MERCHANTING AND OTHER TRADE RELATED SERVICES
1 Merchanting services covers the purchase of a good by an Australian resident from a non-resident and the subsequent resale of the good to another non-resident. During the merchanting process, the good leaves the country from which it was purchased, but does not enter or leave Australia. Excluded are goods exported from and imported into Australia.
2 Trade related services covers commissions on goods and services transactions between (i) resident merchants, commodity brokers, dealers, and commission agents and (ii) non-residents. Included are commissions etc. relating to the sale or leasing of ships or aircraft, as well as auction sales.
OPERATIONAL LEASING SERVICES
3 This item covers leasing and charters of ships, aircraft and other transportation equipment eg. railway car containers, rigs, etc. It excludes leases of ships and aircraft for limited periods (such as a voyage charter) for the carriage of passengers or freight where the lessee does not operate the craft. Such leases are regarded as the acquisition of either freight or passenger services and are included in transportation services. Also excluded are finance leases, leasing of telecommunications lines and leasing of land, buildings and other real estate, and car rentals to foreign travellers.
PROFESSIONAL SERVICES
4 Professional services includes the following four services:
Legal services covers legal advisory and representation services in any legal, judicial and statutory procedures; drafting services of legal documentation and instruments; certification consultancies; auctioning services; and escrow and settlement services.
Accounting & auditing services covers the recording of commercial transactions for businesses and others; examination services of accounting records and financial statements; and business tax planning and consulting and preparation of tax documents.
Advertising, market research and public opinion polling covers the design, creation, and marketing of advertisements by advertising agencies; media placement, including the purchase and sale of advertising space; exhibition services provided by trade fairs; the promotion of products abroad; market research; and public opinion polling abroad on various issues.
Management consultancy & public relations services covers advisory, guidance and operational assistance services provided to businesses for business policy and strategy and the overall planning, structuring and control of an organisation. It includes management auditing; financial management, market management, human resources, production management and project management consultancy, and advisory, guidance and operational services related to improving the image of the clients and their relations with the general public and other institutions.
RESEARCH AND DEVELOPMENT SERVICES
5 This item covers those services transacted between residents and non-residents that are associated with basic research, applied research, and experimental development of new products and processes, in the sciences, social sciences, and humanities. Included is the development of operating systems that represent technological advances. Excluded are market research, technical studies and consultancy work.
ARCHITECTURAL, ENGINEERING AND OTHER TECHNICAL SERVICES
6 Included in architectural, engineering and other technical services are transactions related to architectural design of urban and other development projects; planning and project design and supervision of dams, bridges, airports, turnkey projects, etc.; and surveying, cartography, product testing and certification, and technical inspection services.
AGRICULTURAL, MINING, AND ON-SITE PROCESSING SERVICES
7 Agricultural, mining, and on-site processing services includes:
Agricultural services, which covers services incidental to agriculture (providing agricultural machinery with crew, harvesting, treatment of crops, pest control, animal boarding, care and breeding services), hunting, trapping, forestry and logging, and fishing.
Mining services, which covers services rendered at oil and gas fields; drilling, derrick building, repair and dismantling services, oil and gas well casings cementing, services incidental to mineral prospecting and exploration, and geological surveying.
Waste treatment and de-pollution, which covers the treatment of radioactive waste, stripping work of contaminated soil, cleaning up of pollution, decontamination services and sanitation.
Other on-site processing services, which covers the maintenance and repair of machinery (except transport and office machinery and equipment) and on-site processing and treatment of any kind of product that is not subsequently exported from the processing economy.
SERVICES BETWEEN AFFILIATED ENTERPRISES N.I.E.
8 Services between affiliated enterprises not included elsewhere (n.i.e.) covers payments by affiliates to their parent companies representing contributions to their general management costs (for planning, organising, and controlling) and reimbursements of affiliates' expenses settled directly by parent companies and not separately identifiable by the nature of the service acquired by the affiliates, funds transferred by parent companies to affiliates for covering overhead expenses, and any other services between affiliated enterprises that cannot be broken into individual service categories.
OTHER SERVICES
9 This item covers manufacturing services rendered at manufacturing establishments, and services incidental to the manufacturing process. Other business services such as placement of personnel, security and investigative services, translation and interpretation, photographic services, and building cleaning, etc are included in this item, as are payments for local supplies, utility payments, etc. by non-resident businesses engaged in construction services.
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