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					Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

a.Agriculture, forestry & fishing                                                                                                  a.Agriculture, forestry & fishing
01110 Nursery Production (Under Cover)                                                                                             01110 Nursery Production (Under Cover)
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.48           0.52            0.48           0.52                       Established                                               0.03           0.03            0.03           0.04
   Total                                                     0.48           0.52            0.48           0.52                       Total                                                     0.03           0.03            0.03           0.04

01120 Nursery Production (Outdoors)                                                                                                01120 Nursery Production (Outdoors)
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.61           0.65            0.61           0.65                       Established                                               0.03           0.04            0.04           0.04
   Total                                                     0.61           0.65            0.61           0.65                       Total                                                     0.03           0.04            0.04           0.04

01130 Turf Growing                                                                                                                 01130 Turf Growing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.58           0.61            0.58           0.61                       Established                                               0.03           0.03            0.03           0.04
   Total                                                     0.59           0.61            0.59           0.61                       Total                                                     0.03           0.04            0.03           0.04

01140 Floriculture Production (Under Cover)                                                                                        01140 Floriculture Production (Under Cover)
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.57           0.61            0.57           0.61                       Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.57           0.61            0.57           0.61                       Total                                                     0.04           0.04            0.04           0.04

01150 Floriculture Production (Outdoors)                                                                                           01150 Floriculture Production (Outdoors)
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 0.04           0.05             n/a            n/a
   Established                                               0.53           0.56            0.53           0.56                       Established                                               0.03           0.04            0.04           0.04
   Total                                                     0.53           0.56            0.53           0.56                       Total                                                     0.03           0.04            0.04           0.04

01210 Mushroom Growing                                                                                                             01210 Mushroom Growing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.53           0.62            0.53           0.62                       Established                                             -0.03           -0.05          -0.01           -0.01
   Total                                                     0.53           0.62            0.53           0.62                       Total                                                   -0.03           -0.05          -0.01           -0.01

01220 Vegetable Growing (Under Cover)                                                                                              01220 Vegetable Growing (Under Cover)
   Commenced                                                 0.56           0.61            0.56           0.61                       Commenced                                               -0.04           -0.04          -0.03           -0.04
   Established                                               0.61           0.63            0.61           0.63                       Established                                             -0.03           -0.04          -0.03           -0.03
   Total                                                     0.61           0.63            0.61           0.63                       Total                                                   -0.03           -0.04          -0.03           -0.04

01230 Vegetable Growing (Outdoors)                                                                                                 01230 Vegetable Growing (Outdoors)
   Commenced                                                 0.60           0.62            0.60           0.62                       Commenced                                               -0.06           -0.05          -0.06           -0.05
   Established                                               0.63           0.64            0.63           0.64                       Established                                             -0.03           -0.04          -0.03           -0.04
   Total                                                     0.62           0.64            0.62           0.64                       Total                                                   -0.03           -0.04          -0.03           -0.04

01310 Grape Growing                                                                                                                01310 Grape Growing
   Commenced                                                 0.60           0.58            0.60           0.58                       Commenced                                               -0.04           -0.03          -0.03           -0.03
   Established                                               0.61           0.63            0.61           0.63                       Established                                             -0.03           -0.03          -0.02           -0.03




                                                                                                                               Page 1 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

    Total                                                    0.61           0.63            0.61           0.63                        Total                                                  -0.03           -0.03          -0.02           -0.03

01320 Kiwifruit Growing                                                                                                            01320 Kiwifruit Growing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.53           0.49            0.53           0.49                       Established                                             -0.03           -0.03          -0.02           -0.03
   Total                                                     0.53           0.52            0.53           0.52                       Total                                                   -0.02           -0.03          -0.02           -0.03

01330 Berry Fruit Growing                                                                                                          01330 Berry Fruit Growing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                               -0.07           -0.06            n/a             n/a
   Established                                               0.65           0.71            0.65           0.71                       Established                                             -0.04           -0.04          -0.04           -0.04
   Total                                                     0.66           0.71            0.66           0.71                       Total                                                   -0.04           -0.04          -0.04           -0.04

01340 Apple and Pear Growing                                                                                                       01340 Apple and Pear Growing
   Commenced                                                 0.50           0.63            0.50           0.63                       Commenced                                               -0.04           -0.04          -0.04           -0.05
   Established                                               0.66           0.70            0.66           0.70                       Established                                             -0.03           -0.04          -0.03           -0.04
   Total                                                     0.66           0.70            0.66           0.70                       Total                                                   -0.03           -0.04          -0.03           -0.04

01350 Stone Fruit Growing                                                                                                          01350 Stone Fruit Growing
   Commenced                                                 0.70           0.75            0.70           0.75                       Commenced                                               -0.05           -0.04          -0.03           -0.03
   Established                                               0.67           0.70            0.67           0.70                       Established                                             -0.04           -0.04          -0.03           -0.04
   Total                                                     0.67           0.70            0.67           0.70                       Total                                                   -0.04           -0.04          -0.03           -0.04

01360 Citrus Fruit Growing                                                                                                         01360 Citrus Fruit Growing
   Commenced                                                 0.77           0.72            0.77           0.72                       Commenced                                               -0.06           -0.05          -0.05           -0.05
   Established                                               0.59           0.60            0.58           0.60                       Established                                             -0.03           -0.04          -0.03           -0.03
   Total                                                     0.59           0.60            0.59           0.60                       Total                                                   -0.03           -0.04          -0.03           -0.03

01370 Olive Growing                                                                                                                01370 Olive Growing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a             n/a            n/a
   Established                                               0.43           0.44            0.43           0.44                       Established                                             -0.01            0.00            0.02           0.02
   Total                                                     0.42           0.41            0.42           0.41                       Total                                                   -0.01            0.00            0.03           0.02

01390 Other Fruit and Tree Nut Growing                                                                                             01390 Other Fruit and Tree Nut Growing
   Commenced                                                 0.57           0.61            0.55           0.59                       Commenced                                               -0.05           -0.05          -0.04           -0.05
   Established                                               0.64           0.67            0.64           0.67                       Established                                             -0.04           -0.04          -0.03           -0.04
   Total                                                     0.63           0.67            0.63           0.67                       Total                                                   -0.04           -0.04          -0.03           -0.04

01410 Sheep Farming (Specialised)                                                                                                  01410 Sheep Farming (Specialised)
   Commenced                                                 0.63           0.66            0.63           0.66                       Commenced                                                 0.01           0.03            0.03           0.03
   Established                                               0.66           0.67            0.66           0.67                       Established                                               0.02           0.03            0.03           0.03
   Total                                                     0.66           0.67            0.66           0.67                       Total                                                     0.02           0.03            0.03           0.03


01420 Beef Cattle Farming (Specialised)                                                                                            01420 Beef Cattle Farming (Specialised)




                                                                                                                               Page 2 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

    Commenced                                                0.59           0.59            0.59           0.59                        Commenced                                                0.00           0.01            0.03           0.03
    Established                                              0.62           0.65            0.62           0.65                        Established                                              0.01           0.02            0.03           0.03
    Total                                                    0.62           0.65            0.62           0.65                        Total                                                    0.01           0.02            0.03           0.03


01430 Beef Cattle Feedlots (Specialised)                                                                                           01430 Beef Cattle Feedlots (Specialised)
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.60           0.58            0.60           0.58                       Established                                               0.02           0.02            0.03           0.02
   Total                                                     0.62           0.61            0.62           0.61                       Total                                                     0.02           0.02            0.03           0.02

01440 Sheep-Beef Cattle Farming                                                                                                    01440 Sheep-Beef Cattle Farming
   Commenced                                                 0.62           0.65            0.62           0.65                       Commenced                                                 0.02           0.02            0.03           0.03
   Established                                               0.66           0.68            0.66           0.68                       Established                                               0.02           0.02            0.03           0.03
   Total                                                     0.66           0.68            0.66           0.68                       Total                                                     0.02           0.02            0.03           0.03

01450 Grain-Sheep or Grain-Beef Cattle                                                                                             01450 Grain-Sheep or Grain-Beef Cattle
Farming                                                                                                                            Farming
   Commenced                                                 0.64           0.65            0.64           0.65                       Commenced                                                 0.00           0.01            0.02           0.03
   Established                                               0.66           0.68            0.66           0.68                       Established                                               0.02           0.02            0.03           0.03
   Total                                                     0.66           0.68            0.66           0.68                       Total                                                     0.02           0.02            0.03           0.03

01460 Rice Growing                                                                                                                 01460 Rice Growing
   Commenced                                                 0.63           0.62            0.63           0.62                       Commenced                                                 0.00           0.01            0.00           0.01
   Established                                               0.57           0.62            0.57           0.62                       Established                                               0.01           0.01            0.02           0.02
   Total                                                     0.58           0.62            0.58           0.62                       Total                                                     0.01           0.01            0.02           0.02

01490 Other Grain Growing                                                                                                          01490 Other Grain Growing
   Commenced                                                 0.58           0.59            0.58           0.59                       Commenced                                                 0.00           0.01            0.03           0.03
   Established                                               0.63           0.64            0.63           0.64                       Established                                               0.02           0.03            0.03           0.03
   Total                                                     0.63           0.64            0.63           0.64                       Total                                                     0.02           0.03            0.03           0.03

01510 Sugar Cane Growing                                                                                                           01510 Sugar Cane Growing
   Commenced                                                 0.74           0.73            0.74           0.73                       Commenced                                                 0.00           0.01            0.01           0.02
   Established                                               0.72           0.74            0.71           0.74                       Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.72           0.74            0.71           0.74                       Total                                                     0.02           0.02            0.02           0.02

01520 Cotton Growing                                                                                                               01520 Cotton Growing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                               -0.01            0.00             n/a            n/a
   Established                                               0.63           0.66            0.63           0.66                       Established                                              0.02            0.02            0.03           0.03
   Total                                                     0.63           0.66            0.63           0.66                       Total                                                    0.02            0.02            0.03           0.03

01590 Other Crop Growing n.e.c.                                                                                                    01590 Other Crop Growing n.e.c.
   Commenced                                                 0.54           0.59            0.54           0.59                       Commenced                                               -0.03            0.01            0.00           0.02
   Established                                               0.62           0.63            0.62           0.63                       Established                                              0.01            0.01            0.01           0.02




                                                                                                                               Page 3 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

    Total                                                    0.62           0.63            0.62           0.63                        Total                                                    0.01           0.01            0.01           0.02

01600 Dairy Cattle Farming                                                                                                         01600 Dairy Cattle Farming
   Commenced                                                 0.55           0.61            0.55           0.61                       Commenced                                                 0.01           0.02            0.03           0.03
   Established                                               0.67           0.69            0.67           0.69                       Established                                               0.02           0.02            0.03           0.03
   Total                                                     0.66           0.69            0.66           0.69                       Total                                                     0.02           0.02            0.03           0.03

01710 Poultry Farming (Meat)                                                                                                       01710 Poultry Farming (Meat)
   Commenced                                                 0.23           0.15            0.23           0.15                       Commenced                                                 0.00           0.03            0.02           0.03
   Established                                               0.49           0.50            0.49           0.50                       Established                                               0.03           0.04            0.04           0.05
   Total                                                     0.48           0.50            0.48           0.50                       Total                                                     0.03           0.04            0.04           0.05

01720 Poultry Farming (Eggs)                                                                                                       01720 Poultry Farming (Eggs)
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a             n/a            n/a
   Established                                               0.55           0.64            0.55           0.64                       Established                                             -0.01           -0.02            0.00           0.01
   Total                                                     0.56           0.65            0.56           0.65                       Total                                                   -0.02           -0.03            0.00           0.00

01800 Deer Farming                                                                                                                 01800 Deer Farming
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.54           0.62            0.54           0.62                       Established                                               0.01           0.02            0.02           0.02
   Total                                                     0.54           0.62            0.54           0.62                       Total                                                     0.01           0.02            0.02           0.02

01910 Horse Farming                                                                                                                01910 Horse Farming
   Commenced                                                 0.52           0.57            0.52           0.57                       Commenced                                                0.03            0.03            0.04           0.04
   Established                                               0.58           0.65            0.58           0.65                       Established                                             -0.02            0.00            0.02           0.02
   Total                                                     0.58           0.64            0.58           0.64                       Total                                                   -0.01            0.00            0.02           0.02

01920 Pig Farming                                                                                                                  01920 Pig Farming
   Commenced                                                 0.45           0.57            0.45           0.57                       Commenced                                                 0.00          -0.01            0.01           0.01
   Established                                               0.68           0.72            0.68           0.72                       Established                                               0.02           0.02            0.03           0.02
   Total                                                     0.68           0.71            0.68           0.71                       Total                                                     0.02           0.02            0.02           0.02

01930 Beekeeping                                                                                                                   01930 Beekeeping
   Commenced                                                 0.56           0.57            0.56           0.57                       Commenced                                               -0.03           -0.03          -0.02           -0.03
   Established                                               0.57           0.56            0.57           0.56                       Established                                             -0.02           -0.02          -0.02           -0.02
   Total                                                     0.57           0.56            0.57           0.56                       Total                                                   -0.02           -0.02          -0.02           -0.02

01990 Other Livestock Farming n.e.c.                                                                                               01990 Other Livestock Farming n.e.c.
   Commenced                                                 0.68           0.60            0.68           0.60                       Commenced                                                 0.01           0.01            0.01           0.01
   Established                                               0.55           0.61            0.55           0.61                       Established                                               0.01           0.02            0.03           0.03
   Total                                                     0.55           0.61            0.55           0.61                       Total                                                     0.01           0.02            0.02           0.03

02011 Oyster Farming                                                                                                               02011 Oyster Farming
   Commenced                                                  n/a            n/a             n/a             n/a                      Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                               Page 4 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

    Established                                              0.56           0.62            0.56           0.62                        Established                                            -0.02           -0.03          -0.02           -0.03
    Total                                                    0.56           0.62            0.56           0.62                        Total                                                  -0.02           -0.03          -0.02           -0.03

02019 Offshore Longline and Rack Aquaculture n.e.c.                                                                                02019 Offshore Longline and Rack Aquaculture n.e.c.
   Commenced                                    n/a                          n/a             n/a            n/a                       Commenced                                    n/a                          n/a            n/a             n/a
   Established                                0.65                          0.68            0.65           0.68                       Established                               -0.02                         -0.03          -0.02           -0.02
   Total                                      0.66                          0.70            0.66           0.70                       Total                                     -0.02                         -0.02          -0.02           -0.02

02020 Offshore Caged Aquaculture                                                                                                   02020 Offshore Caged Aquaculture
   Commenced                                                  n/a            n/a             n/a             n/a                      Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a                      Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a                      Total                                                      n/a            n/a             n/a             n/a

02031 Lobster Farming or Breeding                                                                                                  02031 Lobster Farming or Breeding
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a             n/a            n/a
   Established                                               0.62           0.59            0.62           0.59                       Established                                             -0.01           -0.01            0.00           0.00
   Total                                                     0.62           0.59            0.62           0.59                       Total                                                   -0.01           -0.01            0.00           0.00

02039 Other Onshore Aquaculture                                                                                                    02039 Other Onshore Aquaculture
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.56           0.58            0.56           0.58                       Established                                               0.02           0.02            0.02           0.03
   Total                                                     0.56           0.58            0.56           0.58                       Total                                                     0.02           0.02            0.02           0.03

03010 Forestry                                                                                                                     03010 Forestry
   Commenced                                                 0.33           0.27            0.33           0.27                       Commenced                                                 0.03           0.03            0.04           0.04
   Established                                               0.42           0.41            0.42           0.40                       Established                                               0.03           0.04            0.04           0.05
   Total                                                     0.41           0.40            0.41           0.39                       Total                                                     0.03           0.04            0.04           0.05

