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/usr/share/calendar/calendar.australia is in bsdmainutils 8.2.3ubuntu1.

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The actual contents of the file can be viewed below.

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/*
 * Australian holidays
 *
 * $FreeBSD$
 */

#ifndef _calendar_australia_
#define _calendar_australia_

LANG=UTF-8

/* Australia */
Jan 26		Australia Day Holiday (Australia, except NSW, Vic)
Apr/SunFirst	Daylight Savings Time ends in ACT, NSW, SA, TAS and VIC.
Apr 25		Anzac Day Australian and New Zealand Army Corps) Day (Australia)
Jun/MonSecond	Queen's Birthday Holiday (Australia, except WA)
Oct/SunFirst	Daylight Savings Time starts in ACT, NSW, SA and VIC.

/* ACT, NSW, common */
Mar 18		Canberra Day (ACT)
Sep/MonLast	Family & Community Day (ACT)
Aug/MonFirst	Bank Holiday (ACT, NSW)
Oct/MonFirst	Labour Day (ACT, NSW, SA)

/* Victoria */
Mar/MonSecond	Labour Day (VIC)
Nov/TueFirst	Melbourne Cup (VIC)

/* Tasmania
 * http://www.wst.tas.gov.au/employment_info/public_holidays/html/2010
 */
Feb/MonSecond	Regatta Day (TAS)
Feb/WedLast	Launceston Cup (TAS)
Mar/TueFirst	King Island show (TAS)
Mar/MonSecond	Eight Hours Day (TAS)
Oct 10		Launceston Show Day (TAS)	/* Thursday preceding second Saturday in October */
Oct 24		Hobart Show Day (TAS)		/* Thursday preceding fourth Saturday in October */
Nov/MonFirst	Recreation Day (N TAS)		

/*
Oct/SatSecond-2	Launceston Show Day (TAS)	// Thursday preceding second Sat in October
Oct/SatFourth-2	Hobart Show Day (TAS)		// Thursday preceding fourth Sat in October
May/ThuFirst+1	Agfest (Circular Head only)	// Friday following the first Thursday in May
Oct/SatFirst-1	Burnie Show			// Friday preceding first Saturday in October
Oct/SatThird-1	Flinders Island Show		// Friday preceding third Saturday in October

DEVONPORT CUP Wednesday not earlier than fifth and not later than eleventh day of January
DEVONPORT SHOW Friday nearest last day in November, but not later than first day of December
*/

/* South Australia */
May/MonThird	Adelaide Cup (SA)
Dec 26		Proclamation Day holiday (SA)

/* Western Australia */
Mar/MonFirst	Labour Day (WA)
Jun/MonFirst	Foundation Day (WA)
Sep 30		Queen's Birthday (WA)

/* Northern Territory */
May/MonFirst	May Day (NT)
Jul/FriFirst	Alice Springs Show Day (NT)
Jul/FriSecond	Tennant Creek Show Day (NT)
Jul/FriThird	Katherine Show Day (NT)
Jul/FriLast	Darwin Show Day (NT)
Aug/MonFirst	Picnic Day (NT)

/* Queensland */
May/MonFirst	Labour Day (QLD)
Aug/WedSecond	RNA Show Day (Brisbane metro)	/* Second Last Wednesday */

#endif