5256.0 - Australian National Accounts: Non-Profit Institutions Satellite Account, 2012-13 Quality Declaration 
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 28/08/2015  Reissue
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There is a range of information in various forms available with respect to NPIs. The extent to which this information is comparable is dependent on a range of factors, most notably the scope of what is included in the data, data collection or compilation methods and the definitions or metadata associated with the data. The following discussion provides information about the comparability of the NPI satellite account with a range of other ABS publications.


While the Not-for-profit Organisations Australia, 2006-07 (cat. no. 8106.0) publication was the principal data source used to compile the 2006-07 NPI satellite account, there are notable differences between the two publications of which users must be mindful when making comparisons.

The NPI satellite account presents data for the non-profit sector which were compiled from a variety of existing economic and social collections conducted by the ABS. Not-for-profit Organisations Australia, 2006-07 presents information from a survey of economically significant non-profit organisations and supplements the NPI satellite account statistics with a detailed examination of the structure and performance of non-profit organisations for the reference year of the survey.

Micro non employing NPIs with turnover below a set threshold were out of scope of Not-for-profit Organisations Australia, 2006-07. Data for these organisations for available data items was sourced from BAS information collected by the ATO for inclusion in the satellite account. The inclusion of these units in the satellite account had a significant impact on the identified number of non-profit organisations.

Not-for-profit Organisations Australia, 2006-07 contains information about the number of volunteers who volunteered for non-profit organisations during the reporting period. The information regarding numbers of volunteers and the annual hours volunteered for non-profit organisations contained in the satellite account was sourced from the ABS publication Voluntary Work, Australia, 2006. Further information about the different collection methodologies for Not-for-profit Organisations Australia, 2006-07 and Voluntary Work Australia, 2006 is presented in Appendix 6: Data Sources and Compilation Methods.

A survey of NPIs was the principal data source for the 2012-13 satellite account. Like the 2006-07 survey micro non employing NPIs were out of scope but are included in the satellite account using BAS information. All data which are able to be released from the 2012-13 survey are included in the satellite account.


Detailed information about volunteering and the characteristics of volunteers is presented in the ABS publication General Social Survey:Summary Results, Australia, 2014 (cat. no. 4159.0). Unpublished data from this publication was the principal data source for the number of volunteers and annual volunteer hours included in the 2012-13 satellite account estimates. Differences between the totals presented in General Social Survey: Summary Results, Australia, 2014 (cat. no. 4159.0) and the satellite account are due to the exclusion of volunteering for government and for profit organisations and volunteers under 18 years of age in the satellite account data.


Information relating to private hospitals, including the number of private hospitals and data about income and expense flows, is available in the ABS publication Private Hospitals, Australia, 2012-13 (cat. no. 4390.0). This publication presents separate information in respect of for profit and not for profit private hospitals.

To some degree, the data relating to not for profit private hospitals presented in Private Hospitals Australia is comparable with data presented in the satellite account for ICNPO 13: Hospitals. However, important differences in scope, definitions and collection methods should be noted and any such comparisons should be undertaken with caution.

The scope of organisations included in ICNPO 13 of the satellite account is any non-profit organisation classified to the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006 (Revision 2.0) (ANZSIC06) classes 8401 (Hospitals) and 8402 (Psychiatric hospitals). The basis of this classification is the predominant activity of the particular organisation, and data in the satellite account are based on a sample of organisations which represents the entire population. By contrast, the scope of Private Hospitals Australia includes all private acute and psychiatric hospitals licensed by state and territory health authorities and all free-standing day hospital facilities approved by the Australian Government Department of Health for the purpose of health insurance benefits, including those registered with their respective state health authority, and which operate for all or any part of the financial year. This includes sub-acute hospitals, rehabilitation hospitals and privately contracted public hospitals. As all private health establishments are included, this results in 100% coverage. Hence, Private Hospitals Australia is a census of private health facilities in Australia and information is collected from the entire population in scope.

Variances between data presented in Private Hospitals Australia and ICNPO 13 of the satellite account are further attributable to differences in the identification of non-profit organisations. For the purposes of the satellite account, non-profit organisations are identified on the ABS Business Register of organisations using a combination of indicators including a number of characteristics based on taxation data, or by individual profiling of the organisation by the ABS. For the Private Hospitals Australia publication, non-profit organisations are self-identified in response to a question about whether or not they qualify as a non-profit organisation with either the ATO or the Australian Securities and Investments Commission (ASIC).