03020 Logging                                                                                                                      03020 Logging
   Commenced                                                 0.41           0.50            0.41           0.50                       Commenced                                                 0.03           0.03            0.04           0.03
   Established                                               0.50           0.56            0.50           0.56                       Established                                               0.03           0.04            0.04           0.04
   Total                                                     0.50           0.56            0.50           0.56                       Total                                                     0.04           0.04            0.04           0.04

04111 Rock Lobster Fishing                                                                                                         04111 Rock Lobster Fishing
   Commenced                                                 0.50           0.35            0.50           0.35                       Commenced                                               -0.10           -0.11          -0.08           -0.06
   Established                                               0.50           0.53            0.50           0.53                       Established                                             -0.01           -0.03          -0.01           -0.03
   Total                                                     0.50           0.53            0.50           0.53                       Total                                                   -0.01           -0.03          -0.01           -0.03

04112 Crab Potting                                                                                                                 04112 Crab Potting
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.59           0.61            0.59           0.61                       Established                                             -0.04           -0.04          -0.03           -0.04
   Total                                                     0.58           0.60            0.58           0.60                       Total                                                   -0.04           -0.05          -0.03           -0.04

04120 Prawn Fishing                                                                                                                04120 Prawn Fishing




                                                                                                                               Page 5 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

    Commenced                                                0.24           0.00            0.24           0.00                        Commenced                                              -0.01            0.00          -0.01            0.00
    Established                                              0.69           0.72            0.69           0.72                        Established                                            -0.05           -0.06          -0.05           -0.06
    Total                                                    0.66           0.70            0.66           0.70                        Total                                                  -0.05           -0.06          -0.04           -0.05

04130 Line Fishing                                                                                                                 04130 Line Fishing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.52           0.55            0.52           0.55                       Established                                             -0.02           -0.03          -0.01           -0.03
   Total                                                     0.52           0.55            0.52           0.55                       Total                                                   -0.02           -0.03          -0.01           -0.03

04140 Fish Trawling, Seining and Netting                                                                                           04140 Fish Trawling, Seining and Netting
   Commenced                                                 0.77           0.76            0.77           0.76                       Commenced                                               -0.09           -0.09          -0.08           -0.05
   Established                                               0.57           0.59            0.57           0.59                       Established                                             -0.02           -0.03          -0.01           -0.03
   Total                                                     0.57           0.59            0.57           0.59                       Total                                                   -0.02           -0.03          -0.01           -0.03

04191 Abalone Fishing                                                                                                              04191 Abalone Fishing
   Commenced                                                 0.47           0.48            0.47           0.48                       Commenced                                                 0.01           0.02            0.01           0.02
   Established                                               0.42           0.43            0.42           0.43                       Established                                               0.01          -0.01            0.01           0.00
   Total                                                     0.43           0.44            0.43           0.44                       Total                                                     0.01          -0.01            0.01           0.00

04192 Marine Fishing n.e.c.                                                                                                        04192 Marine Fishing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.53           0.54            0.53           0.54                       Established                                             -0.02           -0.03          -0.01           -0.01
   Total                                                     0.49           0.52            0.49           0.52                       Total                                                   -0.02           -0.03          -0.01            0.00

04199 Other Fishing n.e.c.                                                                                                         04199 Other Fishing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.49           0.48            0.48           0.48                       Established                                             -0.02           -0.03          -0.02           -0.03
   Total                                                     0.49           0.49            0.48           0.48                       Total                                                   -0.02           -0.03          -0.02           -0.03

04200 Hunting and Trapping                                                                                                         04200 Hunting and Trapping
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.52           0.47            0.52           0.47                       Established                                               0.04           0.04            0.04           0.05
   Total                                                     0.52           0.47            0.52           0.47                       Total                                                     0.04           0.04            0.04           0.05

05100 Forestry Support Services                                                                                                    05100 Forestry Support Services
   Commenced                                                 0.44           0.35            0.44           0.35                       Commenced                                                 0.05           0.06            0.04           0.06
   Established                                               0.46           0.50            0.46           0.50                       Established                                               0.05           0.05            0.05           0.06
   Total                                                     0.46           0.49            0.46           0.49                       Total                                                     0.05           0.06            0.05           0.06

05210 Cotton Ginning                                                                                                               05210 Cotton Ginning
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a             n/a            n/a
   Established                                               0.42           0.49            0.42           0.49                       Established                                             -0.13            0.02            0.01           0.02
   Total                                                     0.42           0.49            0.42           0.49                       Total                                                   -0.13            0.02            0.01           0.02




                                                                                                                               Page 6 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

05220 Shearing Services                                                                                                            05220 Shearing Services
   Commenced                                                 0.48           0.56            0.48           0.56                       Commenced                                                 0.07           0.07            0.07           0.07
   Established                                               0.66           0.69            0.66           0.69                       Established                                               0.05           0.05            0.05           0.06
   Total                                                     0.65           0.68            0.65           0.68                       Total                                                     0.05           0.06            0.05           0.06

05290 Other Agriculture and Fishing Support Services                                                                               05290 Other Agriculture and Fishing Support Services
   Commenced                                   0.50                         0.53            0.50           0.53                       Commenced                                   0.01                         0.02            0.01           0.03
   Established                                 0.55                         0.57            0.55           0.57                       Established                                 0.03                         0.03            0.04           0.04
   Total                                       0.55                         0.57            0.55           0.57                       Total                                       0.03                         0.03            0.03           0.04

b.Mining                                                                                                                           b.Mining
06000 Coal Mining                                                                                                                  06000 Coal Mining
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.77           0.82            0.77           0.82                       Established                                               0.03           0.02            0.03           0.02
   Total                                                     0.77           0.82            0.77           0.82                       Total                                                     0.03           0.02            0.03           0.02

07000 Oil and Gas Extraction                                                                                                       07000 Oil and Gas Extraction
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.39           0.26            0.35           0.23                       Established                                               0.05           0.07            0.05           0.07
   Total                                                     0.39           0.26            0.35           0.23                       Total                                                     0.05           0.07            0.05           0.07

08010 Iron Ore Mining                                                                                                              08010 Iron Ore Mining
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                 n/a             n/a             n/a            n/a
   Established                                               0.11           0.00            0.11           0.00                       Established                                             -0.12            0.00            0.02           0.00
   Total                                                     0.11           0.00            0.11           0.00                       Total                                                   -0.12            0.00            0.02           0.00

08020 Bauxite Mining                                                                                                               08020 Bauxite Mining
   Commenced                                                  n/a            n/a             n/a             n/a                      Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a                      Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a                      Total                                                      n/a            n/a             n/a             n/a

08040 Gold Ore Mining                                                                                                              08040 Gold Ore Mining
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.46           0.50            0.46           0.50                       Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.46           0.51            0.46           0.51                       Total                                                     0.03           0.03            0.03           0.03

08050 Mineral Sand Mining                                                                                                          08050 Mineral Sand Mining
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.41           0.61            0.41           0.61                       Established                                               0.06           0.07            0.06           0.07
   Total                                                     0.41           0.61            0.41           0.61                       Total                                                     0.06           0.07            0.06           0.07


08090 Other Metal Ore Mining                                                                                                       08090 Other Metal Ore Mining
   Commenced                                                  n/a            n/a             n/a             n/a                      Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                               Page 7 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

    Established                                              0.14           0.00            0.14           0.00                        Established                                              0.04           0.03            0.04           0.03
    Total                                                    0.14           0.00            0.14           0.00                        Total                                                    0.04           0.03            0.04           0.03

09110 Gravel and Sand Quarrying                                                                                                    09110 Gravel and Sand Quarrying
   Commenced                                                 0.12           0.06            0.12           0.06                       Commenced                                                 0.05           0.07            0.05           0.07
   Established                                               0.55           0.56            0.55           0.56                       Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.48           0.51            0.48           0.51                       Total                                                     0.04           0.04            0.04           0.04

09190 Other Construction Material                                                                                                  09190 Other Construction Material
Mining                                                                                                                             Mining
   Commenced                                                 0.63           0.78            0.63           0.78                       Commenced                                               -0.02           -0.01          -0.02           -0.01
   Established                                               0.45           0.49            0.45           0.49                       Established                                              0.04            0.04           0.04            0.04
   Total                                                     0.46           0.49            0.46           0.49                       Total                                                    0.04            0.04           0.04            0.04


09902 Opal Mining                                                                                                                  09902 Opal Mining
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.43           0.43            0.43           0.43                       Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.41           0.42            0.41           0.42                       Total                                                     0.04           0.04            0.04           0.04

09903 Gemstone Mining (Except Opals                                                                                                09903 Gemstone Mining (Except Opals
and Diamonds)                                                                                                                      and Diamonds)
   Commenced                                                  n/a            n/a             n/a             n/a                      Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a                      Established                                               0.00           0.04             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a                      Total                                                     0.00           0.04             n/a             n/a

09909 Other Non-Metallic Mineral Mining                                                                                            09909 Other Non-Metallic Mineral Mining
and Quarrying n.e.c.                                                                                                               and Quarrying n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.56           0.58            0.56           0.58                       Established                                               0.03           0.03            0.04           0.03
   Total                                                     0.55           0.55            0.55           0.55                       Total                                                     0.04           0.03            0.04           0.04


10112 Petroleum Exploration Services                                                                                               10112 Petroleum Exploration Services
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a            n/a                       Established                                                n/a            n/a             n/a            n/a
   Total                                                     0.38           0.41            0.38           0.41                       Total                                                     0.05           0.05            0.05           0.05

10121 Mineral Exploration (Own                                                                                                     10121 Mineral Exploration (Own
Account)                                                                                                                           Account)
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.40           0.41            0.40           0.41                       Established                                               0.03           0.04            0.03           0.04
   Total                                                     0.40           0.41            0.40           0.41                       Total                                                     0.03           0.04            0.03           0.04




                                                                                                                               Page 8 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.       * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.                  * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                     Net GST to Sales
Fine industry classes and business                               All                 Profitable                                    Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                                status                                                  Mean           Median      Mean        Median

10122 Mineral Exploration Services                                                                                                 10122 Mineral Exploration Services
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.46           0.47            0.46           0.47                       Established                                               0.03           0.04            0.03           0.04
   Total                                                     0.46           0.47            0.46           0.47                       Total                                                     0.03           0.04            0.03           0.04


10900 Other Mining Support Services                                                                                                10900 Other Mining Support Services
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.46           0.45            0.46           0.45                       Established                                               0.04           0.04            0.04           0.05
   Total                                                     0.46           0.46            0.46           0.46                       Total                                                     0.04           0.04            0.04           0.04

c.Manufacturing                                                                                                                    c.Manufacturing
11110 Meat Processing                                                                                                              11110 Meat Processing
   Commenced                                                 0.50           0.46            0.50           0.46                       Commenced                                               -0.02           -0.03            0.00          -0.01
   Established                                               0.70           0.75            0.70           0.75                       Established                                              0.01            0.01            0.02           0.02
   Total                                                     0.68           0.75            0.68           0.75                       Total                                                    0.01            0.01            0.02           0.02

11120 Poultry Processing                                                                                                           11120 Poultry Processing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.58           0.78            0.58           0.78                       Established                                               0.01           0.00            0.01           0.01
   Total                                                     0.58           0.78            0.58           0.78                       Total                                                     0.01           0.00            0.01           0.01

11130 Cured Meat and Smallgoods Manufacturing                                                                                      11130 Cured Meat and Smallgoods Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a                       Commenced                                  n/a                            n/a            n/a             n/a
   Established                              0.85                            0.86            0.85           0.86                       Established                              -0.01                          -0.01          -0.01           -0.01
   Total                                    0.85                            0.86            0.85           0.86                       Total                                    -0.01                          -0.01          -0.01           -0.01

11200 Seafood Processing                                                                                                           11200 Seafood Processing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.40           0.39            0.40           0.39                       Established                                               0.01           0.00            0.01           0.00
   Total                                                     0.40           0.39            0.40           0.39                       Total                                                     0.01           0.00            0.01           0.00

11310 Milk and Cream Processing                                                                                                    11310 Milk and Cream Processing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.72           0.88            0.72           0.88                       Established                                               0.00           0.00            0.01           0.01
   Total                                                     0.72           0.88            0.72           0.88                       Total                                                     0.00           0.00            0.01           0.01

11320 Ice Cream Manufacturing                                                                                                      11320 Ice Cream Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                       Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.61           0.74            0.61           0.74                       Established                                               0.03           0.04            0.03           0.04
   Total                                                     0.60           0.73            0.60           0.73                       Total                                                     0.03           0.04            0.03           0.04

11330 Cheese and Other Dairy Product Manufacturing                                                                                 11330 Cheese and Other Dairy Product Manufacturing
   Commenced                                  n/a                            n/a             n/a             n/a                      Commenced                                  n/a                            n/a             n/a             n/a




                                                                                                                               Page 9 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.81           0.83            0.81           0.83                    Established                                            -0.02           -0.04          -0.03           -0.04
    Total                                                    0.81           0.83            0.81           0.83                    Total                                                  -0.03           -0.04          -0.03           -0.04

11400 Fruit and Vegetable Processing                                                                                           11400 Fruit and Vegetable Processing
   Commenced                                                 0.61           0.75            0.61           0.75                   Commenced                                               -0.08           -0.07          -0.08           -0.07
   Established                                               0.71           0.75            0.71           0.75                   Established                                             -0.01           -0.02          -0.01           -0.02
   Total                                                     0.70           0.75            0.70           0.75                   Total                                                   -0.02           -0.02          -0.01           -0.02


11500 Oil and Fat Manufacturing                                                                                                11500 Oil and Fat Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.63           0.75            0.63           0.75                   Established                                               0.02           0.03            0.03           0.03
   Total                                                     0.63           0.75            0.63           0.75                   Total                                                     0.02           0.03            0.03           0.03


11610 Grain Mill Product Manufacturing                                                                                         11610 Grain Mill Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.36           0.45            0.36           0.45                   Established                                               0.02           0.03            0.02           0.03
   Total                                                     0.36           0.45            0.36           0.45                   Total                                                     0.02           0.03            0.02           0.03

11620 Cereal, Pasta and Baking Mix                                                                                             11620 Cereal, Pasta and Baking Mix
Manufacturing                                                                                                                  Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.61           0.61            0.61           0.61                   Established                                               0.00          -0.01            0.00          -0.01
   Total                                                     0.62           0.63            0.62           0.63                   Total                                                     0.00          -0.01            0.00          -0.01

11710 Bread Manufacturing (Factory                                                                                             11710 Bread Manufacturing (Factory
based)                                                                                                                         based)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.73           0.74            0.73           0.74                   Established                                               0.01           0.01            0.02           0.02
   Total                                                     0.73           0.74            0.73           0.74                   Total                                                     0.01           0.01            0.02           0.02

11720 Cake and Pastry Manufacturing                                                                                            11720 Cake and Pastry Manufacturing
(Factory based)                                                                                                                (Factory based)
   Commenced                                                 0.47           0.65            0.47           0.65                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.59           0.64            0.59           0.64                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.56           0.63            0.56           0.63                   Total                                                     0.05           0.05            0.05           0.05

11730 Biscuit Manufacturing (Factory                                                                                           11730 Biscuit Manufacturing (Factory
based)                                                                                                                         based)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.55           0.59            0.55           0.59                   Established                                               0.05           0.06            0.05           0.06
   Total                                                     0.60           0.68            0.60           0.68                   Total                                                     0.05           0.06            0.05           0.06




                                                                                                                           Page 10 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

11740 Bakery Product Manufacturing                                                                                             11740 Bakery Product Manufacturing
(Non-factory based)                                                                                                            (Non-factory based)
   Commenced                                                 0.76           0.76            0.76           0.76                   Commenced                                                 0.01           0.01            0.01           0.01
   Established                                               0.74           0.78            0.74           0.78                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.74           0.78            0.74           0.78                   Total                                                     0.02           0.02            0.02           0.02


11810 Sugar Manufacturing                                                                                                      11810 Sugar Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                 n/a             n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                             -0.03           -0.05             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                   -0.03           -0.05             n/a             n/a

