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Bad and doubtful debts
This item represents the amount of accounts receivable which is either written off or estimated to be uncollectible during an accounting period, and which is charged to profit as an expense in that period. It is net of any previous bad or doubtful debt recovered during the period.
Bank charges other than interest
This item refers to the bank-imposed cost of banking services to the business. It includes bankcard and other credit card charges and excludes government debit tax and other duties payable to government.
Bed and breakfast establishments
This item refers to establishments which provide accommodation on a room or suite basis. They generally consist of a small number of rooms or suites that are usually located within one or more residential buildings or ancillary or adjunct buildings and provide no meals other than breakfast. The owner or operator generally lives on the premises (though generally in quarters separate or distinct from that of their guests).
Counts of businesses reflect the number of statistical units that were operating at the end of June. They exclude businesses which ceased operating during the financial year. For more information on statistical units, refer to paragraphs 7-8 of the Explanatory Notes.
This item refers to the total expenditure on acquiring fixed tangible and intangible assets, before deduction of trade-in allowances, and includes 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, licences and goodwill.
Capital expenditure on renovations and refurbishments
This item represents total gross expenditure on renovations and refurbishments of existing accommodation establishments. The total amount reported is before the deduction of trade-in allowances, and including expenses.
This item refers to employees who are not entitled to take paid leave.
This item includes people mainly engaged in planning, organising, preparation and cooking of food in dining and catering establishments. Cooks usually work under instructions from a chef and prepare and cook food.
Clerical and administrative staff
This item includes people mainly engaged in providing support to managers and supervisors. Duties include performing clerical, secretarial, organisational and other administrative functions and greeting clients and guests.
Computer software expensed
Computer software expensed is the cost of computer software that has been fully charged to profit as an expense in the current accounting period.
Conventions and meetings income
This item represents income from the provision of accommodation and other goods and services to people or groups attending conventions or meetings either on-site or at establishments operated by other businesses.
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.
Electricity and gas and water charges
These charges relate to the consumption of electricity, gas and water during the normal operations of the business.
This item represents all employees on the payroll for the last pay period ending in June. It excludes non-salaried directors of incorporated businesses, subcontractors, persons paid solely by commission without an retainer and working proprietors and partners of unincorporated businesses.
Employer contributions to superannuation
This item includes 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 working proprietors and partners on the payroll of the business for the last pay period ending in June. Permanent, temporary and casual employees and employees absent on paid or prepaid leave are included. Non-salaried directors, self-employed people such as consultants and contractors, people paid by commission only and volunteers are excluded.
An establishment is the smallest type of accounting unit within a Type of Activity Unit, which controls its productive activity. In the accommodation industry it often equates to the actual physical location, although there can be more than one location for a given establishment.
Food and beverage staff
This item includes people mainly engaged as bar attendants, waiting staff, baristas and bar managers.
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.
Holiday parks, caravan parks and camping grounds
This item refers to establishments whose main activity is the provision of non-residential accommodation. Holiday parks generally provide a variety of accommodation options, such as caravan park, motel, villa or cabin accommodation. Caravan parks generally provide sites for caravans or mobile homes. Camping grounds generally offer campsites.
Industry value added (IVA)
IVA represents the value added by an industry to the intermediate inputs used by the industry. IVA is the measure of the contribution by businesses, 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
Wage and salary expenses and most other labour costs are not taken into account in its calculation for market producers 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 before tax.
This item refers to expenses incurred by a business 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.
Interest income is the income earned through the lending out of funds owned by the business or interest earned on bank deposits.
This item includes people mainly engaged in working under direction from chefs and cooks in food preparation or cooking and dish washing. This item also includes kitchen porters who transfer prepared food between the kitchen and accommodation rooms.
This item refers to staff-related costs such as wages and salaries (including monies 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, salary sacrifice paid on behalf of employees and employee share based payments and stock options expensed to the business. 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.
