income tax

          Covers taxes levied on the net income or profits (i.e. gross income minus allowable tax deductions) of companies.

          122 Income tax paid by superannuation funds

          Covers taxes levied on the profits made by superannuation funds. The tax varies according to the portfolio mix chosen by the fund. Superannuation funds investing in government securities are subject to lower tax assessment and may be exempt under certain circumstances.

          123 Capital gains taxes on enterprises

          Refers to taxes levied on capital gains which form part of the taxable income of trading and financial enterprises.

          124 Prescribed payments by enterprises

          Covers taxes collected from enterprises by the Commonwealth under the Prescribed Payments System.

      13 Income taxes levied on non-residents

      Covers taxes specifically levied on non-residents (either individuals or corporations) on income derived in Australia.

          131 Dividend withholding tax

          Covers taxation payments by companies levied on dividends accruing to non-residents of Australia.

          132 Interest withholding tax

          Covers taxation payments by companies levied on interest accruing to non-residents of Australia.

          133 Other income tax levied on non-residents

          Covers income taxes levied on non-residents other than dividend and interest withholding taxes.

2 TAXES ON EMPLOYERS’ PAYROLL AND LABOUR FORCE

This group covers taxes collected from employers, levied either as a proportion of payroll or as a fixed amount per person employed.

      21 General payroll taxes
          211 Payroll taxes

          Covers payroll taxes levied on a broad range of industries.

      22 Selective payroll taxes

          221 Stevedoring industry charges

          Covers payroll taxes levied on particular industries.

      23 Other employers’ labour force taxes

          231 Fringe benefits tax

          Covers taxes collected from employers in relation to fringe benefits accruing to employees.

          232 Superannuation guarantee charge

          Covers charges paid by employers under the Superannuation Guarantee Charge Act 1992.

3 TAXES ON PROPERTY

Covers taxes on the use or ownership of property, and taxes on property transfers.

      31 Taxes on immovable property

      Covers taxes levied in respect of the use or ownership of immovable property. The tax is calculated as a percentage of assessed property value, which may take into account the value of land and improvements, and is based on a notional rental income, estimated sale price, or capitalised yield. Other characteristics of real property, such as size or location, can also be used to derive a rent or capital value. These taxes may be levied on proprietors, tenants, or both.

          311 Land taxes

          Covers taxes on the ownership of land based on the assessed value of the land.

          312 Municipal rates

          Covers levies imposed by local government authorities on the assessed value of property, for the purpose of financing the provision of ordinary local services. Excluded are amounts collected with municipal rates, but identified as charges for direct supply of goods and services (e.g. water and sewerage rates, garbage charges).

          313 Metropolitan improvement rates

          Covers levies on property owners intended specifically for financing the planning and development of land within the metropolitan region, e.g. acquisition of land for the development of metropolitan parks, support of regional studies, financing open space improvements.

          314 Property owners' contributions to fire brigades

          Covers levies on property owners that are raised to finance the operation of fire protection services.

          319 Taxes on immovable property n.e.c.

          Covers taxes, not elsewhere classified, on owners or users of immovable property. These taxes are usually collected to finance specific services, e.g. control of vermin or noxious weeds. Excluded are charges for direct supply of goods and services, e.g. water and sewerage rates.

      32 Estate inheritance and gift taxes

          321 Estate, inheritance and gift taxes

          Covers taxes levied on the transfer of property of deceased persons and on gifts. These taxes are levied on the value of the transferred assets.

      33 Taxes on financial and capital transactions

      Covers taxes on the issue, transfer, purchase and sale of securities, taxes on cheques, and taxes levied on specific legal transactions such as validation of contracts and the sale of immovable property. Excluded are taxes on use of goods and performance of activities (TC 5) and taxes on immovable property (TC 31).

          332 Financial institutions transactions taxes

          Covers taxes on debits or credits to accounts with financial institutions. Includes the state government duties on credits to accounts held with financial institutions. Excludes stamp duties on cheques.

          333 Government borrowing guarantee levies

          Covers guarantee fees/charges levied on the borrowings of public authorities by government.

          334 Stamp duties on conveyances

          Covers the revenue earned from stamp duty on conveyances and transfer of real estate, business and other property. Excluded are stamp duties on motor vehicle registration (TC 513), insurance (TC 45) and gambling (TC 44).

