Please note: This site is a work in progress. Our team is working to continuously improve on all aspects of this service and appreciates any feedback provided. The site has now been updated with information sourced from the 2022-23 Budget documents that were released on 25 October 2022.

Employment Arrangements
Name Description
PS Act

Officials are taken to be employed under Public Service Act 1999.


Entities that do not engage staff under the PS Act.


Entities can engage officials under enabling legislation as well as PS Act. These include Defence entities under the Defence Act 1903.

Has officials employed under the Parliamentary Service Act 1999.

Government Finance Statistics (GFS) Classification
Name Description

General Government Sector (GGS) - All Commonwealth entities and Commonwealth companies are part of the GGS unless stipulated by a GFS classification below.


Public Financial Corporation


Public Non-financial Corporation (Trading)

Name Description
Listed Entities

A listed entity is a non-corporate Commonwealth entity prescribed by an Act or the PGPA Rule. All non-corporate Commonwealth entities are “listed entities” except for Departments of State and Parliamentary Departments.

Government Requirements
Name Description

Subject to the requirements of the Commonwealth Procurement Rules (CPRs). All non-corporate Commonwealth entities are subject to the CPRs.


Entities that are exempt, or partially exempt, from government policy orders (section 22 of the PGPA Act).

Governance Structure or Characteristics
Name Description

Prescribed as Government Business Enterprises under the PGPA Rule.


Executive Agency, through an Order made by the Governor General, under subsection 65(1) of the Public Service Act 1999


The Attorney-General’s portfolio includes the High Court of Australia, which is part of the Commonwealth, is an “agency” named in the annual Appropriation Acts and is in the “General Government Sector”. However, it is not a Commonwealth entity under the PGPA Act, due to its status under its enabling legislation, which also sets its employment framework.


Inter-jurisdictional entities in nature (interacts with State, Territory or foreign governments)


Material entities and companies (comprising 99% of revenues, expenses, assets and liabilities of the total General Government Sector). All Departments of State are considered material in nature.


Corporate Commonwealth entities established by regulation under an Act and/or by a rule under the PGPA Act.


3 entities have a body corporate status but are prescribed as noncorporate Commonwealth entities