Transport, Postal and Warehousing
For links to the help pages for other industries and general information about EAS, please see this page.
This online help page is for businesses operating in the TRANSPORT, POSTAL AND WAREHOUSING INDUSTRIES selected in the Economic Activity Survey. it includes guidance for completing the following sections of the survey form:
What should be reported in Employment?
Employment is a headcount of all persons who worked for the business/organisation as proprietors, partners, salaried directors or other employees in the last pay period ending in June 2022. Report headcount rather than number of persons on a Full Time Equivalent (FTE) basis. Report for the last pay period ending in June 2022 even if this is not the last pay period in the business/organisation's financial reporting year. Please ensure each person is counted only once in the total headcount to provide an accurate total number of persons who were paid in the last pay period in June 2022.
What should be reported in Working proprietors and partners?
Working proprietors and partners if this is an unincorporated business/organisation (e.g. sole trader, partnership, joint venture). If this is an unincorporated business/organisation, include a count of all owner-operators or partners. Skip this question if this is an incorporated business/organisation, for example, a company.
What should be reported in Employees?
Employees (including salaried directors if this is an incorporated business/organisation (e.g. Pty Ltd)). A headcount of all other persons who worked for the business/organisation including persons employed on a fixed term contract or casual basis only if they were paid through the payroll in the last pay period of June 2022 and Pay As You Go (PAYG) tax was deducted for them. Non-salaried directors are excluded and should not be counted in Employment.
What about persons working for the business/organisation under contract?
Businesses/organisations or individuals contracted by this businesses/organisations that have a registered ABN and are paid on a fee for service, on invoice or on a commission only basis should not be counted in Employment. Staff who carried out work for this business/organisation during the last pay period ending in June 2022 but were paid through another business/organisation, for example, a labour hire company, should not be counted in Employment.
Note: Discounts or rebates given to customers by this business/organisation should be netted off the income item to which the discount/rebate applied, for example, Income from Services or Sales of Goods. Discounts or rebates received by a business/organisation from its suppliers should not be reported as income, but should be deducted from the expense item to which the discount or rebate applied (e.g. Purchases or Other operating expenses).
What should be reported in Income from services?
Generally, payment received for the provision of services, regardless of whether the service is a primary or secondary activity of the business/organisation, should be reported in Income from services. This includes payments received from government and non-government sources for providing services. Rent, leasing and hiring services income is not included in this question but should be reported separately in Rent, leasing and hiring income.
For (a), Income received from businesses/organisations and the general public for services. Report income from:
- freight transport;
- vehicle towing;
- bus and tramway transport;
- taxi and ride sharing;
- rental or hire of passenger cars, buses and coaches, water vessel and aircraft with driver;
- passenger transport;
- pipeline transport services;
- scenic and sightseeing transport;
- air freight and passenger transport;
- freight forwarding (forwarder or forwarding agent on commission);
- customs brokerage;
- postal and courier pick-up and delivery;
- stevedoring and port handling;
- road, rail and water terminal operation;
- airport operations and other air transport support services;
- grain storage;
- warehousing and storage;
- repair and service income;
- advertising income;
- project management fees;
- contract, subcontract and commission income;
- management fees/charges from related and unrelated business/organisations;
- income from providing other services to government and other businesses.
Income received from federal, state and local government for providing services, should include:
- Public transport operation: Where the business receives funding for contracted government public transport service (e.g. rail, bus, ferry services under a franchise or contract agreement with a government);
- Passenger fare income should be excluded. This should be included in Income received from businesses/organisations and the general public for providing transport services.
How should I reported services bundled with sales of goods?
Income from services also includes any sales of goods that are bundled together and invoiced in conjunction with a service. Where sales of goods are invoiced separately to an accompanying service provided (i.e. 'unbundled' from the cost of the service provided), the income received from these sales should be reported in Sales of goods.
What should be reported for COVID-19 support payments and subsidies?
Federal, state and local governments are providing funds through a range of initiatives to support eligible businesses during the economic downturn associated with COVID-19 (coronavirus). Only report payments received from COVID-19 support schemes for the 2021-22 financial year.
What should be reported for funding for other operational costs?
Funding for other operational costs includes all non-COVID-19 income received for ongoing operations and helps to fund programs or pay for business overheads (e.g. wages and salaries, rent, food). Exclude any COVID-19 related funding received for ongoing operational costs.
What should be reported in Sales of goods?
