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This Standard Business Reporting Cycle 1 prototype taxonomy and supporting materials are provided by SBR for the purposes of demonstration and obtaining feedback. All of the material provided here is as a prototype, or "proof of concept" and is being given by way of example only. As such it is not exhaustive and does not necessarily reflect the further planned development of the SBR Program or future policy intentions in relation to XBRL. The Cycle 1 prototype taxonomy should not be relied upon by users as duplicating the terms of the final SBR Taxonomy. The contents of the SBR Taxonomy are subject to changes following the receipt of feedback and undertaking further development work.

The need for, and selection of XBRL tools is a matter for you to determine. The Commonwealth does not recommend, endorse or prefer any XBRL tool or product for use in relation to SBR, either to its agencies, or to industry or other interested parties.