Laundry and cleaning services
This item refers to payments to other businesses for the provision of laundry and cleaning services, including the cost of such services recoverable from guests. Laundry services include dry cleaning. Cleaning services include the cleaning of buildings, offices, windows and furniture, but exclude carpet cleaning.
This item refers to establishments which are licensed to operate a public bar and which provide accommodation on a room/suite basis, with a bath/shower and toilet in most guest rooms, but which do not have full cooking facilities (i.e. hot plates and oven/microwave) in most guest rooms.
Main occupation refers to the activity on which a person working for the business spent the majority of their time during the last pay period ending in June.
This item includes people mainly engaged in carrying out repairs on the accommodation building and surrounds. This includes employed painters, handypersons, electricians, carpenters and groundskeepers.
Management fees/charges paid
This item includes fees and charges paid to related and unrelated businesses for management services, but excludes interest expenses, rent, leasing and hiring expenses and franchise fees.
Management fees/charges received
This item includes income from the provision of management services to related or unrelated businesses. It excludes, interest income and rent, leasing and hiring income.
This item includes people mainly engaged in managing, planning, organising, directing, controlling, coordinating and reviewing the operations of the business. For supervisors it includes supervising and coordinating the workforce.
This item refers to establishments which provide accommodation on a room/suite basis, where most guest rooms have a bath/shower and toilet and do not have full cooking facilities (i.e. hot plates and oven/microwave). In contrast to licensed hotels, motels cater more for the car traveller and generally offer parking close to the room or suite.
Operating profit before tax
This item is a measure of profit during the reference period, taken before extraordinary items are brought to account and prior to the deduction of income tax and appropriations to owners.
It is derived as:
less total expenses
plus closing inventories
less opening inventories
equals operating profit before tax.
Operating profit margin
This item represents the percentage of businesses' sales of goods and services which becomes profit after all operating expenses have been deducted. It is derived by expressing total operating profit before tax as a percentage of total sales of goods and services.
This item includes holiday flats, guest houses and student residences.
Other contract, subcontract and commission expenses
This item refers to payments to other businesses and self-employed persons for work done or sales made on a contract or commission basis and payments to persons paid by commission without a retainer. It excludes contract payments specified elsewhere, such as payments to employment agencies for staff.
This item includes all other operating expenses not listed as a separate expense item (e.g. security, purchases of parts and fuels for motor vehicles, poker/gaming machine taxes and other gambling taxes/levies).
This item includes dividend income, net profit (loss) resulting from revaluation of assets in accordance with AEIFRS, net profit (loss) resulting from variations in foreign exchange rates, net profit (loss) on share trading and net profit(loss) on the sale of other assets.
Other non-capitalised purchases
This item refers to purchases not listed separately such as guest supplies and replacement items.
Other services income
This item includes income from guests for telecommunications, laundry services, catering commissions/concessions, consulting services, leisure services (such as gymnasium and solarium fees), net takings from gaming and coin operated amusement machines and other contract, subcontract and commission income.
Payments to other businesses (e.g. employment agencies) for staff
This item represents payments made to other businesses 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 a business. It excludes Pay as You Go withholding tax.
Permanent full-time employees
This item refers to employees who work 35 hours or more per week and are entitled to paid leave and other entitlements.
Permanent part-time employees
This item refers to employees who work less than 35 hours per week and are entitled to paid leave and other entitlements.
Purchases are the costs of non-capitalised goods and services used in the production of the final output of a business. This item includes purchases of liquor and other beverages, foodstuffs for use in preparing meals, other finished goods for resale (such as merchandise) and other non-capitalised purchases (such as guest supplies and replacement items). It excludes contract, subcontract and commission expenses, parts and fuels for motor vehicles and capitalised purchases.
Rent, leasing and hiring expenses
This item represents the costs for the rent, leasing (excluding finance leases) and hiring of vehicles, land, buildings, machinery, equipment and any other property from other businesses or individuals.
Rent, leasing and hiring income
Rent, leasing and hiring income is revenue derived from renting, leasing or hiring assets such as land, buildings, vehicles, machinery or equipment to other businesses or individuals.
