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Appendix B: Historical Australian Government Data

This appendix reports historical data for the Australian Government fiscal aggregates across the general government, public non‑financial corporations and non‑financial public sectors.

Data sources

Data are sourced from Australian Government Final Budget Outcomes, the Australian Bureau of Statistics (ABS) and Australian Government Consolidated Financial Statements.

Accrual data from 1996‑97 onwards and cash data, net debt data, net financial worth data and net worth data from 1999‑2000 onwards are sourced from Australian Government Final Budget Outcomes. Back‑casting adjustments for accounting classification changes and other revisions have been made from 1998‑99 onwards where applicable.
Cash data prior to 1999‑2000 are sourced from ABS data, which have been calculated using methodology consistent with that used for later years in ABS cat. no. 5512.0 Government Finance Statistics.
Net debt data prior to 1999‑2000 are from ABS cat. no. 5512.0 Government Finance Statistics 2003‑04 in 1998‑99, ABS cat. no. 5501.0 Government Financial Estimates 1999‑2000 and ABS cat. no. 5513.0 Public Sector Financial Assets and Liabilities 1998 in 1987‑88 to 1997‑98, and Treasury estimates (see Treasury's Economic Roundup, Spring 1996, pages 97‑103) prior to 1987‑88.

Comparability of data across years

The data set contains a number of structural breaks owing to accounting classification differences and changes to the structure of the budget which cannot be eliminated through back‑casting because of data limitations. These breaks can affect the comparability of data across years, especially when the analysis is taken over a large number of years. Specific factors causing structural breaks include:

from 2005‑06 onwards, underlying Government Finance Statistics (GFS) data are provided by agencies in accordance with Australian Accounting Standards (AAS) which includes International Financial Reporting Standards (IFRS) as adopted in Australia. Prior to 2005‑06, underlying GFS data are based on data provided by agencies applying AAS prior to the adoption of IFRS;
most recent accounting classification changes that require revisions to the historical series have been back‑cast (where applicable) to 1998‑99, ensuring that data are consistent across the accrual period from 1998‑99 onwards. However, because of data limitations, these changes have not been back‑cast to earlier years;
prior to 1999‑2000, Australian Government general government sector debt instruments are valued at historic cost, whereas from 1999‑2000 onwards they are valued at market prices (consistent with accrual GFS standards). This affects net debt and net interest payments;
cash data up to and including 1997‑98 are calculated under a cash accounting framework, while cash data from 1998‑99 onwards are derived from an accrual accounting framework.¹ Although the major methodological differences associated with the move to the accrual framework have been eliminated through back‑casting, comparisons across the break may still be affected by changes to some data sources and collection methodologies;
adjustments in the coverage of agencies included in the accounts of the different sectors. These include the reclassification of Central Banking Authorities from the general government to the public financial corporations sector in 1998‑99, and subsequent back‑casting to account for this change;
changes in arrangements for transfer payments, where tax concessions or rebates have been replaced by payments through the social security system. This has the effect of increasing both cash receipts and payments, as compared with earlier periods, but not changing cash balances. Changes in the opposite direction (tax expenditures replacing payments) reduce both cash payments and receipts; and
classification differences in the data relating to the period prior to 1976‑77 (which means that earlier data may not be entirely consistent with data for 1976‑77 onwards).

Revisions to previously published data

Under the accrual GFS framework and generally under AAS, flows are recorded in the period in which they occurred. As a result, prior period outcomes may be revised for classification changes relating to information that could reasonably have been expected to be known in the past, is material in at least one of the affected periods, and can be reliably assigned to the relevant period(s).

Deflating real spending growth by the Consumer Price Index

The 2012‑13 Final Budget Outcome (FBO), including the historical series, calculates real spending growth using the Consumer Price Index (CPI) as the deflator. Prior to the 2008‑09 Budget the non‑farm GDP (NFGDP) deflator was used and has therefore been shown in this appendix for comparative purposes. The non‑farm GDP deflator incorporates fluctuations in global commodity prices which are not relevant for Government expenditures.

