8679.0 - Television, Film and Video Production and Post-Production Services, Australia, 2006-07 
Quality Declaration
Quality Declaration ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 22/07/2008
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GLOSSARY Bad and doubtful debts This item refers to the amount of accounts receivable that are either written off, or estimated to be uncollectible during an accounting period, and that are expensed in a business's profit calculations. Capital expenditure This item refers to the amount of capital expended in the acquisition of assets, the value of which will be depreciated over a number of accounting periods. Casual employees This item refers to employees who are not entitled to take paid leave. Children's drama This item represents programs that have a fully scripted screenplay in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure primarily aimed at a children's audience. This item includes animated productions. Cinematography This item represents everything related to the camera in filming: film stock, film speed, framing, camera movement and lighting. Commercial broadcast hours This item represents the airtime of completed first release programs, including commercial breaks. Program re-runs and the production time for commercials, advertisements and station program promotions are excluded. Commercial free-to-air television broadcasters This item refers to commercial free-to-air television broadcasters licensed with the Australian Communications and Media Authority to broadcast. These businesses operate on a profit-making basis and generate the majority of their income from the sale of airtime. Commercials, station promotions and program promotions This item includes advertisements, community service announcements, television station identifiers and program promotions. Commissions to advertising agencies/brokers This item includes commissions paid to accredited agencies of the Australian Accreditation Authority for advertisements placed. Payments to advertising agencies for promotion of the business or its products are included in 'Other advertising, marketing and promotional expenses'. Computer software expensed This item refers to the cost of computer software that has been fully charged to profit as an expense in the current accounting period. Corporate, marketing and training media This item represents media produced specifically for the corporate sector clientele, and includes media produced for marketing and training purposes. 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. Digital games This item refers to post-production services income related to the development of digital games, which may be developed for a variety of formats. Directors' fees This item refers to fees received by directors of films which are predetermined prior to the commencement of the film. This income can be a combination of fees, commissions or profit sharing. Documentaries This item represents productions (other than news, current affairs, magazine or infotainment) that provide a creative treatment of actuality. Drama This item represents programs that have a fully scripted screenplay in which the dramatic elements of character, theme and plot are introduced and developed to form a narrative structure. Dubbing This item represents the combination of mixing several sound tracks into a single track. Duplication This item represents the process of copying film or video to the same media (i.e. CD to CD) without changing the content. Educational media This item includes media produced for schools, tertiary and other educational institutions. Employees This item represents all employees on the payroll for the last pay period ending June 2007. Employees absent on paid or prepaid leave are included. It excludes non-salaried directors, subcontractors, persons paid solely by commission without a retainer, working proprietors and partners of unincorporated businesses and volunteers. Employer contributions to superannuation funds This item includes all employer contributions to superannuation schemes excluding contributions paid in lieu of wages and salaries (as part of a salary package). Employment at end June This item represents all employees on the payroll and all working proprietors and partners of the business for the last pay period ending in June. Permanent, temporary and casual employees and employees absent on paid or prepaid leave are included. Non-salaried directors, self-employed persons such as consultants and contractors, persons paid by commission without a retainer and volunteers are excluded. Employment at end of quarter This item represents all employees on the payroll and all working proprietors and partners of the business for the last pay period of each quarter. Permanent, temporary and casual employees and employees absent on paid or prepaid leave are included. Non-salaried directors, self-employed persons such as consultants and contractors, persons paid by commission without a retainer and volunteers are excluded. Feature films This item refers to feature films produced for cinematic release. Features made for television are included under television programs. Feature film productions represent the number of productions which were involved in development, pre-production, principal photography or post-production in 2006-07. Film laboratory services This item refers to the provision of technical services for film, including the development and printing of film. Fringe benefits tax Fringe benefits tax is a tax 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. Gross income from the sale of airtime This item refers to the sale of airtime or 'space' on television for the broadcasting of advertisers' commercials or sponsors' messages. Industry value added (IVA) IVA represents the value added by an industry to the intermediate inputs used by the industry. IVA is the measure of the contribution by businesses, in the selected industry, to gross domestic product. The derivation of IVA for individual businesses depends on whether they are classified as market or non-market producers. Non-market producers are those institutions which provide goods or services either free or at prices that are not economically significant. In other words, their prices are not significantly influenced by the amounts that producers are willing to supply, nor the amounts that users are willing to pay to purchase the goods or services being provided. Conversely, market producers provide goods and services at prices that are economically significant. The derivation of IVA for market producers is as follows: sales and service income plus funding from federal, state and/or local government for operational costs plus capital work done for own use plus closing inventories less opening inventories less intermediate input expenses less capitalised purchases equals IVA. Wage and salary expenses and most other labour costs are not taken into account in its calculation and nor are most insurance premiums, interest expenses, depreciation or a number of lesser expenses including bad debts, computer software expensed and state gambling taxes. The derivation of IVA for non-market producers is as follows: labour costs plus depreciation plus land tax plus capital work done for own use less capitalised purchases equals IVA. However, it should be noted that IVA is not a measure of operating profit before tax. Insurance premiums This item refers to 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 This item