8697.0 - Performing Arts, Australia, 2006-07 
Quality Declaration
Quality Declaration ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 28/05/2008
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Bad and doubtful debts This item refers to the amount of accounts receivable that are either written off, or estimated to be uncollectible during an accounting period, that are expensed in a business/organisation's profit calculations. Bequests This item refers to income derived from gifts by individuals or businesses/organisations as a result of the distribution of a deceased estate during the reporting period. Investment or interest income from bequests received in previous years are not included here, but are included in interest income. Box office income This item includes single ticket sales, season tickets, box office commissions, booking fees and theatre restaurant show fees. Casual employees This item refers to employees who are not entitled to take paid leave. Choreographers This item includes people mainly engaged in providing choreography. Circus production This item includes circus companies presenting live performances. Computer software expensed This item refers to the cost of computer software that has been fully charged to profit as an expense in the current accounting period. Contract payments for productions This item refers to payments to production companies for work done or sales made on a contract basis. Contract payments to performers/artists and artistic support This item refers to payments to performers, artists and artistic support (e.g. choreographers, musical directors, composers, art directors and stage managers) for work done on a contract basis. Contract performance fees received This item refers to income received in advance by a touring production company (e.g. dance company), performing group (e.g. orchestra), or performing artist to cover all their anticipated costs, and includes a profit margin. Costumes and set expenses (other contract, subcontract and commission expenses) This item refers to payments to other businesses/organisations and self-employed persons for work done on costumes and set expenses on a contract or commission basis. Dance production This item includes ballet, classical, contemporary and modern dance, dance theatre, ethnic and folk dance companies. Dancers This item includes people mainly engaged in dancing. Depreciation and amortisation This item refers to regularly recurring 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. Depreciation generally refers to physical (tangible) non-current assets, and amortisation generally refers to intangible non-current assets. Donations This item refers to income derived from gifts by individuals or organisations, where nothing is given in return. Sponsorships are excluded from this item. Drama production This item includes professional and amateur theatre companies which present live dramatic theatre to the general public. It encompasses all genres of drama, including comedy, thriller, etc. Electricity, gas and water charges This item refers to charges that relate to the consumption of electricity, gas and water during the normal operations of the business/organisation. Employees This item represents all employees on the payroll for the last pay period ending June 2007. Employees absent on paid or prepaid leave are included. It excludes non-salaried directors, subcontractors, persons paid solely by commission without a retainer, working proprietors and partners of unincorporated businesses and volunteers. Employer contributions to superannuation funds This item includes all employer contributions to superannuation schemes excluding contributions paid in lieu of wages and salaries (as part of a salary package). Employment at end June This item represents all working proprietors and partners on the payroll of the business/organisation for the last pay period ending in June 2007. Permanent, temporary and casual employees and employees absent on paid or prepaid leave are included. Non salaried directors, self-employed persons such as consultants and contractors, persons paid by commission only and volunteers are excluded. Employment at end of quarter This item refers to the total number of persons working at each business/organisation during the last pay period of each quarter (including working proprietors and those working on activities other than performing arts activities). Financial/cash sponsorships and partnerships This item refers to income derived from businesses/organisations involved in the public support/promotion of the performing arts. Sponsorships are transactions made which resulted in advertising and/or other benefits, such as public acknowledgement, to the sponsoring entity. For-profit businesses This term refers to businesses/organisations that operate for profit or financial gain for the businesses/organisations that establish, control or finance them. Fringe benefits tax Fringe benefits tax is 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 associates of employees) in connection with their employment. Front of house This item includes people mainly engaged in dealing with the general public (e.g. ticket sellers/collectors and ushers). Fundraising income This item refers to income from non-government businesses/organisations such as corporations, philanthropic trusts and ‘friends’ groups. It includes donations, bequests, sponsorships and philanthropic grants. Goods for resale This item includes purchases of goods for resale purposes. It includes food, beverages, souvenirs, publications, clothing and footwear and audio/visual media for resale. Government funding This item refers to project or program payments made by federal, state/territory, local and foreign governments in the form of operational funds for ongoing operations