Table B1: Australian Government general government sector receipts, payments, net Future Fund earnings and underlying cash balance^(a)
	Receipts(b)		Payments(c)				Net Future Fund earnings	Underlying cash balance(d)
	$m	Per cent of GDP	$m	Per cent real growth (CPI)	Per cent real growth (NFGDP deflator)(e)	Per cent of GDP	$m	$m	Per cent of GDP
1970-71	8,290	20.6	7,389	na	na	18.3	-	901	2.2
1971-72	9,135	20.5	8,249	4.1	4.7	18.6	-	886	2.0
1972-73	9,735	19.6	9,388	7.7	7.8	18.9	-	348	0.7
1973-74	12,228	20.3	11,078	4.2	3.6	18.4	-	1,150	1.9
1974-75	15,643	22.0	15,463	19.9	14.5	21.7	-	181	0.3
1975-76	18,727	22.5	20,225	15.7	13.5	24.3	-	-1,499	-1.8
1976-77	21,890	22.8	23,157	0.6	1.9	24.1	-	-1,266	-1.3
1977-78	24,019	22.9	26,057	2.7	3.3	24.8	-	-2,037	-1.9
1978-79	26,129	22.0	28,272	0.3	2.8	23.8	-	-2,142	-1.8
1979-80	30,321	22.5	31,642	1.5	2.1	23.5	-	-1,322	-1.0
1980-81	35,993	23.6	36,176	4.6	3.6	23.7	-	-184	-0.1
1981-82	41,499	23.6	41,151	2.9	0.5	23.4	-	348	0.2
1982-83	45,463	24.0	48,810	6.3	6.2	25.8	-	-3,348	-1.8
1983-84	49,981	23.4	56,990	9.4	9.7	26.7	-	-7,008	-3.3
1984-85	58,817	25.0	64,853	9.1	8.4	27.5	-	-6,037	-2.6
1985-86	66,206	25.4	71,328	1.5	3.4	27.4	-	-5,122	-2.0
1986-87	74,724	26.2	77,158	-1.1	0.8	27.0	-	-2,434	-0.9
1987-88	83,491	25.7	82,039	-0.9	-0.3	25.3	-	1,452	0.4
1988-89	90,748	24.7	85,326	-3.1	-4.3	23.2	-	5,421	1.5
1989-90	98,625	24.4	92,684	0.6	1.7	22.9	-	5,942	1.5
1990‑91	100,227	24.1	100,665	3.1	3.8	24.2	-	-438	-0.1
1991‑92	95,840	22.6	108,472	5.7	6.0	25.6	-	-12,631	-3.0
1992‑93	97,633	22.0	115,751	5.6	5.9	26.0	-	-18,118	-4.1
1993‑94	103,824	22.2	122,009	3.5	4.3	26.1	-	-18,185	-3.9
1994‑95	113,458	22.9	127,619	1.4	2.6	25.7	-	-14,160	-2.9
1995‑96	124,429	23.5	135,538	1.9	3.3	25.6	-	-11,109	-2.1
1996‑97	133,592	24.0	139,689	1.7	1.5	25.1	-	-6,099	-1.1
1997‑98	140,736	23.9	140,587	0.6	-0.6	23.9	-	149	0.0
1998‑99	152,063	24.5	148,175	4.1	4.7	23.8	-	3,889	0.6
1999‑00	166,199	25.1	153,192	1.0	0.8	23.1	-	13,007	2.0
2000‑01	182,996	25.9	177,123	9.1	10.7	25.1	-	5,872	0.8
2001‑02	187,588	24.8	188,655	3.5	4.2	25.0	-	-1,067	-0.1
2002‑03	204,613	25.5	197,243	1.4	1.6	24.6	-	7,370	0.9
2003‑04	217,775	25.3	209,785	3.9	2.9	24.4	-	7,990	0.9
2004‑05	235,984	25.6	222,407	3.5	1.9	24.1	-	13,577	1.5
2005‑06	255,943	25.7	240,136	4.6	2.8	24.1	51	15,757	1.6
2006‑07	272,637	25.2	253,321	2.5	0.6	23.4	2,127	17,190	1.6
2007‑08	294,917	25.1	271,843	3.8	2.7	23.1	3,319	19,754	1.7
2008‑09	292,600	23.3	316,046	12.7	10.3	25.2	3,566	-27,013	-2.2
2009‑10	284,662	22.0	336,900	4.2	5.6	26.1	2,256	-54,494	-4.2
2010‑11	302,024	21.5	346,102	-0.4	-3.1	24.7	3,385	-47,463	-3.4
2011‑12	329,874	22.4	371,032	4.8	5.5	25.2	2,203	-43,360	-2.9
2012‑13	351,052	23.2	367,204	-3.2	-0.5	24.3	2,682	-18,834	-1.2

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

(b) Receipts are equal to cash receipts from operating activities and sales of non‑financial assets.