          335 Stamp duty on shares and marketable securities

          Covers the revenue earned from stamp duty on transfers of shares and marketable securities. Excluded are stamp duties on motor vehicle registration (TC 513), insurance (TC 45) and gambling (TC 44).

          336 Other stamp duties on financial and capital transactions

          Covers the revenue earned from stamps affixed to or franked on documents which evidence financial and capital transactions. Included are stamp duties on contracts, cheques, admission tickets and sales receipts. Excluded are stamp duties on conveyances (TC 334), shares and marketable securities (TC 335), motor vehicle registration (TC 513), insurance (TC 45) and gambling (TC 44).

4 TAXES ON THE PROVISION OF GOODS AND SERVICES

Covers taxes levied on the production, sale, transfer, leasing or delivery of goods and rendering of services. Excluded are taxes levied on the use of goods or on permission to use goods or to perform activities (TC 5).

      41 General taxes on provision of goods and services
          411 Sales tax

          Covers all taxes (other than those on international trade) levied on the production, leasing, transfer, sales or delivery of a wide range of goods, and on the rendering of services. In Australia, currently the only general tax is the sales tax. Sales tax is a single stage tax designed substantially to fall on sales by manufacturers and wholesalers to retailers. The sales tax applies to goods only and not to services. Secondhand goods that have been used in Australia are not ordinarily taxed, but imported goods that have been used overseas are normally taxable in a similar fashion to new goods. Although termed a sales tax, the levy is not limited to sales only. Where goods have not already borne tax, it would (for example) fall on the leases of those goods or on the application of those goods to a taxpayer’s own use. It may also be levied on importation of goods where they are not imported for sale by wholesalers, e.g. where they are imported by retailers or consumers. The tax is payable on what is termed a ‘sale value’ which is equivalent to a fair wholesale price.


          412 Goods and services tax (GST)

          Commencing from 1 July 2000, this is a broad based tax on the supply of goods and services at virtually all stages of production and distribution. Includes GST revenue receivable by the Commonwealth Government, gross of the cost of collection but net of input tax credits payable.

      42 Excises

      Covers taxes levied on a specified good, or range of goods, intended for domestic consumption other than taxes levied exclusively on the importation of goods (TC 431). Excises may be imposed at any stage of production or distribution and the assessment for tax may take into account such factors as weight, strength, quantity or value of the goods. Excises are not limited to those taxes collected under Excise Acts and include taxes on electricity, gas and agricultural production.

          421 Excises on crude oil, LPG and petroleum products

          Covers excises levied on the production of crude oil and naturally occurring LPG from Australian fields. The levy varies depending on volume and quality of the crude and the date the field came into production. Also covers excises levied on petroleum products. Includes duties collected under the Excise Act. Also includes the diesel fuel oil tax.

          423 Excises on beer and potable spirits

          Covers Excise Act duties levied on beer and potable spirits.

          424 Excises on tobacco products

          Covers Excise Act duties levied on tobacco products.


          425 Excise Act duties n.e.c. and refunds of Excise Act duties

          Covers Excise Act duties not elsewhere classified and all refunds under the Excise Act.

          426 Agricultural production taxes

          Covers levies raised on specified agricultural products usually assessed by reference to weight or quantity. Liability may be assessed at any stage of processing or distribution. Agricultural production taxes include taxes levied on wool, dairy products, poultry, cattle, sheep, wheat and wine grapes.

          427 Levies on statutory corporations

          Covers contributions which are required under legislation to be paid by specified statutory corporations to state governments. The taxes are a fixed proportion of the revenue earned by statutory corporations. Excluded are taxes assessed on net profits and capital gains (see TC 12).

      43 Taxes on international trade

      Covers taxes and stamp duties levied on specified imported or exported goods. Excluded are taxes collected on imports as part of a general tax on goods, and excises applicable to both imported and domestically produced goods.

          431 Customs duties on imports

          Covers taxes levied on specified goods (or ranges of goods) imported into Australia for home consumption. The various charges and exemptions which apply are based on country of origin, type of goods and value or quantity of goods.

          432 Customs duties on exports

          Covers taxes levied on specified goods exported from Australia. The main item which attracts export duty is coal. The rates which apply vary with the type of coal and the method of extraction. Excluded are agricultural produce export taxes (TC 433).

          433 Agricultural produce export taxes

          Covers taxes payable on specified agricultural produce exported from Australia. The rate is usually based on the quantity of products exported.

