APPENDIX 1 SURVEY CHANGES
APPENDIX 2 BRIDGING ABN UNIT / TAU AND MU DATA
APPENDIX 1 SURVEY CHANGES
CHANGES TO ABS BUSINESS REGISTER
1 The introduction of The New Tax System (TNTS) has had a number of significant implications for ABS business statistics. These were initially discussed in Information Paper: ABS Statistics and The New Tax System (cat. no. 1358.0), which was released on 26 April 2000. The paper foreshadowed changes in the statistical infrastructure used by the ABS to support the compilation of ABS economic series.
2 Information Paper: Improvements in ABS Economic Statistics [Arising from The New Tax System] (cat. no. 1372.0) released on 6 May 2002 provided further information about these changes and their treatment in statistical series.
3 Most of these changes directly affected the ABS Business Register (ABSBR), which contains a list of businesses from which samples are selected to collect data for ABS economic series (including the annual utilities industries collection). The series have been affected by the changes in the following ways:
- the population of businesses that are considered to be employing based on taxation information has changed as a result of TNTS
- the statistical units model, that is, the way in which business structures are represented on the ABSBR, is being more closely aligned with taxation reporting requirements
- the Australian Taxation Office (ATO), which maintains the Australian Business Register used as a source for ABSBR ABN units, has classified some businesses differently from the ABS, for example to different industries
- different measures of business size are available.
4 For more information about the ABSBR, see Explanatory Notes paragraphs 4-7.
2001-02 SURVEY CHANGES
5 For each of the 2001-02 and 2002-03 utilities industries collections, the ABSBR allocated businesses to one of two sub-populations, comprising respectively ABN units and TAUs (Type of activity units). For unit definitions, see Explanatory Notes paragraphs 6-9. These units replaced the management unit, which was the basis for the 2000-01 collection. In addition, the ABS made further changes, notably, expanding its register to encompass all units on the ATO maintained Australian Business Register, including non-employers. (These non-employers have now been included in the scope of the utilities industries collection.) In most other cases, ABN units / TAUs concorded with the management units used for 2000-01.
CHANGES TO DATA ESTIMATES
6 For a number of years, the ABS has been expanding the range of data sources it uses, in order to decrease the statistical reporting load placed on providers while maintaining or increasing the range of information available. A major alternate source of data is the ATO, which collects key financial data for business income tax and other taxation related purposes. Section 68 of the Taxation Administration Act 1953 provides for the ATO to pass information to the Australian Statistician for the purposes of the Census and Statistics Act 1905. For the first time, the estimates in this publication have been sourced from a combination of data from the Economic Activity Survey (EAS) conducted by the ABS and key financial data from business income tax files (BIT data) provided by the ATO.
ABS maintained population
7 All units in the ABS maintained population (i.e. TAUs) classified to the utilities industries were eligible to be selected for direct collection. Since the ABS maintained population mainly accounts for large and complex businesses, direct collection of data by the ABS for these units is necessary because:
- many large and complex employing businesses have more than one legal entity, making it difficult to identify all legal entities for that business in the BIT data
- BIT data do not include all of the detailed information that the ABS requires from large and complex businesses
- 'tax exempt' businesses that are not required to complete business income tax returns would otherwise not contribute to the statistics.
ATO maintained population
8 The balance of units on the ABSBR classified to the utilities industries were ABN units, from the ATO maintained population. Cut-offs were established (see Appendix 1 paragraphs 9-11) which determined the way in which each ABN unit contributed to the statistics:
- First, ABN units with annualised Business Activity Statement (BAS) total sales (used in lieu of EAS total income) at or greater than the cut-offs set for individual ANZSIC groups were eligible to be selected for direct collection of data by the ABS. If selected, they were sent the same mail out questionnaire for completion that was sent to selections from the ABS maintained population.
- Second, ABN units with annualised BAS total sales below the set cut-offs were excluded from direct collection. For these units, BIT data were obtained and added to the directly collected estimates to produce the statistics in this publication.
Cut-offs for ABN units
9 For each of the 2001-02 and 2002-03 collections, estimates for six key data items from the 2000-01 EAS collection were used to determine the cut-offs at or above which an ABN unit was available for direct collection and below which its contribution was sourced from BIT data. The key data items used were employment, wages and salaries, sales and service income, industry value added, total income and total expenses.
