Tertiary education (COFOG-A 093)

A1C.190.

Tertiary education (COFOG-A 093) consists of government expenditure on tertiary education. This category is further classified into:

• university education (COFOG-A 0931); and
• vocational education and training (COFOG-A 0932).

Note: Where an institution offers both types of tertiary education, data should be separated into each category. However, if this is not possible then data should be reported against the category in which the institution undertakes the majority of activity.

A1C.191.

University education (COFOG-A 0931) consists of:

• the provision of university education, that is, educational programs leading to a university degree, postgraduate degree or other higher qualifications (entry generally requires matriculation at a secondary level or equivalent);
• the administration, inspection, operation or support of universities; and
• scholarships, grants, loans and allowances to support students pursuing university education.

Includes: Military tertiary education facilities where the curriculum resembles that of civilian institutions even though attendance may be limited to military personnel and their families.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.192.

Vocational education and training (excluding apprenticeships and traineeships) (COFOG-A 0932) consists of:

• the provision of vocational education and training other than apprenticeships and traineeships. That is, educational programs designed to meet specific requirements of industry and commerce (entry may not require matriculation at a secondary level or equivalent);
• the administration, inspection, operation or support of Technical and Further Education (TAFE) colleges and other institutions providing vocational education and training; and
• scholarships, grants, loans and allowances to support students pursuing vocational education and training.

Includes: Vocational education and training courses offered by TAFE colleges, universities and other private institutions.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951); transportation of other students (COFOG-A 0952)); apprenticeships and traineeships (classified to apprenticeships and traineeships (COFOG-A 0941)).