This data element is used to differentiate between establishments run by the government sector (code 1) and establishments that may receive some government funding but are run by the non-government sector (code 2).
Code 1 is to be used when the establishment:
- operates from the public accounts of a Commonwealth, state or territory government or is part of the executive, judicial or legislative arms of government,
- is part of the general government sector or is controlled by some part of the general government sector,
- provides government services free of charge or at nominal prices, and
- is financed mainly from taxation.
Code 2 is to be used only when the establishment:
- is not controlled by government,
- is directed by a group of officers, an executive committee or a similar body elected by a majority of members, and
- may be an income tax exempt charity.