Detailed expenses by function (General Government)

The Operating Expenses by Purpose series presents general government sector operating expenses, sourced from Australian Bureau of Statistics historical data, classified by government purpose. The underlying data from 1961-62 to 1997-98 represent a conversion from the original cash series to an accruals basis by estimating depreciation and superannuation expenses based on statistical modelling. This conversion provides a basis for comparison with total expenses in the current series of accrual GFS information from 1998 onwards.