Glossary of SBR terms and their definitions

Term Definition

Abstract element

An element used to contain concepts structurally but does not in itself contain meaning. This allows the abstract element to be used to organise the information to enhance clarity.

Architectural Reference Group (ARG)

An SBR forum with representatives from all participating agencies and host areas to discuss SBR design issues and decisions.


The Arcrole (or role) is an attribute that is used to express relationships between items.



A suite of published documentation for software developers to enable building of a reporting obligation. Artefacts can include: taxonomies; Message Implementation Guides (MIGs); Conformance Suites; Schematrons; and message repositories. Together these documents provide all the information required to build and test the reporting obligation in a software product.

Association of Superannuation Funds of Australia (ASFA)

The industry body for the superannuation sector, representing all types of superannuation funds, service providers and fund members.


A property of an element such as its name, balance, data type, and whether the element is abstract.

Australian Accounting Standard Board (AASB)

An Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy.

Australian business number (ABN)

A unique public identifier issued to all entities registered in the Australian Business Register (ABR), to be used in their dealings with government. Companies registered under the Corporations Law and business entities carrying on an enterprise in Australia are entitled to an ABN. It is restricted to an 11 digit number.

Australian Business Register (ABR) Board Provides advice and support to the Registrar of the ABR on advancing the ABR as the source of registered business information for government and businesses operating in Australia, and broad strategic oversight and priorities for the SBR work program, including on the priority and timing of expansion of SBR services.

Australian Government Information Management Office (AGIMO)

A business group within the Department of Finance that works across government to maintain Australia's position as a leader in the productive application of information and communications technologies to government administration, information and services.

Australian Payments Clearing Association (APCA)

Manages Australian superannuation payments clearing and settlement systems, policies, regulations and procedures.


An optional attribute of a data element designated as either a debit or credit. It should be the natural or most expected balance of the element.

Business interaction

Implementation of one or more web services. The business interaction is required to fulfil one or many reporting obligations.

Business period of applicability

Relevant where a reporting obligation is applicable to a specific period. For example, for only one financial year. Some reporting obligations do not have this requirement.

Calculation linkbase

Provides machine readable calculation rules and other more complex business validation that may be used to derive government obligation data.


For the purposes of the XBRL and XML cardinality refers to the occurrence (min/max) of an element as it relates to a parent element.

Certificate Revocation List (CRL)

A list of digital certificates that have been revoked, and therefore should not be relied upon.

Change Control Board (CCB)

A forum that includes representatives from all SBR agencies and host areas. It reviews and decides on approval for SBR CRs. After approval the CR is returned for implementation by the corresponding party.

Change Request (CR)

Required documentation to perform any change to the SBR solution.


Used in the SBR Naming standards, the classword is the representation term as defined in ISO 11179. The classword defines the basic type of the data element (eg 'code', 'text', 'date', etc).

Common Module (comnmdle)

Structures of data that will be available for re-use in multiple business interactions. These are typically 'definitional tuples' or other sets of facts that are likely to be implemented in many reports with the exact same structure or with a limited variation of patterns. Examples of common modules are: payment mechanisms (eg cheque, BPay, direct credit, direct debit, etc), address and organisation name.

Conformance Suite (CS)

An agency artefact that relates specifically to a business obligation for software developers to consume and test. It will enable them to self-certify their product for that business obligation. The package consists of: a conformance suite document; a cover note; a keystore with the relevant credentials; and a set of XBRL instances.

Core Services (CSOU)

A single electronic gateway that allows SBR enabled software to submit to agencies, similar to an electronic postal service.

Core Services Service Delivery Platform (SDP)

The applications and hardware that form the underlying base system that SBR uses to provide services.

Cover note 

A component of a Conformance Suite package. A cover note is provided to software developers to assist them in using the Conformance Suite package. Cover notes will commonly have multiple attachments where the agency gives an example of XBRL code (eg payload or a response message).

