5673.0.55.001 - Regional Wage and Salary Earner Statistics, Australia, 2003-04  
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 09/03/2007   
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For the purposes of this publication
wage and salary earners have been defined as:

persons aged 15 years and over who have submitted an individual income tax return and for whom wage and salary income was the principal (or main) source of income for the financial year.

Wage and salary income, as reported on the income tax return, includes gross income as shown on the 'PAYG payment summary - individual non-business' as well as allowances, commissions, bonuses, tips, gratuities, consultation fees, honoraria and other payments for services. Allowances and other earnings may include car, travel or transport allowances, allowances for tools, clothing or laundry and dirt, risk, meal or entertainment allowances. (Note: PAYG (Pay as You Go) payment summaries were previously known as Group Certificates).

The data presented within this publication does not take account of whether wage and salary earners worked on a full-time or part-time basis, had overtime earnings or had multiple job holdings. These factors may account for some of the differences when comparing average wage and salary incomes across regions.

The data exclude persons in their own unincorporated businesses, such as farmers, who are not wage and salary earners, but do include people in their own incorporated business (that is, a company that has a legal status separate to that of the individuals involved). For further definitional clarification please refer to the Explanatory Notes.