and capital funds to acquire or maintain equipment or property. Grants from philanthropic trusts/foundations This item refers to income derived from philanthropic trusts or foundations. This income may be linked to specific uses. Income derived from overseas activities This item refers to income derived from overseas activities (e.g. tours) by Australian performing arts businesses/organisations. Industry value added (IVA) IVA represents the value added by an industry to the intermediate inputs used by the industry. IVA is the measure of the contribution by businesses/organisations, in the selected industry, to gross domestic product. The derivation of IVA for market producers is as follows: sales and service income plus funding from federal, state and/or local government for operational costs plus capital work done for own use plus closing inventories less opening inventories less intermediate input expenses less capitalised purchases equals IVA. Wage and salary expenses and most other labour costs are not taken into account in its calculation and nor are most insurance premiums, interest expenses, depreciation or a number of lesser expenses including bad debts, computer software expensed and state gambling taxes. The derivation of IVA for non-market producers is as follows: labour costs plus depreciation plus land tax plus capital work done for own use less capitalised purchases equals IVA. However, it should be noted that IVA is not a measure of operating profit before tax. In 1999-2000, the derivation of IVA was calculated on a 'for-profit'/'not-for-profit' basis. The derivation of IVA for 'for-profit' businesses was as follows: sales of goods and services plus government subsidies minus purchases of goods minus selected expenses. The derivation of IVA for 'not-for-profit' or charitable organisations predominantly funded by government was as follows: wages and salaries plus employer contributions to superannuation funds plus workers' compensation costs plus depreciation. In-kind sponsorships and partnerships This item relates to non-monetary items given to the business/organisation that are valued in the Statement of Financial Performance of the performing arts business/organisation (such as costumes or accommodation). Insurance premiums This item refers to expenses incurred by a business/organisation in respect of different types of insurance policies but excluding workers’ compensation and compulsory third party motor vehicle insurance. Interest expenses This item refers to outflows of funds related to the cost of borrowing money. Interest income This item represents income earned through the lending out of funds owned by the business/organisation or interest earned on bank deposits. Labour costs This item refers to staff related costs such as wages and salaries (including monies paid directly through the payroll to freelancers without an ABN), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers’ compensation premiums, provision expenses for employee entitlements, salary sacrifice paid on behalf of employees and employee share based payments and stock options expensed to the business/organisation. Capitalised wages and salaries are excluded. Land tax and land rates Land tax is an annual tax assessed to the owner of the land. Land rates are annual charges levied by local government for the provision of local government services. Main activity of business/organisation This item refers to the activity from which an organisation derived its main income. Main activity of persons employed This item represents the activity on which people working for the organisation spent the majority of their time. Managerial/administrative/ clerical support This item includes people mainly engaged as managers, administrators, clerical and other administrative staff. Musical directors, composers, art directors, directors and conductors This item includes people mainly engaged in artistic support roles such as musical directors, composers, art directors, directors and conductors. Musical theatre production This item includes businesses/organisations presenting live performances of musical theatre and musical comedy. Non-capitalised purchases of costumes and sets, lighting, sound and other equipment This item includes all sets, costumes, lighting, sound and other equipment consumed or expensed over one financial period. Non-resident This item refers to any individual or business/organisation domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses/organisations are regarded as non-residents. Not-for-profit organisations This item refers to organisations whose status does not permit them to be a source of income, profit or other financial gain for the units that establish, control or finance them. To be eligible for NPI status, an organisation must qualify as such with either the Australian Taxation Office or the Australian Securities and Investments Commission. Opera production This item includes businesses/organisations presenting live performances of opera including lyric opera and operetta. Operating profit or loss (surplus or deficit) before tax This item is a measure of profit or loss (surplus or deficit) prior to the deduction of income tax and appropriation to owners. It is derived as: total income minus total expenses plus closing inventories less opening inventories equals operating profit before tax. Operating profit/surplus margin Operating profit margin of an organisation represents the percentage of sales of goods and services which becomes profit/surplus after all operating expenses have been deducted. It is derived by expressing total operating profit/surplus before tax (OPBT) as a percentage of total sales of goods and services. Other artistic support This item includes people mainly engaged in providing artistic support of a non-technical