Australian Bureau of Statistics
Survey Participant Information - Economic Activity Survey - AIC12MFGS 1 2 or 3
ECONOMIC ACTIVITY SURVEY - AIC12MFGS 1, 2 or 3
For Sales of goods produced to be reported in Q3a, the business must have owned the input to production (i.e. raw materials, components, parts used) and, therefore, the product for sale. If the goods were assembled or manufactured on a contract or commission basis (i.e. without ownership of the inputs), payment received should be included in Income from services (Q5). Further information can be found under What should be reported as income from services?
Sales of goods not produced (Q3b) are those goods the business purchased ready-made, then resold without making changes to the goods. Wholesale and retail sales of goods should be reported here. For example, income from the sale in Australia of cars imported from a related overseas manufacturer would be included in sales of goods not produced.
What should be reported as income from services?
Generally, payment received for the provision of any services, regardless of whether they are a primary or secondary activity of the business, should be reported as Income from services (Q5). . Where the service has been provided on a commission basis - other than sales or agency commission - income from that source should be reported in Q5a. Otherwise, sales and agency commission income and non-commission income from the provision of any service should be reported in Other services (Q5b).
Where the business receives payment for manufacturing or assembly work performed on behalf of another business on a commission or fee basis only (i.e. where the business does not own the inputs to production or the goods produced), such payment should be reported as Income from services, as should income from activity incidental to production or sales, including:
Other examples of Income from services include:
Breakdown of the sales of goods produced (Q4)
This question asks that the business report the income generated through sales of specified goods produced by the business or for it on commission. (Further information can be found under What is the difference between Sales of goods produced and Sales of goods not produced?)
If any of the listed goods were not produced by the business in the financial period, please leave the corresponding value blank.
If your business produced goods other than those printed on the form, please report:
Do not report in Q4:
ATTENTION PRINTING and RECORDING BUSINESSES
If your business derives income from:
Where to report income from various sources/activities?
Although this list is not exhaustive, it does address some of the common reporting problems encountered by businesses.
Computer Software Sales: The treatment of income from computer software sales differs depending on the situation.
Discounts/Rebates received: Discount or rebates received by a business from its suppliers should not be reported as income.
Discounts/Rebates given: Discount or rebates given by a business to its customers should be netted off the income item to which the discount/rebate applied, e.g. Sales of goods (Q3) or Income from services (Q5).
Export sales (f.o.b): Where goods are produced or purchased in Australia for sale overseas, income from Sales of goods (Q3) should represent the free-on-board (f.o.b.) price of the goods, i.e. a price which may cover the cost of transporting goods to the Australian customs frontier, (point of exit from Australia), only, and not the cost of transporting the goods outside Australia. (Note the exclusion of Export freight charges from the concept of Sales of goods) Please remember to estimate the percentage of Sales of goods produced (exported or intended for export) outside Australia, in Q3ai.
Food and beverages:
Progress payments billed on long term contracts: Where a business has entered into a long term contract to supply goods or services, and recognises expenses and progress payments in its accounts, the progress payments should be reported as sales of goods (Q3) or income from services (Q5), depending on the nature of the contract.
Sponsorship Income: Sponsorship is not considered the same as a donation, as it involves a transaction, usually advertising or promotional benefits for the individual or business making the payment. It should therefore be reported as Income from services (Q5), unlike donations, which are reported as Other income.
Asset sales: Do not report proceeds from the sale of assets.
Asset revaluation/impairment: should not be reported.
The purpose of this checklist is to assist you, if you wish, to check the information which you have supplied in the form before returning it to ABS. Use of the checklist may reduce the need for us to contact you with further enquiries. The points covered reflect some of the most common reporting errors.
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This page first published 10 August 2012, last updated 17 June 2015