11820 Confectionery Manufacturing                                                                                              11820 Confectionery Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.58           0.63            0.58           0.63                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.56           0.59            0.56           0.59                   Total                                                     0.03           0.03            0.04           0.04

11910 Potato, Corn and Other Crisp Manufacturing                                                                               11910 Potato, Corn and Other Crisp Manufacturing
   Commenced                                    n/a                          n/a             n/a             n/a                  Commenced                                    n/a                          n/a             n/a             n/a
   Established                                  n/a                          n/a             n/a             n/a                  Established                                  n/a                          n/a             n/a             n/a
   Total                                        n/a                          n/a             n/a             n/a                  Total                                        n/a                          n/a             n/a             n/a

11920 Prepared Animal and Bird Feed Manufacturing                                                                              11920 Prepared Animal and Bird Feed Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                               0.73                           0.78            0.73           0.78                   Established                               0.01                           0.01            0.02           0.01
   Total                                     0.73                           0.78            0.73           0.78                   Total                                     0.01                           0.01            0.02           0.01

11990 Other Food Product Manufacturing n.e.c.                                                                                  11990 Other Food Product Manufacturing n.e.c.
   Commenced                                  0.40                          0.45            0.40           0.45                   Commenced                                  -0.01                        -0.02          -0.01           -0.01
   Established                                0.55                          0.62            0.55           0.62                   Established                                 0.00                        -0.01           0.00           -0.01
   Total                                      0.54                          0.55            0.54           0.55                   Total                                       0.00                        -0.01           0.00           -0.01

12110 Soft Drink, Cordial and Syrup Manufacturing                                                                              12110 Soft Drink, Cordial and Syrup Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.66                         0.67            0.66           0.67                   Established                                 0.02                         0.03            0.03           0.03
   Total                                       0.66                         0.67            0.66           0.67                   Total                                       0.02                         0.03            0.03           0.03

12120 Beer Manufacturing                                                                                                       12120 Beer Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.33           -0.03             n/a            n/a
   Established                                               0.76           0.79            0.76           0.79                   Established                                             -0.04            0.00            0.00           0.01
   Total                                                     0.76           0.79            0.76           0.79                   Total                                                   -0.04           -0.03            0.00           0.01

12140 Wine and Other Alcoholic Beverage Manufacturing                                                                          12140 Wine and Other Alcoholic Beverage Manufacturing
   Commenced                                  n/a                            n/a             n/a             n/a                  Commenced                                  n/a                            n/a             n/a             n/a




                                                                                                                           Page 11 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.68           0.71            0.68           0.71                    Established                                              0.01           0.02            0.03           0.03
    Total                                                    0.68           0.71            0.68           0.71                    Total                                                    0.01           0.02            0.03           0.03

12200 Cigarette and Tobacco Product Manufacturing                                                                              12200 Cigarette and Tobacco Product Manufacturing
   Commenced                                   n/a                           n/a             n/a             n/a                  Commenced                                   n/a                           n/a             n/a             n/a
   Established                                 n/a                           n/a             n/a             n/a                  Established                                 n/a                           n/a             n/a             n/a
   Total                                       n/a                           n/a             n/a             n/a                  Total                                       n/a                           n/a             n/a             n/a

13120 Natural Textile Manufacturing                                                                                            13120 Natural Textile Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.37           0.39            0.37           0.39                   Established                                               0.04           0.04            0.04           0.03
   Total                                                     0.37           0.39            0.37           0.39                   Total                                                     0.04           0.04            0.04           0.03

13130 Synthetic Textile Manufacturing                                                                                          13130 Synthetic Textile Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.70           0.67            0.70           0.67                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.70           0.67            0.70           0.67                   Total                                                     0.02           0.02            0.02           0.02

13200 Leather Tanning, Fur Dressing and Leather Product Manufacturing                                                          13200 Leather Tanning, Fur Dressing and Leather Product Manufacturing
   Commenced                                    n/a        n/a         n/a                                  n/a                   Commenced                                    n/a        n/a         n/a                                  n/a
   Established                                0.53        0.62        0.53                                 0.62                   Established                                0.03        0.03        0.03                                 0.03
   Total                                      0.53        0.62        0.53                                 0.62                   Total                                      0.03        0.03        0.03                                 0.03

13310 Textile Floor Covering Manufacturing                                                                                     13310 Textile Floor Covering Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.58           0.59            0.58           0.59                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.58           0.59            0.58           0.59                   Total                                                     0.03           0.04            0.04           0.04

13320 Rope, Cordage and Twine Manufacturing                                                                                    13320 Rope, Cordage and Twine Manufacturing
   Commenced                                 n/a                             n/a             n/a            n/a                   Commenced                                 n/a                             n/a             n/a            n/a
   Established                              0.59                            0.76            0.59           0.76                   Established                              0.03                            0.03            0.03           0.03
   Total                                    0.59                            0.76            0.59           0.76                   Total                                    0.03                            0.03            0.03           0.03

13330 Cut and Sewn Textile Product Manufacturing                                                                               13330 Cut and Sewn Textile Product Manufacturing
   Commenced                                  0.62                          0.70            0.62           0.70                   Commenced                                  0.03                          0.02            0.03           0.02
   Established                                0.55                          0.61            0.55           0.61                   Established                                0.03                          0.03            0.04           0.03
   Total                                      0.55                          0.62            0.55           0.62                   Total                                      0.03                          0.03            0.04           0.03

13340 Textile Finishing and Other Textile Product Manufacturing                                                                13340 Textile Finishing and Other Textile Product Manufacturing
   Commenced                                      n/a         n/a                            n/a            n/a                   Commenced                                      n/a         n/a                            n/a            n/a
   Established                                   0.60        0.66                           0.60           0.66                   Established                                   0.04        0.03                           0.04           0.04
   Total                                         0.61        0.67                           0.61           0.67                   Total                                         0.04        0.03                           0.04           0.03

13400 Knitted Product Manufacturing                                                                                            13400 Knitted Product Manufacturing




                                                                                                                           Page 12 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                 n/a            n/a             n/a            n/a                    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.48           0.47            0.48           0.47                    Established                                              0.04           0.04            0.04           0.04
    Total                                                    0.48           0.47            0.48           0.47                    Total                                                    0.04           0.04            0.04           0.04

13510 Clothing Manufacturing                                                                                                   13510 Clothing Manufacturing
   Commenced                                                 0.46           0.47            0.46           0.47                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                               0.54           0.60            0.54           0.60                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.54           0.59            0.54           0.59                   Total                                                     0.04           0.04            0.04           0.04

13520 Footwear Manufacturing                                                                                                   13520 Footwear Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.53           0.57            0.53           0.57                   Established                                               0.02           0.03            0.03           0.04
   Total                                                     0.53           0.57            0.53           0.57                   Total                                                     0.02           0.03            0.03           0.04

14110 Log Sawmilling                                                                                                           14110 Log Sawmilling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.03           -0.06             n/a            n/a
   Established                                               0.64           0.68            0.64           0.68                   Established                                              0.03            0.03            0.03           0.03
   Total                                                     0.64           0.68            0.64           0.68                   Total                                                    0.03            0.03            0.03           0.03

14120 Wood Chipping                                                                                                            14120 Wood Chipping
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.52           0.52            0.52           0.52                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.52           0.52            0.52           0.52                   Total                                                     0.05           0.05            0.05           0.05

14130 Timber Resawing and Dressing                                                                                             14130 Timber Resawing and Dressing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.48           0.67            0.48           0.67                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.48           0.67            0.48           0.67                   Total                                                     0.02           0.02            0.03           0.03

14910 Prefabricated Wooden Building Manufacturing                                                                              14910 Prefabricated Wooden Building Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.60                          0.76            0.60           0.76                   Established                                0.03                          0.04            0.03           0.04
   Total                                      0.60                          0.76            0.60           0.76                   Total                                      0.03                          0.03            0.03           0.04

14920 Wooden Structural Fitting and Component Manufacturing                                                                    14920 Wooden Structural Fitting and Component Manufacturing
   Commenced                                 0.73        0.74                               0.73           0.74                   Commenced                                 0.00        0.02                               0.02           0.02
   Established                               0.67        0.73                               0.67           0.73                   Established                               0.03        0.03                               0.03           0.03
   Total                                     0.68        0.74                               0.68           0.74                   Total                                     0.03        0.03                               0.03           0.03

14940 Reconstituted Wood Product Manufacturing                                                                                 14930 Veneer and Plywood Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                               0.58                           0.69            0.58           0.69                   Established                                                n/a            n/a             n/a             n/a
   Total                                     0.58                           0.69            0.58           0.69                   Total                                                      n/a            n/a             n/a             n/a




                                                                                                                           Page 13 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

14990 Other Wood Product Manufacturing n.e.c.                                                                                  14940 Reconstituted Wood Product Manufacturing
   Commenced                                  0.71                          0.67            0.71           0.67                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.54                          0.61            0.54           0.61                   Established                               0.04                           0.03            0.04           0.03
   Total                                      0.55                          0.61            0.55           0.61                   Total                                     0.04                           0.03            0.04           0.03

15100 Pulp, Paper and Paperboard Manufacturing                                                                                 14990 Other Wood Product Manufacturing n.e.c.
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                  0.03                          0.03            0.03           0.03
   Established                                0.49                          0.48            0.49           0.48                   Established                                0.03                          0.04            0.03           0.04
   Total                                      0.49                          0.48            0.49           0.48                   Total                                      0.03                          0.04            0.03           0.04

15210 Corrugated Paperboard and Paperboard Container Manufacturing                                                             15100 Pulp, Paper and Paperboard Manufacturing
   Commenced                                  n/a        n/a                                 n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                               0.59       0.62                                0.59           0.62                   Established                                0.04                          0.03            0.04           0.03
   Total                                     0.59       0.62                                0.59           0.62                   Total                                      0.04                          0.03            0.04           0.03

15220 Paper Bag Manufacturing                                                                                                  15210 Corrugated Paperboard and Paperboard Container Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                  n/a        n/a                                 n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                               0.03       0.02                                0.04           0.03
   Total                                                      n/a            n/a             n/a             n/a                  Total                                     0.03       0.02                                0.04           0.03

15230 Paper Stationery Manufacturing                                                                                           15220 Paper Bag Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.59           0.54            0.59           0.54                   Established                                               0.00          -0.01             n/a             n/a
   Total                                                     0.59           0.54            0.59           0.54                   Total                                                     0.00          -0.01             n/a             n/a

15240 Sanitary Paper Product Manufacturing                                                                                     15230 Paper Stationery Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.03           0.03            0.03           0.03
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.03           0.03            0.03           0.03

15290 Other Converted Paper Product Manufacturing                                                                              15240 Sanitary Paper Product Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                               0.45                           0.30            0.45           0.30                   Established                                                n/a            n/a             n/a             n/a
   Total                                     0.51                           0.37            0.51           0.37                   Total                                                      n/a            n/a             n/a             n/a

16110 Printing                                                                                                                 15290 Other Converted Paper Product Manufacturing
   Commenced                                                 0.65           0.63            0.65           0.63                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                               0.62           0.65            0.62           0.65                   Established                               0.04                           0.05            0.05           0.05
   Total                                                     0.62           0.65            0.62           0.65                   Total                                     0.05                           0.05            0.05           0.05

16120 Printing Support Services                                                                                                16110 Printing
   Commenced                                                 0.71           0.62            0.71           0.62                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.46           0.51            0.46           0.51                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.47           0.52            0.47           0.52                   Total                                                     0.04           0.04            0.04           0.04




                                                                                                                           Page 14 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


16200 Reproduction of Recorded Media                                                                                           16120 Printing Support Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.02           0.02            0.02           0.02
   Established                                               0.61           0.75            0.61           0.75                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.61           0.75            0.61           0.75                   Total                                                     0.04           0.04            0.04           0.04

17010 Petroleum Refining and Petroleum Fuel Manufacturing                                                                      16200 Reproduction of Recorded Media
   Commenced                                   n/a         n/a                               n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.48        0.35                              0.48           0.35                   Established                                               0.03           0.03            0.04           0.04
   Total                                      0.48        0.35                              0.48           0.35                   Total                                                     0.03           0.03            0.04           0.04

17090 Other Petroleum and Coal Product Manufacturing                                                                           17010 Petroleum Refining and Petroleum Fuel Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a                   Commenced                                   n/a         n/a                               n/a            n/a
   Established                               0.67                           0.71            0.67           0.71                   Established                                0.03        0.04                              0.03           0.04
   Total                                     0.67                           0.71            0.67           0.71                   Total                                      0.03        0.04                              0.03           0.04

18110 Industrial Gas Manufacturing                                                                                             17090 Other Petroleum and Coal Product Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                  n/a                            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                               0.02                           0.03            0.03           0.03
   Total                                                      n/a            n/a             n/a             n/a                  Total                                     0.02                           0.03            0.03           0.03

18120 Basic Organic Chemical Manufacturing                                                                                     18110 Industrial Gas Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.43           0.26            0.43           0.26                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.43           0.26            0.43           0.26                   Total                                                      n/a            n/a             n/a             n/a

18130 Basic Inorganic Chemical                                                                                                 18120 Basic Organic Chemical
Manufacturing                                                                                                                  Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.48           0.32            0.48           0.32                   Established                                               0.04           0.07            0.04           0.07
   Total                                                     0.48           0.32            0.48           0.32                   Total                                                     0.04           0.07            0.04           0.07

18210 Synthetic Resin and Synthetic                                                                                            18130 Basic Inorganic Chemical
Rubber Manufacturing                                                                                                           Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.67           0.65            0.67           0.65                   Established                                               0.04           0.05            0.04           0.05
   Total                                                     0.67           0.65            0.67           0.65                   Total                                                     0.04           0.05            0.04           0.05

18290 Other Basic Polymer                                                                                                      18210 Synthetic Resin and Synthetic
Manufacturing                                                                                                                  Rubber Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.03           0.03            0.03           0.04
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.03           0.03            0.03           0.04




                                                                                                                           Page 15 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

                                                                                                                               18290 Other Basic Polymer
18310 Fertiliser Manufacturing                                                                                                 Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.55           0.64            0.55           0.64                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.52           0.49            0.52           0.49                   Total                                                      n/a            n/a             n/a             n/a


18320 Pesticide Manufacturing                                                                                                  18310 Fertiliser Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.04           0.03            0.04           0.04
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.04           0.04            0.05           0.05

18410 Human Pharmaceutical and
Medicinal Product Manufacturing                                                                                                18320 Pesticide Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.79           0.83            0.79           0.83                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.79           0.83            0.79           0.83                   Total                                                      n/a            n/a             n/a             n/a


18420 Veterinary Pharmaceutical and                                                                                            18410 Human Pharmaceutical and
Medicinal Product Manufacturing                                                                                                Medicinal Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.69           0.92            0.69           0.92                   Established                                               0.01           0.00            0.01           0.00
   Total                                                     0.69           0.92            0.69           0.92                   Total                                                     0.01           0.00            0.01           0.00


18510 Cleaning Compound                                                                                                        18420 Veterinary Pharmaceutical and
Manufacturing                                                                                                                  Medicinal Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.58           0.61            0.58           0.61                   Established                                               0.01           0.01            0.02           0.01
   Total                                                     0.60           0.63            0.60           0.63                   Total                                                     0.01           0.01            0.02           0.01

18520 Cosmetic and Toiletry Preparation                                                                                        18510 Cleaning Compound
Manufacturing                                                                                                                  Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.45           0.39            0.45           0.39                   Established                                               0.03           0.03            0.04           0.04
   Total                                                     0.45           0.39            0.45           0.39                   Total                                                     0.03           0.03            0.04           0.04

                                                                                                                               18520 Cosmetic and Toiletry Preparation
18920 Explosive Manufacturing                                                                                                  Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.03           0.04            0.04           0.04
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.03           0.04            0.04           0.04




                                                                                                                           Page 16 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

18990 Other Basic Chemical Product
Manufacturing n.e.c.                                                                                                           18920 Explosive Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.46           0.61            0.46           0.61                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.46           0.61            0.46           0.61                   Total                                                      n/a            n/a             n/a             n/a

