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, technical frameworks and standards.

If you find errors in the SBR Taxonomy, please email 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 Disclaimer and Conditions of Use.


Last updated:
Last updated: 18 June 2021
Page ID: 183
Taxonomy Quality Statement