Retail and Wholesale Industry Survey

Yes. Under the Census and Statistics Act 1905, you are obliged to provide the information requested by the ABS. We follow up delayed responses and will assist you if you are having difficulties.

This survey includes a range of businesses/organisations, varying in size across Australia to best reflect the Australian wholesale and retail industries. Your participation is vital because you represent other businesses/organisations in your industry with similar characteristics.

Sales of goods bought in and resold are those goods which the business/organisation purchased ready-made, then resold without making changes to the goods. Wholesale and retail sales of goods should be reported here. Examples include: 

• distribution or retailing of imported goods manufactured overseas, (e.g. the sale in Australia of cars imported from a related overseas manufacturer);
• sales of bulk grain;
• bottle shop sales of alcohol.
  
   

Cost of goods sold is the amount expended to purchase goods for resale (without transformation), which were sold in the reference period. Cost of goods sold should include import duties, other taxes (not recoverable by the business from taxing authorities), transport costs, handling and other costs directly attributable to the acquisition of the good, and the change in inventories, over the reference period.
Capitalised costs (i.e. costs of materials used to create capital assets) should not be included here. Examples of cost of goods sold include:

• the sum of purchase and transport costs of bulk grain resold;
• the sum of purchases and transport costs incurred by a car dealership for their vehicles;
• the sum of purchases, handling, and transport costs incurred when wholesaling live animals.

A product is an item or good offered for sale such as, milk, televisions, and footwear. Product categories may include more than one product.

Sales of goods bought in and resold are goods purchased by the business/organisation ready-made, and resold without making any changes. Sales of goods produced occur when the business that sells the good is also the business which undertook production of the good, or had the good produced for it by a third party on a contract, sub-contract of commission basis. Examples of activity generating income from sales of goods produced include:

• bakery operation that manufactures baked goods on the premises;
• combining chemicals to manufacture paint;
• using wood to manufacture furniture;
• selling flowers or other crops grown by the business;
• assembling parts.

Product display in the form preview is omitted, since reporting needs differ by business. The detail is included in the eform. 

Yes, you still need to complete the survey if the business has changed before or during the reference period. Here are the specific instructions for each scenario:

1. Sold: Please complete your survey form with comments indicating the sale of the entity and the date of the sale. If the business/organisation operated by the selected entity (e.g. ABN) was sold during the reference period, then the survey should be completed using figures up to, and including, the day that the business was sold, as well as figures relating to any other new activity undertaken by the selected entity for the remainder of the financial year. Please also provide the name of the new business owners.
2. No Trade: You will still need to submit the survey with comments stating that the business/organisation did not trade this year. You do not need to include any figures or zero values.
3. Gone into Liquidation or ministration: Please complete the survey using figures up to, and including, the day that the business/organisation was liquidated or went into administration. It is also important to report the date that this occurred. If you are unable to access the accounts, then the liquidator or administrator should complete the survey. Where this is not possible, best available estimates of the data should be provided. It is acceptable to provide an estimate based on a percentage change from the previous year’s figures.

Yes. Your completed form and personal information will remain strictly confidential to the ABS. The information is used to compile statistics. These are only released in the form of aggregated data that do not allow identification of individuals, businesses, or organisations. 

The ABS provides statistics free-of-charge via the ABS website. The RISWIS statistics will be published in Australian Industry.

The purpose of this checklist is to assist you, to check the information which you have supplied in the survey before submitting it to ABS. Use of the checklist may reduce the need for us to contact you with further enquiries. The points covered reflect some of the most common reporting errors.

• Are all reported financial items reported in $'000s (thousands)? For example, if business/organisation income for the year was $123,456, it should be reported as 123 on the survey.
• If Sales of goods brought in and resold by this business is reported (3a) then, the value should equal the total of sales in question 4(a).
• Have you provided comments on any unusual movements regarding the information you have supplied? By taking the opportunity to do this you will enhance the value of the data you supply as well as minimising the chance of ABS staff being required to call you directly for clarification.
• Have you provided an estimate of the time taken to complete this survey? (Please note that we use the time taken information)