The SBR Taxonomy is a collection of items (data elements) that may be required to be reported by business to government agencies. Like a dictionary these data elements are classified and defined in the SBR AU (Definitional) Taxonomy.

How was the taxonomy created?

Each SBR agency identified and defined the data elements required for their forms in scope. These data elements were then put through a process to agree on the minimal set of data elements for the SBR AU (Definitional) Taxonomy. Duplications were consolidated under one name and different data elements were identified and named uniquely.

Updating existing or adding new data elements into the SBR AU (Definitional) Taxonomy uses the whole of SBR change and governance process for approval by all SBR agencies. The SBR AU (Definitional) Taxonomy has been endorsed as a recognised standard in the Australian National Standards Framework for cross agency interaction.

Why did we create the SBR AU (definitional) Taxonomy?

The dictionary of agreed data elements and their associated definitions are used in the creation of machine readable reports to be submitted by a business to agencies using SBR. The data elements are defined once and reused across multiple forms and multiple agencies. By reusing common data elements businesses only need to understand and report to government on these data elements, therefore reducing the reporting burden for businesses.

More information on how we structure and create the SBR Taxonomy is available on the Taxonomy Architecture page.

How can I view the Taxonomy?

The SBR Taxonomy uses XBRL - a financial reporting optimized XML language.

To view the SBR Taxonomy files (data elements with definitions) go to

  • Select/double-click the most recent version of the taxonomy in ‘1. Current Version’
  • Expand ‘SBR AU’
  • Select ‘Definitional Taxonomy' if you wish to search for data elements, or select a specific agency based reporting taxonomy eg. 'Individual Income Tax Return 2017'
  • Click Open to display the detailed information about the selection.

For more detailed instructions see

If you have any questions please contact the SBR Service Desk.

Last updated: 12 Dec 2017
Page ID: 13286