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Units in the Australian system
Financing and producing units
2.46. The units that are classified to economic sectors in either sub-population are described as financing units and are recorded with links to the producing units that they own and finance. The financing units used by the ABS are the enterprise group and enterprise in the ABS maintained population, and the ABN unit in the ATO maintained population. The producing unit is the type of activity unit (TAU) for units in the ABS maintained population and the ABN unit in the ATO maintained population. Producing units are included in the sector of their parent enterprise unit.
ATO maintained population
2.48. Most businesses an organisations in Australia need to obtain an ABN. These businesses are then included on the Australian Business Register which is managed by the ATO. Most of these businesses have simple structures. For these businesses the unit registered for an ABN will satisfy ABS statistical requirements, so the ABS has aligned its statistical units structure with the ABN unit. Businesses with simple structures constitute the ATO maintained population because all information about these businesses on the ABS Business Register is maintained by the ATO. The ABN unit is used as the economic statistical unit for all economic collections.
ABS maintained population
2.49. For the population of businesses where the ABN unit is not suitable for ABS statistical requirements, the ABS will maintain its own units structure through direct contact with business. These businesses constitute the ABS maintained population. This population consists typically of large, complex and diverse groups of businesses. A statistical units model has been introduced to describe such businesses.
2.50. The enterprise group is defined as a unit covering all the operations in Australia of one or more legal entities under common ownership and/or control. It covers all the operations in Australia of legal entities that are related in terms of the current corporations law (as amended by the Corporations Legislation Amendment Act 1991), including legal entities such as companies, trusts and partnerships. Majority ownership is not required for control to be exercised. Enterprise groups often cross sectorial boundaries (with the exception of a mixture of government and private sectors) and consequently are not used to compile sector statistics.
2.51. The enterprise is defined as an institutional unit comprising (1) a single legal entity or business entity; or (2) more than one legal entity or business entity within the same enterprise group and in the same institutional subsector (i.e. they are all classified to a single SISCA subsector). (Institutional subsectors are described in Chapter 3.)
Type of activity unit
2.52 The TAU is comprised of one or more business entities, sub-entities or branches of a business entity within and enterprise group and can report production and employment data for similar economic activities. When a minimum set of data items is available, a TAU will be created which covers all the operations within an industry subdivision (and the TAU will be classified to the relevant subdivision of the Australian and New Zealand Standard Industry Classification). Where a business cannot supply adequate data for each industry, a TAU will be formed which contains activity in more than one industry subdivision. In this instance, the TAU will be classified to the predominant industry subdivision.
2.53. The legal entity is defined as a unit covering all the operations in Australia of an entity that possesses some or all of the rights and obligations of individual persons or corporations; or that behaves as such, in respect of those matters of concern for economic statistics. Examples of legal entities for statistical purposes include companies, partnerships, trusts, sole proprietorships, government departments, and statutory authorities.