(c) Payments are equal to cash payments for operating activities, purchases of non‑financial assets and net acquisition of assets under finance leases.

(d) Underlying cash balance is equal to receipts less payments, less net Future Fund earnings. For the purposes of consistent comparison with years prior to 2005‑06, net Future Fund earnings should be added back to the underlying cash balance.

(e) Real spending growth using the non‑farm GDP deflator has not been used as the relevant measure of real spending growth since 2007‑08, and is included for comparative purposes only.

Table B2: Australian Government general government sector taxation receipts, non‑taxation receipts and total receipts^(a)
	Taxation receipts		Non-taxation receipts		Total receipts(b)
	$m	Per cent of GDP	$m	Per cent of GDP	$m	Per cent of GDP
1970-71	7,193	17.8	1,097	2.7	8,290	20.6
1971-72	7,895	17.8	1,240	2.8	9,135	20.5
1972-73	8,411	16.9	1,324	2.7	9,735	19.6
1973-74	10,832	18.0	1,396	2.3	12,228	20.3
1974-75	14,141	19.9	1,502	2.1	15,643	22.0
1975-76	16,920	20.3	1,807	2.2	18,727	22.5
1976-77	19,714	20.5	2,176	2.3	21,890	22.8
1977-78	21,428	20.4	2,591	2.5	24,019	22.9
1978-79	23,409	19.7	2,720	2.3	26,129	22.0
1979-80	27,473	20.4	2,848	2.1	30,321	22.5
1980-81	32,641	21.4	3,352	2.2	35,993	23.6
1981-82	37,880	21.6	3,619	2.1	41,499	23.6
1982-83	41,025	21.7	4,438	2.3	45,463	24.0
1983-84	44,849	21.0	5,132	2.4	49,981	23.4
1984-85	52,970	22.5	5,847	2.5	58,817	25.0
1985-86	58,841	22.6	7,365	2.8	66,206	25.4
1986-87	66,467	23.3	8,257	2.9	74,724	26.2
1987-88	75,076	23.1	8,415	2.6	83,491	25.7
1988-89	83,452	22.7	7,296	2.0	90,748	24.7
1989-90	90,773	22.4	7,852	1.9	98,625	24.4
1990‑91	92,739	22.3	7,488	1.8	100,227	24.1
1991‑92	87,364	20.6	8,476	2.0	95,840	22.6
1992‑93	88,760	20.0	8,873	2.0	97,633	22.0
1993‑94	93,362	20.0	10,462	2.2	103,824	22.2
1994‑95	104,921	21.1	8,537	1.7	113,458	22.9
1995‑96	115,700	21.8	8,729	1.6	124,429	23.5
1996‑97	124,559	22.4	9,033	1.6	133,592	24.0
1997‑98	130,984	22.2	9,752	1.7	140,736	23.9
1998‑99	138,420	22.3	13,643	2.2	152,063	24.5
1999‑00	151,313	22.9	14,887	2.2	166,199	25.1
2000‑01	170,354	24.1	12,641	1.8	182,996	25.9
2001‑02	175,108	23.2	12,481	1.7	187,588	24.8
2002‑03	192,131	24.0	12,482	1.6	204,613	25.5
2003‑04	206,091	24.0	11,683	1.4	217,775	25.3
2004‑05	223,314	24.2	12,669	1.4	235,984	25.6
2005‑06	241,215	24.2	14,728	1.5	255,943	25.7
2006‑07	257,392	23.8	15,245	1.4	272,637	25.2
2007‑08	278,376	23.7	16,540	1.4	294,917	25.1
2008‑09	272,627	21.7	19,973	1.6	292,600	23.3
2009‑10	260,973	20.2	23,689	1.8	284,662	22.0
2010‑11	280,839	20.0	21,185	1.5	302,024	21.5
2011‑12	309,943	21.0	19,931	1.4	329,874	22.4
2012‑13	326,426	21.6	24,627	1.6	351,052	23.2

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

(b) Receipts are equal to cash receipts from operating activities and sales of non‑financial assets.

