Available seating
This item refers to the number of seats available for use by patrons in the normal operation of a cafe or restaurant business.
BYO cafes and restaurants
This item refers to cafes and restaurants where the licensee holds a current BYO licence allowing consumption of alcohol on the premises, but not its sale for consumption on the premises.
Casual employees
Casual employees are those persons employed by the organisation who are not entitled to paid leave.
Catering businesses
Catering businesses focus on the delivery of tailored food services to venues provided by the client. The food may be prepared either at their own premises or at a client's nominated location. Catering operations within hotels and clubs are included in licensed cafes and restaurants.
Cleaning services provided by other businesses
This item refers to payments to other businesses for provision of cleaning services such as: building cleaning, office cleaning, window cleaning, and furniture cleaning. It excludes carpet cleaning expenses.
Computer software expensed
Computer software expensed is the cost of computer software that has been fully charged to profit as an expense in the current accounting period.
Contract chefs/cooks
This item refers to businesses that are mainly engaged in supplying their own labour and/or employees to provide chef/cook services to other cafes, restaurants or catering businesses on a fee or contract basis. These businesses are often operated as sole traders (e.g. one person businesses).
Depreciation and amortisation
This item refers to regularly recurring 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. Depreciation generally refers to physical (tangible) non-current assets, and amortisation generally refers to intangible non-current assets.
Electricity and gas charges
These charges relate to the consumption of electricity and/or gas during the normal operation of the business.
Employees at end June
This item represents all employees on the payroll for the last pay period ending in June. Employees absent on paid or prepaid leave are included. Subcontractors and persons solely paid by commission without a retainer are excluded.
Employer contributions to superannuation funds
This item represents the cost of the employer's contributions during the reference period, made on behalf of employees, including salary sacrificed amounts.
Franchise fees
This item includes payments under licensing arrangements and advertising levies paid to franchisors.
Fringe benefits tax
Fringe benefits tax is payable by employers when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associates of employees) in connection with their employment.
Government funding
This item refers to project or program payments made by federal, state/territory and local government in the form of operational funds for ongoing operations.
Income from other services
This item includes services income not associated with the sale of prepared food and beverages.
Industry value added
Industry value added is an estimate of the difference between the market value of the output of an industry, and the purchases of materials and expenses incurred in the production of that output. For market producers, it has been derived by determining the income associated with the production (in this case the sales of goods and services, changes in levels of trading stock inventories, operational funding from government and capital work done by own employees for own use or for rental or lease), and subtracting the direct costs of producing these outputs (purchases of goods and services used in the production of goods for resale and selective expenses related to the sale of goods and administrative expenses, exclusive of indirect taxes such as payroll tax, fringe benefits tax and land rates).
Insurance premiums
Insurance premiums are expenses incurred by a business in respect of different types of insurance policies but excluding workers’ compensation and compulsory third party motor vehicle insurance.
Interest expenses
These are outflows of funds related to the cost of borrowing money.
Interest income
This item represents income earned through the lending out of funds owned by the business.
Labour costs
These include staff related costs such as wages and salaries (including monies paid directly to freelancers via the payroll), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers’ compensation premiums, and provision expenses for employee entitlements.
Laundry services provided by other businesses
This item refers to payments to other businesses for provision of laundry services including dry cleaning.
Licensed and BYO cafes and restaurants
This item refers to cafes and restaurants where the licensee holds both a current liquor licence allowing the sale of liquor for consumption on the premises and a current BYO licence allowing consumption of alcohol brought onto the premises.
Licensed cafes and restaurants
These are cafes and restaurants where the licensee holds a current liquor licence allowing the sale of liquor for consumption on the premises. It includes cafes and restaurants operating within a club or hotel where the liquor license may be held by a licensee of either the restaurant, club or hotel.
Main occupation
This item refers to the main occupation/activity of persons working for the business during the last pay period ending in June 2004.
Operating profit before tax
This item is a measure of profit (or loss) during the reference period, taken before extraordinary items are brought to account and prior to the deduction of income tax and appropriations to owners (i.e. dividends paid, drawings). It is derived by subtracting total expenses from total income, and adding the difference between closing inventory and opening inventory for the period.
Operating profit margin
This represents the percentage of businesses' sales of goods and services which becomes profit after all operating expenses have been deducted. It is derived by expressing total operating profit before tax as a percentage of total sales of goods and services.
Operating profit before tax per seat
This item is the ratio of operating profit before tax to available seating. It excludes catering businesses.
Other contract, subcontract and commission expenses
This item refers to the amount of expenditure incurred for labour and services provided under contract, other than those in the nature of salaries and wages.
Other purchases
This item includes purchases of crockery, glassware, tablecloths, etc. It also includes cleaning materials.
Other sales of goods
This item includes the sales from cigarettes, confectionery and other finished goods for resale, excluding income from the sale of prepared food and beverages.
Payments to employment agencies for staff
These are payments made to an employment agency for the supply or recruitment of staff.
Payroll tax
Payroll tax is a tax levied by state and territory governments upon the amount of wages and salaries paid by a business.
Permanent full-time employees
This item refers to permanent employees who work 35 hours per week or more and are entitled to paid leave.
Permanent part-time employees
This item refers to permanent employees who work less than 35 hours per week and are entitled to paid leave.
Purchases
Purchases are the cost of non-capitalised goods and services used in the production of the final output of a business. This item includes foodstuffs for use in preparing meals and take away food, liquor and other beverages, other goods for resale (merchandise), and guest supplies and replacement items. It excludes contract, subcontract and commission expenses, capitalised purchases, and parts and fuel for motor vehicles.
Rent, leasing and hiring expenses
These expenses represent 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.
Rent, leasing and hiring income
This item includes revenue derived from the renting, leasing or hiring of assets such as land, buildings, vehicles, machinery or equipment to other businesses or individuals.
Repair and maintenance expenses
This item includes costs associated with work undertaken on plant and machinery etc., to maintain normal business operations.
Sale of liquor and other beverages
This item includes income from the provision of beer, wine, spirits, soft drinks and other beverages served with meals or sold on a takeaway basis.
Takings from catering services
This item refers to income received from catering services. It excludes income from the provision of meals sold for consumption on the premises and takeaway food.
Takings from meals consumed on the premises
This item refers to income received from the provision of meals sold for consumption on the premises. It excludes income from catering services and takeaway food, as well as takings from beverages.
Takings from takeaway food
This item refers to income received from the provision of food sold for consumption off the premises, for example, food sold in takeaway packs or containers. It excludes income from catering services and the provision of meals sold for consumption on the premises.
Telecommunication services
Telecommunication services are all payments (of a non-capital nature) for telecommunication services which engage wire, cable or radio transmission. They include the costs of fixed and mobile phones, facsimiles, Internet services and leased lines for computers, etc.
Unlicensed cafes and restaurants
These are cafes and restaurants not licensed to sell or allow the consumption of alcohol on the premises.
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, contractors and persons paid solely by commission without a retainer, are excluded.
Waste management and environmental protection services
This item includes payments for transport, removal and/or disposal of solid and liquid wastes. It excludes general cleaning services and council rates.
Web presence
This refers to a business having a web site, home page or a presence on another entity's web site. A web site or home page is an electronic document that is accessed via a unique address on the World Wide Web. The document provides information in a textual, geographical or multimedia format.
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 of unincorporated businesses
A working proprietor operates his or her own business (a sole proprietorship), while a partner, along with one or more other partners, operates a partnership. Working proprietors and partners are the owners of their business and as such, they are not considered to be employees of that business.
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