10 Cut-offs were set separately for each of ANZSIC groups 361 ELECTRICITY SUPPLY, 362 GAS SUPPLY and 370 WATER SUPPLY, SEWERAGE AND DRAINAGE SERVICES.
11 The cut-offs were initially set such that the aggregated contribution of those ABN units sourced from BIT data to the six key estimates was expected to be less than 5% (and preferably closer to 2%). Once determined, the non-employment cut-offs were adjusted so that none was greater than $1 million.
Utilities industries estimates
12 Therefore, 2001-02 and 2002-03 utilities industries estimates were each derived as follows:
- For all businesses in the ABS maintained population and those businesses at or above the cut-offs in the ATO maintained population, a mail out survey (which included a sample component for businesses classified to WATER SUPPLY, SEWERAGE AND DRAINAGE SERVICES) was used to estimate their contribution.
- For the balance of businesses (i.e. in the ATO maintained population below the cut-offs for their ANZSIC category), their contribution was sourced from BIT data, with some more detailed breakdowns produced using proportional relationships derived from the mail out survey data.
Income contribution by unit type
13 The following table shows proportional contributions to sales and service income by the business groupings described in the previous paragraphs of this Appendix.
Contribution to sales and service income(a) |
|  |
| Electricity supply
units using
| Gas supply
units using
| Water supply, sewerage
and drainage services
units using
| |
| ATO BIT data | Directly collected data | Total | ATO BIT data | Directly collected data | Total | ATO BIT data | Directly collected data | Total | |
ABSBR
unit | % | % | % | % | % | % | % | % | % | |
2001-02 | |
| |
| ABN units | 0.5 | 8.1 | 8.6 | 1.4 | 12.4 | 13.8 | 1.1 | 5.2 | 6.2 | |
| TAUs | - | 91.4 | 91.4 | - | 86.2 | 86.2 | - | 93.8 | 93.8 | |
| Total | 0.5 | 99.5 | 100.0 | 1.4 | 98.6 | 100.0 | 1.1 | 98.9 | 100.0 | |
2002-03 | |
| |
| ABN units | 0.3 | 3.7 | 4.0 | 1.8 | 11.0 | 12.8 | 1.3 | 8.1 | 9.4 | |
| TAUs | - | 96.0 | 96.0 | - | 87.2 | 87.2 | - | 90.6 | 90.6 | |
| Total | 0.3 | 99.7 | 100.0 | 1.8 | 98.2 | 100.0 | 1.3 | 98.7 | 100.0 | |
| |
| - nil or rounded to zero (including null cells) |
| (a) Includes rent, leasing and hiring income. |
APPENDIX 2 BRIDGING ABN UNIT / TAU AND MU DATA
INTRODUCTION
1 For the 2000-01 year, the utilities industries collection used the management unit (MU) as the statistical unit. The management unit was defined as the highest-level accounting unit within a business, having regard to industry homogeneity, for which accounts were maintained. In nearly all cases, it coincided with the legal entity owning the business (i.e. company, partnership, trust, sole operator, etc.).
2 For 2001-02 and later years, the statistical unit has been changed to the ABN unit for businesses with simple structures and the TAU for businesses with complex structures. (For details of the new economic statistics units model, see Explanatory Notes paragraphs 4-9.) In most cases, ABN units / TAUs concorded with the management units used for the 2000-01 year.
BRIDGING ABN UNITS / TAUs AND MANAGEMENT UNITS
3 Management unit data for 2000-01 have been updated to take account of revisions to the data since they were published in the previous issue of this publication. These revised data have then been adjusted to incorporate differences imputed from analysis of the 2001-02 and 2002-03 ABN unit / TAU data. These include the addition of non-employers to the collection, differences between industry codes allocated (to some businesses) by the ATO and those assigned by the ABS, and the addition and use of BIT data sourced from the ATO (see Appendix 1 paragraphs 8-12).
