Australian Bureau of Statistics
8106.0 - Not-for-profit Organisations, Australia, 2006-07 (Re-Issue) Quality Declaration
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 12/06/2009 Reissue
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This item refers to the total expenditure on acquiring fixed tangible and intangible assets, before deduction of trade-in allowances, and including expenses (except capitalised interest) incurred during the year in acquiring such assets. Fixed tangible assets include land, dwellings, other buildings and structures, plant, machinery and equipment (including motor vehicles). Intangible assets include patents and licences. This item also includes capitalised work done by own employees.
Capitalised wages and salaries and purchases of materials for capital work
This item refers to the payments of wages and salaries and the purchases of materials, capitalised in the accounts, for work done by the organisation's own employees in manufacturing, constructing, installing or repairing assets or in developing computer software in-house for its own use or for rental or lease.
Capitalised work done by own employees
This item refers to the value of capital work done by the organisation's own employees in manufacturing, constructing, installing or repairing assets, and the in-house development of computer software, for use by the business or for rental or lease. This work is valued at the capitalised costs of the materials and the wages and salaries involved.
This item refers to employees who are not entitled to take paid leave.
Computer software expensed
This item refers to the cost of computer software that has been fully charged to profit as an expense in the current accounting period.
Depreciation and amortisation
This item refers to regularly recurring financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. Depreciation generally refers to physical (tangible) non-current assets, and amortisation generally refers to intangible non-current assets.
This item refers to transactions for which the donor receives no material benefit other than a tax deduction (if eligible). Donations can be financial or in-kind.
Employer contributions to superannuation funds
This item refers to all employer contributions to superannuation schemes excluding contributions paid in lieu of wages and salaries (as part of a salary package).
Employment at end June
This item represents all permanent, temporary and casual employees on the payroll of the organisation for the last pay period ending in June. Employees absent on paid or prepaid leave are included. Consultants, contractors, people paid by commission only and volunteers are excluded.
Fringe benefits tax
Fringe benefits tax is payable by employers when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associates of employees) in connection with their employment.
Funding from federal, state and local government
This item refers to project or program payments made by federal, state/territory or local government in the form of funds for ongoing (current) operations and capital funds to purchase or improve equipment or property. It includes:
Grants and other payments made to other organisations/businesses and individuals
This item includes grants, distributions, allocations and affiliation fees, but excludes membership fees, donations and sponsorships paid. This includes payments to:
Income from related or affiliated organisations
A related organisation is an organisation which has a legal relationship with the receiving organisation, or which is part of the same group of organisations (e.g. a state equivalent of an Australian organisation, or an Australian chapter of an international organisation). This item includes grants, distributions, allocations and affiliation fees received, but excludes government funding, membership fees, donations and sponsorships income received.
Income from services
This item refers to income earned from the provision of services. It includes income from services provided for nominal consideration, contract, subcontract and commission income, management fees/charges from related and unrelated organisations, delivery charges separately invoiced to customers and takings from gambling activities, (net of pay-outs and rebates to players, but inclusive of specific gambling taxes and/or levies). This item excludes government funding and subsidies for service delivery, income from sponsorships and other fundraising activities, and income from investments, royalties, membership fees and rent, leasing and hiring.
Industry value added
IVA represents the value added by an industry to the intermediate inputs used by the industry. IVA is the measure of the contribution by organisations in the selected industry, to gross domestic product.
The derivation of IVA for market producers is as follows:
sales and service income
plus funding from federal, state and/or local government for operational costs
plus capital work done for own use
plus closing inventories
less opening inventories
less intermediate input expenses
less capitalised purchases
less capitalised purchases of materials
Wage and salary expenses and most other labour costs are not taken into account in its calculation and nor are most insurance premiums, interest expenses, depreciation or a number of lesser expenses including bad debts, computer software expensed and state gambling taxes.
The derivation of IVA for non-market producers is as follows:
plus land tax
plus capital work done for own use
less capitalised purchases
However, it should be noted that IVA is not a measure of operating profit (or surplus) before tax.
This item refers to expenses incurred by an organisation in respect of different types of insurance policies but excluding workers' compensation and compulsory third party motor vehicle insurance.
This item refers to outflows of funds related to the cost of borrowing money.
This item includes three components:
This item refers to staff-related costs such as wages and salaries (including moneys paid directly through the payroll to freelancers without an ABN), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers' compensation premiums, provision expenses for employee entitlements and salary sacrifice paid on behalf of employees. Capitalised wages and salaries are excluded
Land tax and land rates
Land tax is an annual tax levied on the owner of the land. Land rates are annual charges levied by local government for the provision of local government services.
Liabilities are the future sacrifices of service potential or economic benefits that the entity is presently obliged to make to other entities as a result of past transactions or other past events.