Table B3: Australian Government general government sector net debt and net interest payments^(a)
	Net debt(b)		Net interest payments(c)
	$m	Per cent of GDP	$m	Per cent of GDP
1970-71	344	0.9	-189	-0.5
1971-72	-496	-1.1	-245	-0.6
1972-73	-790	-1.6	-252	-0.5
1973-74	-1,851	-3.1	-286	-0.5
1974-75	-1,901	-2.7	-242	-0.3
1975-76	-341	-0.4	-330	-0.4
1976-77	898	0.9	-62	-0.1
1977-78	2,896	2.8	4	0.0
1978-79	4,983	4.2	254	0.2
1979-80	6,244	4.6	440	0.3
1980-81	6,356	4.2	620	0.4
1981-82	5,919	3.4	680	0.4
1982-83	9,151	4.8	896	0.5
1983-84	16,015	7.5	1,621	0.8
1984-85	21,896	9.3	2,813	1.2
1985-86	26,889	10.3	3,952	1.5
1986-87	29,136	10.2	4,762	1.7
1987-88	27,344	8.4	4,503	1.4
1988-89	21,981	6.0	4,475	1.2
1989-90	16,123	4.0	4,549	1.1
1990‑91	16,915	4.1	3,636	0.9
1991‑92	31,041	7.3	3,810	0.9
1992‑93	55,218	12.4	3,986	0.9
1993‑94	70,223	15.0	5,628	1.2
1994‑95	83,492	16.8	7,292	1.5
1995‑96	95,831	18.1	8,861	1.7
1996‑97	96,281	17.3	9,489	1.7
1997‑98	82,935	14.1	8,279	1.4
1998‑99	72,065	11.6	8,649	1.4
1999‑00	53,869	8.1	7,514	1.1
2000‑01	42,719	6.0	6,195	0.9
2001‑02	38,180	5.1	5,352	0.7
2002‑03	29,047	3.6	3,758	0.5
2003‑04	22,639	2.6	3,040	0.4
2004‑05	10,741	1.2	2,502	0.3
2005‑06	-4,531	-0.5	2,303	0.2
2006‑07	-29,150	-2.7	228	0.0
2007‑08	-44,820	-3.8	-1,015	-0.1
2008‑09	-16,148	-1.3	-1,196	-0.1
2009‑10	42,283	3.3	2,386	0.2
2010‑11	84,551	6.0	4,608	0.3
2011‑12	147,334	10.0	6,609	0.4
2012‑13	152,982	10.1	8,285	0.5

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

(b) Net debt is equal to the sum of deposits held, government securities, loans and other borrowing, minus the sum of cash and deposits, advances paid and investments, loans and placements.

Table B4: Australian Government general government sector revenue, expenses, net capital investment and fiscal balance^(a)
	Revenue		Expenses		Net capital investment		Fiscal balance(b)
	$m	Per cent of GDP	$m	Per cent of GDP	$m	Per cent of GDP	$m	Per cent of GDP
	$m	Per cent of GDP	$m	Per cent of GDP	$m	Per cent of GDP	$m	Per cent of GDP
1996‑97	141,688	25.4	145,821	26.2	90	0.0	-4,223	-0.8
1997‑98	146,820	24.9	148,652	25.2	147	0.0	-1,979	-0.3
1998‑99	152,106	24.5	146,772	23.6	1,433	0.2	3,901	0.6
1999‑00	167,304	25.3	155,558	23.5	-69	0.0	11,815	1.8
2000‑01	186,110	26.3	180,094	25.5	8	0.0	6,007	0.8
2001‑02	190,488	25.2	193,041	25.6	382	0.1	-2,935	-0.4
2002‑03	206,923	25.8	201,259	25.1	287	0.0	5,377	0.7
2003‑04	222,168	25.8	215,361	25.1	660	0.1	6,148	0.7
2004‑05	242,507	26.3	229,245	24.9	1,034	0.1	12,228	1.3
2005‑06	261,238	26.3	242,334	24.4	2,498	0.3	16,406	1.6
2006‑07	278,411	25.7	259,276	23.9	2,333	0.2	16,801	1.6
2007‑08	303,729	25.8	280,188	23.8	2,593	0.2	20,948	1.8
2008‑09	298,933	23.8	324,612	25.9	4,064	0.3	-29,743	-2.4
2009‑10	292,767	22.7	340,208	26.3	6,433	0.5	-53,875	-4.2
2010‑11	309,890	22.1	356,353	25.4	5,297	0.4	-51,760	-3.7
2011‑12	338,109	22.9	378,005	25.6	4,850	0.3	-44,746	-3.0
2012‑13	360,160	23.8	382,644	25.3	987	0.1	-23,472	-1.6

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

(b) Fiscal balance is equal to revenue less expenses less net capital investment.

