Uniform Presentation Framework – February 2019



The May 1991 Premiers’ Conference agreed to the introduction of the Uniform Presentation Framework (UPF). The primary objective of the UPF is to ensure that Commonwealth, state and territory governments provide a common ‘core’ of financial information in their budget papers. There have been subsequent revisions to the UPF agreed by the Australian Loan Council in 1997, March 2000 and March 2008. Administrative responsibility of the UPF transferred from the Australian Loan Council to the Council on Federal Financial Relations in January 2018.

This revised publication incorporates revisions to the UPF agreed by the Council on Federal Financial Relations in February 2019. The revisions to the framework are primarily a result of the 2015 update to the Australian System of Government Financial Statistics (GFS) framework. The update of the Australian GFS aims to better align with the International Monetary Fund’s GFS 2014 framework and the System of National Accounts 2008. The revised UPF also removes the Loan Council Allocation reporting requirements.

* The definition for interest expense on page 14 has been corrected since publication in February 2019.