19110 Polymer Film and Sheet                                                                                                   18990 Other Basic Chemical Product
Packaging Material Manufacturing                                                                                               Manufacturing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.51           0.57            0.51           0.57                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.51           0.57            0.51           0.57                   Total                                                     0.02           0.02            0.02           0.02

19120 Rigid and Semi-Rigid Polymer                                                                                             19110 Polymer Film and Sheet
Product Manufacturing                                                                                                          Packaging Material Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.61           0.66            0.61           0.66                   Established                                               0.03           0.03            0.04           0.03
   Total                                                     0.61           0.66            0.61           0.66                   Total                                                     0.03           0.03            0.04           0.03

19130 Polymer Foam Product                                                                                                     19120 Rigid and Semi-Rigid Polymer
Manufacturing                                                                                                                  Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.06           -0.08             n/a            n/a
   Established                                               0.61           0.64            0.61           0.64                   Established                                              0.03            0.03            0.04           0.04
   Total                                                     0.61           0.63            0.61           0.63                   Total                                                    0.03            0.03            0.04           0.03

19140 Tyre Manufacturing                                                                                                       19130 Polymer Foam Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.63           0.75            0.63           0.75                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.63           0.75            0.63           0.75                   Total                                                     0.03           0.03            0.03           0.03

19150 Adhesive Manufacturing                                                                                                   19140 Tyre Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.53           0.62            0.53           0.62                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.53           0.62            0.53           0.62                   Total                                                     0.03           0.03            0.03           0.03

19160 Paint and Coatings Manufacturing                                                                                         19150 Adhesive Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.56           0.53            0.56           0.53                   Established                                               0.04           0.03            0.05           0.04
   Total                                                     0.56           0.53            0.56           0.53                   Total                                                     0.04           0.03            0.05           0.04

19190 Other Polymer Product Manufacturing                                                                                      19160 Paint and Coatings Manufacturing
   Commenced                                                 0.50           0.54            0.50           0.54                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.54           0.61            0.54           0.61                   Established                                               0.03           0.03            0.04           0.05
   Total                                                     0.54           0.58            0.54           0.58                   Total                                                     0.03           0.03            0.04           0.05




                                                                                                                           Page 17 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

19200 Natural Rubber Product Manufacturing                                                                                     19190 Other Polymer Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.72           0.71            0.72           0.71                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.72           0.71            0.72           0.71                   Total                                                     0.04           0.04            0.04           0.04

20100 Glass and Glass Product Manufacturing                                                                                    19200 Natural Rubber Product Manufacturing
   Commenced                                                 0.74           0.73            0.74           0.73                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.52           0.58            0.52           0.58                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.52           0.58            0.52           0.58                   Total                                                     0.03           0.03            0.03           0.03

20210 Clay Brick Manufacturing                                                                                                 20100 Glass and Glass Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.01           0.01            0.01           0.01
   Established                                               0.80           0.81            0.80           0.81                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.80           0.81            0.80           0.81                   Total                                                     0.04           0.04            0.04           0.04

20290 Other Ceramic Product Manufacturing                                                                                      20210 Clay Brick Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.52           0.55            0.52           0.55                   Established                                               0.04           0.03            0.04           0.03
   Total                                                     0.52           0.55            0.52           0.55                   Total                                                     0.04           0.03            0.04           0.03

20310 Cement and Lime Manufacturing                                                                                            20290 Other Ceramic Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.68           0.79            0.68           0.79                   Established                                               0.03           0.04            0.04           0.04
   Total                                                     0.68           0.79            0.68           0.79                   Total                                                     0.03           0.04            0.04           0.04

20320 Plaster Product Manufacturing                                                                                            20310 Cement and Lime Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.58           0.61            0.58           0.61                   Established                                               0.04           0.03            0.04           0.03
   Total                                                     0.58           0.61            0.58           0.61                   Total                                                     0.04           0.03            0.04           0.03

20330 Ready-Mixed Concrete Manufacturing                                                                                       20320 Plaster Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.64           0.78            0.64           0.78                   Established                                               0.02           0.02            0.03           0.03
   Total                                                     0.64           0.78            0.64           0.78                   Total                                                     0.02           0.02            0.03           0.03

20340 Concrete Product Manufacturing                                                                                           20330 Ready-Mixed Concrete Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.62           0.64            0.62           0.64                   Established                                               0.03           0.02            0.03           0.02
   Total                                                     0.63           0.65            0.63           0.65                   Total                                                     0.03           0.02            0.03           0.02

20900 Other Non-Metallic Mineral Product Manufacturing                                                                         20340 Concrete Product Manufacturing
   Commenced                                  0.65                          0.72            0.65           0.72                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.55                          0.61            0.55           0.61                   Established                                               0.03           0.03            0.04           0.04
   Total                                      0.59                          0.63            0.59           0.63                   Total                                                     0.03           0.03            0.04           0.04




                                                                                                                           Page 18 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


21100 Iron Smelting and Steel Manufacturing                                                                                    20900 Other Non-Metallic Mineral Product Manufacturing
   Commenced                                                 0.35           0.30            0.35           0.30                   Commenced                                  0.03                          0.03            0.04           0.03
   Established                                               0.50           0.55            0.50           0.55                   Established                                0.04                          0.04            0.04           0.04
   Total                                                     0.49           0.54            0.49           0.54                   Total                                      0.04                          0.04            0.04           0.04

21210 Iron and Steel Casting                                                                                                   21100 Iron Smelting and Steel Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.05           0.04            0.05           0.04
   Established                                               0.64           0.59            0.64           0.59                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.64           0.59            0.64           0.59                   Total                                                     0.04           0.04            0.04           0.04

21220 Steel Pipe and Tube Manufacturing                                                                                        21210 Iron and Steel Casting
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.62           0.68            0.62           0.68                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.62           0.68            0.62           0.68                   Total                                                     0.04           0.04            0.04           0.04

21310 Alumina Production                                                                                                       21220 Steel Pipe and Tube Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.02           0.03            0.03           0.03
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.02           0.03            0.03           0.03

21320 Aluminium Smelting                                                                                                       21310 Alumina Production
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.68           0.82            0.68           0.82                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.68           0.82            0.68           0.82                   Total                                                      n/a            n/a             n/a             n/a

21330 Copper, Silver, Lead and Zinc Smelting and Refining                                                                      21320 Aluminium Smelting
   Commenced                                    n/a                          n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                  n/a                          n/a             n/a             n/a                  Established                                               0.04           0.03            0.04           0.03
   Total                                        n/a                          n/a             n/a             n/a                  Total                                                     0.04           0.03            0.04           0.03

21390 Other Basic Non-Ferrous Metal Manufacturing                                                                              21330 Copper, Silver, Lead and Zinc Smelting and Refining
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a             n/a
   Established                                0.39                          0.41            0.39           0.41                   Established                                  n/a                          n/a             n/a             n/a
   Total                                      0.39                          0.41            0.39           0.41                   Total                                        n/a                          n/a             n/a             n/a

21410 Non-Ferrous Metal Casting                                                                                                21390 Other Basic Non-Ferrous Metal Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                               0.47           0.43            0.47           0.43                   Established                                0.04                          0.04            0.04           0.04
   Total                                                     0.47           0.43            0.47           0.43                   Total                                      0.04                          0.04            0.04           0.04

21420 Aluminium Rolling, Drawing, Extruding                                                                                    21410 Non-Ferrous Metal Casting
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.46           0.44            0.46           0.44                   Established                                               0.06           0.06            0.06           0.06




                                                                                                                           Page 19 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.46           0.44            0.46           0.44                    Total                                                    0.06           0.06            0.06           0.06

21490 Other Basic Non-Ferrous Metal Product Manufacturing                                                                      21420 Aluminium Rolling, Drawing, Extruding
   Commenced                                   n/a         n/a                               n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.48        0.56                              0.48           0.56                   Established                                               0.05           0.05            0.05           0.05
   Total                                      0.48        0.56                              0.48           0.56                   Total                                                     0.05           0.05            0.05           0.05

22100 Iron and Steel Forging                                                                                                   21490 Other Basic Non-Ferrous Metal Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   n/a         n/a                               n/a            n/a
   Established                                               0.48           0.44            0.48           0.44                   Established                                0.06        0.06                              0.06           0.06
   Total                                                     0.48           0.44            0.48           0.44                   Total                                      0.06        0.06                              0.06           0.06

22210 Structural Steel Fabricating                                                                                             22100 Iron and Steel Forging
   Commenced                                                 0.55           0.68            0.55           0.68                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.49           0.58            0.49           0.58                   Established                                               0.03           0.03            0.04           0.05
   Total                                                     0.49           0.59            0.49           0.59                   Total                                                     0.03           0.03            0.04           0.05

22220 Prefabricated Metal Building Manufacturing                                                                               22210 Structural Steel Fabricating
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                                 0.05           0.04            0.05           0.04
   Established                                 0.60                         0.69            0.60           0.69                   Established                                               0.04           0.04            0.05           0.04
   Total                                       0.60                         0.68            0.60           0.68                   Total                                                     0.04           0.04            0.05           0.04

22230 Architectural Aluminium Product Manufacturing                                                                            22220 Prefabricated Metal Building Manufacturing
   Commenced                                  0.72                          0.81            0.72           0.81                   Commenced                                   0.03                         0.04             n/a            n/a
   Established                                0.65                          0.72            0.65           0.72                   Established                                 0.03                         0.03            0.03           0.03
   Total                                      0.66                          0.72            0.66           0.72                   Total                                       0.03                         0.03            0.03           0.03

22240 Metal Roof and Guttering Manufacturing (except Aluminium)                                                                22230 Architectural Aluminium Product Manufacturing
   Commenced                                    n/a        n/a                               n/a            n/a                   Commenced                                  0.02                          0.03            0.03           0.03
   Established                                 0.52       0.50                              0.52           0.50                   Established                                0.03                          0.03            0.03           0.03
   Total                                       0.52       0.50                              0.52           0.50                   Total                                      0.03                          0.03            0.03           0.03

22290 Other Structural Metal Product Manufacturing                                                                             22240 Metal Roof and Guttering Manufacturing (except Aluminium)
   Commenced                                   0.36                         0.41            0.36           0.41                   Commenced                                    n/a        n/a                               n/a            n/a
   Established                                 0.65                         0.68            0.65           0.68                   Established                                 0.05       0.06                              0.05           0.06
   Total                                       0.63                         0.66            0.63           0.66                   Total                                       0.05       0.06                              0.05           0.06

22310 Boiler, Tank and Other Heavy Gauge Metal Container                   Manufacturing                                       22290 Other Structural Metal Product Manufacturing
   Commenced                                 0.57                           0.60       0.57                0.60                   Commenced                                   0.04                         0.04            0.04           0.04
   Established                               0.47                           0.47       0.47                0.47                   Established                                 0.03                         0.03            0.03           0.03
   Total                                     0.48                           0.47       0.48                0.47                   Total                                       0.03                         0.03            0.03           0.03

22390 Other Metal Container Manufacturing                                                                                      22310 Boiler, Tank and Other Heavy Gauge Metal Container Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                 0.03         0.03       0.03                                  0.03




                                                                                                                           Page 20 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.58           0.61            0.58           0.61                    Established                                              0.04           0.04            0.05           0.05
    Total                                                    0.58           0.61            0.58           0.61                    Total                                                    0.04           0.04            0.04           0.04

22400 Sheet Metal Product Manufacturing (except Metal Structural and Container Products)                                       22390 Other Metal Container Manufacturing
   Commenced                                  0.55         0.69        0.55        0.69                                           Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.49         0.54        0.49        0.54                                           Established                                               0.03           0.03            0.03           0.03
   Total                                      0.49         0.55        0.49        0.55                                           Total                                                     0.03           0.03            0.03           0.03

22910 Spring and Wire Product Manufacturing                                                                                    22400 Sheet Metal Product Manufacturing (except Metal Structural and Container Products)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                  0.06         0.05        0.06        0.05
   Established                                               0.68           0.75            0.68           0.75                   Established                                0.04         0.04        0.05        0.04
   Total                                                     0.65           0.74            0.65           0.74                   Total                                      0.04         0.04        0.05        0.04


22920 Nut, Bolt, Screw and Rivet Manufacturing                                                                                 22910 Spring and Wire Product Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.65                         0.62            0.65           0.62                   Established                                               0.03           0.04            0.03           0.04
   Total                                       0.68                         0.66            0.68           0.66                   Total                                                     0.04           0.04            0.03           0.04




22930 Metal Coating and Finishing                                                                                              22920 Nut, Bolt, Screw and Rivet Manufacturing
   Commenced                                                 0.45           0.37            0.45           0.37                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                               0.57           0.59            0.57           0.59                   Established                                 0.03                         0.04            0.03           0.04
   Total                                                     0.55           0.57            0.55           0.57                   Total                                       0.03                         0.04            0.03           0.04


22990 Other Fabricated Metal Product Manufacturing n.e.c.                                                                      22930 Metal Coating and Finishing
   Commenced                                  0.52                          0.57            0.52           0.57                   Commenced                                                 0.05           0.06            0.05           0.06
   Established                                0.51                          0.55            0.51           0.55                   Established                                               0.04           0.05            0.04           0.05
   Total                                      0.51                          0.55            0.51           0.55                   Total                                                     0.04           0.05            0.04           0.05

                                                                                                                               22990 Other Fabricated Metal Product
23110 Motor Vehicle Manufacturing                                                                                              Manufacturing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.47           0.43            0.47           0.43                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.47           0.43            0.47           0.43                   Total                                                     0.04           0.04            0.04           0.04

23120 Motor Vehicle Body and Trailer
Manufacturing                                                                                                                  23110 Motor Vehicle Manufacturing
   Commenced                                                 0.62           0.74            0.62           0.74                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.63           0.76            0.63           0.76                   Established                                               0.04           0.03            0.04           0.03
   Total                                                     0.63           0.76            0.63           0.76                   Total                                                     0.04           0.03            0.04           0.03




                                                                                                                           Page 21 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

23130 Automotive Electrical Component                                                                                          23120 Motor Vehicle Body and Trailer
Manufacturing                                                                                                                  Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.03           0.03            0.03           0.03
   Established                                               0.54           0.61            0.54           0.61                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.54           0.61            0.54           0.61                   Total                                                     0.03           0.03            0.03           0.03

23190 Other Motor Vehicle Parts                                                                                                23130 Automotive Electrical Component
Manufacturing                                                                                                                  Manufacturing
   Commenced                                                 0.38           0.39            0.38           0.39                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.55           0.62            0.55           0.62                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.54           0.60            0.54           0.60                   Total                                                     0.04           0.04            0.04           0.04

                                                                                                                               23190 Other Motor Vehicle Parts
23910 Shipbuilding and Repair Services                                                                                         Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.51           0.47            0.51           0.47                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.50           0.47            0.50           0.47                   Total                                                     0.03           0.03            0.03           0.03

23920 Boatbuilding and Repair Services                                                                                         23910 Shipbuilding and Repair Services
   Commenced                                                 0.16           0.12            0.16           0.12                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.55           0.61            0.55           0.61                   Established                                               0.05           0.04            0.05           0.04
   Total                                                     0.54           0.61            0.54           0.61                   Total                                                     0.05           0.04            0.05           0.04

23930 Railway Rolling Stock Manufacturing and Repair Services                                                                  23920 Boatbuilding and Repair Services
   Commenced                                    n/a         n/a                              n/a            n/a                   Commenced                                               -0.05            0.04          -0.05            0.06
   Established                                 0.41        0.60                             0.41           0.60                   Established                                              0.04            0.04           0.04            0.04
   Total                                       0.41        0.60                             0.41           0.60                   Total                                                    0.04            0.04           0.04            0.04

