Economic Activity Survey - Health Care and Social Assistance Services & Education and Training

Survey Participant Information

Health Care and Social Assistance Services & Education and Training

For links to the help pages for other industries and general information about EAS, please see this page.

This help page is for businesses operating in HEALTH CARE AND SOCIAL ASSISTANCE SERVICES & EDUCATION AND TRAINING INDUSTRIES selected in the Economic Activity Survey. It includes guidance for completing the following sections of the survey form:

Employment

How do I report employment?

What should be reported in Working proprietors and partners?

What should be reported in Employees?

What about persons working for the business/organisation under contract? 

Income

Note: Service income is recognised when realised and earned, not necessarily when received. Providers may receive funds on behalf of registered NDIS or Home Care Package participants, but should not report those funds as service income until a service has been provided and the transaction completed. Discounts or rebates given to customers by this business/organisation should be netted off the income item to which the discount/rebate applied (e.g. Income from Services or Sales of Goods).

What should be reported in Income from services?

How should I report services bundled with goods?

What should be reported in Sales of goods?

How do I report Sales of goods produced by this business/organisation (or for it on commission)?

How do I report Sales of goods NOT produced by this business/organisation?

What should be reported in Government Funding for operational costs?

What should be reported in Other income?

How do I report asset sales? 

Expenses

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 (e.g. Income from Services or Sales of Goods).

​​​​​​​How do I report Employer contributions to superannuation?

How do I report Workers Compensation premiums/costs?

How do I report Payroll tax (excluding Pay As You Go withholding tax)?

How do I report Payments to other businesses/organisations (e.g. employment agencies) for staff?

​​​​​​​How do I report wages and salaries (including provisions for employee entitlements)?

How do I report Insurance premiums?

How do I report Interest expenses and/or Depreciation and amortisation expenses?

What should be reported in Purchases?

How do I report Purchases of finished goods for resale?

What should be reported in Payments made to contractors and other businesses for selected services?

What should be reported in Other operating expenses?

What should be reported in Rent, leasing and hiring expenses?

Inventories

What should be reported in Inventories?

Capital Expenditure and Disposal of Assets

Note: This applies to employees of this business/organisation who are in control of project managing assets being developed by contractors and subcontractors. 
 

What should be reported in Capital expenditure and disposal of assets?

What should be reported in Cost of capital assets developed in-house by employees of this business/organisation?

Multi-state operations

Do I need to provide data on multi-state operations?

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