Document ID: chunk:federal_register_of_legislation:F2024L00434:body:0:p7
Version: federal_register_of_legislation:F2024L00434
Segment Type: other
Provision Reference: 
Character Range: 21216–26386

* aid agencies, charities, consumers associations, cultural clubs, learned societies,  political parties, recreational clubs, relief agencies, religious  institutions, social clubs, sports clubs, trade unions; and
                                                                       * NPIs credited for philanthropic purposes that are financed mainly from donations or government grants.

                                                                  It excludes:

                                                                       * community service organisations and NPIs controlled and mainly financed (other than by grants) by government. Report these under general government; and
                                                                       * NPIs that are engaged in market production.  Report these in non-financial businesses or financial institutions as appropriate.

Credit union                                                      Means a locally incorporated ADI that assumes or uses the expression 'credit union' in relation to its banking business and includes Cairns Penny Savings & Loans Limited.

Exchange-traded funds (ETFs)                                      Means investment vehicles that are listed on a stock exchange and provide investors with the return of some benchmark, such as an equity index.

                                                                  ETFs are a type of non-money-market financial investment fund.

Financial auxiliaries                                             Means corporations and quasi-corporations engaged primarily in activities closely related to financial intermediation, but which do not themselves perform an intermediation role.

                                                                  It includes fund managers as principal, stockbrokers, insurance brokers, investment advisors and corporations providing infrastructure for financial markets.

Financial institutions                                            Means all corporations and notional institutional units mainly engaged in financial intermediation and the provision of auxiliary financial services.  Holding companies with mainly financial corporations as their subsidiaries are also included, as are market non-profit institutions that mainly engage in financial intermediation or the production of auxiliary financial services.

                                                                  Financial institutions include (but are not limited to): the RBA, ADIs, registered financial corporations, central borrowing authorities, life insurance corporations, other insurance corporations, self-managed superannuation funds, other superannuation funds, financial auxiliaries, securitisers, money-market investment funds and non-money-market financial investment funds.

Financial institutions n.e.c.                                     Means any financial institutions other than the RBA, ADIs, registered financial corporations, central borrowing authorities, life insurance corporations, other insurance corporations, self-managed superannuation funds, other superannuation funds, financial auxiliaries, securitisers, money-market investment funds and non-money-market financial investment funds.

                                                                  It includes:

                                                                       * warehouses;
                                                                       * structured investment vehicles (SIVs); and
                                                                       * non-traditional lenders.

General government                                                Means Commonwealth general government and state, territory and local general government.

Households                                                        Means persons whose dealings with other sectors are for personal or housing purposes.

                                                                  It excludes:

                                                                       * persons whose dealings with other sectors are for business purposes.  Report these under non-financial businesses or financial institutions;
                                                                       * sole proprietors, partnerships, and any other unincorporated enterprises owned by households. Report these under private unincorporated businesses or the relevant sector in financial institutions;
                                                                       * companies owned by households. Report these under private non-financial corporations;
                                                                       * family trusts.  Report these under private unincorporated businesses;
                                                                       * self-managed superannuation funds.  Report these as self-managed superannuation funds; and
                                                                       * incorporated businesses.  Report these under non-financial businesses (other than unincorporated businesses)