1136.0 - Directory of Education and Training Statistics, 2007  
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Contents >> Statistical Collections >> Higher Education >> Higher Education Finance Statistics Collection

Higher Education Finance Statistics Collection


Higher Education Division
Department of Education, Science and Training
Telephone (02) 6240 8111
Email university.statistics@dest.gov.au
Website http://www.dest.gov.au


This collection gathers revenue, expenditure, and financial performance data from Australian higher education providers (HEPs). Data are extracted from audited financial statements after the DEST Financial Statement Guidelines for Australian Higher Education Providers. Since 2004–05, these are prepared under the Australian equivalents to International Financial Reporting Standards. Data as published are adjusted, because some HEPs depart from the Guidelines in their Annual Financial Statements.


Higher education providers covered by the provisions of the Higher Education Support Act 2003. Some 40 HEPs were in-scope of the 2005 collection.

Reference Period

Calendar year

Frequency of Collection


Method of Collection

Data are extracted from the audited Annual Financial Statements of in-scope HEPs. The statements are intended to meet the financial reporting requirements of both Australian Government and state or territory agencies.


Release Schedule

The publication is released late in the year following the reference period.


Finance 2005: Financial Reports of Higher Education Providers. DEST, Canberra.


Information is published for Australia, all states and territories, and individual HEPs.

Data Service

Publications and data tables are available on the DEST website.


  • Operating revenue
  • Operating liability
  • Assets
  • Liabilities
  • Net assets
  • Activity
  • Type of expenditure

Historical Data

Data has been collected since 1992. From 2005, financial statements have been prepared under the Australian equivalents to International Financial Reporting Standards.

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