The statistical unit used by the ABS to represent businesses, and for which statistics are reported. The ABN unit is the business unit which has registered for an ABN, and appears on the ATO administered Australian Business Register. In most cases, the ABN unit represents the legal entity. This unit is suitable for ABS statistical needs when the business is simple in structure. For more significant and diverse businesses where the ABN unit is not suitable for ABS statistical needs, the statistical unit used is the type of activity unit (TAU).
A business is generally considered to be a person, partnership, or corporation engaged in business or commerce. In the BLD CURF, the term business is interchangeable with the ABN unit.
Business Activity Statement items
Total Sales: This is the gross amount of income for the business from the sales of goods or services. (Item G1 on the Business Activity Statement).
Export sales: The free on board value of exported goods (that meet the GST-free export rules) which are GST-free. (Item G2 on the Business Activity Statement). All amounts reported at G2 should also have been reported at G1.
Other GST-free sales: The value of supplies that do not attract GST. GST credits are able to be claimed for goods purchased in producing these supplies. (Item G3 on the Business Activity Statement). Amounts reported at G3 should also have been reported at G1.
Capital purchases: The value of capital items purchased. This figure should include capital purchases that are imports. (Item G10 on the Business Activity Statement).
Non-capital purchases: The values of other purchases and expenses made in the supply of goods and services. Non-capital purchases include trading stock and normal running expenses. (Item G11 on the Business Activity Statement).
Total salary, wages and other payments: Includes gross payments from which businesses are usually required to withhold tax, such as payments to employees; payments made by labour hire firms to individual workers under a labour hire arrangement; and payments made under a voluntary agreement and gross attributed to personal services income of an individual. (Item W1 on the Business Activity Statement).
Defined by the ABS as an 'always on' Internet connection with an access speed equal to or greater than 256kbps.
Employment at end of June
Number of persons working for the business during the last pay period ending in June of the given year. Includes working proprietors and partners, employees absent on paid or prepaid leave, employees on workers' compensation who continue to be paid through the payroll, and contract workers paid through the payroll. Excludes persons paid by commission only, non-salaried directors, volunteers and self-employed persons such as consultants and contractors.
A world-wide public computer network. Organisations and individuals can connect their computers to this network and exchange information across a country and/or across the world. The Internet provides access to a number of communication services including the World Wide Web and carries email, news, entertainment and data files.
Types of innovation
Four types of innovation are included in this release:
Goods or services - Any good or service or combination of these which is new (to a business) or significantly improved. Its characteristics or intended uses differ significantly from those previously produced/offered.
Operational processes - New or significantly improved methods of producing or delivering goods or services of a business (including significant change in techniques, equipment and/or software).
Organisational/managerial processes - New or significantly improved strategies, structures or routines of a business which aim to improve performance.
Marketing methods - New or significantly improved design, packaging or sales methods aimed to increase the appeal of goods or services of a business or to enter new markets.
Web presence includes a website, home page or presence on another entity's website. A website or home page is an electronic document that is accessed via a unique address on the World Wide Web. The document provides information in a textual, graphical or multimedia format. Web presence excludes on-line listings or directories.
This page last updated 23 August 2013