Cycle 1 prototype taxonomy release
- Introduction
- How to view and navigate the taxonomy
- Cycle 1 prototype taxonomy download
- Cycle 1 development approach, structural fundamentals and harmonisation
- Glossary
How to view and navigate the taxonomy
Prototype taxonomy
SBR Cycle 1 prototype taxonomy comprises the:
- master taxonomy (i.e. the core set of the Cycle 1 prototype taxonomy);
- master taxonomy with concepts’ classification, by function;
- master taxonomy with instances; and
- harmonised taxonomy.
Entry point files have been created for:
- each agency for which there is more than one form in scope for Cycle 1 (ATO and ABS); and
- each form that has variations (ATO-PSAR, ATO-AS, OSR-P4).
Each form and/or variation can be accessed separately by its form/variation schema file (eg, abs-cap.xsd)
A visualisation of folders and files structure is captured in the diagram attached.
All entry and form/variations schema files are listed in the table attached.
Harmonised taxonomy
The taxonomy harmonises terms by using customised definition (linkbase) arcs to indicate similarity between prototype (master) taxonomy elements or equivalence to standardised core SBR taxonomy and/or the IFRS-GP 2006 taxonomy. Appropriate elements were also replaced by their harmonised counterparts in presentation linkbases.
The externally exposed version of the harmonised taxonomy presents only equivalent relations (i.e. only data concepts that have been identified as identical).
The entry point to the harmonised taxonomy is sbr-harmonisation-equivalent.xsd, which currently contains all equivalence relations. Equivalence relations have not been reflected in the Cycle 1 element definition schema.
Viewing the taxonomy
In order to view the XML/XBRL code and files, a taxonomy builder will be required.
A selection of XML/XBRL viewers and technical information is available from XBRL Australia and other websites. The need for, and selection of XBRL tools is a matter for you to determine.
The Commonwealth does not recommend, endorse or prefer any XBRL tool or product for use in relation to SBR, either to its agencies, or to industry or other interested parties.
Navigation Instructions
The following navigation instructions are provided to assist in understanding how files are organised in this prototype, as well as the relationship between them as well as the meaning and purpose behind each file.
The taxonomy is compressed into a number of zip files. Each zip file once un-compressed will contain all the information and documents necessary for the target audience to get a feel for what is included in this prototype taxonomy. There is more than one zip file as the development team has catered for the requirements of a varied audience and has incorporated extra functionality into the taxonomy. For example, when sample data is included in the taxonomy build, you can find this sample data by un-zipping the master taxonomy file with instance documents.
There are four zip files in this release. The meaning of each zip file is:
| Sbr-2008-03-31v10-is.zip | Master taxonomy that has incorporated sample data as instances. |
| Sbr-2008-03-31v10.zip | Core master taxonomy. |
| Sbr-2008-03-31v10h.zip | Master taxonomy that has incorporated harmonisation using customised definition (linkbase) arcs to indicate prototype (master) taxonomy elements’ similarity or equivalency to standardised core SBR taxonomy and/or IFRS-GP 2006 taxonomy. Appropriate elements were also replaced by their harmonised counterparts in presentation linkbases. Entry point to the harmonised taxonomy is sbr-harmonisation-equivalent.xsd. harmonised taxonomy may require further modularisation in order to increase its functionality. |
| Sbr-2008-03-31v10f.zip | Master taxonomy that has incorporated concepts according to its classified category. (eg. statistical, banking, taxation, payroll, financial, superannuation, and identification). |
The taxonomy files are grouped into each SBR-agency folder. If there is more than one form for an agency, each form will have its own subfolder. The schema files are ultimately stored in the base level of that folder. A diagrammatic representation of this file structure can be accessed here.
At the base level folder, you will find a complete set of schema files relating to a specific form. In order to explain what each schema file means and its purpose, a complete list of schema documents can be accessed here. This list provides you with explanation of the meaning and purpose of each individual schema file. To aid navigation into this list of schema files, several temporary entry point schema files have been created so that they are organised into a logical modularisation structure. Entry schema file (eg entry.xsd) with no treasury agency prefix attached to the file name is the global entry file. Each subsequent agency entry file follows by the same file name but with the agency suffix attached (eg, ato-entry.xsd).
If you do not already have access to, and do not wish to access a Taxonomy viewer, you can either view the schema document using WordPad or alternatively access each agency’s file listed below.