4 The following two tables show 2000-01 utilities industries estimates for, respectively, management units and ABN units / TAUs (which reflect all of the changes described in the previous paragraph) for the data items: sales and service income, wages and salaries, and industry value added. The third table shows the percentage difference between these estimates.
MANAGEMENT UNIT ESTIMATES(a), 2000-01 |
| |
Industry group
| Sales and service income(b) | Wages and salaries(c) | Industry value added | |
ANZSIC
code | Description | $m | $m | $m | |
| |
| 361 | Electricity supply | | | | |
| | NSW | 7,876.3 | 893.3 | 3,406.2 | |
| | Vic. | 5,968.5 | 476.7 | 2,402.8 | |
| | Qld | 6,125.0 | 439.0 | 2,238.0 | |
| | SA | 2,203.3 | 129.4 | 735.5 | |
| | WA | 1,623.6 | 161.8 | 954.5 | |
| | Tas. | 969.7 | 99.0 | 503.6 | |
| | NT | 306.4 | 41.3 | 122.3 | |
| | ACT | 413.3 | 39.2 | 100.9 | |
| | Aust. | 25,486.1 | 2,279.7 | 10,463.8 | |
| 362 | Gas supply | 5,225.8 | 110.4 | 1,359.8 | |
| 370 | Water supply, sewerage
and drainage services | 6,492.0 | 823.4 | 4,167.3 | |
| |
| (a) See Appendix 2 paragraph 3. |
| (b) Includes rent, leasing and hiring income. |
| (c) Excludes the drawings of working proprietors. |
ABN UNIT / TAU ESTIMATES(a), 2000-01 |
| |
Industry group
| Sales and service income(b) | Wages and salaries(c) | Industry value added | |
ANZSIC
code | Description | $m | $m | $m | |
| |
| 361 | Electricity supply | | | | |
| | NSW | 8,029.5 | 911.4 | 3,581.1 | |
| | Vic. | 5,993.6 | 493.0 | 2,398.6 | |
| | Qld | 6,162.5 | 442.0 | 2,261.9 | |
| | SA | 2,209.7 | 129.6 | 740.7 | |
| | WA | 1,612.4 | 159.1 | 931.8 | |
| | Tas. | 970.7 | 99.4 | 504.2 | |
| | NT | np | np | np | |
| | ACT | np | np | np | |
| | Aust. | 25,746.3 | 2,319.1 | 10,676.3 | |
| 362 | Gas supply | 5,329.0 | 116.7 | 1,372.5 | |
| 370 | Water supply, sewerage
and drainage services | 6,403.6 | 817.7 | 4,104.0 | |
| |
| np not available for publication but included in totals where applicable, unless otherwise indicated |
| (a) See Appendix 2 paragraph 3. Also, relative standard errors are not available for these data. |
| (b) Includes rent, leasing and hiring income. |
| (c) Excludes the drawings of working proprietors. |
PERCENTAGE DIFFERENCE(a) |
| |
| | | DIFFERENCE BETWEEN ABN UNIT / TAU AND MANAGEMENT UNIT ESTIMATES OF
| |
Industry group
| Sales and service income(b) | Wages and salaries(c) | Industry value added | |
ANZSIC
code | Description | % | % | % | |
| |
| 361 | Electricity supply | | | | |
| | NSW | 1.9 | 2.0 | 5.1 | |
| | Vic. | 0.4 | 3.4 | -0.2 | |
| | Qld | 0.6 | 0.7 | 1.1 | |
| | SA | 0.3 | 0.1 | 0.7 | |
| | WA | -0.7 | -1.7 | -2.4 | |
| | Tas. | 0.1 | 0.4 | 0.1 | |
| | NT | np | np | np | |
| | ACT | np | np | np | |
| | Aust. | 1.0 | 1.7 | 2.0 | |
| 362 | Gas supply | 2.0 | 5.7 | 0.9 | |
| 370 | Water supply, sewerage
and drainage services | -1.4 | -0.7 | -1.5 | |
| |
| np not available for publication but included in totals where applicable, unless otherwise indicated |
| (a) See Appendix 2 paragraph 3. Also, relative standard errors are not available for these data. |
| (b) Includes rent, leasing and hiring income. |
| (c) Excludes the drawings of working proprietors. |
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