Please report the total amount of Sales of goods. This includes both sales of goods produced by this business/organisation (or for it on commission) and sales of goods not produced by this business/organisation. The purchase of these items during the year should be reported in Purchases. Please exclude delivery charges separately itemised to customers and sales of assets. For example, Sales of goods can include income from:
- on-selling software created by another business;
- food and beverages sold over the counter in original packaging, for example bottled water or confectionery;
- the selling of food transformed by the business through preparation and/or table service, including beverages sold for consumption on the premise;
- combining chemicals to manufacture paint;
- using wood to manufacture furniture;
- non-customised software created by this business;
- retail bakery operation;
- selling flowers or other crops grown by the business.
What should be reported in Rent, leasing and hiring income?
Rent, leasing and hiring income is conceptually part of Income from services, however this income should only be reported once on this form. Some equipment, e.g. machinery, equipment or vehicles, may be hired either with or without an operator/driver. Only 'dry hire' income should be reported in this question.
- Where the business/organisation derives income from hiring out equipment with operator ('wet hire'), the income should be reported in Income from services.
- Where the business/organisation derives income from hiring out equipment without operator ('dry hire'), that income should be reported in Rent, leasing and hiring income.
What should be reported in Other income?
Other income includes income from all other sources, not already reported in other income items on the form. Donations and bequests received should be included where the donor receives no material benefit other than a tax deduction (if eligible). However, if the donor receives some material benefit e.g. advertising, report this income in Income from Services.
How do I report asset sales?
The profit or loss from the sale of assets should be reported in Other income as a positive or negative value. Asset revaluation/impairment should be reported as either a net gain or loss in Other Income. Negative revaluations and impairments should not be reported as an expense. This follows the same principles that apply to other examples listed in the survey, such as share trading or sales of assets. The proceeds received from the sale of assets however should be reported as disposals in the relevant category under Capital Expenditure and Disposal of assets. For example:
- Asset revalued upwards and then sold for more than the new value: Asset purchased for $1,000 then revalued to be worth $1,200. It is then disposed of (sold) for $1,500. Thus we have Disposals = $1,500 and Other income = $300 ($1,500 - $1,200).
- Asset revalued downwards then sold for less than the new value: Asset purchased for $2,000 then revalued to be worth $1,600. It is then disposed of (sold) for $1,400. Thus we have Disposals = $1,400 and Other income = -$200 ($1,400 - $1,600).
- Asset revalued but no change in value: Asset purchased for $1,000 then assessed to be still worth $1,000. It is then disposed of (sold) for $1,500. Thus we have Disposals = $1,500 and Other income = $500 ($1,500 - $1,000).
Note: Discounts or rebates received by a business/organisation from its suppliers should be deducted from the expense item to which the discount or rebate applied (e.g. in Purchases or Other operating expenses). Discounts or rebates given to customers by this business/organisation should not be reported as an expense item, but should be netted off the income item to which the discount/rebate applied, for example, Income from Services or Sales of Goods.
What should be reported in Labour costs?
Wages and salaries including provisions for employee entitlements do not include contractors or sub-contractors operating under their own ABN.
Payments made to another business/organisation for recruitment services (i.e. conducting interviews, screening job applicants) and supply of staff on a fee or contract basis, where the staff entitlements are paid by the business/organisation supplying the employees, should be recorded in Payments to other businesses/organisations (e.g. employment agencies) for staff.
How should I report Employer contributions to superannuation?
Personal superannuation contributions of business owners drawing a wage from the business should be included in Employer contributions paid into superannuation. Personal superannuation contributions of business owners not drawing a wage should be excluded.
How do I report Payroll tax (excluding Pay As You Go withholding tax)?
Payroll tax is levied by state/territory governments on businesses when the total wage bill of an employer (or group of employers) exceeds a threshold amount. The payroll tax rates and thresholds vary between states and territories. Do not include PAYG withholding amounts for employees. Report payroll tax net of any refunds received from COVID-19 state government support measures i.e. subtract the eligible refund amount from the total payroll tax paid.
How do I report wages and salaries (including provisions for employee entitlements)?
Please report gross (i.e. before tax) wages and salaries. Capitalised wages and salaries (i.e. wages and salaries for work relating to the creation of capital assets) should be excluded from Wages and salaries including provisions for employee entitlements. Include capitalised wages and salaries in Capitalised wages and salaries only.
How do I report Insurance premiums?
- Optional third party insurance premiums for motor vehicles, should be included in Insurance premiums.
