PBO rounding rules

Why and how the PBO rounds its estimates of the financial implications of policy proposals.

Behavioural assumptions and PBO costings

Learn about our approach to determining the behavioural assumptions we apply when estimating the cost of policy proposals.

PDI payments in PBO costings

How public debt interest (PDI) is treated in PBO costings.

Costing of policy proposals (attributed to another parliamentarian or political party)

Parliamentarians and parties must be involved in any costing activity for policies attributed to them.

Possible impact of Contingency Reserve on PBO costings

PBO costings don't include the possible impact of any provisions in the Contingency Reserve.

Including broader economic effects in policy costings

How and when broader economy‑wide effects, also referred to as second round effects, are captured in policy costings.

Factors influencing the reliability of policy proposal costings

Learn about the factors affecting uncertainty in costings and how the PBO deals with them.

Guidance for Commonwealth Agencies

Information for Commonwealth agencies who work with the PBO.