Government funding of VET 2019

Explanatory notes

Scope

1. Information contained in this publication is, unless stated otherwise, derived from the National VET Funding Collection, which is compiled under the Australian Vocational Education and Training Management Information Statistical Standard (AVETMISS): the standard for VET funding data — release 1.1, available on full implementation of the National VET Funding Collection.
2. The data are sourced from the administrative records held by the Australian Government Department of Education, Skills and Employment, state/territory training authorities and other relevant bodies where applicable.
3. The collection scope captures direct subsidies for training, government loans, and indirect support for training outcomes through initiatives such as employer incentives to hire apprentices. It also includes government funding for system administration and governance of the VET system and VET-related transfers between governments.

Other information

4. Where expenditure could reasonably belong to multiple funding activities, amounts were categorised based on its primary purpose.
5. Reporting activity is from 1 January to 31 December 2019. Reporting is in nominal terms.

Exclusions

6. Totals exclude the following, which are reported separately:
   • tax exemptions, offsets and rebates used for supporting employers to engage in the VET system
   • rebates for eligible apprentices and trainees
   • loan values.

Funding distribution reporting

7. Figure 14 shows the breakdown of funding activities by student and training information, with a dot representing where a funding distribution is possible.

Figure 14   Funding activities and applicable training characteristics


8. The splitting of funding activity dollars by the required student and training categories is dependent on how the funds flow within the jurisdiction. The funding activity of VET delivery for example, includes the following funding flows: subsidies for training, block funding, VET in Schools funding, other funding, funding from other organisations, fee assistance funding, learner needs funding, community service funding and operational base funding. Some of these activities do not directly attribute to, or are difficult to attribute to the required reporting categories. These funds are classified as funding not attributable and include costs associated with support programs, administration, operational base funding and block funding for training delivery. It is important to consider funding not attributable reporting when analysing the student and training categories as category totals may be impacted as a result of some funding flows not being attributed to those categories in the reporting year.

Information on VET Student Loans reporting

9. For information on VET Student Loans reporting, refer to Government funding of VET 2019: VET students loans fact sheet.

Tax exemptions and rebates

10. Under employer tax exemptions, eligible employers may claim a payroll tax rebate on wages paid to apprentices and eligible trainees recognised by a state training authority. Wages include superannuation, allowances and fringe benefit payments. Payroll tax is subject to state/territory law. A payroll tax liability applies when an employer's monthly wage bill exceeds the payroll tax threshold applicable in the jurisdiction.