- Compulsory third party insurance premiums, payable as part of the vehicle registration process should be excluded from Insurance premiums but included in Other operating expenses.
How do I report Interest expenses and/or Depreciation and amortisation expenses?
The Economic Activity Survey includes a two part question for Depreciation expenses:
(a) Total depreciation and amortisation expenditure for the reference period, including assets acquired under finance and/or operating leases, and assets owned outright;
(b) Depreciation expenses in respect of operating leases.
Repayments under a finance lease agreement consist of an interest and capital component. The interest component only should be included in Total Interest expenses. Capital repayments should not be reported.
Report operating lease payments as follows:
- Interest component – include in Total interest expenses and Interest expenses in respect of operating leases;
- Depreciation component – include in Total depreciation and amortisation and Depreciation and amortisation in respect of operating leases;
- Operating expenses (for variable lease payments not included in the measurement of the lease liability, or service components previously embedded in the lease) – include in Rent, leasing and hiring expenses.
What should be reported in Purchases?
In the context of selling finished goods, Purchases (expenses) are not the same as cost of goods sold. Purchases represent the amount actually expended by the business/organisation in the reporting period. Cost of goods sold, which is not collected in this survey, represents the amount expended only on goods actually sold in the reporting period (cost of goods sold is equal to purchases plus opening inventories minus closing inventories).
Any purchases of materials that have been capitalised i.e. purchases made to create capital assets, should be excluded from Purchases. Instead, these costs should be reported in Capitalised expenditure including cost of capital assets developed in-house by employees of this business/organisation.
Examples of purchases to include in this category are:
- office supplies and equipment purchased for the running of the business/organisation;
- all utility costs associated with the business/organisation.
Exclude the following payments from purchases:
- Payments to other businesses/organisations for the movement of goods. These payments should instead be included in Payments to contractors and other businesses/organisations for freight, cartage, delivery and transport services;
- Rent, leasing and hiring expenses.
What should be reported in Rent, leasing and hiring expenses?
The operating expense component of operating leases should be reported in Rent, leasing and hiring expenses. For more information, please refer to AASB 16 Leases.
- 'Dry hire' of equipment by the business/organisation, that is, the hire of equipment to be operated by its own employees should be included in Rent, leasing and hiring expenses.
- 'Wet hire' of equipment by the business/organisation, that is, the hire of equipment with an operator, should be excluded from Rent, leasing and hiring expenses but included in Other Operating Expenses.
Do not include expenses associated with hiring staff.
What should be reported in Payments made to contractors and other businesses for freight, cartage, delivery and transport services?
The following examples are commonly incurred expenses reported under Payments made to contractors and other businesses for freight, cartage, delivery and transport services:
- Outward freight, cartage, delivery and transport expenses: payments made to contracted and owner-drivers to transport goods sold by the business/organisation to customers.
- Internal freight, cartage, delivery and transport expenses: payments made for the movements of goods between different locations of this business/organisation by a third party.
- Other freight, cartage, delivery and transport expenses: payment made to a courier for pick-up of goods and delivery to the business/organisation (payment of separately invoiced delivery charges to a supplier of goods, postage costs, etc.)
All other payments to contractors for non-transport-related services provided should be reported in Other operating expenses.
What should be reported in Other operating expenses?
The expense questions on this form should be mutually exclusive. Report other operating expenses not included in other expense items on the form.
Include the following:
- 'Wet hire' of equipment by the business/organisation, i.e. payments for the hire of equipment with an operator;
- payments to a contractor or subcontractor who has a registered ABN, that is they have their own business/organisation (e.g. building cleaning services, IT specialists). This includes contractors paid on invoice. Include expenses associated with services delivered by contractors, subcontractors and consultants that are not employees of the business/organisation and do not receive a payment summary;
- compulsory third party insurance premiums, payable as part of the business/organisation vehicle registration process;
- sponsorship payments which involve a transaction, usually advertising or promotional benefits for the business/organisation making the payment should be included. Donations made to other parties not tied to an expected benefit are excluded;
- travel and accommodation expenses, including those incurred by employees undertaking professional development and training.
Exclude the following:
- 'Dry hire' i.e. payments for the hire of equipment without an operator.Include these payments in Rent, leasing and hiring expenses;
- Payments to contractors for freight, delivery and transport services. Include these payments in Payments made to contractors and other businesses/organisations for freight, cartage, delivery and transport services;
- Capitalised contractor payments. Include these payments in Other capitalised costs.