23940 Aircraft Manufacturing and Repair Services                                                                               23930 Railway Rolling Stock Manufacturing and Repair Services
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                    n/a         n/a                              n/a            n/a
   Established                                 0.42                         0.49            0.42           0.49                   Established                                 0.01        0.01                             0.02           0.03
   Total                                       0.41                         0.49            0.41           0.49                   Total                                       0.01        0.01                             0.02           0.03

23990 Other Transport Equipment Manufacturing n.e.c.                                                                           23940 Aircraft Manufacturing and Repair Services
   Commenced                                  n/a                            n/a             n/a            n/a                   Commenced                                     n/a                         n/a             n/a            n/a
   Established                               0.55                           0.63            0.55           0.63                   Established                                 0.05                         0.05            0.05           0.05
   Total                                     0.55                           0.63            0.55           0.63                   Total                                       0.05                         0.05            0.05           0.05

24110 Photographic, Optical and Ophthalmic Equipment Manufacturing                                                             23990 Other Transport Equipment Manufacturing n.e.c.
   Commenced                                   n/a        n/a                                n/a            n/a                   Commenced                                  n/a                            n/a             n/a            n/a
   Established                                0.62       0.70                               0.62           0.70                   Established                               0.03                           0.02            0.03           0.02
   Total                                      0.62       0.70                               0.62           0.70                   Total                                     0.03                           0.02            0.03           0.02

24120 Medical and Surgical Equipment Manufacturing                                                                             24110 Photographic, Optical and Ophthalmic Equipment Manufacturing




                                                                                                                           Page 22 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.44           0.41            0.44           0.41                    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.43           0.45            0.43           0.45                    Established                                              0.02           0.02            0.03           0.03
    Total                                                    0.45           0.45            0.45           0.45                    Total                                                    0.02           0.02            0.03           0.03

24190 Other Professional and Scientific Equipment Manufacturing                                                                24120 Medical and Surgical Equipment Manufacturing
   Commenced                                    n/a         n/a                              n/a            n/a                   Commenced                                -0.02                          -0.03          -0.01           -0.02
   Established                                 0.52        0.66                             0.52           0.66                   Established                               0.00                          -0.01           0.00           -0.01
   Total                                       0.52        0.63                             0.52           0.63                   Total                                     0.00                          -0.01           0.00           -0.01

24211 Computer and Related Equipment Manufacturing                                                                             24190 Other Professional and Scientific Equipment Manufacturing
   Commenced                                 n/a                             n/a             n/a            n/a                   Commenced                                    n/a         n/a                              n/a            n/a
   Established                             0.50                             0.65            0.50           0.65                   Established                                 0.04        0.04                             0.04           0.04
   Total                                   0.50                             0.63            0.50           0.63                   Total                                       0.04        0.04                             0.04           0.04

24219 Business Machine (Electronic) Manufacturing n.e.c.                                                                       24211 Computer and Related Equipment Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                 n/a                             n/a             n/a            n/a
   Established                                 0.48                         0.46            0.48           0.46                   Established                             0.04                             0.04            0.04           0.04
   Total                                       0.48                         0.46            0.48           0.46                   Total                                   0.04                             0.04            0.04           0.04

24220 Communication Equipment Manufacturing                                                                                    24219 Business Machine (Electronic) Manufacturing n.e.c.
   Commenced                                 n/a                             n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                              0.59                            0.70            0.59           0.70                   Established                                 0.04                         0.02            0.04           0.03
   Total                                    0.59                            0.70            0.59           0.70                   Total                                       0.04                         0.02            0.04           0.03

24290 Other Electronic Equipment Manufacturing                                                                                 24220 Communication Equipment Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                 n/a                             n/a             n/a            n/a
   Established                                0.60                          0.66            0.60           0.66                   Established                              0.03                            0.02            0.03           0.03
   Total                                      0.59                          0.66            0.59           0.66                   Total                                    0.03                            0.03            0.03           0.03

24310 Electric Cable and Wire Manufacturing                                                                                    24290 Other Electronic Equipment Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                               0.42           0.44            0.42           0.44                   Established                                0.04                          0.05            0.04           0.05
   Total                                                     0.41           0.40            0.41           0.40                   Total                                      0.04                          0.04            0.04           0.05

24320 Electric Lighting Equipment Manufacturing                                                                                24310 Electric Cable and Wire Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.52                         0.65            0.52           0.65                   Established                                               0.05           0.05            0.05           0.05
   Total                                       0.53                         0.65            0.53           0.65                   Total                                                     0.05           0.06            0.05           0.06

24390 Other Electrical Equipment Manufacturing                                                                                 24320 Electric Lighting Equipment Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.64                         0.70            0.64           0.70                   Established                                 0.04                         0.04            0.04           0.04
   Total                                       0.64                         0.70            0.64           0.70                   Total                                       0.04                         0.04            0.04           0.04




                                                                                                                           Page 23 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

24410 Whiteware Appliance Manufacturing                                                                                        24390 Other Electrical Equipment Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                               0.61           0.56            0.61           0.56                   Established                                 0.03                         0.03            0.03           0.03
   Total                                                     0.61           0.56            0.61           0.56                   Total                                       0.03                         0.03            0.03           0.03

24490 Other Domestic Appliance Manufacturing                                                                                   24410 Whiteware Appliance Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                               0.67                           0.89            0.67           0.89                   Established                                               0.03           0.04            0.03           0.04
   Total                                     0.67                           0.89            0.67           0.89                   Total                                                     0.03           0.04            0.03           0.04

24510 Pump and Compressor Manufacturing                                                                                        24490 Other Domestic Appliance Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                  n/a                            n/a             n/a            n/a
   Established                                               0.53           0.63            0.53           0.63                   Established                               0.04                           0.03            0.04           0.03
   Total                                                     0.53           0.66            0.53           0.66                   Total                                     0.03                           0.02            0.04           0.03

24520 Fixed Space Heating, Cooling and Ventilation Equipment Manufacturing                                                     24510 Pump and Compressor Manufacturing
   Commenced                                     n/a       n/a         n/a                                  n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.57       0.67        0.57                                 0.67                   Established                                               0.03           0.03            0.04           0.03
   Total                                       0.58       0.67        0.58                                 0.67                   Total                                                     0.03           0.03            0.04           0.03

24610 Agricultural Machinery and Equipment Manufacturing                                                                       24520 Fixed Space Heating, Cooling and Ventilation Equipment Manufacturing
   Commenced                                 0.64        0.62                               0.64           0.62                   Commenced                                     n/a       n/a         n/a                                  n/a
   Established                               0.61        0.68                               0.61           0.68                   Established                                 0.03       0.03        0.03                                 0.03
   Total                                     0.62        0.68                               0.62           0.68                   Total                                       0.03       0.03        0.03                                 0.03

24620 Mining and Construction Machinery Manufacturing                                                                          24610 Agricultural Machinery and Equipment Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a                   Commenced                                 0.02        0.03                               0.03           0.04
   Established                               0.52                           0.59            0.52           0.59                   Established                               0.03        0.03                               0.03           0.03
   Total                                     0.53                           0.59            0.53           0.59                   Total                                     0.03        0.03                               0.03           0.03

24630 Machine Tool and Parts Manufacturing                                                                                     24620 Mining and Construction Machinery Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                  n/a                            n/a             n/a            n/a
   Established                                               0.53           0.54            0.53           0.54                   Established                               0.03                           0.04            0.04           0.04
   Total                                                     0.53           0.56            0.53           0.56                   Total                                     0.03                           0.04            0.04           0.04

24690 Other Specialised Machinery and Equipment Manufacturing                                                                  24630 Machine Tool and Parts Manufacturing
   Commenced                                  n/a         n/a                                n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                               0.56        0.59                               0.56           0.59                   Established                                               0.04           0.04            0.04           0.04
   Total                                     0.56        0.59                               0.56           0.59                   Total                                                     0.04           0.04            0.04           0.04

24910 Lifting and Material Handling Equipment Manufacturing                                                                    24690 Other Specialised Machinery and Equipment Manufacturing
   Commenced                                    n/a         n/a                              n/a            n/a                   Commenced                                  n/a         n/a                                n/a            n/a
   Established                                 0.62        0.72                             0.62           0.72                   Established                               0.04        0.04                               0.04           0.04
   Total                                       0.62        0.72                             0.62           0.72                   Total                                     0.04        0.04                               0.04           0.04




                                                                                                                           Page 24 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


24990 Other Machinery and Equipment Manufacturing n.e.c.                                                                       24910 Lifting and Material Handling Equipment Manufacturing
   Commenced                                 n/a          n/a                                n/a            n/a                   Commenced                                    n/a         n/a                              n/a            n/a
   Established                              0.63         0.66                               0.63           0.66                   Established                                 0.04        0.04                             0.04           0.04
   Total                                    0.63         0.66                               0.63           0.66                   Total                                       0.04        0.04                             0.04           0.04

25110 Wooden Furniture and Upholstered Seat Manufacturing                                                                      24990 Other Machinery and Equipment Manufacturing n.e.c.
   Commenced                                 0.69        0.75                               0.69           0.75                   Commenced                                 n/a          n/a                                n/a            n/a
   Established                               0.62        0.65                               0.62           0.65                   Established                              0.04         0.03                               0.04           0.03
   Total                                     0.62        0.65                               0.62           0.65                   Total                                    0.04         0.03                               0.04           0.03

25120 Metal Furniture Manufacturing                                                                                            25110 Wooden Furniture and Upholstered Seat Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                 0.03        0.03                               0.03           0.03
   Established                                               0.53           0.57            0.53           0.57                   Established                               0.04        0.04                               0.04           0.04
   Total                                                     0.53           0.57            0.53           0.57                   Total                                     0.04        0.04                               0.04           0.04


25130 Mattress Manufacturing                                                                                                   25120 Metal Furniture Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.25           0.09            0.25           0.09                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.25           0.09            0.25           0.09                   Total                                                     0.04           0.04            0.04           0.04


25190 Other Furniture Manufacturing                                                                                            25130 Mattress Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.60           0.67            0.60           0.67                   Established                                               0.07           0.04            0.07           0.04
   Total                                                     0.60           0.67            0.60           0.67                   Total                                                     0.07           0.04            0.07           0.04

25910 Jewellery and Silverware
Manufacturing                                                                                                                  25190 Other Furniture Manufacturing
   Commenced                                                 0.48           0.55            0.48           0.55                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.55           0.61            0.55           0.61                   Established                                               0.03           0.03            0.04           0.04
   Total                                                     0.55           0.61            0.55           0.61                   Total                                                     0.03           0.03            0.04           0.04

25920 Toy, Sporting and Recreational                                                                                           25910 Jewellery and Silverware
Product Manufacturing                                                                                                          Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.03           0.02            0.03           0.02
   Established                                               0.64           0.68            0.64           0.68                   Established                                               0.03           0.04            0.04           0.04
   Total                                                     0.57           0.65            0.57           0.65                   Total                                                     0.03           0.04            0.04           0.04

                                                                                                                               25920 Toy, Sporting and Recreational
25990 Other Manufacturing n.e.c.                                                                                               Product Manufacturing
   Commenced                                                 0.40           0.38            0.40           0.38                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.52           0.58            0.52           0.58                   Established                                               0.03           0.03            0.03           0.03




                                                                                                                           Page 25 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.52           0.58            0.52           0.58                    Total                                                    0.03           0.03            0.03           0.03

d.Electricity, Gas, Water and Waste
Services                                                                                                                       25990 Other Manufacturing n.e.c.
26110 Fossil Fuel Electricity Generation                                                                                          Commenced                                                 0.05           0.04            0.05           0.04
   Commenced                                                  n/a            n/a             n/a            n/a                   Established                                               0.04           0.04            0.04           0.04
   Established                                               0.66           0.66            0.66           0.66                   Total                                                     0.04           0.04            0.04           0.04
   Total                                                     0.64           0.65            0.64           0.65
                                                                                                                               d.Electricity, Gas, Water and Waste
                                                                                                                               Services
26190 Other Electricity Generation                                                                                             26110 Fossil Fuel Electricity Generation
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.04           0.04            0.04           0.04
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.04           0.04            0.04           0.04

26200 Electricity Transmission                                                                                                 26190 Other Electricity Generation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 n/a             n/a             n/a             n/a
   Established                                               0.38           0.51            0.38           0.51                   Established                                             -0.07            0.01             n/a             n/a
   Total                                                     0.38           0.51            0.38           0.51                   Total                                                   -0.06            0.00             n/a             n/a

26300 Electricity Distribution                                                                                                 26200 Electricity Transmission
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.05           0.04            0.05           0.04
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.05           0.04            0.05           0.04

26400 On Selling Electricity and Electricity Market Operation                                                                  26300 Electricity Distribution
   Commenced                                       n/a                       n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a             n/a
   Established                                     n/a                       n/a             n/a             n/a                  Established                                               0.02           0.03             n/a             n/a
   Total                                           n/a                       n/a             n/a             n/a                  Total                                                     0.02           0.03             n/a             n/a

27000 Gas Supply                                                                                                               26400 On Selling Electricity and Electricity Market Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                       n/a                       n/a             n/a             n/a
   Established                                               0.51           0.54            0.51           0.54                   Established                                     n/a                       n/a             n/a             n/a
   Total                                                     0.51           0.54            0.51           0.54                   Total                                           n/a                       n/a             n/a             n/a

28110 Water Supply                                                                                                             27000 Gas Supply
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.64           0.68            0.62           0.66                   Established                                               0.03           0.03            0.04           0.04
   Total                                                     0.65           0.69            0.63           0.67                   Total                                                     0.03           0.03            0.04           0.04

28120 Sewerage and Drainage Services                                                                                           28110 Water Supply
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.51           0.54            0.51           0.54                   Established                                               0.02           0.03            0.03           0.03
   Total                                                     0.51           0.54            0.51           0.54                   Total                                                     0.02           0.02            0.03           0.03




                                                                                                                           Page 26 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


29110 Solid Waste Collection Services                                                                                          28120 Sewerage and Drainage Services
   Commenced                                                 0.59           0.55            0.59           0.55                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.57           0.55            0.57           0.55                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.57           0.55            0.57           0.55                   Total                                                     0.03           0.03            0.03           0.03

29190 Other Waste Collection Services                                                                                          29110 Solid Waste Collection Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.02           0.02            0.02           0.02
   Established                                               0.48           0.47            0.48           0.47                   Established                                               0.03           0.04            0.03           0.04
   Total                                                     0.48           0.48            0.48           0.48                   Total                                                     0.03           0.03            0.03           0.04

29210 Waste Treatment and Disposal Services                                                                                    29190 Other Waste Collection Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.48           0.44            0.48           0.44                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.49           0.46            0.48           0.44                   Total                                                     0.02           0.02            0.02           0.02

29220 Waste Remediation and Materials Recovery Services                                                                        29210 Waste Treatment and Disposal Services
   Commenced                                 0.46                           0.47            0.46           0.47                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                               0.52                           0.51            0.52           0.51                   Established                                               0.03           0.03            0.04           0.04
   Total                                     0.52                           0.51            0.52           0.51                   Total                                                     0.03           0.03            0.04           0.04

e.Construction                                                                                                                 29220 Waste Remediation and Materials Recovery Services
30110 House Construction                                                                                                          Commenced                                 0.01                           0.01            0.01           0.02
   Commenced                                                 0.60           0.64            0.60           0.64                   Established                               0.03                           0.03            0.03           0.03
   Established                                               0.52           0.59            0.52           0.59                   Total                                     0.03                           0.03            0.03           0.03
   Total                                                     0.53           0.59            0.53           0.59
                                                                                                                               e.Construction
30190 Other Residential Building Construction                                                                                  30110 House Construction
   Commenced                                                 0.50           0.57            0.49           0.54                   Commenced                                                 0.03           0.03            0.03           0.03
   Established                                               0.40           0.38            0.40           0.38                   Established                                               0.03           0.03            0.04           0.03
   Total                                                     0.40           0.39            0.40           0.39                   Total                                                     0.03           0.03            0.04           0.03