      44 Taxes on gambling

      Covers taxes levied on gambling and betting stakes. Includes taxes on lottery tickets, poker machines, casinos, racing and football pools. The taxes may be collected either from the gambler as a percentage of his/her stake or from entities providing the gambling service either as a licence fee or percentage of their gross income from gambling. Excluded are taxes on individual gains from gambling.

          441 Taxes on government lotteries

          Covers profits of lotteries, ‘lotto’ games, etc. organised by the government. Excludes revenue share of privately organised lotteries.

          442 Taxes on private lotteries

          Covers stamp duty, licences and share of gross revenue of privately organised lotteries, ‘lotto’ games, football pools, etc.

          443 Taxes on gambling devices

          Covers taxes and licences imposed on clubs for the operation of poker machines and other gambling devices. The licence fee may be assessed as a percentage of gross profits generated by the club’s poker machines or as a fixed rate that is dependent on the number and classes of machines operated by the club. These imposts are regarded as taxes (not fees from regulatory services) because of the substantial revenue they generate. A club may be granted a refund in proportion to its expenditure on community welfare.

          444 Casino taxes

          Covers licence fees and taxes levied on the holders of casino licenses. Taxes and licence fees may be assessed as a proportion of gross profit or according to a fixed rate. The fees are deemed to be taxes (not fees from regulatory services) because of the substantial revenue they generate.

          445 Race betting taxes

          Covers taxes levied on all forms of racing and both on and off course betting. Includes stamp duty on betting instruments, bookmakers licences and registration fees, and taxes on gross revenue of bookmakers.

          449 Taxes on gambling n.e.c.

          Covers taxes levied on forms of gambling other than football pool, racing, casino, poker machine or lottery taxes. Includes, for instance, revenue raised from the issue of bingo permits.

      45 Taxes on insurance

      Covers taxes levied specifically on insurance companies. Includes taxes levied on insurance premiums and contributions collected to finance services which reduce insurable risk.

          451 Insurance companies’ contributions to fire brigades

          Covers levies imposed on insurance companies to finance fire-fighting authorities.

          452 Third party insurance taxes

          Covers surcharges and stamp duties on third party insurance premiums.

          459 Taxes on insurance n.e.c.

          Taxes on insurance not elsewhere classified. Includes such payments as stamp duties on insurance (other than third party insurance) and contributions of insurance companies to Workers Compensation Board Funds and Casual Firefighters Compensation Funds.

5 TAXES ON THE USE OF GOODS AND PERFORMANCE OF ACTIVITIES

Covers taxes levied on the use of goods and taxes levied in respect of permission to perform activities. Excluded are taxes levied on the value or quantity of the goods themselves (TC 4).


      51 Motor vehicle taxes

      Covers taxes levied on the operation of motor vehicles whether paid by households or corporations. These imposts are treated as taxes, rather than regulatory fees, because of the significant amount of revenue they generate. Excluded are taxes on third party insurance (TC 452).


          512 Stamp duty on vehicle registration

          Covers stamp duties imposed on motor vehicle registration and transfer.

          514 Road transport and maintenance taxes

          Covers taxes levied on the carriage of goods and passengers by road including taxes collected specifically for road maintenance. These taxes are often assessed on the basis of weight of vehicle using the road.

          515 Heavy vehicle registration fees and taxes

          Covers motor vehicle registration, transfer, and number plate fees for vehicles under the InterState (IS) scheme.

          516 Other vehicle registration fees and taxes

          Covers other motor vehicle registration, transfer, and number plate fees. Excluded are heavy vehicle registration fees and taxes for vehicles under the InterState (IS) scheme (TC 515).

      52 Franchise taxes

      Covers taxes levied in respect of the permission to sell certain goods. This includes the permission to sell gas, petrol, tobacco and liquor.

          521 Gas franchise taxes

          Covers licence fees levied on gas suppliers. The fee is assessed by reference to the suppliers previous gross receipts of gas retailed to the public.

          522 Petroleum products franchise taxes

          Covers licence fees paid by petroleum wholesalers and petroleum retailers to conduct their business. The tax may be assessed on the marked or prescribed value or volume of petroleum products sold.

          523 Tobacco franchise taxes

          Covers fees collected from wholesale tobacco merchants and retail tobacconists for licences that people in the business of tobacco wholesaling or retailing are required to hold. The taxes are usually assessed on the basis of value sold.

