5676.0 - Business Indicators, Australia, Dec 2016 Quality Declaration 
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 27/02/2017   
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A company

The definition of company has been expanded to include quasi-corporations as well as incorporated private sector business enterprises. For the purpose of the survey, branches of overseas companies operating in Australia are included but overseas branches of Australian companies are excluded.

Business gross operating profit

The sum of unincorporated gross operating profit and company gross operating profit.

Company gross operating profits

Selected items are excluded from company profits before income tax to provide a measure of underlying company profits. These items include interest income and expenses; depreciation and amortisation; and selected items which do not involve the production of goods and services such as net foreign exchange gains/losses, gains/losses arising from the sale of non-current assets, and net unrealised gains/losses from the revaluation of current or non-current assets.

Company profits before income tax

Net operating profit or loss before income tax and extraordinary items and is net of capital profits or losses arising from the sale of businesses' own capital goods and dividends received.


All inventories of materials etc., work in progress and finished goods owned by the business, whether held at locations of the business or elsewhere. Inventories are recorded at book value at the end of the quarter.


Large and easily identified unincorporated enterprises such as partnerships of companies or unit trusts of companies.

Sales of goods and services

This item includes sales of goods by the business and income from services provided such as commission income, repair and service income and fees, management fees, rent leasing and hiring income, delivery and installation charges, income from consulting services, sponsorship income, membership/subscription fees and royalties income. State/territory income from sales of goods and services is reported by businesses for the sales of goods and services from each state/territory in which the business operates.

Unincorporated businesses

Businesses not in the corporate sector as defined under the glossary term 'a company'.

Unincorporated gross operating profit

Same definition as company gross operating profit except it includes only unincorporated businesses.

Wages and salaries

Gross earnings before taxation and other deductions. Includes provisions for employee entitlements.