These are fees received from an affiliated network or network services for the right to broadcast the network's programs.
Amortisation of productions and program rights
Amortisation of productions and program rights represents the diminution in the value of these assets over time (generally several years) and occurs when productions or program rights are treated as capitalised expenses. The amortisation charge is expensed through the business's financial statements. This item excludes program rights expensed during the financial year.
Casual employees are those persons directly employed by the organisation who are not entitled to paid leave. This item excludes payments to freelancers paid through an ABN.
Television drama made specifically for children under the age of 14 (see Drama for more information).
Commercials and program promotions
Media produced to advertise a product or service to the general public. Includes station and program promotions, which may take the form of interstitials. Also includes community service announcements.
Media produced specifically for corporate sector clientele, including media produced for targeted marketing and training purposes. This item excludes commercials made for the general public.
Depreciation and amortisation
This item refers to the financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. They represent the accounting process of systematically allocating the cost of a non-current asset over its expected useful life. This item excludes program rights expensed during the financial year.
Interactive software products made for the consumer entertainment market, involving a gameplay feature. Excludes products primarily designed for the purposes of training or advertising.
Fees received by directors of film which are predetermined prior to the commencement of the film and can be a combination of fees, commissions or profit sharing.
Films or programs that provide a creative treatment of actuality other than news, current affairs, sports coverage, magazine, infotainment or light entertainment programs. Includes short documentaries. Excludes dramatised documentaries (which are included in Drama) and documentaries made specifically for children (which are included in Other children’s programs).
Programs that have a fully or partially scripted screenplay in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure. Includes programs in which actors deliver improvised dialogue based on a scripted outline. Also includes animated drama and dramatised documentaries. Note that Situation and sketch comedy (see definition below) is a subcategory of drama.
Duplication, transferring and film laboratory services
This item represents several post-production processes including duplication, transferring and film laboratory services. Duplication is the process of copying film or video to the same media (i.e. CD to CD) without changing the content, transferring refers to the process of converting media from one format to another, e.g. from film to digital format and film laboratory services is the provision of technical services for film. This includes the development and printing of film.
Media produced primarily for educational purposes. Includes media produced for schools, tertiary and other educational institutions, as well as for the general public.
This item represents all employees on the payroll for the last pay period ending June 2012. This incudes persons paid on a retainer, wage or salary, managerial and executive employees and employees absent on paid or prepaid leave. It also includes employees on workers' compensation who continue to be paid through the payroll and Pay As You Go freelancers. It excludes self-employed freelance contractors with an ABN, casuals who did not work in the last pay period, non-salaried directors and volunteers. Also excluded are employees paid under the Australian Government's Paid Parental Leave Scheme.
Films that are 60 minutes in length or longer, excluding documentaries (include in Documentaries) and telemovies (include in Television programs).
First release commercial broadcast hours
This item represents the airtime of completed first release programmes, including time allocated for advertisements. Programme re-runs and the production time for commercials, advertisements and station programme promotions are excluded.
Fringe benefits tax
Fringe benefits tax is a tax payable by employers on certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) given to their employees (or associated employees) in connection with their employment.
Income from end-to-end game development and production
This item refers to income earned from the end-to-end development and production of digital games during the reference period. This includes sales revenue including pre-sales and advances from publishers and parent companies. Unit sales, subscription and revenue from in-game purchasing and advertising. Government funding received for the production of digital games and investment contributions from the public or private sector. It excludes digital game development or production services provided to other businesses.
Income from other services and sales of goods
This item refers to income from other services and goods. This includes income from software applications other than digital games, income from the distribution of third party products and income from consulting services. As well as sales or transfers to related businesses/organisations or to overseas branches of the same business/organisation, other contract, subcontract and commission income and management fees from related and unrelated businesses. It includes income from the sale of middleware. It excludes interest income, income from the sale of an asset and royalties income.
Income from the provision of game development or production services to other businesses
This item refers to income received for the provision of game development or production services to other businesses. This includes PDV work on digital games.
Income from the provision of post-production, digital and visual effects (PDV) services to other businesses
This item represents income earned from the provision of post-production, digital and visual effects services, including visual editing, sound editing, duplication, transferring, film laboratory and other PDV services. It includes PDV services provided to overseas businesses and fees received by self-employed or freelance businesses.