          524 Liquor franchise taxes

          Covers fees collected for licences and permits to supply liquor. They are levied on hotelkeepers, wholesale and retail liquor merchants and clubs, etc. Includes permits for the supply of liquor with meals. These fees are regarded as taxes, not fees from regulatory services, because of the substantial revenue they generate. The fees are usually assessed on the basis of volume and alcoholic content of sales. Some states offer an exemption or concession to encourage consumption of low alcohol liquor.

      53 Other taxes on use of goods and performance of activities

      Covers taxes, other than franchise and motor vehicle taxes, levied on the use of goods or in respect of permission to use goods or perform activities. Included are permits to carry on a business which provides a service (e.g. broadcasting and television services), pollution taxes not based on the value of particular goods and taxes in respect of permission to perform an activity (e.g. departure tax).

          532 Broadcasting station licences

          Covers fees for licences for commercial radio stations to transmit their service. The licence fees are classified as taxes (not fees from regulatory services) because of the substantial revenue they raise. The tax is assessed on gross earnings.

          533 Television station licenses

          Covers fees for licences for commercial television stations to transmit their service. The licence fees a re classified as taxes (not fees from regulatory services) because of the substantial revenue they raise. The tax is assessed on gross earnings.

          534 Departure tax

          Covers the levy imposed on all people leaving Australia. The 50 per cent indirect component consists of the estimated tax collected from Australian residents going abroad for business purposes.

          539 Other taxes on the use of goods and performance of activities n.e.c.

          Covers other levies on the use of goods or performance of activities, e.g. entertainment taxes.

TYPE OF ASSET CLASSIFICATION


EXPANDED TYPE OF ASSET CLASSIFICATION

CODEDESCRIPTOR

1PRODUCED ASSETS (EXCLUDING INVENTORIES)
11Tangible produced assets (excluding inventories)
111Dwellings
112Other buildings
113Other construction/infra-structure
114Transport equipment
115Computer equipment
116Equipment other than transport and computer equipment
117Defence weapons platforms
118Cultivated assets
12Intangible produced assets (excluding inventories)
121Mineral exploration
122Computer software
123Entertainment, literary or artistic originals
129Other intangible produced assets
13Valuables
130Valuables
2NON-PRODUCED ASSETS
21Tangible non-produced assets
211Land
219Other tangible non-produced assets
22Intangible non-produced assets
220Intangible non-produced assets



DETAILED TYPE OF ASSET CLASSIFICATION


1 PRODUCED ASSETS (EXCLUDING INVENTORIES)

Produced assets are those non-financial assets that are outputs from the processes of production. In economic accounting, produced assets consist of fixed assets, inventories and valuables. However, inventories are not included in the scope of this classification. Consists of tangible produced assets, intangible produced assets and valuables.

      11 Tangible produced assets (excluding inventories)

      Consists of buildings, structures, machinery, equipment and cultivated assets that are continuously used in the processes of production for more than one year.

          111 Dwellings

          Consists of buildings used primarily as residences, associated structures such as garages and all permanent fixtures usually installed in residences. Also consists of costs of site clearance and preparation. Includes houseboats, barges, caravans and mobile homes used as principal residences of households. Also includes historic monuments identified primarily as dwellings and uncompleted dwellings where the ultimate user is deemed to have taken ownership.

          112 Other buildings

          Consists of non-residential buildings and all fixtures, facilities and equipment which are integral parts of these buildings. Also consists of costs of site clearance and preparation. Includes warehouses, factories, banks, theatres, hotels, restaurants, medical centres and schools. Also includes historic monuments identified as primarily non-residential buildings and uncompleted buildings where the ultimate user is deemed to have taken ownership.

          113 Other construction/infra-structure

          Consists of structures other than buildings, and site clearance and preparation not associated with the cost of buildings. Includes shafts, tunnels and other structures associated with mining subsoil assets; roads; railways; airfield runways; bridges; tunnels and subways; waterways and harbours; long distance pipelines, communication and power lines; local pipelines and cables; and mining, manufacturing, sporting and recreational constructions. Also includes historic monuments which cannot be identified as buildings. Excludes major improvements to land such as dams and dykes for flood control.

          114 Transport equipment

          Consists of equipment for moving people and objects. Includes motor vehicles and trailers; ships; railway and tramway locomotives and rolling stock; and aircraft and spacecraft. Excludes transport equipment acquired by households for final consumption and houseboats, barges, mobile homes and caravans used by households as principal residences (TAC 111).

          115 Computer equipment

          Consists of computer hardware such as processors, hard drives, monitors and keyboards. Excludes computer equipment acquired by households for final consumption and computer software.