Table B5: Australian Government general government sector net worth and net financial worth^(a)
	Net worth(b)		Net financial worth(c)
	$m	Per cent of GDP	$m	Per cent of GDP
1999‑00	-7,046	-1.1	-67,036	-10.1
2000‑01	-6,618	-0.9	-71,876	-10.2
2001‑02	-11,655	-1.5	-78,032	-10.3
2002‑03	-15,330	-1.9	-82,931	-10.4
2003‑04	-1,152	-0.1	-72,389	-8.4
2004‑05	14,556	1.6	-58,882	-6.4
2005‑06	17,971	1.8	-59,763	-6.0
2006‑07	46,351	4.3	-35,696	-3.3
2007‑08	70,859	6.0	-14,690	-1.2
2008‑09	19,427	1.5	-71,490	-5.7
2009‑10	-45,938	-3.6	-144,485	-11.2
2010‑11	-95,386	-6.8	-198,787	-14.2
2011‑12	-247,208	-16.8	-355,834	-24.1
2012‑13	-202,650	-13.4	-312,724	-20.7

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

(b) Net worth is equal to total assets less total liabilities.

Table B6: Australian Government general government sector accrual taxation revenue, non‑taxation revenue and total revenue^(a)
	Taxation revenue		Non-taxation revenue		Total revenue
	$m	Per cent of GDP	$m	Per cent of GDP	$m	Per cent of GDP
	$m	Per cent of GDP	$m	Per cent of GDP	$m	Per cent of GDP
1999‑00	153,408	23.2	13,896	2.1	167,304	25.3
2000‑01	175,881	24.9	10,228	1.4	186,110	26.3
2001‑02	178,210	23.6	12,278	1.6	190,488	25.2
2002‑03	195,203	24.4	11,720	1.5	206,923	25.8
2003‑04	209,959	24.4	12,209	1.4	222,168	25.8
2004‑05	229,943	25.0	12,564	1.4	242,507	26.3
2005‑06	245,716	24.7	15,522	1.6	261,238	26.3
2006‑07	262,511	24.2	15,900	1.5	278,411	25.7
2007‑08	286,229	24.4	17,500	1.5	303,729	25.8
2008‑09	278,653	22.2	20,280	1.6	298,933	23.8
2009‑10	268,000	20.7	24,767	1.9	292,767	22.7
2010‑11	289,005	20.6	20,885	1.5	309,890	22.1
2011‑12	316,779	21.5	21,330	1.4	338,109	22.9
2012‑13	337,323	22.3	22,836	1.5	360,160	23.8

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

Table B7: Australian Government cash receipts, payments and surplus by institutional sector ($m)^(a)
	General government			Public non-financial corporations			Non-financial public sector
	Receipts(b)	Payments(c)	Underlying cash balance(d)	Receipts(b)	Payments(c)	Cash surplus(d)	Receipts(b)	Payments(c)	Underlying cash balance(d)
1988-89	90,748	85,326	5,421	4,177	6,035	257	93,923	90,312	5,678
1989-90	98,625	92,684	5,942	3,926	11,322	-5,261	101,495	102,883	681
1990‑91	100,227	100,665	-438	4,804	9,351	-2,139	103,837	108,808	-2,577
1991‑92	95,840	108,472	-12,631	3,899	7,713	101	97,937	114,369	-12,530
1992‑93	97,633	115,751	-18,118	4,385	7,819	-196	100,512	122,042	-18,314
1993‑94	103,824	122,009	-18,185	5,178	6,476	1,482	106,747	126,214	-16,703
1994‑95	113,458	127,619	-14,160	5,262	7,318	1,956	116,751	132,965	-12,204
1995‑96	124,429	135,538	-11,109	4,927	8,190	-527	126,593	140,963	-11,636
1996‑97	133,592	139,689	-6,099	4,782	7,373	473	135,259	143,948	-5,626
1997‑98	140,736	140,587	149	6,238	7,923	1,119	144,517	145,985	1,268
1998‑99	152,063	148,175	3,889	na	na	-353	na	na	3,536
1999‑00	166,199	153,192	13,007	na	na	-2,594	na	na	10,413
2000‑01	182,996	177,123	5,872	na	na	391	na	na	6,264
2001‑02	187,588	188,655	-1,067	na	na	1,210	na	na	143
2002‑03	204,613	197,243	7,370	27,386	26,105	1,280	na	na	8,650
2003‑04	217,775	209,785	7,990	27,718	26,142	1,575	238,236	227,099	9,564
2004‑05	235,984	222,407	13,577	29,621	28,071	1,550	257,946	241,577	15,128
2005‑06	255,943	240,136	15,757	30,875	31,874	-999	278,254	263,445	14,759
2006‑07	272,637	253,321	17,190	16,882	18,641	-1,759	285,336	267,778	15,431
2007‑08	294,917	271,843	19,754	7,758	8,232	-473	300,503	277,903	19,281
2008‑09	292,600	316,046	-27,013	7,987	8,960	-973	297,421	321,841	-27,986
2009‑10	284,662	336,900	-54,494	8,419	9,341	-922	290,681	343,841	-55,416
2010‑11	302,024	346,102	-47,463	8,558	9,733	-1,175	308,258	353,511	-48,638
2011‑12	329,874	371,032	-43,360	8,845	10,847	-2,002	336,122	379,282	-45,362
2012‑13	351,052	367,204	-18,834	9,766	14,135	-4,369	358,088	378,609	-23,203