refers to 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 or interest earned on bank deposits. Labour costs This item refers to staff related costs such as wages and salaries (including moneys paid directly through the payroll to freelancers without an ABN), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers’ compensation premiums, 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 are excluded. Land tax and land rates Land tax is an annual tax assessed to the owner of the land. Land rates are annual charges levied by local government for the provision of local government services. Light entertainment and variety This item represents reality television, infotainment and lifestyle programs, and today/tonight shows. This item also includes programs with a mixture of live entertainment forms or a series of short performances which may include comedy, music, dancing, gags and patter. Main activity of persons employed This item represents the activity on which people working for the business spent the majority of their time. Management fees/charges from related and unrelated businesses This item refers to income from management services provided, revenue sharing arrangements and other income treated as management-related by the business in its profit and loss statement. Managerial, administrative/clerical support staff This item refers to managers, administrators, film, television producers, executive producers and clerical and other administrative support staff. Music media This item refers to music based productions including music video clips. Music video This item refers to the post, digital and video effects services income related to music videos. News and current affairs This item refers to programs reporting on current or recent happenings, including film coverage of international, national and local events, reports on weather and essential services. This item also includes programs which report on local and world events of a newsworthy nature or which interpret such events by interviews or discussions with acknowledged experts in the field. Non-resident This item refers to any individual or business domiciled overseas. Foreign branches and foreign subsidiaries of Australian businesses are regarded as non-residents. Off-set staff, including pre- and post-production staff This item refers to staff who primarily work off the set on tasks such as editing, set construction, writing, casting and other miscellaneous off-set work. On-set production staff This item refers to staff who primarily work on the set, e.g. actors, directors, camera operators, on-set technicians, sound and lighting technicians, make-up artists etc. Operating profit or loss before tax This item is a measure of profit or loss (surplus or deficit) prior to the deduction of income tax and appropriation to owners. It is derived as: total income minus total expenses plus closing inventories less opening inventories equals operating profit before tax. Operating profit margin Operating profit margin of a business represents the percentage of sales of goods and services which becomes profit/surplus after all operating expenses have been deducted. It is derived by expressing total operating profit/surplus before tax as a percentage of total sales of goods and services. Other advertising, marketing and promotional expenses This item refers to costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities and services of the business to the attention of consumers for the purpose of increasing sales. The item does not include commissions paid to advertising agencies/brokers. Other children's programs This item refers to children's television programs that do not have a pre-set script or storyline, such as game shows. Other contract, subcontract and commission expenses These include payments to other businesses and self-employed persons for work done or sales made on a contract or commission basis and payments to persons paid by commission without a retainer. Other depreciation and amortisation expenses This item refers to depreciation and amortisation expenses not included elsewhere. Other expenses This item includes all expenses not included elsewhere. Other post-production services This item refers to all post-production services income not included elsewhere. Other production services This item relates to all income from production services to other businesses not included elsewhere. Other royalties expenses This item refers to payments made to Australian or overseas companies/individuals for the use of rights owned by another company/person. It includes payments under licensing arrangements, music rights, literary rights and options, and payments for the use of intellectual property. Withholding tax is not deducted. The item excludes royalties paid as part of program rights. Other television programs These are television programs not included elsewhere. Other types of production This item refers to all production types that are not included elsewhere. Payments to other businesses/contractors for post-production services This item refers to payments made to other businesses/contractors, such as animators, CGI specialists etc., for post-production, digital and visual effects services provided to the business. Payments to other businesses/contractors for production services This item refers to payments made to other businesses, freelancers/contractors for services (e.g. producers, directors, cinematographers, casting, lighting, etc. It also includes rental of facilities and/or equipment with crew. Payments to subscription television channel providers This item represents the payments made by subscription television broadcasters to subscription television channel providers for the provision of a channel or set of channels containing pre-packaged programs ready for broadcasting. 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 or more per week 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. Producers' fees and line production This item includes producers' fees and income from line production as production services to other businesses. Production costs This item refers to expenses incurred by a business for film, television and video production during the reference period. 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. Production income This item refers to all income received during the reference period from production activity. It includes licensing fees, distribution advances and pre-sales, public and private investment, minimum guarantee payments and royalties from film and video production. It excludes income associated with projects for which the business provided freelance production, post-production or film laboratory services to other businesses. Program rights expensed This item refers to the purchase of program rights via a licence arrangement from the copyright owner, for a specified period and/or number of screenings. Programs that are licensed for a single screening, such as series and game shows, are treated as current expenses. Program sales This item refers to income generated from program sales including pre-sales and overseas sales. Provision of post-production services to other businesses This item represents income earned from the provision of post, digital and visual effects services including visual editing, sound editing, duplication, film/video conversions, film laboratory services, rental of facilities and/or equipment with crew and post-production services provided to overseas businesses. It includes fees