The satellite account estimates for ICNPO 13 include private non-profit organisations, whose predominant activity is to provide hospital facilities and services, but whose income and expenditure accounts cover a number of establishments (and which may include both public and private hospitals), while Private Hospitals Australia does not cover privately contracted public hospitals. In addition, because the purpose of the underlying surveys is different certain data items may be included in, or excluded from, the statistics. One such example is state and territory government payments which are excluded from income in Private Hospitals Australia but are included in income in the satellite account.


The ABS has previously published NPI satellite accounts in respect of 2006-07 and 1999-2000. While the three satellite accounts are generally based on the same underlying conceptual framework and have been produced in accordance with Handbook on Non-Profit Institutions in the System of National Accounts recommendations, there are significant differences in the 1999-2000 compilation methods and classifications which should be noted in undertaking any comparisons between the accounts.

Unlike the 2012-13 and 2006-07 satellite accounts, the 1999-2000 satellite account was not compiled from a survey of NPIs. For compilation of the 1999-2000 satellite account, existing social and economic data from a range of sources was analysed and the NPIs component of each data set was identified. Given the limited data available, the 1999-2000 satellite account contains information about a smaller number of ICNPO categories and less detailed data about the income and expense flows of non-profit organisations than is presented in the 2012-13 and 2006-07 satellite accounts.

Following feedback received after the 1999-2000 satellite account, it became apparent that there was a need to implement on the ABS Business Register of organisations a consistent means of identifying non-profit organisations for the purposes of compiling all ABS economic data. A substantial body of work was undertaken by the ABS in this regard to improve and standardise the identification of non-profit organisations. This improvement has resulted in coverage differences between the 1999-2000 satellite account and the later accounts.

Since the 1999-2000 satellite account, there has been an updated version produced of the underlying industry classification used across all ABS business collections, namely the ANZSIC06. The 2012-13 and 2006-07 satellite accounts are based on this updated industry classification.

The 1999-2000 and the original release of the 2006-07 satellite account were compiled in accordance with SNA93. The 2012-13 satellite account (and the revised 2006-07 estimates included in this publication) are compiled according to the 2008 SNA resulting in further incomparability with the 1999-2000 satellite account. The 2006-07 results include additional revisions, see Changes in this issue.

The tables below provide some analysis of gross value added, income and expenses data published in the three satellite accounts.

NPI Share of Gross Domestic Product


NPI gross value added - national accounts basis ($m)
19 702
32 555
54 796
Plus net taxes on NPI products ($m)
1 106
2 107
2 914
Equals NPI GDP - national accounts basis ($m)
20 808
34 662
57 710
NPI gross value added - national accounts basis ($m)
19 702
32 555
54 796
Plus non market output of market producers ($m)
5 758
7 074
Plus volunteer services ($m)
8 874
14 598
17 323
Equals NPI gross value added NPI satellite account basis ($m)
28 576
52 911
79 193
Plus net taxes on NPI products ($m)
1 106
2 107
2 914
Equals NPI GDP - NPI satellite account basis ($m)
29 682
55 018
82 107
Industry gross value added ($m)
592 632
1 002 248
1 423 473
Gross domestic product ($m)
645 058
1 087 028
1 520 944
NPI gross value added - national accounts basis share of industry gross value added (%)

na not available

NPI income


Sales of goods and services
19 349
51 697
78 401
Interest received
1 733
1 646
Other investment income
Transfers received
13 474
18 299
22 098
Other income
3 377
4 634
Total income
33 484
75 987
107 480

na not available

NPI use of income


Purchases of goods and services
11 594
26 547
36 816
1 585
2 700
4 393
Labour costs
17 024
32 845
51 689
Other expenses(a)
2 588
8 128
9 284
5 768
5 298
33 484
75 987
107 480

(a) Includes interest expenses, current taxes and transfers paid.


The article Spotlight on the National Accounts: Unpaid Work and the Australian Economy includes volunteer work estimates for calendar year 2006. The value of these estimates is $34b which is significantly higher than the volunteer services estimates in this publication for 2006-07. The main reason for the difference is the scope of the unpaid work estimates is broader and not limited to the voluntary work done for NPIs. There are also differences in timing, methodology and source data.