Repair and maintenance
This item represents costs associated with work undertaken on plant and machinery, etc., to maintain normal business operations. It includes repair and maintenance of computer and communication software and hardware and off-road motor vehicles. It excludes costs associated with the repair and maintenance of on-road motor vehicles and wages and salaries paid to own employees.
This item refers to establishments which provide accommodation on a room/suite basis with a bath/shower attached. The facilities are generally better appointed than in a hotel or motel. A hotel is the central feature of a resort. Often resorts are located in relatively remote areas away from local population centres, so that the resort experience is focused on the facilities provided at the resort and the various activities that can be undertaken from the resort like golfing, diving, fishing, day touring, etc.
This item includes people mainly engaged in housekeeping, including the preparation of rooms.
Salaried directors of incorporated businesses
Salaried directors of incorporated businesses are directors who received a wage or salary during the reference period. As such, salaried directors are considered to be employees of the business.
Salary sacrificed earnings, share based payments and stock options
This item refers to an arrangement where employees agree to forego 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, laptop computers). Share based payments and stock options are payments expensed to the business for the purpose of remunerating employees and accrued during the reference period.
Sales of liquor and other beverages
This item includes income from the provision of beer, wine, spirits, soft drinks, tea, coffee and other beverages served with meals or sold on a takeaway basis.
Sales of other goods
This item refers to income earned from the sales of goods not included elsewhere. Such items may include souvenirs, cigarettes, confectionery, groceries, takeaway meals and food sold in takeaway packs or containers. It also includes sales or transfers to related businesses or to overseas branches of the business, delivery charges not separately invoiced to customers and export sales (free on board).
This item refers to establishments which mostly comprise self-contained units at the same location, and which are available on a unit/apartment basis to the general public for a minimum of one night. The units have full cooking facilities (i.e. hot plates and oven/microwave), refrigerator and bath/shower and toilet facilities; all bed linen and towels are provided, and daily servicing (i.e. cleaning and bed making) is available through the on-site management.
Takings from meals
This item refers to income received from the provision of meals and other foods served for consumption on the premises and income from off-premises catering. It excludes income from catering commissions/concessions, income from the sales of liquor and other beverages served with meals and takings from takeaway meals and food sold in takeaway packs or containers.
Takings from the provision of accommodation
This item refers to income received from the provision of short-term accommodation. All takings from meals are excluded, including the meals component where meals and accommodation are a combined charge.
Takings from the provision of permanent residential accommodation
This item refers to income received from the provision of accommodation on a permanent residential basis. It excludes accommodation income which is derived from short term stays.
Telecommunication services expenses
Telecommunication services expenses are all payments (of a non-capital nature) for telecommunication services which engage wire, cable or radio transmission. They include the costs of fixed and mobile phones, facsimiles and leased lines for computers and Internet services.
Travel agent, frequent flyer and Internet booking commission expenses
This item refers to commissions paid to other agents for accommodation bookings, for membership and maintenance of frequent flyer programs, and for Internet bookings.
Visitor hostels (including backpacker hostels)
This item refers to establishments which provide accommodation to visitors on a bed basis (rather than by room). Hostel or backpacker accommodation is typically low cost accommodation normally with communal self-catering facilities and social areas.
Wages and salaries
This item represents the gross wages and salaries (excluding capitalised wages and salaries) of all employees of the business. 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. The drawings of working proprietors and partners are also 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.
Working Holiday visa
A Working Holiday visa is available for people aged 18 to 30 years of age, entitling the holder to a working holiday of up to 12 months in Australia. This visa allows visitors to supplement the cost of a holiday through incidental employment.
Working proprietors and partners of unincorporated businesses
A working proprietor of an unincorporated business operates his or her own business (a sole proprietorship), and a partner, along with one or more other partners, operates a partnership. Working proprietors and partners are:
As such, working proprietors and partners are not considered to be employees of their business.
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