Data contextualisation

Defines the additional information to surround the data element within a specific business interaction message to assist consumers in their interpretation of that data value. The goal of data contextualisation is to enable a data element to 'stand on its own' meaning that a data element and its context can be taken from an instance document and the consumer has all the information required to understand this data element.

Data element

A defined business term that has a precise meaning or semantics. It describes data independently of its representation. Data elements are defined once in the SBR AU (Definitional) Taxonomy and used multiple times in the SBR Reporting Taxonomies.

Definition linkbase

Contains the final assembly of the hypercubes (ie the definition ArcRoles between primary items and hypercubes).

Digital service provider A digital service provider (DSP) is anyone who develops and delivers digital services to the community including software developers, gateway providers, system implementers and clearing houses.


Provides additional context to data elements. For example, a fact may be characterised by reporting party type (eg Intermediary) or state (eg NSW). Dimensions are used when there is a need to query and summarise many facts. They define the allowable set of metadata for a particular context of a data element.

Dimension explicit

Used when a dimension can be defined with a finite set of dimension domain values. For example, 'asset type' can only contain types of assets used in a reporting obligation.

Dimension typed

Used when an infinite set of dimension domain values can be used to define the dimension.

Discoverable Taxonomy Set (DTS)

A collection of taxonomy schemas and linkbases.


Sets the limitations of the dimension. A domain could contain specific enumerated values or it could contain data within a range of values.

Domain member

An attribute of a domain. For example, in the states and territories dimension, the value 'Victoria' is a domain member. The dimension lists all possible domain members. When the dimension is used in a hypercube, only the specific domain members to be allowed in the hypercube are specified.

Electronic lodgment service (ELS)

ELS allows registered tax agents to lodge clients' tax returns and other tax forms with the ATO electronically.


Applied to the definition of a data element to allow the value of the data element to be constrained to a specific list of values, eg Monday, Tuesday, Wednesday, Thursday, Friday, Saturday and Sunday.

Error message repository

XML files which document all error, warning and information responses that may be provided to the software developers from the agency or SBR Core Services.

eXtensible Markup Language (XML)

Set of rules for encoding documents in machine readable form.

External Taxonomy (extl)

Taxonomies that are external to the SBR taxonomy but are related to or leveraged in it. These are only specific external taxonomy files that are required for a certain purpose.

External Vendor Test Environment (also known as Level 4b) (EVTE)

An environment used by software developers to test their SBR enabled software packages before deploying to production.


A value for a particular data element. In other words, a fact is a particular 'instance' of a data element. The appropriate data element is identified in a tag associated with the fact. A fact is always accompanied by a reference to its associated context. Facts and the associated context are held in instance documents.

Form Analysis (FA)

The process to define the metadata associated to the data requirements defined within the Message Implementation Guide (MIG).

Formula linkbase

Provides machine-readable calculation rules and other more complex business validation that may be used to derive government obligation data.

Foundation Taxonomy (fdtn)

A component of the SBR AU (definitional) Taxonomy that contains:

  • data type schemas that complement the XSD primitives and XBRL types. They contain re-usable core type definitions such as 'code', 'identifier', etc. Types can be further qualified and can include facet restrictions (eg'ABN_Identifier' would limit string length to 11 characters). In addition, many data elements values are drawn from a limited set of allowed values (eg 'Country Code'). Often the value domain is managed by an external body (ISO in the case of country code)
  • a technical schema that contains the definition of XBRL roles used across the entire taxonomy.


GovDex is a collaboration environment for government projects supported by AGIMO. It is used for SBR communication and collaboration which supports various SBR governance processes.

Graphical user interface (GUI)

A type of user interface that allows users to interact with electronic devices with images rather than text commands.


The process of identifying where there are commonalities across government reporting obligations and promoting the use of the same term for the same meaning in multiple places (across both reports and agencies).

High Availability (HA)

A system design approach and associated service implementation that ensures a prearranged level of operational performance will be met during a contractual measurement period.