received by self-employed or freelance businesses. Provision of production services to other businesses This item represents income earned from the provision of production services to production houses and businesses in the television broadcasting industry. It includes producers' fees, line production, directors' fees, cinematography and other production services, rental of facilities and/or equipment with crew and production services provided to overseas businesses. It includes fees received by self-employed or freelance businesses. Public television broadcasters This item refers to television broadcasters which operate on a 'not-for-profit' basis and whose main source of income is from government funding. Purchases 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 excludes capitalised purchases of materials and purchases of parts and fuels for motor vehicles. It excludes all contract expenses and any other specified item. Purchases of film stock and video tape stock This item is a component of total purchases of goods and services used in the production of the final output of a business. Quiz, panel and game shows Quiz and game shows are television program formats in which contestants or guests generally compete for prizes or financial reward. Panel shows are television programs where an issue (or issues) are discussed by a group of people. Rent, leasing and hiring expenses Rent, leasing and hiring expenses are the costs for 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 income derived from renting, leasing or hiring of assets such as land, buildings, vehicles or equipment to other businesses or individuals. Rental of facilities and/or equipment without crew is included. Rental of facilities and/or equipment with crew This item refers to the income received from other businesses for renting facilities or equipment that come with crew. This excludes the income or expense from renting facilities or equipment without crew. Repair and maintenance expenses Repair and maintenance expenses are costs associated with the work undertaken on plant and machinery etc. to maintain normal business operations. It includes repair and maintenance of computer and communication software and hardware and off-road motor vehicles. It excludes repair and maintenance of on-road motor vehicles and wages and salaries of own employees. Royalties expenses This item represents payments made for the use of rights or intellectual property of another business/organisation or individual. This can include payments under licensing arrangements, payments for royalties from patents and copyrights or the payments for the use of music in productions. This item excludes expensed or capitalised computer software license fees. Salaried directors of incorporated businesses Salaried directors of incorporated businesses are directors who received a wage or salary during the reference period. As such, salaried directors are considered to be employees of the business. Salary sacrifice, share based payments and stock options Salary sacrifice earnings refer to an arrangement where employees agree to forgo part of their pre-tax salary in return for benefits. It includes earnings sacrificed by employees in order to make superannuation contributions or for other employee benefits (e.g. motor vehicles and laptop computers). Share based payments and stock options are payments expensed to the business for the purpose of remunerating employees and are accrued during the reference period. Sale of program format rights This item refers to income received from the export and licensing of a program, or program concept, with distinct elements, outside its country of origin. Short film This item includes films too short to be included under feature films, generally of less than an hour's duration. It excludes documentaries or telemovies. Situation and sketch comedy This item includes fully scripted comedy programs and comedy programs comprising sketches that are short, self-contained stories or plots. They exclude stand-up comedy programs or incidental sketches that are that are components of a program of another kind. Sound editing The process of arranging a film's soundtrack to decide its final order and content. During this process pre-recorded sound can also be manipulated or changed so as to be more suitable for the final product. Sport Live or delayed first release broadcast of competitive sport. This item also includes programs such as sporting previews, summaries, news and talk in which replays of events are incidental. Subscription fees This item refers to fees paid by viewers to subscription television broadcasters for access to a set of channels. Subscription television broadcasters This item refers to commercial television broadcasters which operate on a profit-making basis and receive the majority of their income from subscription fees. Subscription television channel providers This item refers to businesses mainly engaged in providing subscription television broadcasters with access to a channel or set of channels containing prepackaged programs ready for broadcasting. Some of these businesses were also involved in production of in-house television content. Subtitling Subtitling refers to the process of preparing a printed translation of dialogue in a film or television program. Television licence fees paid This item refers to fees paid by broadcasters for a television licence which is issued by the Australian Government via the Australian Communications and Media Authority. Television programs Television programs include Australian productions made primarily for television. Total expenses This refers to the total expenses of the business during the reporting period excluding dividends, government duties and excise, tax or profit distribution. Total income This refers to the total income of the business earned during the reporting period. Transferring This item refers to the process of converting media from one format to another, e.g. from film to digital format. Travel, accommodation and entertainment Travel and accommodation expenses are costs incurred for transportation services or in providing accommodation to staff when business activities occur away from the normal place of business. Entertainment expenses are the costs incurred for the provision of entertainment activities, either for staff or clients. Visual editing This item refers to the process of cutting and arranging a film to decide its final order, content and presentation. Visual effects This item refers to the process of adding visual effects to a production. Wages and salaries This item refers to gross wages and salaries (excluding capitalised wages and salaries) of all employees of the business. It 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 are also included (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments). 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. The drawings of working proprietors and partners are also excluded. Workers’ compensation premiums/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 of an unincorporated business operates his or her own business (sole proprietorship) while a partner, along with one or more other partners, operates a partnership. Working proprietors and working partners are:
As such, working proprietors and working partners of unincorporated businesses are not considered to be employees of their business. Document Selection These documents will be presented in a new window.
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