Advertising, marketing, promotion and sponsorship fees
This item refers to costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales. This does not include the wages and salaries of employees for the distributor who is engaged in promotional activities. However, it does include commissions paid to advertising agencies and the cost of advertising in the press. Sponsorship expenses are the costs incurred in the public support/promotion of sporting, arts or cultural activities.
Bad and doubtful debts
Bad debts are the actual amount of bad debt written off, net of bad debts previously written off but recovered.
Bank charges other than interest
This item includes credit card commission expenses.
Caravan parks / camping grounds
See Privately-operated caravan park establishments, Private caravan park businesses and Government operated (mainly local government) caravan parks.
Casual employees
These include all employees who were not entitled to holiday leave or sick leave in their main job.
Commission expenses
These are payments to other businesses and self-employed persons for work done or sales made on a commission basis, including payments to persons paid by commission without a retainer and travel agents' commissions.
Depreciation and amortisation
Depreciation and amortisation are 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.
Earnings before interest and tax (EBIT)
This is a measure of profit before extraordinary items are brought to account and prior to the deduction of interest expense, income tax and appropriations to owners (e.g. dividends paid).
EBIT profit margin
This represents earnings before interest and tax expressed as a percentage of total income.
Electricity and gas charges
These are electricity and gas expenses incurred during the normal operation of the business. They exclude costs of self-generation of electricity and any installation charges.
Employees
Employees are all persons working for the business, excluding working proprietors and partners, for whom PAYE tax is deducted from their remuneration.
Employer contributions to superannuation funds
This item includes the costs of the employer's superannuation contributions during the reference period (including contributions made by the employer on behalf of employees).
Employment at end June
This item includes working proprietors and partners, working directors, and other employees working for a business during the last pay period ending in June. Employees absent on paid or prepaid leave are included.
Establishment
This is defined as the smallest type of accounting unit within a management unit which controls its productive activity. In the accommodation industry it generally equates to the actual physical location.
Fringe benefits tax
This item includes the tax 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 associated employees) in connection with their employment.
Government-operated (mainly local government) caravan parks
This item refers to only the caravan park activities of government organisations. This situation covers caravan parks that are both owned and run by government organisations.
Income from catering commissions/concessions
This item includes income received as a commission for the supply of catering as well as concessions for alcohol.
Income from conventions
This is income from the provision of accommodation, food, beverages, room/equipment hire, etc. for on-site and off-site conventions and meetings.
Income from gambling
This item includes takings from poker machines net of payouts to players as well as income received by businesses for the operation of poker/gaming machines on their premises. Businesses receiving this commission are located in Victoria and Tasmania where the accommodation businesses do not own the machines operated on the premises. This income also includes commissions from TAB and Keno facilities.
Income from management fees
This is income for management services provided, revenue sharing arrangements and other income treated as management-related by the business in its profit and loss statement. Interest income and rent, leasing and hiring income are excluded.
Industry value added
This item represents the value added of the industry to the economy and is calculated as the sales of goods and services plus government subsidies and changes in levels of trading inventories, minus purchases of goods and selected expenses.
Insurance premiums
These are payments made by a business in respect of different types of insurance policies, including optional third-party and comprehensive motor vehicle insurance premiums, fire, general, accident and public liability premiums and professional indemnity insurance premiums. Workers’ compensation and compulsory third party motor vehicle insurance are excluded.
Interest expenses
These are expenses related to the cost of the use of borrowed funds from financial institutions and related companies. It includes interest on bank loans, loans from partners, interest in respect of finance leases, interest equivalents such as hedging costs and expenses associated with discounted bills.
Interest income
This is income earned through lending out funds owned by the entity, including interest received from bank accounts, loans and finance leases, and earnings on discounted bills.
Labour costs
These include wages and salaries, employer contributions to superannuation funds, workers’ compensation costs, fringe benefit tax and payroll tax.
Laundry and cleaning services
These include payments to other businesses for provision of laundry and cleaning services and costs incurred under charge-back arrangements.
Licensed hotels
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.
Management fees
This item includes management fees and charges paid to related and unrelated businesses but does not include expenses for interest and rent, leasing and hiring.
Management unit
A management unit is the highest-level accounting unit within a business, having regard for industry homogeneity, for which accounts are maintained.
Motels
This item refers to establishments which are not 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.
