Latest release

Revenue and expenses (ETF 1)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.7.

Revenue and expenses (ETF 1) is the part of the ETF framework that records the revenue and expenses of public sector units in GFS. The full classification of revenue and expenses is shown in Table A1A.6 below:

Table A1A.6 - Revenue and expenses (ETF 1)

Descriptor

Classification codes

REVENUE AND EXPENSES

ETF 1

Revenue

ETF 11

Taxation revenue

ETF 111

Taxes on income

ETF 1111

TC

SDC

Other current taxes

ETF 1112

TC

SDC

Taxes on products

ETF 1113

TC

SDC

Other taxes on production

ETF 1114

TC

SDC

Capital taxes

ETF 1115

TC

SDC

Sales of goods and services

ETF 112

Sales by market establishments

ETF 1121

COFOG-A

SDC

Administrative fees

ETF 1122

COFOG-A

SDC

Incidental sales by non-market establishments

ETF 1123

COFOG-A

SDC

Imputed sales of goods and services

ETF 1124

COFOG-A

SDC

Property income

ETF 113

Interest income

ETF 1131

SDC

Dividend income (including tax equivalents)

ETF 1132

SDC

Withdrawals from income of quasi-corporations

ETF 1133

SDC

Land rent income

ETF 1134

SDC

Royalty income

ETF 1135

SDC

Revenue from investment funds

ETF 1136

SDC

Reinvested earnings on foreign direct investment

ETF 1137

SDC

Property income not elsewhere classified

ETF 1139

SDC

Other current revenue

ETF 114

Revenue from current grants and subsidies

ETF 1141

SDC

Fines, penalties and forfeits

ETF 1142

SDC

Premiums, fees and current claims related to non-life insurance and standardised guarantee schemes

ETF 1143

SDC

Other current revenue not elsewhere classified

ETF 1149

SDC

Capital revenue

ETF 115

Revenue from capital grants

ETF 1151

SDC

Assets acquired below market value

ETF 1152

TALC

COFOG-A

SDC

Capital claims related to non-life insurance and standardised guarantee schemes

ETF 1153

SDC

Capital revenue not elsewhere classified

ETF 1159

SDC

Expenses

ETF 12

Superannuation expenses

ETF 121

Superannuation expenses - defined contribution scheme

ETF 1211

COFOG-A

SDC

Superannuation expenses - defined benefit scheme

ETF 1212

COFOG-A

SDC

Imputed employers' contributions - defined benefit scheme

ETF 1213

COFOG-A

SDC

Other employee expenses

ETF 122

Wages, salaries and supplements in cash

ETF 1221

COFOG-A

SDC

Wages and salaries in kind

ETF 1222

COFOG-A

SDC

Fringe Benefits Tax (FBT) expenses

ETF 1223

COFOG-A

SDC

Workers' compensation expenses

ETF 1224

COFOG-A

SDC

Other employee expenses not elsewhere classified

ETF 1229

COFOG-A

SDC

Non-employee expenses

ETF 123

Production tax expenses

ETF 1231

COFOG-A

TC

SDC

Social benefits to households in goods and services

ETF 1232

COFOG-A

SDC

Use of goods and services

ETF 1233

COFOG-A

SDC

Non-employee expenses not elsewhere classified

ETF 1239

COFOG-A

SDC

Depreciation

ETF 124

Depreciation of fixed produced assets (non-defence)

ETF 1241

TALC

COFOG-A

Depreciation of fixed produced assets (defence)

ETF 1242

TALC

COFOG-A

Current transfer expenses

ETF 125

Current grant expenses

ETF 1251

COFOG-A

SDC

Subsidies on products

ETF 1252

COFOG-A

SDC

Other subsidies on production

ETF 1253

COFOG-A

SDC

Current monetary transfers to households

ETF 1254

COFOG-A

SDC

Tax expenses

ETF 1255 COFOG-A

TC

SDC

Premiums, fees and current claims related to non-life insurance and standardised guarantee schemes

ETF 1256

COFOG-A

SDC

Current transfer expenses not elsewhere classified

ETF 1259

COFOG-A

SDC

Capital transfer expenses

ETF 126

Capital grant expenses

ETF 1261

COFOG-A

SDC

Assets donated

ETF 1262

TALC

COFOG-A

SDC

Capital claims related to non-life insurance and standardised guarantee schemes

ETF 1263

COFOG-A

SDC

Other capital transfer expenses not elsewhere classified

ETF 1269

COFOG-A

SDC

Interest expenses

ETF 127

Interest on defined benefit superannuation

ETF 1271

COFOG-A

SDC

Interest expenses not elsewhere classified

ETF 1279

COFOG-A

SDC

Other property expenses

ETF 128

Income transferred by public corporations as dividends (including tax equivalents)

ETF 1281

COFOG-A

SDC

Withdrawal from income of quasi-corporations

ETF 1282

COFOG-A

SDC

Land rent and royalty expenses

ETF 1283

COFOG-A

SDC

Dividends to shareholders

ETF 1284

COFOG-A

SDC

Reinvested earnings on foreign direct investments

ETF 1285

COFOG-A

SDC

Property expense for investment income disbursements

ETF 1286

COFOG-A

SDC

Other property expenses not elsewhere classified

ETF 1289

COFOG-A

SDC