Engl ish Page 5 UniEed Nations: det.ails of military expenditure by Austral.ia 19g3-84 Explanatory notes Eo guidelines for reporEing ceneral guidelines - para. I l- rn general terns. the nethod of accounting for expenditure against annualParlianentary appropriations does not classify expendicure by 'rforce group". Bheaccounti ng systen does provide for some dissection of expenditure betseen Navy,Arny and Air Force and this has been provided in lhe natrix under those forceelenents. with the exception of pensions, research and developnent and nililaryassistance abroad, all residual expenditure has been shoon as Central Supporr. Specific guidelines - resource costs 2. Personnel. In relation to 1983/84 paynents made to Reserve Forces were freeof incone tax up to 30 Novernbe r 1983. Fron r December r9g3. onry one half of suchpay and allosances nas exenpt fron incone !ax. There is no neasurement nade ofthis tax benefit. The "undistributed" anoun! for service personnel is payments forrefunds of pension contributions nade to retiring personnel, and for pensions forpast services to personnel irho have retired and taken a pension. Thege paynentaexclude repatriation pensions and other benefies paid to personnel, who have servedin a $ar zone. Maintenance and repa i r 3. Present practice in classifying ,'najor nodificat.ions and major repairscontaining substantial inveetment eretlEntsn is to regard ttlese as rprocurementn or'construction" as appropriate. l.tinor repair and naintenance which occurssinultaneously ,'ith najor repairs/nodifications to an asset may be crassified aeeither "investment" or "naintenance repair" depending on Ehe nature of the rork. 4. Rent. This covers only actual expenditure. No rent has been imputed fot realestate orrned by tbe covernnent, and occupied by the niliEary. General 5. Information on the fol.lolring is not readi.ly available at this stage: (a) Reeirenent and ave rage-leng Eh-ot-se r vice raEesi (b) Detailed construcej.on classificaEions (rorrs 2.1.f-L3) I (c) Sales fron the milieary sector other than equipnenti
**Analysis**
This text appears to be related to the financial and administrative aspects of a country's military expenditure, providing details on how the country accounts for its military spending and the categories used to classify such expenses. The text does not seem to be focused on any specific aspect of military operations, but rather on the financial management and reporting of military expenditure.

**Category**
Industry, Employment