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Finance Circular 2010/02

Classification of Payments to the States and Territories and Commonwealth Own-Purpose Expenses

Purpose

To provide guidance to agencies on the classification of payments to other levels of government for specific purposes as distinct from Commonwealth own-purpose expenses (COPEs) that may involve payments to other levels of government. The correct classification of payments is important as this determines:  how each payment is reported in the Australian Government’s budget papers; and, which Commonwealth agency is responsible for making and reporting the payment in financial statements.  This Circular replaces Finance Circular 2005/10 – Definition of Commonwealth Own‑Purpose Expenses and Payments to the States and Territories (in particular, specific purpose payments). 

Full Publication

Classification of Payments to the States and Territories and Commonwealth Own-Purpose Expenses [PDF Document102 KB]
Classification of Payments to the States and Territories and Commonwealth Own-Purpose Expenses [RTF Document 57 KB]

Copyright Notice

© Commonwealth of Australia 2010
This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved. Requests and inquiries concerning reproduction and rights should be addressed to Commonwealth Copyright Administration, Attorney General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at http://www.ag.gov.au/Aboutthedepartment/Pages/Contactus.aspx [External Site]


Contact for information on this page: cope@finance.gov.au


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Last Modified: 1 July, 2013