Access this factsheet in a pdf format (PDF, 143KB).
The Australian Reporting Dictionary (ARD) is a free, online resource that allows you to search for definitions and reports relevant to your agency. It assists software developers, policy designers and legislative drafters to understand:
Released in July 2013, the ARD presents a searchable and easy to understand view of the Standard Business Reporting (SBR) definitional taxonomy. The ARD is quickly expanding as more definitions from other agencies, across all levels of government, are incorporated.
Reduces duplication and confusion – a unique definition is applied to each term so users understand the context (for example, payroll tax, income tax, OH&S, and the state it relates to).
The ARD is available on sbr.gov.au and can be explored using simple or advanced search terms or by using a browse function.
The primary orientations of definition and report are used to present relevant information that can be further explored using filters or hyperlinks.
To find out more about the ARD:
The ARD has delivered consistency and efficiency to Australia’s payroll tax report system.
Prior to the adoption of a standard term from the ARD, each state and territory revenue office was using a different term for its payroll taxable wages and salaries report. The different terms didn’t reflect any real difference in the way that wages and salaries were calculated.
Since adoption of a standardised term by state and territory revenue offices:
© Australian Taxation Office for the Commonwealth of Australia, 2013
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the Australian Taxation Office or the Australian Government endorses you or any of your services or products).
Published by ABR, Canberra. June 2015 / JS34828