Major components
There are two major components in the SBR Taxonomy: the SBR Definitional Taxonomy and the SBR Reporting Taxonomy.
SBR Definitional Taxonomy (previously SBR AU Taxonomy)
The SBR Definitional Taxonomy contains a complete set of harmonised data elements and associated definitions for information to be exchanged between business and government under SBR. Like a dictionary, the SBR Definitional Taxonomy uniquely defines each data element, with each equivalent to one of the individual pieces of information sought on a government report.
SBR Reporting Taxonomy (previously SBR AU Reports)
The SBR Reporting Taxonomy reflects the specific message interaction for each agency report supported by SBR. This is achieved by importing and re-using data elements and their associated definitions from the SBR Definitional Taxonomy. Like words from a dictionary, individual entries from the SBR Definitional Taxonomy list are combined to define the complete content of each agency report. There is at least one taxonomy report (and sometimes several) for each agency report/form supported by SBR.
The SBR Reporting Taxonomy provides sample schemas which define: what data elements are needed on each report; how the data elements should be structured for the report; what optionality is required for each data segment and data element; and what rules and validations should apply. This will include report schemas, sample instance documents, business rules, validation rules, messages and message guides.
Quality statement
SBR Taxonomy
The information contained in the SBR Taxonomy is for use by software developers and others to build SBR enabled products. The SBR Taxonomy is:
- the SBR Definitional Taxonomy which provides common harmonised definitions of data concepts so you can exchange reports with the SBR Agencies;
- the SBR Reporting Taxonomies which provide terminology, guidance, business rules (including validation rules) and structure so you can exchange reports electronically with the SBR Agencies; and
- any associated components.
We will endeavour to verify the accuracy and currency of the information contained in the SBR Taxonomy.
We will also seek independent expert advice:
- that the SBR Taxonomy includes a thorough and accurate coverage of the relevant portions of the Australian Accounting Standards; and
- on the use of XBRL specifications and Australian taxonomy best practice.
We will use a number of XBRL tools to verify that the SBR Taxonomy is syntactically correct.
The SBR Agencies will examine the SBR Taxonomy against their relevant policy, regulatory, legal, conceptual and technical frameworks/standards.
If you find errors in the SBR Taxonomy please let us know at SBR. If any issues arise they will be managed through a controlled change process.
The information contained in the SBR Taxonomy is not intended as a substitute for independent professional advice and you should obtain appropriate professional advice relevant to your particular circumstances.
Use of the SBR Taxonomy is subject to the Standard Business Reporting (SBR) Disclaimer and Conditions of Use.