30200 Non-Residential Building Construction                                                                                    30190 Other Residential Building Construction
   Commenced                                                 0.53           0.58            0.53           0.58                   Commenced                                                 0.02           0.02            0.03           0.02
   Established                                               0.43           0.42            0.43           0.42                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.43           0.42            0.43           0.42                   Total                                                     0.04           0.04            0.04           0.04

31010 Road and Bridge Construction                                                                                             30200 Non-Residential Building Construction
   Commenced                                                 0.46           0.45            0.46           0.45                   Commenced                                                 0.01           0.02            0.03           0.03
   Established                                               0.56           0.57            0.56           0.57                   Established                                               0.04           0.04            0.05           0.05
   Total                                                     0.53           0.52            0.53           0.52                   Total                                                     0.04           0.04            0.05           0.04

31091 Swimming and Spa Pool Construction or Installation (Below Ground Concrete or Fibreglass)                                 31010 Road and Bridge Construction
   Commenced                                 0.58          0.64       0.58        0.64                                            Commenced                                                 0.02           0.02            0.03           0.02




                                                                                                                           Page 27 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.64           0.72            0.64           0.72                    Established                                              0.04           0.04            0.04           0.04
    Total                                                    0.63           0.69            0.63           0.69                    Total                                                    0.04           0.04            0.04           0.04

31099 Other Heavy and Civil Engineering Construction n.e.c.                                                                    31091 Swimming and Spa Pool Construction or Installation (Below Ground Concrete or Fibreglass)
   Commenced                                  0.57          0.59                            0.57           0.59                   Commenced                                 0.04          0.04       0.04        0.04
   Established                                0.47          0.49                            0.47           0.49                   Established                               0.03          0.03       0.03        0.03
   Total                                      0.48          0.49                            0.47           0.49                   Total                                     0.03          0.03       0.03        0.03

32110 Land Development and Subdivision                                                                                         31099 Other Heavy and Civil Engineering Construction n.e.c.
   Commenced                                                 0.40           0.35            0.40           0.35                   Commenced                                  0.02          0.02                            0.02           0.02
   Established                                               0.20           0.12            0.20           0.12                   Established                                0.04          0.04                            0.04           0.04
   Total                                                     0.20           0.12            0.20           0.12                   Total                                      0.04          0.04                            0.04           0.04

32120 Site Preparation Services                                                                                                32110 Land Development and Subdivision
   Commenced                                                 0.49           0.52            0.49           0.52                   Commenced                                                 0.03           0.02            0.04           0.03
   Established                                               0.45           0.46            0.45           0.46                   Established                                               0.06           0.07            0.06           0.07
   Total                                                     0.45           0.46            0.45           0.46                   Total                                                     0.06           0.07            0.06           0.07

32210 Concreting Services                                                                                                      32120 Site Preparation Services
   Commenced                                                 0.47           0.48            0.47           0.48                   Commenced                                               -0.01            0.01          -0.01            0.02
   Established                                               0.56           0.59            0.56           0.59                   Established                                              0.04            0.04           0.04            0.04
   Total                                                     0.56           0.59            0.56           0.59                   Total                                                    0.04            0.04           0.04            0.04

32220 Bricklaying Services                                                                                                     32210 Concreting Services
   Commenced                                                 0.30           0.27            0.30           0.27                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.34           0.32            0.34           0.32                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.34           0.31            0.34           0.31                   Total                                                     0.04           0.04            0.04           0.04

32230 Roofing Services                                                                                                         32220 Bricklaying Services
   Commenced                                                 0.38           0.31            0.38           0.31                   Commenced                                                 0.07           0.07            0.07           0.07
   Established                                               0.49           0.51            0.49           0.51                   Established                                               0.06           0.07            0.06           0.07
   Total                                                     0.48           0.51            0.48           0.51                   Total                                                     0.06           0.07            0.06           0.07

32240 Structural Steel Erection Services                                                                                       32230 Roofing Services
   Commenced                                                 0.39           0.39            0.39           0.39                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                               0.42           0.43            0.42           0.43                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.42           0.42            0.42           0.42                   Total                                                     0.04           0.04            0.04           0.04

32310 Plumbing Services                                                                                                        32240 Structural Steel Erection Services
   Commenced                                                 0.59           0.58            0.58           0.57                   Commenced                                                 0.05           0.06            0.05           0.06
   Established                                               0.56           0.59            0.56           0.59                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.56           0.59            0.56           0.59                   Total                                                     0.05           0.05            0.05           0.05

32320 Electrical Services                                                                                                      32310 Plumbing Services




                                                                                                                           Page 28 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.52           0.53            0.52           0.53                    Commenced                                                0.04           0.04            0.04           0.04
    Established                                              0.50           0.54            0.50           0.54                    Established                                              0.04           0.04            0.04           0.04
    Total                                                    0.50           0.54            0.50           0.54                    Total                                                    0.04           0.04            0.04           0.04

32330 Air Conditioning and Heating Services                                                                                    32320 Electrical Services
   Commenced                                                 0.48           0.57            0.48           0.57                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.58           0.63            0.58           0.63                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.58           0.62            0.58           0.62                   Total                                                     0.04           0.04            0.04           0.04

32340 Fire and Security Alarm Installation Services                                                                            32330 Air Conditioning and Heating Services
   Commenced                                     0.57                       0.51            0.57           0.51                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                   0.49                       0.54            0.49           0.54                   Established                                               0.04           0.04            0.04           0.04
   Total                                         0.50                       0.54            0.49           0.54                   Total                                                     0.04           0.04            0.04           0.04

32390 Other Building Installation Services                                                                                     32340 Fire and Security Alarm Installation Services
   Commenced                                                 0.47           0.44            0.47           0.44                   Commenced                                     0.03                       0.03            0.03           0.03
   Established                                               0.48           0.53            0.48           0.53                   Established                                   0.04                       0.04            0.04           0.04
   Total                                                     0.48           0.52            0.48           0.52                   Total                                         0.04                       0.04            0.04           0.04

32410 Plastering and Ceiling Services                                                                                          32390 Other Building Installation Services
   Commenced                                                 0.39           0.35            0.39           0.35                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.41           0.41            0.41           0.41                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.41           0.40            0.41           0.40                   Total                                                     0.04           0.04            0.04           0.04

32420 Carpentry Services                                                                                                       32410 Plastering and Ceiling Services
   Commenced                                                 0.42           0.40            0.42           0.40                   Commenced                                                 0.05           0.06            0.05           0.06
   Established                                               0.45           0.45            0.45           0.45                   Established                                               0.05           0.06            0.05           0.06
   Total                                                     0.45           0.45            0.45           0.45                   Total                                                     0.05           0.06            0.05           0.06

32430 Tiling and Carpeting Services                                                                                            32420 Carpentry Services
   Commenced                                                 0.35           0.34            0.35           0.34                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                               0.35           0.33            0.35           0.33                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.35           0.33            0.35           0.33                   Total                                                     0.05           0.05            0.05           0.05

32440 Painting and Decorating Services                                                                                         32430 Tiling and Carpeting Services
   Commenced                                                 0.43           0.41            0.43           0.41                   Commenced                                                 0.05           0.06            0.05           0.06
   Established                                               0.39           0.39            0.39           0.39                   Established                                               0.06           0.06            0.06           0.06
   Total                                                     0.39           0.39            0.39           0.39                   Total                                                     0.06           0.06            0.06           0.06

32450 Glazing Services                                                                                                         32440 Painting and Decorating Services
   Commenced                                                 0.55           0.58            0.55           0.58                   Commenced                                                 0.05           0.06            0.05           0.06
   Established                                               0.50           0.55            0.50           0.55                   Established                                               0.06           0.06            0.06           0.06
   Total                                                     0.50           0.55            0.50           0.55                   Total                                                     0.06           0.06            0.06           0.06




                                                                                                                           Page 29 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

32910 Landscape Construction Services                                                                                          32450 Glazing Services
   Commenced                                                 0.59           0.61            0.59           0.61                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.59           0.62            0.59           0.62                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.59           0.62            0.59           0.62                   Total                                                     0.04           0.04            0.04           0.04

32920 Hire of Construction Machinery with Operator                                                                             32910 Landscape Construction Services
   Commenced                                   0.44                         0.45            0.44           0.45                   Commenced                                                 0.03           0.03            0.03           0.03
   Established                                 0.46                         0.48            0.46           0.48                   Established                                               0.04           0.04            0.04           0.04
   Total                                       0.46                         0.48            0.46           0.48                   Total                                                     0.04           0.04            0.04           0.04

32990 Other Construction Services n.e.c.                                                                                       32920 Hire of Construction Machinery with Operator
   Commenced                                                 0.45           0.47            0.45           0.47                   Commenced                                  -0.07                        -0.02          -0.09           -0.04
   Established                                               0.49           0.51            0.49           0.51                   Established                                 0.04                         0.04           0.04            0.04
   Total                                                     0.49           0.51            0.49           0.51                   Total                                       0.04                         0.04           0.04            0.04

f.Wholesale Trade                                                                                                              32990 Other Construction Services n.e.c.
33110 Wool Wholesaling                                                                                                            Commenced                                                 0.04           0.04            0.04           0.04
   Commenced                                                 0.47           0.30            0.47           0.30                   Established                                               0.04           0.04            0.04           0.04
   Established                                               0.57           0.67            0.57           0.67                   Total                                                     0.04           0.04            0.04           0.04
   Total                                                     0.56           0.64            0.56           0.64
                                                                                                                               f.Wholesale Trade
33120 Cereal Grain Wholesaling                                                                                                 33110 Wool Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.04           0.03            0.04           0.03
   Established                                               0.75           0.87            0.75           0.87                   Established                                               0.03           0.02            0.03           0.03
   Total                                                     0.75           0.87            0.75           0.87                   Total                                                     0.03           0.03            0.03           0.03

33190 Other Agricultural Product Wholesaling                                                                                   33120 Cereal Grain Wholesaling
   Commenced                                                 0.82           0.86            0.82           0.86                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.64           0.67            0.64           0.67                   Established                                               0.01           0.01            0.01           0.01
   Total                                                     0.65           0.69            0.64           0.68                   Total                                                     0.01           0.01            0.01           0.01

33210 Petroleum Product Wholesaling                                                                                            33190 Other Agricultural Product Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.01            0.01            0.01           0.02
   Established                                               0.58           0.64            0.58           0.64                   Established                                              0.02            0.02            0.03           0.03
   Total                                                     0.57           0.61            0.57           0.61                   Total                                                    0.02            0.02            0.03           0.03

33221 Metal Waste and Scrap Wholesaling                                                                                        33210 Petroleum Product Wholesaling
   Commenced                                                 0.67           0.69            0.67           0.69                   Commenced                                                 0.09           0.08             n/a            n/a
   Established                                               0.62           0.64            0.62           0.64                   Established                                               0.02           0.02            0.03           0.03
   Total                                                     0.62           0.65            0.62           0.65                   Total                                                     0.02           0.02            0.03           0.03

33229 Other Metal and Mineral Wholesaling                                                                                      33221 Metal Waste and Scrap Wholesaling
   Commenced                                                 0.95           0.96            0.95           0.96                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.67           0.75            0.67           0.75                   Established                                               0.03           0.03            0.03           0.03




                                                                                                                           Page 30 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.70           0.78            0.70           0.78                    Total                                                    0.03           0.03            0.03           0.03

33230 Industrial and Agricultural Chemical Product Wholesaling                                                                 33229 Other Metal and Mineral Wholesaling
   Commenced                                    0.44        0.38                            0.44           0.38                   Commenced                                               -0.04            0.00          -0.04            0.00
   Established                                  0.72        0.80                            0.72           0.80                   Established                                              0.03            0.02           0.03            0.02
   Total                                        0.71        0.80                            0.71           0.80                   Total                                                    0.03            0.02           0.03            0.02

33310 Timber Wholesaling                                                                                                       33230 Industrial and Agricultural Chemical Product Wholesaling
   Commenced                                                 0.79           0.84            0.79           0.84                   Commenced                                    0.00        0.00                            0.02           0.01
   Established                                               0.59           0.68            0.59           0.68                   Established                                  0.02        0.02                            0.02           0.02
   Total                                                     0.65           0.71            0.65           0.71                   Total                                        0.02        0.02                            0.02           0.02

33320 Plumbing Goods Wholesaling                                                                                               33310 Timber Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.01           0.01            0.03           0.02
   Established                                               0.65           0.67            0.65           0.67                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.63           0.66            0.63           0.66                   Total                                                     0.02           0.02            0.02           0.02

33390 Other Hardware Goods Wholesaling                                                                                         33320 Plumbing Goods Wholesaling
   Commenced                                                 0.62           0.70            0.62           0.70                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.68           0.77            0.68           0.77                   Established                                               0.03           0.03            0.03           0.04
   Total                                                     0.69           0.77            0.69           0.77                   Total                                                     0.03           0.04            0.03           0.04

34110 Agricultural and Construction Machinery Wholesaling                                                                      33390 Other Hardware Goods Wholesaling
   Commenced                                   0.71       0.92                              0.71           0.92                   Commenced                                                 0.01           0.01            0.01           0.02
   Established                                 0.75       0.82                              0.75           0.82                   Established                                               0.02           0.02            0.03           0.02
   Total                                       0.75       0.82                              0.75           0.82                   Total                                                     0.02           0.02            0.03           0.02

34190 Other Specialised Industrial Machinery and Equipment Wholesaling                                                         34110 Agricultural and Construction Machinery Wholesaling
   Commenced                                   0.74        0.75        0.74                                0.75                   Commenced                                   0.02       0.00                              0.02           0.01
   Established                                 0.66        0.75        0.66                                0.75                   Established                                 0.02       0.02                              0.02           0.02
   Total                                       0.66        0.75        0.66                                0.75                   Total                                       0.02       0.02                              0.02           0.02

34910 Professional and Scientific Goods Wholesaling                                                                            34190 Other Specialised Industrial Machinery and Equipment Wholesaling
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                   0.00        0.01        0.01                                0.01
   Established                                 0.57                         0.65            0.57           0.65                   Established                                 0.02        0.02        0.03                                0.02
   Total                                       0.57                         0.65            0.57           0.65                   Total                                       0.02        0.02        0.03                                0.02

34920 Computer and Computer Peripheral Wholesaling                                                                             34910 Professional and Scientific Goods Wholesaling
   Commenced                                0.62                            0.90            0.62           0.90                   Commenced                                     n/a                         n/a             n/a            n/a
   Established                              0.54                            0.62            0.54           0.62                   Established                                 0.02                         0.02            0.02           0.02
   Total                                    0.54                            0.65            0.54           0.65                   Total                                       0.02                         0.02            0.02           0.02

34930 Telecommunication Goods Wholesaling                                                                                      34920 Computer and Computer Peripheral Wholesaling
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                0.00                            0.00            0.00           0.00




                                                                                                                           Page 31 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.62           0.68            0.62           0.68                    Established                                              0.03           0.03            0.03           0.03
    Total                                                    0.55           0.49            0.55           0.49                    Total                                                    0.03           0.02            0.03           0.03

34940 Other Electrical and Electronic Goods Wholesaling                                                                        34930 Telecommunication Goods Wholesaling
   Commenced                                   0.76                         0.79            0.76           0.79                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.68                         0.73            0.68           0.73                   Established                                               0.04           0.04            0.04           0.04
   Total                                       0.68                         0.73            0.68           0.73                   Total                                                     0.04           0.04            0.04           0.04

34990 Other Machinery and Equipment Wholesaling n.e.c.                                                                         34940 Other Electrical and Electronic Goods Wholesaling
   Commenced                                0.32                            0.13            0.32           0.13                   Commenced                                   0.00                         0.02            0.02           0.03
   Established                              0.68                            0.73            0.68           0.73                   Established                                 0.03                         0.03            0.03           0.03
   Total                                    0.61                            0.71            0.61           0.71                   Total                                       0.03                         0.02            0.03           0.03