A restricted application of a dimension or a number of dimensions, ie a hypercube limits the extent to which a dimension can be applied in a specific context.

Information Analysis (IA)

The process used to map the data elements identified during the business interaction design phase to the data elements defined within the SBR AU (Definitional) Taxonomy. This process also requires the contextualisation and grouping analysis of the data elements to be identified for this specific business interaction.

Information Classification Taxonomy (icls)

A component of the SBR AU (definitional) Taxonomy that contains all SBR business data elements compartmentalised into the best-fit subject areas. The information classification XBRL schemas also contain the definition of tuples that represent tightly coupled structures of data that are likely to be used across a high number of reports in similar ways.

Information Technology Infrastructure Library (ITIL)

A set of good practices for IT Service Management (ITSM) that focuses on aligning IT services with the needs of business.

Instance document

An electronic version of a set of data elements with context, brought together according to the taxonomy to fulfil a reporting obligation to an agency. It is a collection of facts that conforms to the taxonomy and the definitions within it.

International Accounting Standards Board (IASB)

An independent standard-setting board that aims 'to develop a single set of high quality, understandable and enforceable accounting standards to help participants in the world's capital markets and other users make economic decisions.' (ref. IASB)

International Financial Reporting Standards (IFRS)

A set of accounting standards developed by the International Accounting Standards Board. (ref. IFRS)

Internet Protocol (IP)

Defines an addressing system that has two functions. Addresses identify hosts and provide a logical location service. Each packet is tagged with a header that contains the meta-data for the purpose of delivery.

Label linkbase

Provides human readable labels and an optional guidance to assist in providing meaning to the taxonomy items contained in the report.


Used within XBRL Taxonomies to express relationships between data elements and resources related to them. There are five primary types of linkbases defined in the XBRL 2.1 specifications: presentation; calculation; definition; reference; and label linkbases.

Lost member (LM)

A member of a super fund who is inactive, or cannot be contacted by the super fund, or has transferred between super providers as a lost member and not provided a new address.

Lost Member Register (LMR)

A central register of lost super fund members and lost retirement savings account (RSA) holders.

Machine credential Allows you to transact with government online services through business software.

Memorandum Of Understanding (MOU)

An MOU is a document of intent that records the fundamental agreed terms in relation to the operation of the SBR program between the Department of Treasury, Australian Taxation Office as the SBR host, SBR participating agencies and the Department of Industry, Innovation and Science.

Message Implementation Guide (MIG)

Documents the agencies implementation of their reporting obligation within SBR. The MIG describes in detail how to use the XBRL taxonomy to create and exchange valid web service messages. It provides the business context about the nature of the business collaboration and information about the sequence of messages that must flow between the business and government in order to be successfully implemented.

Message Transmission Optimization Mechanism (MTOM)

The World Wide Web Consortium (W3C) recommended method of efficiently sending binary data to and from web services.

National Standards Framework (NSF)

An AGIMO framework that deals with standards for cross-agency interaction.

This framework is to provide a mechanism that delivers transparency and a degree of certainty by agencies involved in collaborative projects. It provides a method and protocol for interactions between agencies.

Object class

Used in the SBR naming standards, the object class represents a classification for a related group of concepts (eg 'Address' or 'Wages And Salaries').

Practitioner lodgment service (PLS)

PLS is the main electronic lodgment channel for tax practitioners to lodge clients' tax returns and other tax forms with the ATO electronically.

Presentation linkbase

Assists with human readability of the XBRL schema and should not be used to drive any rendering of the report.

Private module

A set of schema and XML linkbases that set up the dimensional hypercubes for a set of reports. It resides in the same directory as the reports. In the development lifecycle the dimensions are set up in the private module and then applied in the report schemas.

Program Solution Integration Test Environment (also known as Level 4a) (PSIT)

An environment for agencies to test their implementation of the SBR-related functionality before deploying to the EVTE.


