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5.13. The number of detailed cross-classifications that could be provided from the GFS output data base is potentially large but, in practice, is limited because input data are not always coded to the finest level in the classifications. Lack of information in source documents often makes coding to finer levels unachievable.

5.14. However, there is a specified minimum level in each classification to which all data are coded. Consistent maintenance of coding at this minimum level ensures that the most commonly sought output is always available. In the output data base, this level is termed the ‘maximum level of output’ and is the finest level of detail available for all of the ‘output sectors’ (see discussion in paragraph 5.16 below). Application of a minimum level of coding represents a compromise between the availability of data and the level to which GFS classifications can be applied consistently across the various sectors.

5.15. Despite source-data limitations, a very large amount of data is potentially available from the output data base. ABS GFS publications therefore include only a subset of the data potentially available. Data not published may be obtained for a fee (see paragraphs 5.37–5.38).

5.16. As indicated in chapter 4, the GFS output data base contains data aggregated into over 150 output sectors. No data for individual units are held. Table 5.1 shows the output sectors. Each output sector is a combination of one or more of the level of government, institutional sector and jurisdiction classifications (e.g. Commonwealth general government). Each sector has a code, as shown in table 5.1 (e.g. Commonwealth general government is code 130). From the table it will be noted that the multi-jurisdiction category predominantly applies only to the general government sector. The National level of government comprises the Commonwealth jurisdiction and all multi-jurisdiction units.

		Sector
Level of Government by Jurisdiction		General government	Public non-financial corporations	Public financial corporations	Non-financial public sector	Public sector
Commonwealth		130	110	120	140	190
State government
	New South Wales	231	211	221	241	291
	Victoria	232	212	222	242	292
	Queensland	233	213	223	243	293
	South Australia	234	214	224	244	294
	Western Australia	235	215	225	245	295
	Tasmania	236	216	226	246	296
	Northern Territory	237	217	227	247	297
	Australian Capital Territory	238	218	228	248	298
	Total all states	239	219	229	249	299
Local government
	New South Wales	331	311	321	341	391
	Victoria	332	312	322	342	392
	Queensland	333	313	323	343	393
	South Australia	334	314	324	344	394
	Western Australia	335	315	325	345	395
	Tasmania	336	316	326	346	396
	Northern Territory	337	317	327	347	397
	Total all states	339	319	329	349	399
Multi-jurisdiction
	Commonwealth	430	410	n.a.	440	490
	New South Wales	431	n.a.	n.a.	n.a.	n.a.
	Victoria	432	n.a.	n.a.	n.a.	n.a.
	Queensland	433	n.a.	n.a.	n.a.	n.a.
	South Australia	434	n.a.	n.a.	n.a.	n.a.
	Western Australia	435	n.a.	n.a.	n.a.	n.a.
	Tasmania	436	n.a.	n.a.	n.a.	n.a.
	Northern Territory	437	n.a.	n.a.	n.a.	n.a.
	Australian Capital Territory	438	n.a.	n.a.	n.a.	n.a.
	Total all jurisdictions	439	419	n.a.	449	499
State and local government
	New South Wales	531	511	521	541	591
	Victoria	532	512	522	542	592
	Queensland	533	513	523	543	593
	South Australia	534	514	524	544	594
	Western Australia	535	515	525	545	595
	Tasmania	536	516	526	546	596
	Northern Territory	537	517	527	547	597
	Australian Capital Territory	538	518	528	548	598
	Total all states	539	519	529	549	599
National		739	719	729	749	799
Australia		939	919	929	949	999

