For the purpose of this GS, the following terms have the meanings attributed below:

General Government Sector (GGS) – Defined in AASB 1049^[25] (Appendix A) and the ABS GFS Manual^[26] .

‘Machinery of Government’ (MOG) change – A MOG change refers to a restructure of existing government arrangements in the public sector that may involve the reallocation or reorganisation of government functions, responsibilities and resources between government-controlled entities. MOG changes may be made for a range of reasons, including to support the policy and/or political objectives of government. MOG changes can vary in scope and complexity and can involve a combination of:

• abolishing government departments and/or government-controlled statutory bodies;
• creating new government departments and/or government-controlled statutory bodies;
• merging/amalgamating one or more government departments or government-controlled statutory bodies; and/or
• moving functions between government departments and/or government-controlled statutory bodies.

MOG changes may occur at any time, often with little or no notice; however, significant MOG changes usually occur immediately following an election when a new government announces its new ministry and any new administrative arrangements. Changes may also transpire as a result of a legislative change or a government policy decision, such as to privatise a government-controlled entity, transfer a function or outsource a function.

Public Corporations^[27] (and quasi-corporations) – The terms ‘Public Corporation’ and ‘quasi-corporation’ are defined in AASB 1049 (Appendix 1) and the ABS GFS Manual. Public Corporations are typically categorised into Public Financial Corporations (PFC) and Public Non-Financial Corporations (PNFC).

Public sector – The combination of the GGS and Public Corporations.