Used in the SBR naming standards the property represents a more granular concept within the object class (eg 'postcode' or 'overtime').

Public key infrastructure (PKI)

Enables users of an insecure public network such as the internet to securely and privately exchange data and money. PKIs use a public and a private cryptographic key pair that is obtained and shared through a trusted authority.

Public Key Cryptographic Standards (PKCS)

A set of standard protocols for making secure information exchange possible on the internet using a public key infrastructure.

Reference linkbase

Provides links to reporting obligation specific legislation that defines how the data elements are used and interpreted in the context of that reporting obligation. It also provides references to industry standards that may apply to the data element.

Registration authority (RA)

An authority in a network that verifies user requests for a digital certificate and tells the certificate authority (CA) to issue it.

Reporting obligation

A voluntary or compulsory requirement for a business to provide information to an SBR participating agency. SBR electronic reporting obligations may not be a one to one relationship to paper forms.

Reporting Taxonomy (rprt)

Defines the requirements of business interactions that will have to be exchanged in the sbr_au_reports folder.

The following set of files will be deployed with each reporting taxonomy:

  • Report schema
  • Label linkbase
  • Presentation linkbase
  • Definition linkbase
  • Reference linkbase
  • Sample instances
  • (optional) Calculation/formula linkbases or Schematron files

Sample instance

An example of the reporting obligation that can be used as a reference to see what the message could look like. It is an instantiation of a taxonomy to a specific report for a given entity and period of time. It is a collection of data that is conformant to the taxonomy and the definitions within it. An instance document contains facts (instances of particular elements) and uses tags defined in one or more taxonomies.

Schematron files

A rule-based validation language for making assertions about the presence or absence of patterns in XBRL trees.

Schematron XSLT stylesheets are used to implement any business validation rules including simple calculations.

Secure hyper text transfer protocol (HTTPS)

An IP protocol used by web servers to transfer and display web content securely. The data transferred is encrypted so that it cannot be read by anyone except the recipient.

Secure Socket Layer (SSL)

A protocol for encrypting information over the internet.

Security Assertion Mark-up Language (SAML)

An XML-based open standard for exchanging authentication and authorisation data between security domains, that is, between an identity provider (a producer of assertions) and a service provider (a consumer of assertions).

Security Token Service (STS)

A service that enables agency systems and business systems to conduct secure online transactions. Agencies and businesses obtain security tokens from VANGuard to enable authentication.

Security Token Service + Delegation (STS+D)

The extension of the STS service to provide additional 'delegation' capabilities.

Self managed super fund (SMSF)

A type of the super fund when members are self-managing their own superannuation fund.

SMSF members run the fund for their own benefit.

Service Level Agreement (SLA)

Enables an organisation to be assured of a defined amount of stability, reliability, and performance for the provided IT infrastructure. It may complement or be part of policy-based service-level management.

Service Level Management (SLM)

The monitoring and management of the quality of service of an entity's key performance indicators (KPIs).

Simple Message Ping (SMP)

Tests used to verify the connectivity between SBR core services and the agencies.

Simple Object Access Protocol (SOAP)

Protocol specification for exchanging structural information in the implementation of web Services in computer networks.

Software Developer Kit (SDK)

Common technical components that are required by all SBR implementers. The components include: myGovID, Relationship Authorisation Manager (RAM), Machine Authentication Security Token Service (MAS-ST), SBR core services requestor, and SBR reference client.

Software developers (SWD)

A term used to describe software vendors and intermediaries including in-house developers who have formally agreed to participate in the SBR program to develop an SBR-enabled software package to support certain reporting obligations.

Standard Business Document Body (SBDB)

Optional element within a SBDM that carries the business documents and attachments specific to the business interaction.

Standard Business Document Header (SBDH)

Mandatory element within a SBDM containing information necessary to facilitate message exchange.

Standard Business Document Message (SBDM)

SBR message content used for both requests and responses across all SBR web services. The SBDM consists of two elements: a mandatory header - SBDH; and an optional body - SBDB.

