1291.0 - A Guide to Major ABS Classifications, 1998  
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 03/09/1998   
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Classifications used in Government Finance Statistics

The classifications used in Government Finance Statistics (GFS) are applied to institutional units of the public sector and their transactions/flows. The public sector comprises institutional units such as Commonwealth and State general government units as well as public financial and non-financial corporations such as Telstra and electricity operations of State and local governments.

GFS uses ‘unit’ classifications and ‘transaction/stock’ classifications.

The main classifications applied to units are:

      • Institutional Sector (i.e., general government, public financial corporation, public non-financial corporation); and
      • Level of Government (i.e., National, State/Territory, Local).

The principal classifications applied to transactions and flow data are the Economic Type Framework (ETF), the Taxes Classification (TC) and the Government Purpose Classification (GPC). This overview outlines these classifications.

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