35010 Car Wholesaling                                                                                                          34990 Other Machinery and Equipment Wholesaling n.e.c.
   Commenced                                                 0.73           0.92            0.73           0.92                   Commenced                                0.03                            0.03            0.03           0.03
   Established                                               0.62           0.81            0.62           0.81                   Established                              0.02                            0.02            0.02           0.02
   Total                                                     0.63           0.81            0.63           0.81                   Total                                    0.02                            0.02            0.02           0.02

35020 Commercial Vehicle Wholesaling                                                                                           35010 Car Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.03           0.01            0.03           0.01
   Established                                               0.92           0.92            0.82           0.91                   Established                                               0.01           0.01            0.02           0.01
   Total                                                     0.92           0.92            0.82           0.91                   Total                                                     0.01           0.01            0.02           0.01

35030 Trailer and Other Motor Vehicle Wholesaling                                                                              35020 Commercial Vehicle Wholesaling
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.73                         0.87            0.73           0.87                   Established                                               0.00           0.00            0.00           0.01
   Total                                       0.73                         0.87            0.73           0.87                   Total                                                     0.00           0.00            0.00           0.01

35040 Motor Vehicle New Parts Wholesaling                                                                                      35030 Trailer and Other Motor Vehicle Wholesaling
   Commenced                                                 0.69           0.79            0.69           0.79                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                               0.75           0.81            0.75           0.81                   Established                                 0.02                         0.02            0.03           0.02
   Total                                                     0.75           0.81            0.75           0.81                   Total                                       0.02                         0.02            0.03           0.02

35050 Motor Vehicle Dismantling and Used Parts Wholesaling                                                                     35040 Motor Vehicle New Parts Wholesaling
   Commenced                                  0.71         0.82                             0.71           0.82                   Commenced                                                 0.02           0.02            0.02           0.02
   Established                                0.65         0.73                             0.65           0.73                   Established                                               0.02           0.02            0.02           0.02
   Total                                      0.67         0.74                             0.67           0.74                   Total                                                     0.02           0.02            0.02           0.02

36010 General Line Grocery Wholesaling                                                                                         35050 Motor Vehicle Dismantling and Used Parts Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                  0.02         0.02                             0.02           0.02
   Established                                               0.73           0.84            0.73           0.84                   Established                                0.03         0.03                             0.03           0.03
   Total                                                     0.72           0.82            0.72           0.82                   Total                                      0.03         0.03                             0.03           0.03

36020 Meat, Poultry and Smallgoods Wholesaling                                                                                 36010 General Line Grocery Wholesaling




                                                                                                                           Page 32 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.76           0.89            0.76           0.89                    Commenced                                              -0.02           -0.01             n/a            n/a
    Established                                              0.67           0.87            0.67           0.87                    Established                                             0.00           -0.01            0.00           0.00
    Total                                                    0.67           0.87            0.67           0.87                    Total                                                   0.00           -0.01            0.00           0.00

36030 Dairy Produce Wholesaling                                                                                                36020 Meat, Poultry and Smallgoods Wholesaling
   Commenced                                                 0.49           0.40            0.49           0.40                   Commenced                                 -0.04                         -0.04          -0.02           -0.03
   Established                                               0.71           0.82            0.71           0.82                   Established                               -0.01                         -0.01          -0.01           -0.01
   Total                                                     0.70           0.81            0.70           0.81                   Total                                     -0.01                         -0.01          -0.01           -0.01

36040 Fish and Seafood Wholesaling                                                                                             36030 Dairy Produce Wholesaling
   Commenced                                                 0.77           0.93            0.77           0.93                   Commenced                                                 0.02           0.01            0.02           0.01
   Established                                               0.55           0.72            0.55           0.70                   Established                                               0.01           0.00            0.01           0.00
   Total                                                     0.57           0.73            0.57           0.73                   Total                                                     0.01           0.00            0.01           0.00

36050 Fruit and Vegetable Wholesaling                                                                                          36040 Fish and Seafood Wholesaling
   Commenced                                                 0.59           0.88            0.59           0.88                   Commenced                                                0.00           -0.01            0.00           0.00
   Established                                               0.63           0.75            0.62           0.74                   Established                                             -0.01           -0.01            0.00           0.00
   Total                                                     0.62           0.75            0.62           0.75                   Total                                                   -0.01           -0.01            0.00           0.00

36061 Liquor Wholesaling                                                                                                       36050 Fruit and Vegetable Wholesaling
   Commenced                                                 0.28           0.01            0.28           0.01                   Commenced                                               -0.03           -0.01          -0.01           -0.01
   Established                                               0.61           0.75            0.60           0.75                   Established                                             -0.01           -0.01          -0.01           -0.01
   Total                                                     0.59           0.75            0.58           0.75                   Total                                                   -0.01           -0.01          -0.01           -0.01

36062 Tobacco Product Wholesaling                                                                                              36061 Liquor Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.01            0.01            0.02           0.02
   Established                                               0.56           0.96            0.56           0.96                   Established                                              0.02            0.02            0.02           0.02
   Total                                                     0.56           0.96            0.56           0.96                   Total                                                    0.02            0.02            0.02           0.02

36090 Other Grocery Wholesaling                                                                                                36062 Tobacco Product Wholesaling
   Commenced                                                 0.68           0.78            0.68           0.78                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.69           0.79            0.69           0.79                   Established                                               0.00           0.00            0.00           0.00
   Total                                                     0.69           0.79            0.69           0.79                   Total                                                     0.00           0.00            0.00           0.00

37110 Textile Product Wholesaling                                                                                              36090 Other Grocery Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.00          -0.01            0.00           0.00
   Established                                               0.55           0.64            0.55           0.64                   Established                                               0.01           0.00            0.01           0.01
   Total                                                     0.55           0.64            0.55           0.64                   Total                                                     0.01           0.00            0.01           0.01

37120 Clothing and Footwear Wholesaling                                                                                        37110 Textile Product Wholesaling
   Commenced                                                 0.69           0.84            0.69           0.84                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.63           0.70            0.63           0.70                   Established                                               0.03           0.02            0.03           0.03
   Total                                                     0.64           0.72            0.64           0.72                   Total                                                     0.03           0.02            0.03           0.03




                                                                                                                           Page 33 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

37200 Pharmaceutical and Toiletry Goods Wholesaling                                                                            37120 Clothing and Footwear Wholesaling
   Commenced                                  0.58                          0.75            0.58           0.75                   Commenced                                                 0.02           0.01            0.03           0.02
   Established                                0.66                          0.74            0.65           0.74                   Established                                               0.03           0.02            0.03           0.03
   Total                                      0.66                          0.75            0.66           0.74                   Total                                                     0.03           0.02            0.03           0.03

37310 Furniture and Floor Covering Wholesaling                                                                                 37200 Pharmaceutical and Toiletry Goods Wholesaling
   Commenced                                   0.66                         0.71            0.66           0.71                   Commenced                                  0.01                          0.01            0.03           0.02
   Established                                 0.56                         0.65            0.56           0.65                   Established                                0.01                          0.02            0.02           0.02
   Total                                       0.57                         0.65            0.57           0.65                   Total                                      0.01                          0.02            0.02           0.02

37320 Jewellery and Watch Wholesaling                                                                                          37310 Furniture and Floor Covering Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   0.00                         0.01            0.01           0.02
   Established                                               0.55           0.60            0.55           0.60                   Established                                 0.02                         0.02            0.03           0.03
   Total                                                     0.55           0.60            0.55           0.60                   Total                                       0.02                         0.02            0.03           0.02

37330 Kitchen and Diningware Wholesaling                                                                                       37320 Jewellery and Watch Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.62           0.69            0.62           0.69                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.62           0.71            0.62           0.71                   Total                                                     0.03           0.03            0.03           0.03

37340 Toy and Sporting Goods Wholesaling                                                                                       37330 Kitchen and Diningware Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.01            0.00             n/a            n/a
   Established                                               0.57           0.70            0.57           0.70                   Established                                              0.02            0.02            0.02           0.02
   Total                                                     0.57           0.70            0.57           0.70                   Total                                                    0.02            0.02            0.02           0.02

37350 Book and Magazine Wholesaling                                                                                            37340 Toy and Sporting Goods Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.02           -0.03             n/a            n/a
   Established                                               0.66           0.68            0.66           0.68                   Established                                              0.03            0.02            0.03           0.03
   Total                                                     0.69           0.79            0.69           0.79                   Total                                                    0.02            0.02            0.03           0.02

37360 Paper Product Wholesaling                                                                                                37350 Book and Magazine Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.01           -0.01             n/a            n/a
   Established                                               0.59           0.71            0.59           0.71                   Established                                              0.02            0.02            0.02           0.02
   Total                                                     0.59           0.71            0.59           0.71                   Total                                                    0.02            0.02            0.02           0.02

37390 Other Goods Wholesaling n.e.c.                                                                                           37360 Paper Product Wholesaling
   Commenced                                                 0.63           0.84            0.63           0.84                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.59           0.68            0.59           0.68                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.59           0.70            0.59           0.70                   Total                                                     0.02           0.02            0.02           0.02

38000 Commission-Based Wholesaling                                                                                             37390 Other Goods Wholesaling n.e.c.
   Commenced                                                 0.49           0.42            0.49           0.42                   Commenced                                                 0.01           0.01            0.02           0.02
   Established                                               0.50           0.54            0.50           0.54                   Established                                               0.02           0.02            0.03           0.02
   Total                                                     0.50           0.52            0.50           0.52                   Total                                                     0.02           0.02            0.02           0.02




                                                                                                                           Page 34 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


g.Retail Trade                                                                                                                 38000 Commission-Based Wholesaling
39110 Car Retailing                                                                                                               Commenced                                                 0.04           0.05            0.05           0.05
   Commenced                                                 0.67           0.91            0.67           0.91                   Established                                               0.03           0.03            0.04           0.04
   Established                                               0.78           0.85            0.78           0.85                   Total                                                     0.03           0.03            0.04           0.04
   Total                                                     0.78           0.85            0.78           0.85
                                                                                                                               g.Retail Trade
39120 Motor Cycle Retailing                                                                                                    39110 Car Retailing
   Commenced                                                 0.69           0.92            0.69           0.92                   Commenced                                                 0.00           0.00            0.01           0.01
   Established                                               0.81           0.87            0.81           0.87                   Established                                               0.01           0.01            0.01           0.01
   Total                                                     0.80           0.88            0.80           0.88                   Total                                                     0.01           0.01            0.01           0.01

39130 Trailer and Other Motor Vehicle Retailing                                                                                39120 Motor Cycle Retailing
   Commenced                                    0.91                        0.96            0.91           0.96                   Commenced                                               -0.01            0.00          -0.03           -0.02
   Established                                  0.67                        0.84            0.67           0.84                   Established                                              0.01            0.01           0.01            0.01
   Total                                        0.68                        0.84            0.68           0.84                   Total                                                    0.01            0.01           0.01            0.01

39211 Motor Vehicle Battery Retailing                                                                                          39130 Trailer and Other Motor Vehicle Retailing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                    -0.01                       0.01            0.01           0.01
   Established                                               0.63           0.80            0.63           0.80                   Established                                   0.02                       0.01            0.02           0.01
   Total                                                     0.63           0.79            0.63           0.79                   Total                                         0.02                       0.01            0.02           0.01

39219 Motor Vehicle Parts Retailing n.e.c.                                                                                     39211 Motor Vehicle Battery Retailing
   Commenced                                                 0.85           0.87            0.85           0.87                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.79           0.84            0.79           0.84                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.79           0.84            0.79           0.84                   Total                                                     0.02           0.02            0.02           0.02

39220 Tyre Retailing                                                                                                           39219 Motor Vehicle Parts Retailing n.e.c.
   Commenced                                                 0.87           0.89            0.87           0.89                   Commenced                                                 0.00           0.02            0.03           0.03
   Established                                               0.78           0.84            0.78           0.84                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.79           0.84            0.79           0.84                   Total                                                     0.02           0.02            0.02           0.02

40000 Fuel Retailing                                                                                                           39220 Tyre Retailing
   Commenced                                                 0.91           0.94            0.91           0.94                   Commenced                                                 0.01           0.02            0.02           0.02
   Established                                               0.83           0.91            0.83           0.91                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.84           0.92            0.84           0.92                   Total                                                     0.02           0.02            0.02           0.02

41100 Supermarket and Grocery Stores                                                                                           40000 Fuel Retailing
   Commenced                                                 0.85           0.90            0.85           0.90                   Commenced                                                 0.01           0.00            0.01           0.01
   Established                                               0.83           0.89            0.83           0.89                   Established                                               0.01           0.01            0.01           0.01
   Total                                                     0.83           0.89            0.83           0.89                   Total                                                     0.01           0.01            0.01           0.01

41211 Meat Retailing (Except Poultry or Canned Meat)                                                                           41100 Supermarket and Grocery Stores
   Commenced                                   0.69                         0.82            0.69           0.82                   Commenced                                               -0.01            0.00            0.00           0.00




                                                                                                                           Page 35 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.74           0.84            0.74           0.84                    Established                                              0.00           0.00            0.01           0.00
    Total                                                    0.73           0.84            0.73           0.84                    Total                                                    0.00           0.00            0.00           0.00

41212 Fresh Fish Retailing                                                                                                     41211 Meat Retailing (Except Poultry or Canned Meat)
   Commenced                                                 0.67           0.73            0.67           0.73                   Commenced                                  -0.02                        -0.02          -0.02           -0.02
   Established                                               0.75           0.84            0.75           0.84                   Established                                -0.02                        -0.01          -0.02           -0.01
   Total                                                     0.75           0.84            0.75           0.84                   Total                                      -0.02                        -0.01          -0.02           -0.01

41213 Fresh Poultry Retailing                                                                                                  41212 Fresh Fish Retailing
   Commenced                                                 0.87           0.87            0.87           0.87                   Commenced                                               -0.01           -0.01            0.00          -0.01
   Established                                               0.84           0.91            0.84           0.91                   Established                                              0.00           -0.01            0.00          -0.01
   Total                                                     0.85           0.91            0.85           0.91                   Total                                                    0.00           -0.01            0.00          -0.01

41220 Fruit and Vegetable Retailing                                                                                            41213 Fresh Poultry Retailing
   Commenced                                                 0.81           0.84            0.81           0.84                   Commenced                                               -0.01           -0.01          -0.01           -0.01
   Established                                               0.73           0.85            0.73           0.85                   Established                                             -0.02           -0.02          -0.01           -0.02
   Total                                                     0.73           0.85            0.73           0.85                   Total                                                   -0.01           -0.02          -0.01           -0.01

41230 Liquor Retailing                                                                                                         41220 Fruit and Vegetable Retailing
   Commenced                                                 0.91           0.93            0.89           0.90                   Commenced                                               -0.02           -0.01          -0.01           -0.01
   Established                                               0.72           0.86            0.72           0.86                   Established                                             -0.01           -0.01          -0.01           -0.01
   Total                                                     0.73           0.86            0.72           0.86                   Total                                                   -0.01           -0.01          -0.01           -0.01

41290 Other Specialised Food Retailing                                                                                         41230 Liquor Retailing
   Commenced                                                 0.79           0.84            0.79           0.84                   Commenced                                               -0.01            0.00            0.00           0.01
   Established                                               0.73           0.80            0.72           0.80                   Established                                              0.01            0.01            0.01           0.01
   Total                                                     0.73           0.81            0.73           0.81                   Total                                                    0.01            0.01            0.01           0.01

42110 Furniture Retailing                                                                                                      41290 Other Specialised Food Retailing
   Commenced                                                 0.67           0.75            0.67           0.75                   Commenced                                                 0.00           0.00            0.01           0.01
   Established                                               0.60           0.74            0.60           0.74                   Established                                               0.01           0.01            0.01           0.01
   Total                                                     0.61           0.74            0.61           0.74                   Total                                                     0.01           0.01            0.01           0.01

