Completing the Survey of International Trade in Services

According to the Balance of Payments Manual 6, transactions for Services that take place at a designated time should be reported in the quarter that the service is performed, regardless of when payment is made.

However some services take place over a continuous basis, for example operational leasing or construction work that takes place over multiple quarters. In this case the transaction is ideally reported on an accrual basis, or as each portion of service is rendered.

All transactions should be reported in Australian dollars. If the transaction is made in a currency other than Australian dollars, then it should be reported in the value it had in Australian dollars at the time of the transaction. If daily rates cannot be applied then the average exchange rate across the quarter can be used.

Agricultural services 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, logging, and fishin

Mining services 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 services covers treatment of radio-active waste, stripping contaminated soil, cleaning up pollution, and decontamination services and sanitation.

Other on-site processing services 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.

Computer and information services covers all hardware and software related services and computer data and news-related service transactions, however delivered. The provision of packaged (non-customised) software is classified as a good and excluded from computer services.

Computer hardware and software consultancy and implementation services covers consultancy and implementation services related to computer hardware and software.

Data processing services covers data entry, tabulation, processing on a time sharing basis and computer facilities management.

Database services covers database conception, data storage and dissemination both online and magnetic media.

Information and subscription services covers the provision of news, photographs and feature articles to the media, direct subscriptions to newspapers and periodicals.

Other computer and information services covers design, development and programming of customised systems; maintenance and repair of computers and peripheral equipment; web page hosting services; and web development, design and programming.

Construction services covers both new and repair work and is generally performed for a short time period, typically for one year or less.

This item covers, on a gross basis, all goods and services that form an integral part of the construction contract that this business is fulfilling. Expenditure for local supplies etc. is included under Other Business Services.

Takings from offshore gambling covers all transactions relating to wages, bets and gaming placed offshore.

Selected expenses of this business for services covers all transactions relating to commissions fees on turnover profit, and other retainer charges.

Information services covers all transactions relating to the provision of information, which includes line fees for the latest odds and information.

Educational services covers management services related to the provision of education services, professional education services provided abroad, provision of correspondence courses, and teaching by employees of your business in courses provided at institutions abroad.

• Education Consultancy Services covers transactions relating to the consultancy of education institutions and material, including; management services, professional services, education administration, etc.
• Correspondence Courses covers transactions relating to the provision of correspondence courses conducted at overseas institutions and courses conducted by non-residents at Australian institutions.
• Educational Services provided through registered education institutions covers transactions of courses conducted at overseas institutions and courses conducted by non-residents at Australian institutions.

Health and medical services covers services such as health and medical services provided directly abroad to non-resident individuals. Health and medical services cover services provided by; hospitals, doctors, nurses, paramedical and similar personnel. These services may be rendered remotely or on-site.

This does not include Health and Medical Services provided in Australia to Travellers or Health and Medical Services provided to Australian residents overseas

Sporting and entertainment services covers services associated with sporting, gambling, recreational and entertainment activities. Please include any membership dues of business associations, fees and prizes for athletes and the general public (e.g. competition winners, special promotions).

Other personal, cultural and recreational services covers services such as: veterinary services; social, welfare and cultural services such as those associated with museums, library services and archives.

Audio-visual and related services covers the fees and services related to the production of motion pictures, radio, television programs and musical recordings.

This includes charges for access to encrypted television channels, rental of audio-visual related products, and Fees to actors, directors and producers.

This does not include Fees paid to employees of the entity making the production, and royalty payments or receipts.

Postal services covers the pick up, transport and delivery of letters, newspapers, periodicals, brochures and other printed material, parcels and packages. Also included for postal services are post office counter services.

Courier services covers express and door-to-door delivery, such as on demand pick-up or time-definite delivery.

Accounting, auditing, bookkeeping and tax consulting services covers the recording of commercial transactions for businesses and others; examination of accounting records and financial statements; business tax planning and consulting; and preparation of tax documents, as well as general bookkeeping services.

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.

Business consultancy and 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; 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.

Legal services covers legal advisory and representation services in any law, judicial and statutory procedures; drafting services of legal documentation and instruments; certification consultancy; auctioning services; and escrow and settlement services.

Management fees not elsewhere included covers payments for management to their parent companies representing contributions to their general management costs (for planning, organising and controlling) that can not be further defined. Reimbursement of expenses settled directly by parent companies, funds transferred by parent companies covering overhead expenses, and any other services between enterprises that cannot be broken into individual service categories are also included.

Other professional services covers such services as placement of personnel, security and investigative services, translation and interpretation,  hotographic services and building cleaning. Payments for local supplies, utility payments, etc. by non-resident businesses engaged in the provision of construction services are included, as well as manufacturing services rendered at manufacturing establishments and services incidental to the manufacturing process.

Computer software royalties covers the licence fees, distribution fees (including royalties) for computer software, including the authorised use, through licensing agreements, of produced original software and fees for its distribution.

