• Australian Reporting Dictionary

    Standard reporting terms and definitions across government

    The Australian Reporting Dictionary (ARD) is an online resource to assist government and businesses to find and use correct terms through a common data dictionary.

    Reducing duplication and red tape

    It builds on the significant harmonisation and rationalisation achievements of the SBR taxonomy and incorporates recent work on improving data integrity.

    The introduction of the Australian Reporting Dictionary has seen over 33,500 data elements rationalised to approximately 6,600 — an 80% reduction in the number of terms that need to be described and coded in business software.

    Designed for practicality to satisfy the search needs of a wide range of users

    The ARD provides for appropriate re-use of the terms in existence as well as the opportunity to understand what information exchange requirements between business and government might be lacking.

    It assists policy designers and legislative drafters to understand the usage of current government terms; what information is being reported by business already, and who is presently collecting this data on behalf of government.

    The Dictionary is quickly expanding as more definitions from other agencies, across all levels of government, are incorporated into the SBR taxonomy.


    The ABR Program works closely with government agencies, to ‘harmonise’ business-to-government reporting terms and definitions.

    The harmonisation process identifies terms that have multiple definitions across government agencies, and then works with agencies to reach agreement on a single term and definition that will be used across all levels of government.

    For example, the term ‘employee’ had more than 50 legal definitions in Australia.

    The Australian Reporting Dictionary ensures that a unique definition is applied to these terms so that businesses reporting against them know the context in which the information is being sought (for example, payroll tax, income tax, OH&S, and the State it relates to).

    This provides certainty to businesses as to what is being asked for by government and eliminates duplication and confusion.

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    Find out more

    You can find the Australian Reporting Dictionary at dictionary.sbr.gov.auExternal Link

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    • Last modified: 13 Nov 2014QC 845