nature (e.g. choreographers, musical directors, composers, art and stage directors and managers). Other contract, subcontract and commission expenses This item refers to payments to other businesses/organisations and self-employed persons for work done or sales made on a contract or commission basis, payments to persons paid by commission without a retainer. It excludes contract payments specified elsewhere such as payments to employment agencies for staff. Other performing artists This item includes people mainly engaged in performing roles such as circus artists, comedians, magicians, ventriloquists and puppeteers. Other productions This item includes businesses/organisations presenting live performances not included under any other category. Other staff This item includes people mainly engaged by the business/organisation to perform duties other than performing, artistic support or managerial/clerical support. Examples include cleaning and security staff. Paid attendances This item refers to the number of people who paid an admission fee to see a performance of an artist/organisation. If one entry fee covers more than one act or performances (e.g. support musical band followed by a headline act), this counts as only one paid attendance per person. Attendances for performances conducted in Australia are classified to Australia. Attendances for performances conducted overseas are classified to overseas. Paid performances (performing arts operation) This item refers to individual presentations or appearances before a live audience, for which a performance fee is received by an artist/organisation. Performances are included for the headline act only, e.g. a performance by an orchestra in support of an opera company will only be recorded by the opera company. Performances are classified to capital cities and suburbs where conducted in the metropolitan areas of Sydney, Melbourne, Brisbane, Adelaide, Perth, Hobart, Canberra and Darwin. Performances are classified to other areas within Australia where conducted within Australia but outside the metropolitan areas of Sydney, Melbourne, Brisbane, Adelaide, Perth, Hobart, Canberra and Darwin. Overseas performances refer to performances conducted outside of Australia. Paid performances (venues) This item refers to performances with paid admissions at performing arts venues. Payments to employment agencies for staff This item represents payments made to other businesses/organisations for the supply or recruitment of staff, such as employment agencies. Payroll tax Payroll tax a tax levied by state and territory governments upon the amount of wages and salaries paid by a business/organisation. Performance This item refers to a single presentation or appearance by an act, before a live audience. See paid performances (performing arts operation). Performing artists This item refers to people mainly engaged in performance and includes singers, musicians, actors and dancers. Performing artists and artistic support This item refers to people mainly engaged in performance or artistic support roles and includes singers, musicians, actors, dancers, musical directors, composers, art directors, directors and conductors. Performing acts/productions brought to Australia from overseas This item refers to performing acts or productions brought from overseas by an Australian performing arts business/organisation. However, businesses/organisations mainly engaged in promoting overseas acts or productions are excluded from this survey. Performing arts spaces at end June This item refers to the number of spaces provided by a business/organisation for presenting performing arts productions to the public. A venue may consist of more than one space. Permanent full-time employees This item refers to permanent employees who work 35 hours or more per week and are entitled to paid leave. Permanent part-time employees This item refers to permanent employees who work less than 35 hours per week and are entitled to paid leave. Popular music performance This item includes bands or individuals presenting live performances of particular forms of music such as rock, jazz, pop, folk, country etc. Essentially it encompasses mainstream and contemporary music while excluding other forms such as Chamber (classical) music. Production The creative or theatrical realisation of a staged work, e.g. dance, opera, play or concert, which required physical preparation of sets, props or costumes to mount or stage a production. A single production will generally represent a series of live performances. Purchases This item includes purchases of materials, components, containers, packaging materials, fuels to power 'non-registered' vehicles (e.g. tractors, forklifts) and purchases of finished goods for resale consumed or expensed over one financial period. It excludes capitalised purchases of materials and purchases of parts and fuels for motor vehicles. 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/organisations or individuals. Rent, leasing and hiring income This item includes income derived from the renting, leasing or hiring of assets such as land, buildings, vehicles or equipment to other businesses/organisations or individuals. Repair and maintenance Repair and maintenance expenses are costs associated with work undertaken on plant and machinery etc. to maintain normal business operations. It includes repair and maintenance of computer and communication software and hardware and off-road motor vehicles. It excludes repair and maintenance of on-road motor vehicles and wages and salaries of own employees. Royalties expenses This item represents payments made for the use of rights or intellectual property of another businesses/organisation/individual. This includes royalty payments to the Australasian Performing Right Association (APRA) and payments