				Sector
				General government		Public non-financial corporations		Public financial corporations		Public sector
Items				ETF	GPC	ETF	GPC	ETF	GPC	ETF	GPC
GFS Revenue
	Taxation revenue					n.a.	n.a.	n.a.	n.a.
	Current grants and subsidies
	Sales of goods and services
	Interest income
GFS Expenses
	Gross operating expenses
		Depreciation
		Employee expenses
		Other operating expenses
		Total gross operating expenses
	Property expenses
		Dividend expenses		n.a	n.a
		Income tax equivalent expenses		n.a	n.a
		Interest expenses
			Nominal superannuation interest expenses			n.a.	n.a.	n.a.	n.a.
			Other interest expenses
		Other property expenses
	Current transfers
		Grant expenses				n.a	n.a.	n.a.	n.a.
		Subsidy expenses
		Tax expenses		n.a.	n.a.
		Other current transfers
	Capital transfers
		Grants to local governments				n.a.	n.a.	n.a.	n.a.
		Other capital transfers
GFS net operating balance					n.a.		n.a.		n.a.		n.a.
Net acquisition of non-financial assets
	Gross fixed capital formation
	Depreciation				n.a.		n.a.		n.a.		n.a.
	Change in inventories				n.a.		n.a.		n.a.		n.a.
	Other movements in non-financial assets
GFS net lending(+)/borrowing(–)					n.a.		n.a.		n.a.		n.a.

		Sector
Items		General government	Public non-financial corporations	Public financial corporations	Public sector
Cash receipts from operating activities
	Taxes received		n.a	n.a.
	Receipts from sales of goods and services
	Grants and subsidies received
	Other receipts
Cash payments for operating activities
	Payments for goods and services
	Grants and subsidies paid		n.a.	n.a.
	Interest paid
	Other payments
Net cash flows from operating activities
Net cash flow from investments in non-financial assets
	Sales of non-financial assets
	Purchases of new non-financial assets
	Purchases of second-hand non-financial assets
Net cash flows from investments in financial assets for policy purposes			n.a.	n.a.
Net cash flows from investments in financial assets for liquidity purposes
Net cash flows from financing activities
	Advances received (net)
	Borrowing (net)
	Deposits received
	Other financing (net)
Net increase(+)/decrease(–) in cash held
Net cash flows from operating activities and net cash flows from investments in non-financial assets
Value of non-financial assets acquired under finance leases
Surplus(+)/deficit(–)

			Sector
Items			General government	Public non-financial corporations	Public financial corporations	Public sector
Assets
	Financial assets
		Cash and deposits
		Advances paid		n.a.	n.a.
		Investments, loans and placements
		Other non-equity assets
		Equity
	Non-financial assets
		Land and fixed assets
		Other non-financial assets
	Total assets
Liabilities
	Deposits held
	Advances received
	Borrowing
	Unfunded superannuation liability
	Other employee entitlements and provisions
	Other non-equity liabilities
	Total liabilities
Shares and other contributed capital			n.a.
Net worth
Net debt

				Sector
Items				General government	Public non-financial corporations	Public financial corporations	Public sector
Net result of transactions
	Assets
		Financial assets
			Cash and deposits
			Advances paid		n.a.	n.a.
			Investments, loans and placements
			Other non-equity assets
			Equity
		Non-financial assets
			Land and fixed assets
			Other non-financial assets
	Liabilities
		Deposits paid
		Advances received
		Borrowing
		Unfunded superannuation liability
		Other employee entitlements and provisions
		Other non-equity liabilities
	Shares and other contributed capital			n.a.
Change to net worth arising from transactions
Change to net debt arising from transactions
Revaluations and other volume changes
	Assets
		Financial assets
			Cash and deposits
			Advances paid		n.a.	n.a.
			Investments, loans and placements
			Other non-equity assets
			Equity
		Non-financial assets
			Land and fixed assets
			Other non-financial assets
	Liabilities
		Deposits paid
		Advances received
		Borrowing
		Unfunded superannuation liability
		Other employee entitlements and provisions
		Other non-equity liabilities
	Shares and other contributed capital			n.a.
Change to net worth arising from revaluations and other volume changes
Change to net debt arising from revaluations and other volume changes

		Sector
Item		General government	Public non-financial corporations	Public financial corporations	Public sector
GFS net operating balance
	minus
Provision for bad and doubtful debts
	plus
Bad debts written off from provisions and treated as capital transfers
	plus/minus
Gains/losses on assets, including derivatives
	plus/minus
Adjustment for abnormal/extraordinary items
	plus
Distributions to owners		n.a.
	plus
Capitalised interest
	plus
Other adjustments
	equals
AAS 31 operating surplus/deficit