Income from the provision of production services to other businesses
This item represents income earned from the provision of production services to other businesses. It includes executive producers' fees, producers' fees, line production, directors' fees, cinematography, rental of facilities and/or equipment with crew and other production services. It includes production services provided to overseas businesses and fees received by self-employed or freelance businesses.
These include staff related costs such as wages and salaries (including monies paid directly through the payroll to freelancers without an ABN), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers’ compensation premiums, and provision expenses for employee entitlements, salary sacrifice paid on behalf of employees and employee share based payments and stock options expensed to the business. Capitalised wages and salaries and payments to contractors/freelancers paid through an ABN are excluded.
Light entertainment and variety
This item includes infotainment, lifestyle shows, panel shows, variety shows, game shows and reality television. It excludes programming made specifically for children (see Other children’s programs).
This item represents the activity on which people working for the business spent the majority of their time.
Software that aids the development of a digital game, but does not function as a game on its own. Includes game engines.
News and current affairs
Programs reporting on current or recent happenings, including film coverage of international, national and local events, reports on weather and essential services. Also includes sports news bulletins and programs that interpret events through interviews or discussion with acknowledged experts.
Office-based production staff
This item refers to production staff who are primarily based in the office. This includes animation, computer generated imagery and visual effects technicians, game designers, computer programmers, development staff, post-production staff and production managers. It excludes non-production staff.
Productions made primarily for release on the internet. Excludes film, television and video productions that have a secondary release on the internet. Where the online production is part of a multi-platform project, it should be considered to be a separate production from those released on other platforms (e.g. webisodes related to a television series - see Webisodes).
On-set production staff
This item refers to staff who primarily work on the set of productions, such as cast and crew. This includes actors and on-screen presenters, extras, stand-ins, stunt performers and on-set support staff.
Other children's programs
Television programs made specifically for children under the age of 14, excluding drama programs (include in Children’s drama).
This includes net profit (loss) resulting from revaluation of assets in accordance with AIFRS, net profit (loss) resulting from variations in foreign exchange rates, net profit (loss) on share trading, net profit(loss) on the sale of other assets, donations and dividend income. Note that this item also includes interest income for the purpose of this collection. All other operating income should be reported in Q22(b) Other services and sales income.
Other operating expenses
Includes all other operating expenses not included as a separate expense item on this form (e.g. security, cost of materials used in training, laundry/dry cleaning).
Payments to other businesses (e.g. employment agencies) for staff
This item represents payments made to other businesses for the supply or recruitment of staff, such as employment agencies.
Payments to contractors and other businesses/organisations for digital game development and production services
This item refers to payments made to related and unrelated businesses and self-employed contractors for digital game development and production services. This includes payments to freelancers/contractors for all aspects of digital game development and production (e.g. concept and art design, animation, audio, programming etc.), online game development services and PDV work on digital games.
Payments to other businesses/contractors for film, television and video production services.
This item refers to payments made to related and unrelated businesses and self-employed contractors for film, television and video production services. This includes payments to production freelancers/contractors (e.g. producers, directors, set and costume designers, casting agents, cinematographers, lighting etc) and the rental of production facilities and/or equipment with crew.
Payments to other businesses/contractors for PDV services for film, television and video
This item refers to payments made to related and unrelated businesses and contractors for PDV services for film, television and video, including computer generated special effects services, animation services and the rental of PDV facilities and/or equipment with crew.
Payments to other businesses for the provision of television channels
This item represents the payments made by television broadcasters to channel providers for the provision of a channel or set of channels containing pre-packaged programs read for broadcasting. Including subscription revenue payments.
Payments to contractors and other businesses/organisations for web development services
This item refers to payments to related and unrelated business and self-employed contractors for web development services. This includes adapting or enhancing of video content for mobile or web platforms and development of complementary online media (e.g. web apps, social media integration etc.) It excludes development or maintenance of a business's/organisation's corporate website and online game development services.
Payroll tax a tax levied by state and territory governments upon the amount of wages and salaries paid by a business.
PDV is acronym used for Post-Production, Digital and Visual, and is a term used to describe the post-production industry.
This item includes production costs of projects expended during 2011-12. It includes all production costs associated with development, pre-production, shoot, post-production and labour costs. It excludes costs associated with projects for which the business provided freelance production, post-production or film laboratory services to other production houses.