Standard Business Reporting (SBR)

Standard Business Reporting aims to reduce the reporting burdens for business through eliminating unnecessary or duplicated reporting, and improving the interface between business and government.

Standards Australia

An independent, not-for-profit organisation, recognised by the Australian Government as the peak non-government standards body in Australia.

Superannuation (super) Co-contribution (co-con)

A government initiative to help eligible individuals boost their super savings for the future.

If you are a low or middle-income earner, you can take advantage of the super co-contribution payment by making eligible personal super contributions to your super fund or retirement savings account (RSA). The government will then match up to $1,000 of your personal super contributions.

Tax Agent Portal (TAP)

The TAP gives registered tax agents secure access to client information and online communication with the ATO.

Tax file number (TFN)

A TFN is a unique 9 digit number issued by ATO to individuals and organisations to help ATO administer tax and other Australian Government systems.


Contains the definitions of data elements, the human readable labels and descriptions associated with them and the interrelationships between data elements. It holds a collection of metadata describing reporting rules and the resources related to data elements (eg types of data, validation and aggregation rules, presentation structures and data dependencies).

Taxonomy Approval Committee (TAC)

A cross agency whole of government consultative forum that ensures the SBR AU (definitional)Taxonomy is an accurate reflection of the reporting requirements, maximises stability, fitness for purpose for agencies, and usability both today and into the future.

Taxonomy Collaboration Environment (Yeti)

A publicly available webpage for viewing and downloading of SBR Taxonomies. Registered users can also raise questions, issues, and concerns with the taxonomy to be addressed by SBR or participating agency.

Taxonomy Information Management System (TIMS)

A custom built system to manage the SBR taxonomy. It is a metadata repository with the functionality to generate XBRL taxonomy files.

Taxonomy schema

The set of files that make up the complete schema. This could incorporate the importing of linkbases or definitional element declarations.


An XBRL construct that is used to group data elements that are required to be associated to one another in order to provide business understanding. Tuples group items which do not logically exist outside of that particular grouping. A tuple does not have a context. A tuple describes the grouping, and the facts within that tuple are described with their own contexts.

Universal Resource Identifier (URI)

A compact string of characters for identifying an abstract or physical resource.

User interface (UI)

An information device with which a human may interact, including display screen the appearance of a desktop, help messages and how a program invites interaction and responds to it.

Web services

A software system designed to support interoperable machine-to-machine interaction over a network. It has an interface described in a machine-processable format (specifically WSDL) (ref. World Wide Web Consortium W3C Web Services Glossary). Four web services are offered by SBR for consumption by software developers: Retrieve List (List); Retrieve Pre-filled Report (Pre-Fill); Pre-Lodge Report (Pre-Lodge); Lodge Report (Lodge).

Web Services Descriptions Language (WSDLs)

The standard syntax for the definition of web services defined by the World Wide Web Consortium (W3C). An XML format for describing network services as a set of endpoints operating on messages containing either document-oriented or procedure-oriented information.

Web Services Implementation Guide (WIG)

This documents the technical information required to enable software developers to integrate with the SBR solution. It describes common technical components and services that are re-used by all reporting obligations. The common services include: a single gateway that exposes four web services, a standard business document header, a secure token server, and a harmonised set of error messages and codes.

Web Services Security (WS - Security)

Protocol specifying how integrity and confidentiality can be enforced on messages and allows the communication of various security token formats.

XBRL (eXtensible Business Reporting Language)

An open standard mark-up language optimised for business information, including but not limited to financial and accounting information. It is a variant of XML (eXtensible Markup Language) and adopts the same syntax and related technologies (XML Schema, XLink). XBRL is the optimisation of XML to represent business and financial data.

XML Schema Definition (XSD)

Recommendation of the World Wide Web Consortium (W3C), which specifies how to formally describe the elements in an XML document.

Table 1 SBR Glossary

Last updated: 18 August 2020
Page ID: 218