Higher Education Finance Statistics Collection
Higher Education Division
Department of Education, Science and Training
Telephone (02) 6240 8111
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.
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.
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.
Publications and data tables are available on the DEST website.
- Operating revenue
- Operating liability
- Net assets
- Type of expenditure
Data has been collected since 1992. From 2005, financial statements have been prepared under the Australian equivalents to International Financial Reporting Standards.