Appendix 1 - Part A - Government finance statistics classifications framework
Institutional sector classification
The institutional sector classification (INST) used in Australia's Government Finance Statistics (GFS) system is a standard classification which defines institutional sectors that are also included in the standard economic sector classifications of Australia (SESCA). An institutional sector groups together similar kinds of institutional units according to the nature of the economic activity they undertake. The general government sector, public non-financial corporation sector, and public financial corporation sector equate to the total public sector. The INST is shown in Table A1A.1 below
Public non-financial corporations
Public financial corporations
Level of government classification
The level of government classification (LOG) used in Australia's GFS system is a standard Australian Bureau of Statistics (ABS) classification that is included in the SESCA. This classification divides the total public sector into three tiers of government to reflect the administrative and legal arrangements of government in Australia for output purposes. Although conceptually control not further defined is not a level of government by convention, this has been allocated as a level of government in the Australian GFS classification system. The corresponding levels of the total public sector in Australia are described in Table A1A.2.
State / Territory¹
Control not further defined²
¹ Includes Norfolk Island.
² Includes public universities.
The jurisdiction classification (JUR) further 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 (JUR) are shown in Table A1A.3 below.
New South Wales
Australian Capital Territory
The source destination classification
The source destination classification (SDC) is a classification that is used for the identification of the sector that is the source or destination of transactions in, and stocks of, assets and liabilities in the Australian GFS. The SDC identifies the source of the funds if a transaction is an operating revenue or a cash receipt, and the destination of the funds if the transaction is an operating expense or a cash payment. For balance sheet items, the SDC identifies the sector in which a financial asset is held and the sector to which a liability is owed. The SDC is shown in Table A1A.4 below.
Commonwealth public non-financial corporations
Commonwealth public financial corporations
Commonwealth general government
State / territory public non-financial corporations
State / territory public financial corporations
State / territory general government
Local public non-financial corporations
Local public financial corporations
Local general government
Control not further defined public non-financial corporations
Control not further defined public financial corporations
Control not further defined general government
Resident private non-financial corporations
Resident private depository corporations
Resident non-profit institutions serving households
Other resident private financial corporations
Residents not elsewhere classified
Non-resident private depository corporations
Non-residents not elsewhere classified
Please note: j denotes the state / territory of jurisdiction.