Old age (COFOG-A 101)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period

Old age (COFOG-A 101) consists of government expenditure on old age. This category is further classified into:

  • old age (COFOG-A 1011).

Old age (COFOG-A 1011)


Old age (COFOG-A 1011) consists of:

  • the provision of social protection in the form of cash benefits and benefits in kind against the risks linked to old age (loss of income, inadequate income, lack of independence in carrying out daily tasks, reduced participation in social and community life, etc.);
  • the administration, operation or support of such social protection schemes;
  • cash benefits, such as old-age pensions paid to persons on reaching the standard retirement age, anticipated old-age pensions paid to older workers who retire before the standard retirement age, partial retirement pensions paid either before or after the standard retirement age to older workers who continue working but reduce their working hours, care allowances, other periodic or lump-sum payments paid upon retirement or on account of old age; and
  • benefits in kind, such as lodging and sometimes board provided to elderly persons either in specialised institutions or staying with families in appropriate establishments, assistance provided to elderly persons to help them with daily tasks (home help, transport facilities, etc.), allowances paid to the person who looks after an elderly person, miscellaneous services and goods provided to elderly persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

Includes: Pension schemes for military personnel and for government employees; administration of war veterans’ affairs; respite care; domestic and personal assistance such as services provided through the Home and Community Care Program; services delivered by residential institutions such as aged care hostels, retirement villages and homes; financial assistance not primarily related to inadequate earning capacity such as concessions for aged persons (transport and material assistance, etc.); community centres such as senior citizens centres; provision of aged information sessions; meals on wheels.

Excludes: Early retirement benefits paid to older workers who retire before reaching standard retirement age due to disability (classified to disability (COFOG-A 1002)) or unemployment (classified to unemployment (COFOG-A 1041)); medical services (classified to the appropriate class of COFOG-A 07); nursing and convalescent home services (classified to nursing and convalescent home services (COFOG-A 0734)); domiciliary nursing services not provided as part of a welfare-type package (classified to community health services not elsewhere classified (COFOG-A 0759)); construction or purchase of housing for the general public or for people with special needs (classified to housing development (COFOG-A 0611)).

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