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Purpose of the classification

The ETF is modelled along standards promulgated by the International Monetary Fund. It is designed to group transactions of the non-financial public sector in a manner which facilitates the study of the macro-economic impact of government transactions in the economy. It also provides the basic building blocks to derive the aggregates to be incorporated into the Australian National Accounts.

Structure of the classification

The ETF has a hierarchical structure consisting of Sections, Groups, Subgroups and Classes. The first four Sections represent the following basic government finance statistical aggregates:

• Current outlays;

• Capital outlays;

• Revenue and grants received; and

• Financing transactions.