Part G - Jurisdictions

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Australian System of Government Finance Statistics: Concepts, Sources and Methods
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The jurisdiction classification (JUR) divides the total public sector into classes based on the government which exercises control over a particular institutional unit. The classes refer to the governments of the Commonwealth and the individual Australian states and territories and are called jurisdictions.


In this context, the term 'jurisdiction' is indicative of the public sector units over which the Commonwealth Government or an individual state or territory government has direct control or (in the case of local government authorities) the government which administers the legislation under which the authority is established. The categories making up the jurisdiction classification are as shown in Table 2.4 below as:

Table 2.4 - Jurisdiction classification (JUR)
1New South Wales
4South Australia
5Western Australia
7Northern Territory
8Australian Capital Territory
9Norfolk Island



Although Norfolk Island is conceptually included within the scope of Australia's economic territory (for the definition, see paragraphs 2.18 to 2.19 of this manual), it is currently not included within the coverage of the GFS system.


In most cases, classifying units to JUR is straightforward. There are units, however, for which jurisdiction is shared between two or more governments, or the classification of a unit to a jurisdiction is otherwise unclear. Such units are called control not further defined units (see paragraph 2.78 of this manual for the definition).

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