This item refers to all income received during the reference period from production activity. It includes government funding received for production of film, television and video, investment contributions from the public or private sector and license fees received as financing for a production. It also includes sales revenue, including advances and pre-sales, minimum guarantee payments and fees received from agencies or clients for the production of commercials and/or other video. It does not include royalties income or income derived from program format rights. It also excludes income associated with projects for which the business provided freelance production or post-production services to other businesses.
Program format rights
A television format is a programme, or programme concept, with distinct elements that can be exported and licensed to production companies or broadcasters outside its country of origin for local adaptation.
This item includes purchases of materials, components, containers, packaging materials, fuels to power 'non-registered' vehicles (e.g. tractors, forklifts) and purchases of finished goods for resale consumed or expensed over one financial period. It includes purchases of electricity and water, non-capitalised purchases of materials for set construction, props and wardrobe and purchases of film stock and storage media. It excludes capitalised purchases of materials and all contract, sub-contract and commission expenses.
Rent, leasing and hiring expenses
Rent, leasing and hiring expenses are the costs of the rent, leasing (excluding finance leases) and hiring of vehicles, land, buildings, machinery, equipment and any other property from other businesses or individuals. This item includes operating lease payments and rental of facilities and/or equipment without crew. Expenses related to the rental of facilities and/or equipment with operators are included in contract and commission expenses.
Rent, leasing and hiring income
This item includes income derived from renting, leasing or hiring of assets such as land, buildings, vehicles or equipment to other organisations or individuals. Includes rental of facilities and/or equipment without crew.
This item represents payments made for the use of rights or intellectual property of another business/organisation or individual. This includes payments under licensing arrangements, payments for the use of patents and copyrights, including music and literary rights and payments for the use of program format rights. This item excludes program rights expenses and expensed or capitalised computer software license fees.
This item represents payments made to a business for the use of rights or intellectual property that they own. This includes payments under licensing arrangements, payments for the use of patents and copyrights and income derived from program format rights. It excludes licence fees received as financing for a production.
Special Production Vehicle (SPV)
An SPV is a business created specifically to capture activities related to a single production (e.g. a feature film or television series). Production companies may have a number of related SPVs, each representing a different production they are working on.
Films that are shorter than 60 minutes in length, excluding documentaries (include in Documentaries) and telemovies (include in Television programs). Note that this item includes short features, defined as 45-55 minutes in length.
Situation and sketch comedy
A subcategory of drama (see Drama for more information). Includes both situation comedy programs and programs comprised entirely of sketches that are short self-contained stories. Excludes stand-up comedy programs (include in Light entertainment and variety). Also excludes comedy sketches featured incidentally in other types of program.
The process of arranging a film's soundtrack to decide its final order and content.
Specialist staff working on animation, computer generated imagery, and visual effects (wages)
This item refers to the amount spent on wages and salaries for the employees who provide animation, CGI and visual effects services to the business. This item does not include payments made to freelancers or contractors.
Live or delayed broadcasts of competitive sport (excluding replays) and sports preview, summary and talk shows (in which replays of events are incidental). Excludes sports news bulletins (include in News and current affairs).
Tax offset or rebate
This item refers to a type of government funding some film, television and digital games companies may be eligible for. A tax offset directly reduces the amount of tax a business must pay.
Productions made primarily for broadcast on television.
This refers to the process of cutting and arranging a film to decide its final order, content and presentation. This process may involve the use of digital effects and/or animation.
Wages and salaries
This item refers to the gross wages and salaries (including capitalised wages and salaries) of all employees of the business. The item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, freelancers and contractors paid through an ABN, and persons paid solely by commission without a retainer, are excluded.
Episodic content created for online consumption that forms part of a web series or television series. Includes episodic content created specifically for mobile consumption (mobisodes).
Workers’ compensation costs
Workers’ compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of, employment.
Working proprietors and partners
This item refers to working proprietors or working partners of unincorporated businesses/organisations. A working proprietor operates his or her own business (a sole proprietorship), while a working partner, along with one or more other partners, operates a partnership. Working proprietors and working partners are the owners of their business and as such, they are not considered to be employees of that business.
This page first published 29 August 2012, last updated 17 June 2015