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

(b) Receipts are equal to cash receipts from operating activities and sales of non‑financial assets.

(c) Payments are equal to cash payments for operating activities, purchases of non‑financial assets and net acquisition of assets under finance leases.

(d) These items exclude net Future Fund earnings from 2005‑06 onwards. Net Future Fund earnings are shown in Table B1.

na Data not available.

Table B8: Australian Government accrual revenue, expenses and fiscal balance by institutional sector ($m)^(a)
	General government			Public non-financial corporations			Non-financial public sector
	Revenue	Expenses	Fiscal balance(b)	Revenue	Expenses	Fiscal balance(b)	Revenue	Expenses	Fiscal balance(b)
1996‑97	141,688	145,821	-4,223	27,431	26,015	-331	na	na	-4,554
1997‑98	146,820	148,652	-1,979	29,618	26,999	2,360	na	na	387
1998‑99	152,106	146,772	3,901	27,687	26,088	-816	175,891	168,958	3,085
1999‑00	167,304	155,558	11,815	25,485	23,542	1,062	188,841	173,996	12,877
2000‑01	186,110	180,094	6,007	25,869	24,762	-826	207,372	200,250	5,181
2001‑02	190,488	193,041	-2,935	26,638	25,341	793	212,518	213,774	-2,142
2002‑03	206,923	201,259	5,377	24,339	22,916	1,975	226,135	219,089	7,311
2003‑04	222,168	215,361	6,148	25,449	23,444	2,143	241,873	233,060	8,291
2004‑05	242,507	229,245	12,228	26,965	25,191	1,473	263,587	248,552	13,700
2005‑06	261,238	242,334	16,406	28,143	29,531	-2,442	282,597	265,080	13,964
2006‑07	278,411	259,276	16,801	15,443	16,360	-1,763	290,067	271,850	15,038
2007‑08	303,729	280,188	20,948	6,854	6,686	-584	309,215	285,506	20,364
2008‑09	298,933	324,612	-29,743	6,998	7,576	-1,495	303,733	329,991	-31,238
2009‑10	292,767	340,208	-53,875	7,288	7,297	-1,079	298,412	345,863	-54,954
2010‑11	309,890	356,353	-51,760	7,563	7,787	-1,446	315,688	362,375	-53,205
2011‑12	338,109	378,005	-44,746	8,046	8,238	-2,158	344,507	384,595	-46,904
2012‑13	360,160	382,644	-23,472	8,863	9,415	-4,189	367,306	390,342	-27,661

(a) Data have been revised in the 2012‑13 Final Budget Outcome to improve accuracy and comparability through time.

(b) Fiscal balance is equal to revenue less expenses less net capital investment. Net capital investment is not shown in this table.

na Data not available.

1 Prior to the 2008-09 Budget, cash data calculated under the cash accounting framework was used up to and including 1998-99. In the 2008-09 Budget, cash data prior to 1998-99 have been replaced by ABS data derived from the accrual framework.

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