What should be reported in Inventories?
Inventories excludes depreciable assets of the business/organisation. These assets should be reported in the relevant categories in Capital expenditure and disposal of assets. Inventories are categorised as follows:
- Raw materials, fuels, containers etc: Goods that a business/organisation holds with the intention of using them to produce other goods or in rendering services. For example, paper supplies for use in printing newspapers (good produced) or raw food to make a meal (provide a service).
- Work in progress less progress payments billed: Goods that require some transformation to reach the condition they are to be sold in, for example, partially assembled machinery. The value of work in progress inventories should be reported net of progress payments billed.
- Finished goods (including inventories for resale): Goods that are to be sold in their current condition, including goods for resale.
Capital expenditure and disposal of assets
What should be reported in Capital expenditure and disposal of assets?
Note: Report acquisition and disposals of new and used assets by each asset category. Include assets acquired under finance leases and exclude right of use assets acquired under operating leases. Only include assets acquired or disposed of in the reporting year.
Capital expenditure refers to the amount spent by a business/organisation in the current reporting period on the acquisition of non-current assets. It can be considered the amount spent to purchase or upgrade productive assets like buildings or machinery to increase the business/organisation’s capacity or efficiency. If the business/organisation hires contractors to carry out capital work, then these contractor payments should be included in Other capitalised costs.
The value of an asset, for example, a company car acquired under a finance lease arrangement, should be included in the relevant category under Capital expenditure and disposal of assets:
- Land, building and infrastructure
- Machinery and equipment
- Information technology
- Intangible assets
Only include figures for assets acquired or disposed of in the reporting year. Do not include all balance sheet items unless all the assets are acquired or disposed of during the reporting year.
- Additions represents the expenditure on assets on an accruals basis.
- Report any Capital Work in Progress (CWIP) values against the relevant asset.
- Exclude additions to inventories.
- Leasehold improvements to a right-of-use asset should be reported by the lessee in Additions to Land, buildings and infrastructure.
- Under AASB 16, the assets created for new or pre-existing operating leases should not be reported as Capital expenditure for the lessee. The value of the underlying asset is reported by the lessor.
- Assets acquired through finance leases during the period should continue to be reported as Additions in the Capital expenditure and disposal of assets section against the appropriate asset.
- Any leasehold improvements to a right-of-use asset should be reported by the lessee as Additions in the Capital expenditure and disposal of assets section against the appropriate asset.
- Disposals refers to the sale of the asset to another individual or business/organisation. It can also include the discarding of an asset. Only report the proceeds from the sale of the assets.
What should be reported in Cost of capital assets developed in-house by employees of this business/organisation?
Capitalised wages and salaries: If the business/organisation's staff develop an asset, for example a new piece of software for in-house use only and is not intended to be sold to another business/organisation, then the wages and salaries of the employees of the business/organisation who contributed to the development, building, construction and/or creation of the asset (including any additional ‘on-costs’ such as Fringe Benefits Tax, workers compensation, superannuation) should be reported in Capitalised wages and salaries.
Include the wages and salaries of employees of the business/organisation that contributed to the development, building, construction and/or creation of the asset (including any additional ‘on-costs’ such as Fringe Benefits Tax, workers compensation, superannuation).
Exclude the cost of contractors, consultants and other persons not on the businesses/organisation's payroll who contributed to the development of the asset - these costs should instead be reported in Other capitalised costs.
Other capitalised costs: This may include both capitalised services and capitalised goods used as inputs to the building and development of the asset. If an upgrade or improvement to an existing building or infrastructure asset was project managed in-house then the cost of any goods or materials used and/or contractors undertaking the work should be reported in Other capitalised costs while the wages of the employees project managing reported under Capitalised wages and salaries.
The cost of work undertaken by own employees of this business/organisation to install any asset acquired under a financial lease to make it operational should be reported in the relevant categories Cost of capital assets developed in-house by employees of this business/organisation.
Do I need to provide data on multi-state operations?
Only medium and large size businesses/organisations will be asked to report state data. If your survey includes this question please provide a response.
- Report Employment and Wages and salaries for each state or territory of the office or location in which the staff are based. For staff who travel interstate or overseas to undertake work, report against the state or territory in which they are usually based.
- Report Income from sales of goods and services for each state or territory where the sale was made or the service was provided. Include export sales against the state or territory from which the sale was made.