The SBR AU Taxonomy is a collection of data elements that may be required to be reported by business to government agencies. These data elements are classified and defined in the SBR AU Taxonomy – like a dictionary.

The 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.

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 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 Taxonomy uses the whole of SBR change and governance process for approval by all SBR agencies. The SBR AU Taxonomy has been endorsed as a recognised standard in the Australian National Standards Framework for cross-agency interaction.

The SBR Taxonomy uses the XBRL standard for digital business reporting.

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 for example, 'Individual Income Tax Return 2017'.
  • Click Open to display the detailed information about the selection.

For more detailed instructions see Core filling.

See also

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SBR AU Taxonomy