under licensing arrangements. Royalties income This item refers to the income received from selling the use of rights or intellectual property to another business/organisation or individual. It includes income under licensing arrangements. Salaried directors of incorporated businesses Salaried directors of incorporated businesses are directors who received a wage or salary during the reference period. As such, salaried directors are considered to be employees of the business. Salary sacrifice, share based payments and stock options Salary sacrifice earnings refer to an arrangement where employees agree to forgo part of their pre-tax salary in return for benefits. It includes earnings sacrificed by employees in order to make superannuation contributions or for other employee benefits (e.g. motor vehicles and laptop computers). Share based payments and stock options are payments expensed to the business/organisation for the purpose of remunerating employees and are accrued during the 2006-07 reference period. Sales and catering staff This item includes people mainly engaged in sales and catering work, including wait staff, bar staff, and staff working in food preparation and food sales. Sales of goods This item refers to income from the sales of goods e.g. merchandise, programmes, food and beverages. Sales are net of penalties, quantity discounts and also net of cash discounts where these are netted off sales in sales records. Sales should also be net of charges for delivery (not done by the organisation's own employees) where invoiced to customers as a separate item. This item excludes concession and commission income from sales by other businesses/organisations (such as caterers). Seating capacity This item refers to the total maximum seating capacity for all performing arts venues operated by a business/organisation. Singers and musicians This item includes people mainly engaged in singing, or as players of musical instruments. Symphony and choral performance This item includes businesses/organisations presenting live performances of oratorio, classical and contemporary classical music. Included are philharmonic and youth orchestras, vocal ensembles and instrumental groups. Technical/performing arts support This item refers to people mainly engaged in providing technical support to performing artists (e.g. stage managers, production managers, lighting and sound technicians, production assistants, special effects technicians, theatrical dressers, make-up artists and costume/wardrobe co-ordinators. Travel, accommodation and entertainment expenses Travel and accommodation expenses are costs incurred for transportation services or in providing accommodation to staff when business/organisation activities occur away from the normal place of business. Entertainment expenses are the costs incurred for the provision of entertainment activities, either for staff or clients. Venues at end June This item refers to the number of performing arts venues operating at the end of June 2007. This includes venues mainly used for the presentation and rehearsal of performing arts. Venues mainly used for sporting events, or for film presentations are excluded. A venue may consist of more than one performing arts space. Venues located in suburbs in Statistical Division 05 (Capital Cities), according to the Australian Standard Geographical Classification (ASGC) are classified to capital cities and suburbs. Venues located in towns that are located in areas outside Statistical Division 05 (Capital Cities), and that are situated either in Section of State 0 (Major Urban), according to the ASGC, or have 20,000 or more people that usually reside in the town are classified to major regional areas. Venues located in towns that are located in areas outside Statistical Division 05 (Capital Cities), and are situated outside Section of State 0 (Major Urban), according to the ASGC, and that have fewer than 20,000 people that usually reside in the town are classified to other regional areas. Venue hire with staff This item covers the cost of rent, leasing and hiring of venues such as auditoriums, clubs and hotels, etc., with staff, for staging productions and for rehearsal. Venue hire without staff This item covers the cost of rent, leasing and hiring of venues such as auditoriums, clubs and hotels, etc., without staff, for staging productions and for rehearsal. Volunteers during the month of June This item refers to the number of volunteers who worked during the month of June 2007. A volunteers is a person who willingly gives unpaid help, in the form of time, service or skills, to an organisation. Included are volunteer components of boards of management, fundraising committees and auxiliary members. Wages and salaries This item refers to the gross wages and salaries (excluding capitalised wages and salaries) of all employees of the business/organisation. It includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements are also included (e.g: provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments). Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer, are excluded. The drawings of working proprietors and partners are also excluded. Workers' compensation premiums/costs Workers’ compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of, employment. Working proprietors and partners of unincorporated businesses A working proprietor or partner of an unincorporated business operates his or her own business (sole proprietorship) while a partner, along with one or more other partners, operates a partnership. Working proprietors and working partners are:
As such, working proprietors and working partners are not considered to be employees of their business. Document Selection These documents will be presented in a new window.
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