Membership fees income
This item refers to payments received by an organisation from an individual or another organisation for the purpose of securing membership, which typically grants some form of benefit or right, (e.g. discounts, use of facilities, voting rights), to the individual or organisation paying the fee.
Membership fees paid
This item refers to payments made to another organisation for the purposes of securing membership, which typically grants some form of benefit or right, (e.g. discounts, use of facilities, voting rights), in return for payment of the fee.
This item refers to any organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian organisations are regarded as non-resident organisations.
Not-for-profit organisations are legal or social entities, formed for the purpose of producing goods or services, and whose status does not permit them to be a source of income, profit or financial gain for the individuals or organisations that establish, control or finance them. To be eligible for not-for-profit status for this survey, an organisation must qualify as such with either the Australian Taxation Office or the Australian Securities and Investments Commission.
Operating surplus before tax
This item is a measure of surplus during the reference period, taken before extraordinary items are brought to account and prior to the deduction of income tax. It is derived as:
less total expenses
plus closing inventories
less opening inventories
equals operating surplus before tax.
A key characteristic of not-for-profit organisations is that any operating surplus made is reinvested in the operations of the organisation, and is not redistributed to individuals or organisations that establish, control or finance them.
This item refers to all other operating expenses which are not itemised as separate expense items (e.g. rent, leasing and hiring, management fees, repair and maintenance, and payments to other businesses/organisations and self-employed persons for work done or sales made on a contract or commission basis.)
This item refers to forms of fundraising other than donations, bequests/legacies and sponsorships, for example, events and raffles.
This item refers to all other income sources which are not listed as separate income items (e.g. net surplus (deficit) resulting from revaluation of assets in accordance with Australian Equivalents to International Financial Reporting Standards, net surplus (deficit) resulting from variations in foreign exchange rates, net surplus (deficit) on share trading and net surplus (deficit) on the sale of other assets.)
Payments to other businesses (e.g. employment agencies) for staff
This item refers to payments made to other businesses/organisations, such as employment agencies, for the supply or recruitment of staff.
Payroll tax is a tax levied by state and territory governments upon the amount of wages and salaries paid by an organisation. It should be noted that each state and territory has legislative provision for payroll tax exemption for certain classes of organisation commonly found in the not-for-profit sector.
Permanent full-time employees
This item refers to employees who work 35 hours or more per week and are entitled to paid leave.
Permanent part-time employees
This item refers to employees who work less than 35 hours per week and are entitled to paid leave.
Philanthropic trusts/foundations are not-for-profit organisations which hold money in trust for the public benefit and which make grants of money for charitable or socially useful purposes
Poker/gaming machines and other gambling taxes/levies
This item refers to all taxes/levies paid to the government and funds transferred to government bodies in accordance with gambling regulations. These taxes and levies are paid by the owners of the poker/gaming machines and other gambling facilities.
This item refers to the cost of non-capitalised goods and services used in the production of the final output of an organisation. It includes finished goods for resale and materials and goods for the organisation's use. Contract, subcontract and commission expenses, capitalised purchases, and parts and fuel for motor vehicles are excluded.
Rent, leasing and hiring income
This item refers to revenue derived from the renting, leasing or hiring of assets such as land, buildings, vehicles, machinery or equipment to other businesses/organisations or individuals.
Salary sacrificed earnings paid on behalf of employees
Salary sacrifice earnings refer to an arrangement where employees agree to forgo part of their pre-tax salary in return for benefits. It includes earnings sacrificed by employees in order to make superannuation contributions or for other employee benefits (e.g. motor vehicles and laptop computers).
Sales of goods
This item refers to income earned from the sale of goods, whether or not produced by the organisation. It includes export sales, sales or transfers to related organisations or to overseas branches of the organisation, sales made for nominal consideration and delivery charges not separately invoiced to customers. This item excludes excise and duties received on behalf of the government, sales of assets, delivery charges separately invoiced to customers and income from investment, royalties and rent, leasing and hiring.
This item refers to transactions made which result in advertising and/or other benefits to the sponsoring business/organisation. Donations of a financial or in-kind nature are excluded.
This item refers to the number of volunteers who worked during the 2006-07 financial year. Volunteers are people who willingly give unpaid help, in the form of time, service or skills, to an organisation. Included in this category are the volunteer component of boards of management, fundraising committee members and auxiliary members.
Wages and salaries
This item refers to the gross wages and salaries (excluding capitalised wages and salaries) of all employees of the organisation. It includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses and annual and other types of leave. Provision expenses for employee entitlements are also included (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments). Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer, are excluded.
Workers’ compensation premiums/costs
Workers' compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of employment.
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This page last updated 12 June 2009