Motor vehicle running expenses
This item includes the costs incurred using "on-road" motor vehicles owned by the business for business purposes.
Operating profit before tax
This is a measure of profit before extraordinary items are brought to account and prior to the deduction of income tax and appropriations to owners (e.g. dividends paid).
Operating profit margin
This item refers to the percentage of sales of goods and services which become profit after all operating expenses have been deducted. It is derived by expressing total operating profit before tax (OPBT) as a percentage of sales of goods and services (i.e. OPBT*100/Sales of goods and services).
Other accommodation establishments
Includes holiday flats, guest houses and student residences.
Other operating expenses
This includes council and government general and water rates; freight and cartage expenses; postal, mail and courier services; bank charges other than interest; credit card charges; audit and other accounting expenses; legal expenses; paper, printing and stationery expenses; training; travel expenses; security, and computer software expensed.
Payments to employment agencies
This includes payments to employment agencies for procuring the services of staff. This is commonly a temporary contract between the client and the employment agency.
Payroll tax
This item refers to a tax levied by state and territory governments upon the amount of wages and salaries paid by a business.
Permanent employees
These include all employees, full-time or part-time, who were entitled to paid holidays or leave pay in their main job.
Persons working at end of quarter
Refers to the total number of persons working at each accommodation business at the end of the survey period (including working proprietors and those working on other than accommodation activities).
Poker/gaming machine and other gambling taxes
This item includes 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.
Private caravan park businesses
These are businesses that derive the majority of their income from caravan park operations.
Privately-operated caravan park establishments
These are establishments that are operated by private businesses. The establishments may in some cases be government-owned but leased by the private business.
Rent, leasing and hiring expenses
Rent, leasing and hiring expenses are 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 the renting, leasing or hiring of assets such as land, buildings, vehicles, machinery or equipment to other businesses or individuals.
Repair and maintenance expenses
These are expenses associated with work undertaken on plant and machinery to maintain normal business operations including computer software and hardware maintenance and goods and materials used for repair and maintenance. They exclude repair and maintenance expenses of motor vehicles and wages and salaries paid to own employees.
Rooms/sites available
The maximum number of rooms available at each establishment during the survey period for accommodating short-term paying guests. Units and apartments within serviced apartments are treated as rooms in these survey results. Sites includes on-site vans, other powered sites, unpowered sites and cabins etc.
Sale of liquor and other beverages
These include income from the provision of beer, wine and spirits and other beverages served with meals and bottle shop sales.
Sale of other goods
Except for government-operated caravan parks, this item includes such items as sales of confectionery, souvenirs, cigarettes, groceries, etc.; ice cream not
served with meals; takeaway meals; and food sold in takeaway packs or containers. For government-operated caravan parks this item refers to sale of merchandise except food and beverages.
Serviced apartments
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 should have full cooking facilities (i.e. hot plates and oven/microwave), refrigerator and bath/shower and toilet facilities; all bed linen and towels should be provided, and daily servicing (i.e. cleaning and bed making) must be available through the on-site management, although this service may not necessarily be used.
Star grading
The star grading scheme is operated by the Australian Automobile Association. Data in this publication refers to gradings as advised by respondents to the survey.
Takings from accommodation
This is income received from the provision of accommodation. All takings from meals, including the meals component where meals and accommodation are combined, are excluded.
Takings from meals
This is income received from the provision of meals sold for consumption on the premises. It excludes income from catering concessions and takeaway food.
Telecommunication service expenses
This item includes all payments (of a non-capital nature) for telecommunication services which engage wire, cable or radio transmission, excluding teleconferencing and video conferencing.
Telecommunication service income
These include all types of telecommunication services provided to and paid for by guests.
Travel agent and frequent flyer commission expenses
This item refers to payments made to travel agents and for membership and maintenance of frequent flyer programs.
Visitor hostels
This item refers to establishments which provide accommodation to visitors on a bed basis (rather than by room).
Wages and salaries
This refers to the gross earnings before taxation and other deductions. It excludes drawings of working proprietors and working partners of unincorporated businesses.
Workers’ compensation costs
These costs include insurance premiums/levies and non-payroll costs incurred by businesses and not reimbursed by an insurance company.
Working proprietors and partners
This item includes working proprietors and partners who own/operate their own business in a profession or trade (a sole proprietorship) or, along with one or more partners, operate a partnership. Working proprietors and working partners as owners are not considered to be employees of the business.
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