          116 Equipment other than transport and computer equipment

          Consists of equipment other than transport and computer equipment. Includes furniture; office equipment; radio, television and communications equipment; medical instruments and appliances; fuel elements for nuclear reactors; musical instruments and sporting goods. Excludes equipment acquired by households for final consumption, machinery which is integral to buildings and defence weapons platforms. Also may exclude relatively inexpensive tools, and uncompleted machinery and equipment unless produced for own use.

          117 Defence weapons platforms

          Consists of military vehicles and equipment designed to launch weapons of destruction. Includes warships, submarines, military aircraft, tanks, missile carriers and launchers. Excludes missiles, rockets and bombs.
          Defence weapons platforms are identified separately because they are treated as final consumption expenditure in the ANA.

          118 Cultivated assets

          Consists of livestock for breeding and plantations of trees yielding repeat products that are under the direct control, responsibility and management of institutional units. Includes animal, fish and poultry breeding stocks; dairy cattle; draft animals; animals for wool production; animals used for transportation, racing or entertainment; and trees, shrubs and vines cultivated for fruit and nuts, sap and resin, and bark and leaf products. Also includes immature cultivated assets if produced for own use.

      12 Intangible produced assets (excluding inventories)

      Consists of mineral exploration, computer software, entertainment, literary or artistic originals and other intangible produced assets intended to be used in the processes of production for more than one year.

          121 Mineral exploration

          Consists of expenditures on exploration for petroleum, natural gas and non-petroleum deposits. Includes all preliminary expenditure such as licences, surveys and transportation as well as the costs of tests.

          122 Computer software

          Consists of computer programs, program descriptions and supporting materials for both systems and applications software. Includes purchased software and software developed on own account where the expenditure is large. Also includes large expenditures on the purchase, development or extension of computer databases that are expected to be used for more than a year.

          123 Entertainment, literary or artistic originals

          Consists of original entertainment, literary or artistic works. Includes original films, sound recordings, manuscripts, tapes and models. Also includes works purchased or produced on own account recording or embodying original works or performances.

          129 Other intangible produced assets

          Consists of intangible produced assets not elsewhere classified. Includes new information and specialised knowledge owned by units or licensed by units for use by others.

      13 Valuables

          130 Valuables

          Consists of assets acquired and held primarily as stores of value. Valuables are distinguished from the assets classified to ETF 11 and ETF 12 because they are not used primarily for production or consumption. Includes precious metals and stones, antiques and other art objects, and other valuables not used primarily for production or consumption and which are expected not to deteriorate nor to decline in real value over time.

2 NON-PRODUCED ASSETS

Non-produced assets are those non-financial assets that are not outputs from the processes of production. Consists of tangible non-produced assets and intangible non-produced assets. Includes costs of ownership transfer and major improvements to these assets.

      21 Tangible non-produced assets

      Consists of non-produced assets that occur in nature and over which ownership may be acquired and transferred. Includes land, sub-soil assets, non-cultivated biological resources and water resources. Excludes environmental assets over which ownership rights cannot be acquired such as the open sea or air.

          211 Land

          Consists of ground over which ownership rights are enforced. Includes the soil covering, any associated surface waters and any major improvements which cannot be separated from the land. Excludes items on the land such as any buildings or other structures situated on it or running through it; cultivated crops, trees and animals; subsoil assets; and non-cultivated biological resources and water resources below the ground.

          The purchase of land and buildings as a package is treated as a purchase of fixed assets if a separate value cannot be derived for the land. The purchase of land with a building which is to be demolished (e.g. for road construction) is treated as a purchase of land. In this case the building has no value to the purchaser.

          219 Other tangible non-produced assets

          Consists of non-produced assets that occur in nature and over which ownership rights can be enforced and transferred but which are not land. Includes subsoil assets, non-cultivated biological resources and water resources.

      22 Intangible non-produced assets

          220 Intangible non-produced assets

          Consists of assets that are constructs of society as evidenced by legal or accounting actions. Includes patented entities, leases and other transferable contracts, and purchased goodwill.


Bookmark and Share. Opens in a new window

Commonwealth of Australia 2014

Unless otherwise noted, content on this website is licensed under a Creative Commons Attribution 2.5 Australia Licence together with any terms, conditions and exclusions as set out in the website Copyright notice. For permission to do anything beyond the scope of this licence and copyright terms contact us.