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GLOSSARY

Cash wages and salaries

Remuneration for time worked or work done and for time not worked, such as recreation and other types of paid leave. Comprises regular and irregular payments, including salary sacrificed amounts. Wages and salaries in cash are gross amounts, that is, before tax and other items (e.g. superannuation) are deducted.

Commonwealth government

All public sector units controlled by the Australian Government are classified to the Commonwealth Level of Government. This includes government units controlled by the Australian Government, public financial corporations controlled by the Australian Government and Public non-financial corporations controlled by the Australian Government. Those bodies run jointly by the Commonwealth government and State governments are classified to Commonwealth.

Employees

Wage and salary earners who received pay for any part of the last pay period ending on or before 30 June, including part-time and casual employees, employees on paid leave, and employees on workers' compensation who continue to be paid through the payroll.

Industry

Industry is classified according to the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006 (cat. no. 1292.0).

Local government

All public sector units controlled by a local government are classified to the Local Level of Government. Local government units are usually known as councils and are constituted through Local Government legislation. They are established to govern articulated regions within the state or territory known variously as districts, municipalities, shires, or areas. The power to create or vary these regions usually lies with the Governor General, State Governor or a Commonwealth Minister.

State government

All public sector units controlled by state/territory governments are classified to the State Level of Government. This includes government units controlled by a state/territory government, public financial corporations controlled by a state/territory government and public non-financial corporations controlled by a state/territory.