Costing Concepts aim to assist parties in specifying policy for costings, understanding how the PBO thinks about the policy space, and how we approach modelling. They will also help in understanding what the different costs in a response represent.

Assumptions in these Costing Concepts are current as at their publication date. The PBO regularly reviews and updates our assumptions when new evidence comes to light. However, the Costing Concepts may not be updated. We welcome scrutiny of these assumptions and invite comments on them. Supporting empirical evidence for these would be particularly welcome. 

Please provide any feedback (including topics that you would like further explored) to feedback@pbo.gov.au.