The Commonwealth of Australia as represented by the Department of Finance (Finance) encourages the dissemination and exchange of information published on this website.
Unless otherwise noted, the Commonwealth owns the copyright in all website materials published by Finance. This includes and is not limited to text, images, software, logos and icons, sound recordings and HTML code.
All material presented on this website is provided under a Creative Commons Attribution 4.0 International licence, with the exception of:
- the Commonwealth Coat of Arms
- Finance’s logohttps://creativecommons.org/licenses/by/4.0/
- content supplied by third parties
- material protected by trademark
- any images and/or photographs
- other content as specified.
The details of the relevant licence conditions are available on the Creative Commons website, as is the full legal code for the CC BY 4.0 licence.

Attribution
Material from this website is to be attributed to Finance as: © Commonwealth of Australia, Department of Finance
[Insert title of the work and publication year]
Third party copyright
Wherever a third party holds copyright in material published on this website, the copyright remains with that party. Their permission may be required to use the material.
Finance has made all reasonable efforts to:
- clearly label material where the copyright is owned by a third party
- ensure that the copyright owner has consented to this material being presented on this website.
Using the Commonwealth Coat of Arms
You must only use the Commonwealth Coat of Arms in accordance with the terms of use available from the Department of the Prime Minister and Cabinet website.