Historical data, some going back 20 to 40 years for major fiscal aggregates. Wherever possible, adjustments have been made to make the historical series consistent with the forward estimates.
Historical and forward estimates financial statements - general government sector
All historical accounting based tables have been presented in the format adopted under Australian equivalent to International Financial Reporting Standards (A-IFRS), and Government Finance Statistics (GFS) statistical aggregates have been converted to an accruals basis.
The historical operating statement and cash flow statement have also been revised back to 2004-05 for consistency with AASB 1049 Whole of Government and General Government Sector Financial Reporting. However, some breaks in series remain. Additionally, several new accounting standards issued by the Australian Accounting Standards Board (AASB) have been applied for the first time from 2019-20 onwards. These accounting standards include AASB 1059 Service Concession Arrangements: Grantor (Service Concession Arrangements), AASB 16 Leases (Leases), AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities (Revenue).
All data sets incorporate financial information published in the 2019-20 Financial Report, 2020-21 Budget and 2021-22 Budget.