Computer design and hardware services covers licence fees, royalties, copyright and patent fees, etc. for computer design and hardware, including the authorised use, through licensing agreements, of produced original computer and related hardware design.

Copyrights, patents and proprietary rights covers industrial processes, licenses of patents, industrial designs, industrial know-how, manufacturing rights and prototypes.

Education royalties covers the licence fees, royalty payments, copyrights, and associated fees for the provision of educational material (manuscripts, original works, education courses, academic materials, etc.).

Franchise and trademark fees covers franchising fees and royalties for the use of trademarks.

Cinema, TV programs, home entertainment and other audio-visual services covers copyrights on cinematographic works and associated fees related to the production of motion pictures (on recorded media), and radio and television programs (live or on recorded media). Included are receipts or payments for rental; fees for actors, directors and producers, etc. involved with theatrical and musical productions, sporting events, circuses, etc.; and fees for distribution rights.

Music covers copyrights on sound recordings sold to the media.

Other royalties covers copyrights on books and other printed matters.

Architectural services covers transactions related to architectural design and development projects; planning, project design, consultancy and supervision, (e.g. model construction, design drafting, online designs).

Engineering services covers transactions of services incidental to engineering for urban and other development projects; planning, project design, consultancy and supervision (e.g. dams, bridges, airports).

Surveying services covers transactions of services incidental to surveying of projects (e.g. underwater surveying, mining surveying, and project surveying).

Scientific and other technical services covers transactions of services in scientific and technical projects, not further categorised (e.g. product testing, certification, technical inspections).

Telecommunication services does not include the value of the information transported, fees for installation of the networks, or database services.

Telephone services covers the transmissions of sound, images, data or other information by telephone, mobile telephony or land-line connections.

Satellite services covers the transmission of sound, images, data or other information by satellite.

Cable maintenance covers services for the maintenance of telecommunication cable, hardware maintenance and repair, preventative and corrective maintenance and support services.

Other telecommunication covers services for telecommunication which can not be further categorised.

Financial services covers financial, intermediary and auxiliary services (except those of insurance enterprises and pension funds) conducted between residents and non-residents.

Insurance services covers the insurance of the assets, premiums/payments, claims/receipts of your enterprise where the policy is placed directly abroad with a non-resident insurer.

Operational leasing (excluding leases for ships or aircraft) covers leasing (rental) and charters of transportation equipment such as railway car containers and rigs, without crew. Also included are the leasing payments relating to other types of goods.

Research and development services 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 including the development of operating systems that represent technological advances.

Trade related commission fees covers commissions on goods and service transactions payable to; merchants, commodity brokers, dealers, auctioneers and agents. Trade related commission fees are paid when the trader of the goods or services transacted does not own the item.

Other services not elsewhere included covers those services transacted between residents and non-residents that are not captured elsewhere on the form.

Transactions in intellectual property, relating to a change of ownership of the asset, covers purchases of services between resident and non-resident enterprises in which the asset being transacted changes ownership once delivered. Including copyrights, patents, franchise and trademarks, proprietary rights, etc.

Merchanting is defined as the purchase of goods by Australian residents from non-residents and the subsequent resale of the goods to another non-resident, without the goods entering Australia. This includes goods acquired under counter-trade arrangements which are subsequently sold abroad without entering Australia

Sales to non-residents during the quarter covers all goods sold to non-resident businesses. The items must never enter Australia.

Purchases to non-residents during the quarter covers all goods purchased from non-resident businesses. The items must never enter Australia.

Cost of goods sold covers all goods sold to non-resident enterprises. This may include stored or on hold inventory. The items must never enter Australia.

Residency

An Australian resident is any individual, business or other organisation domiciled in Australia, including Christmas Island, Cocos (Keeling) Islands, the Australian Antarctic Territory and Norfolk Island. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.

A non-resident is any individual, business or other organisation domiciled overseas, or by definition not an Australian resident. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents.

Data rounding

Please report all monetary values in thousands of Australian dollars (A$’000). Where the value in this business’s accounts is not expressed in thousands of dollars, round the value up or down to the nearest thousand dollars.

Transactions

Payments (imports) and receipts (exports) should be reported on an accruals basis as recorded in this business’s Income Statement and Balance Sheet.

Gross reporting

Report transactions on a gross basis; that is, the total value of services provided and received should be recorded even if they are settled on a net basis.

Contributing countries

Provide details for the largest contributing countries in the boxes provided. For an updated list of countries please see the Standard Australian Classification of Countries (SACC), 2016 | Australian Bureau of Statistics (abs.gov.au)

Currency

Convert payments and receipts denominated in foreign currency to Australian dollars at the exchange rate applicable at the time these amounts are due.

Bundling

Payments or receipts may be bundled for a combination of services and goods, or a combination of several different services, which cannot be separately valued. Classify bundled amounts to the service category which accounts for the majority of their value. Do not report amounts where goods are the major component. Materials and/or services purchased abroad that are used in the provision of services abroad should be classified as ‘Other services’.

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