42120 Floor Coverings Retailing                                                                                                42110 Furniture Retailing
   Commenced                                                 0.58           0.82            0.58           0.82                   Commenced                                                 0.00           0.01            0.01           0.01
   Established                                               0.72           0.80            0.72           0.80                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.71           0.80            0.71           0.80                   Total                                                     0.02           0.02            0.02           0.02

42130 Houseware Retailing                                                                                                      42120 Floor Coverings Retailing
   Commenced                                                 0.65           0.70            0.65           0.70                   Commenced                                                 0.02           0.01            0.02           0.01
   Established                                               0.77           0.83            0.77           0.83                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.77           0.82            0.77           0.82                   Total                                                     0.02           0.02            0.02           0.02

42140 Manchester and Other Textile Goods Retailing                                                                             42130 Houseware Retailing




                                                                                                                           Page 36 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.62           0.74            0.62           0.74                    Commenced                                              -0.04            0.00          -0.01            0.01
    Established                                              0.62           0.73            0.62           0.73                    Established                                             0.02            0.02           0.02            0.02
    Total                                                    0.62           0.73            0.62           0.73                    Total                                                   0.01            0.02           0.02            0.02

42210 Electrical, Electronic and Gas Appliance Retailing                                                                       42140 Manchester and Other Textile Goods Retailing
   Commenced                                     0.81                       0.83            0.81           0.83                   Commenced                                  0.00                          0.00            0.02           0.02
   Established                                   0.78                       0.82            0.78           0.82                   Established                                0.02                          0.02            0.02           0.02
   Total                                         0.78                       0.82            0.78           0.82                   Total                                      0.02                          0.02            0.02           0.02

42220 Computer and Computer Peripheral Retailing                                                                               42210 Electrical, Electronic and Gas Appliance Retailing
   Commenced                                  0.83                          0.92            0.83           0.92                   Commenced                                     0.02                       0.02            0.02           0.03
   Established                                0.70                          0.79            0.70           0.79                   Established                                   0.02                       0.02            0.02           0.02
   Total                                      0.71                          0.79            0.71           0.79                   Total                                         0.02                       0.02            0.02           0.02

42290 Other Electrical and Electronic Goods Retailing                                                                          42220 Computer and Computer Peripheral Retailing
   Commenced                                    0.51                        0.70            0.51           0.70                   Commenced                                  0.01                          0.01            0.01           0.01
   Established                                  0.74                        0.84            0.73           0.83                   Established                                0.02                          0.02            0.02           0.02
   Total                                        0.72                        0.80            0.72           0.80                   Total                                      0.02                          0.02            0.02           0.02

42310 Hardware and Building Supplies Retailing                                                                                 42290 Other Electrical and Electronic Goods Retailing
   Commenced                                   0.79                         0.83            0.79           0.83                   Commenced                                   -0.06                       -0.01            0.02           0.02
   Established                                 0.76                         0.83            0.76           0.83                   Established                                  0.02                        0.02            0.02           0.02
   Total                                       0.76                         0.83            0.76           0.83                   Total                                        0.01                        0.02            0.02           0.02

42320 Garden Supplies Retailing                                                                                                42310 Hardware and Building Supplies Retailing
   Commenced                                                 0.76           0.75            0.76           0.75                   Commenced                                   0.00                         0.01            0.02           0.02
   Established                                               0.67           0.74            0.67           0.74                   Established                                 0.02                         0.02            0.02           0.02
   Total                                                     0.67           0.74            0.67           0.74                   Total                                       0.02                         0.02            0.02           0.02

42410 Sport and Camping Equipment Retailing                                                                                    42320 Garden Supplies Retailing
   Commenced                                                 0.83           0.85            0.83           0.85                   Commenced                                                 0.01           0.02            0.02           0.02
   Established                                               0.74           0.82            0.74           0.82                   Established                                               0.02           0.02            0.03           0.03
   Total                                                     0.75           0.82            0.75           0.82                   Total                                                     0.02           0.02            0.03           0.03

42420 Entertainment Media Retailing                                                                                            42410 Sport and Camping Equipment Retailing
   Commenced                                                 0.80           0.93            0.80           0.93                   Commenced                                -0.01                           0.00            0.01           0.02
   Established                                               0.77           0.82            0.77           0.82                   Established                               0.02                           0.02            0.02           0.02
   Total                                                     0.78           0.83            0.78           0.83                   Total                                     0.01                           0.02            0.02           0.02

42430 Toy and Game Retailing                                                                                                   42420 Entertainment Media Retailing
   Commenced                                                 0.81           0.83            0.81           0.83                   Commenced                                                 0.01           0.01            0.01           0.01
   Established                                               0.76           0.84            0.75           0.84                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.78           0.84            0.76           0.84                   Total                                                     0.02           0.02            0.02           0.02




                                                                                                                           Page 37 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

42441 Newsagents                                                                                                               42430 Toy and Game Retailing
   Commenced                                                 0.78           0.87            0.78           0.87                   Commenced                                               -0.02            0.00            0.02           0.02
   Established                                               0.78           0.85            0.78           0.85                   Established                                              0.02            0.02            0.02           0.02
   Total                                                     0.78           0.85            0.78           0.85                   Total                                                    0.02            0.02            0.02           0.02

42442 Book Retailing                                                                                                           42441 Newsagents
   Commenced                                                 0.81           0.86            0.81           0.86                   Commenced                                                 0.00           0.00            0.01           0.01
   Established                                               0.68           0.79            0.68           0.79                   Established                                               0.01           0.01            0.01           0.01
   Total                                                     0.69           0.80            0.69           0.80                   Total                                                     0.01           0.01            0.01           0.01

42450 Marine Equipment Retailing                                                                                               42442 Book Retailing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.02            0.01            0.02           0.02
   Established                                               0.75           0.86            0.75           0.86                   Established                                              0.02            0.02            0.02           0.02
   Total                                                     0.75           0.86            0.75           0.86                   Total                                                    0.02            0.02            0.02           0.02

42510 Clothing Retailing                                                                                                       42450 Marine Equipment Retailing
   Commenced                                                 0.65           0.78            0.65           0.78                   Commenced                                               -0.02           -0.01             n/a            n/a
   Established                                               0.74           0.81            0.74           0.81                   Established                                              0.02            0.01            0.02           0.01
   Total                                                     0.74           0.81            0.74           0.81                   Total                                                    0.01            0.01            0.02           0.01

42520 Footwear Retailing                                                                                                       42510 Clothing Retailing
   Commenced                                                 0.85           0.83            0.85           0.83                   Commenced                                                 0.00           0.00            0.01           0.01
   Established                                               0.75           0.80            0.75           0.80                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.76           0.80            0.76           0.80                   Total                                                     0.02           0.02            0.02           0.02

42530 Watch and Jewellery Retailing                                                                                            42520 Footwear Retailing
   Commenced                                                 0.74           0.78            0.74           0.78                   Commenced                                                 0.01           0.01            0.01           0.02
   Established                                               0.70           0.73            0.70           0.73                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.70           0.73            0.70           0.73                   Total                                                     0.02           0.02            0.02           0.02

42590 Other Personal Accessory Retailing                                                                                       42530 Watch and Jewellery Retailing
   Commenced                                                 0.68           0.85            0.68           0.85                   Commenced                                                 0.02           0.03            0.02           0.03
   Established                                               0.59           0.72            0.59           0.72                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.60           0.73            0.60           0.73                   Total                                                     0.03           0.03            0.03           0.03

42600 Department Stores                                                                                                        42590 Other Personal Accessory Retailing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.02           0.02            0.02           0.02
   Established                                               0.57           0.74            0.57           0.74                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.58           0.74            0.58           0.74                   Total                                                     0.02           0.02            0.02           0.02

42711 Chemist or Pharmacy Operations                                                                                           42600 Department Stores
   Commenced                                                 0.87           0.90            0.87           0.90                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.88           0.91            0.88           0.91                   Established                                               0.01           0.01            0.02           0.01
   Total                                                     0.88           0.91            0.88           0.91                   Total                                                     0.02           0.01            0.02           0.01




                                                                                                                           Page 38 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


42712 Cosmetics, Perfumes and Toiletry Goods Retailing (Except Direct Marketing) n.e.c.                                        42711 Chemist or Pharmacy Operations
   Commenced                                  0.52         0.68        0.52         0.68                                          Commenced                                               -0.06           -0.06          -0.05           -0.06
   Established                                0.75         0.81        0.74         0.81                                          Established                                             -0.06           -0.06          -0.06           -0.06
   Total                                      0.75         0.81        0.74         0.81                                          Total                                                   -0.06           -0.06          -0.06           -0.06

42720 Stationery Goods Retailing                                                                                               42712 Cosmetics, Perfumes and Toiletry Goods Retailing (Except Direct Marketing) n.e.c.
   Commenced                                                 0.42           0.48            0.42           0.48                   Commenced                                 -0.06        -0.06        -0.04       -0.02
   Established                                               0.79           0.84            0.79           0.84                   Established                                0.02         0.02         0.02        0.02
   Total                                                     0.79           0.83            0.79           0.83                   Total                                      0.02         0.02         0.02        0.02

42731 Pawnbroking                                                                                                              42720 Stationery Goods Retailing
   Commenced                                                 0.73           0.71            0.73           0.71                   Commenced                                                 0.02           0.02            0.04           0.03
   Established                                               0.66           0.72            0.66           0.72                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.68           0.71            0.68           0.71                   Total                                                     0.02           0.02            0.02           0.02

42732 Antiques Retailing (Except Pawnbroking or Disposal Stores)                                                               42731 Pawnbroking
   Commenced                                   0.37        0.28                             0.37           0.28                   Commenced                                                 0.01           0.01            0.01           0.01
   Established                                 0.66        0.70                             0.66           0.70                   Established                                               0.01           0.01            0.02           0.01
   Total                                       0.65        0.70                             0.65           0.70                   Total                                                     0.01           0.01            0.02           0.01

42733 Disposal Stores (Second Hand Goods Retailing Except                   Pawnbroking and Antiques)                          42732 Antiques Retailing (Except Pawnbroking or Disposal Stores)
   Commenced                                 0.60                           0.49       0.60        0.49                           Commenced                                   0.01        0.01                             0.04           0.04
   Established                               0.66                           0.73       0.66        0.73                           Established                                 0.02        0.02                             0.03           0.03
   Total                                     0.66                           0.73       0.66        0.73                           Total                                       0.02        0.02                             0.03           0.03

42740 Flower Retailing                                                                                                         42733 Disposal Stores (Second Hand Goods Retailing Except                   Pawnbroking and Antiques)
   Commenced                                                 0.78           0.79            0.78           0.79                   Commenced                                 0.02                           0.02       0.03        0.04
   Established                                               0.76           0.80            0.76           0.80                   Established                               0.02                           0.02       0.03        0.03
   Total                                                     0.76           0.80            0.76           0.80                   Total                                     0.02                           0.02       0.03        0.03

42791 Swimming Pool and Spa Retailing                                                                                          42740 Flower Retailing
   Commenced                                                 0.32           0.25            0.32           0.25                   Commenced                                                 0.01           0.01            0.01           0.01
   Established                                               0.65           0.73            0.65           0.73                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.64           0.72            0.64           0.72                   Total                                                     0.02           0.02            0.02           0.02

42792 Art Dealers (Including Retail Art Gallery Operation Except by Direct Marketing)                                          42791 Swimming Pool and Spa Retailing
   Commenced                                     0.56        0.56         0.56        0.56                                        Commenced                                               -0.02            0.01            0.03           0.04
   Established                                   0.66        0.70         0.66        0.70                                        Established                                              0.02            0.02            0.03           0.03
   Total                                         0.66        0.70         0.66        0.70                                        Total                                                    0.02            0.02            0.03           0.03

42793 Adult Sex Shop Operation                                                                                                 42792 Art Dealers (Including Retail Art Gallery Operation Except by Direct Marketing)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                     -0.01       0.00         0.01        0.02
   Established                                               0.58           0.60            0.58           0.60                   Established                                    0.02       0.02         0.03        0.03




                                                                                                                           Page 39 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.58           0.61            0.58           0.61                    Total                                                    0.02           0.02            0.03           0.03

42794 Pets Retailing                                                                                                           42793 Adult Sex Shop Operation
   Commenced                                                 0.84           0.88            0.84           0.88                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.75           0.82            0.75           0.82                   Established                                               0.03           0.04            0.04           0.04
   Total                                                     0.76           0.82            0.76           0.82                   Total                                                     0.03           0.04            0.04           0.04

42799 Other Store-Based Retailing n.e.c.                                                                                       42794 Pets Retailing
   Commenced                                                 0.79           0.85            0.79           0.85                   Commenced                                                 0.00           0.00            0.02           0.02
   Established                                               0.74           0.79            0.73           0.79                   Established                                               0.02           0.02            0.02           0.02
   Total                                                     0.74           0.80            0.74           0.80                   Total                                                     0.02           0.02            0.02           0.02

43101 Cosmetics, Perfumes and Toiletry Goods Retailing by Direct Marketing (Except                                        4
                                                                                                          Commission Based) 2799 Other Store-Based Retailing n.e.c.
   Commenced                                  0.68         0.61        0.68                                0.61               Commenced                                                     0.00           0.00            0.02           0.01
   Established                                0.70         0.78        0.70                                0.78               Established                                                   0.02           0.02            0.02           0.02
   Total                                      0.70         0.73        0.70                                0.73               Total                                                         0.02           0.02            0.02           0.02

43102 Jewellery Retailing by Direct Marketing (Except Commission Based)                                                        43101 Cosmetics, Perfumes and Toiletry Goods Retailing by Direct Marketing (Except                        Commission Based)
   Commenced                                     n/a        n/a         n/a                                 n/a                   Commenced                                 -0.01         0.02       -0.01                                0.02
   Established                                  0.52       0.65        0.52                                0.65                   Established                                0.02         0.02        0.03                                0.02
   Total                                        0.52       0.65        0.52                                0.65                   Total                                      0.02         0.02        0.03                                0.02

43109 Non-Store Retailing n.e.c.                                                                                               43102 Jewellery Retailing by Direct Marketing (Except Commission Based)
   Commenced                                                 0.57           0.72            0.57           0.72                   Commenced                                     n/a        n/a         n/a                                 n/a
   Established                                               0.61           0.75            0.61           0.75                   Established                                  0.02       0.03        0.03                                0.03
   Total                                                     0.61           0.75            0.61           0.75                   Total                                        0.02       0.03        0.03                                0.03

43201 Cosmetics, Perfumes and Toiletry Goods Retailing Commission Based                                                        43109 Non-Store Retailing n.e.c.
   Commenced                                   n/a         n/a        n/a                                   n/a                   Commenced                                                 0.01           0.01            0.02           0.02
   Established                                0.70        0.78       0.70                                  0.78                   Established                                               0.01           0.01            0.01           0.01
   Total                                      0.70        0.78       0.70                                  0.78                   Total                                                     0.01           0.01            0.02           0.01

43202 Jewellery Retailing Commission Based                                                                                     43201 Cosmetics, Perfumes and Toiletry Goods Retailing Commission Based
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   n/a         n/a        n/a                                   n/a
   Established                                               0.49           0.48            0.49           0.48                   Established                                0.01        0.01       0.02                                  0.01
   Total                                                     0.49           0.48            0.49           0.48                   Total                                      0.01        0.01       0.02                                  0.01

43209 Retail Commission-Based Buying and/or Selling n.e.c.                                                                     43202 Jewellery Retailing Commission Based
   Commenced                                 0.25          0.21                             0.25           0.21                   Commenced                                                 n/a             n/a            n/a             n/a
   Established                               0.58          0.66                             0.58           0.66                   Established                                             -0.01            0.00          -0.01            0.00
   Total                                     0.56          0.62                             0.56           0.62                   Total                                                   -0.01            0.00          -0.01            0.00

h.Accommodation and Food Services                                                                                              43209 Retail Commission-Based Buying and/or Selling n.e.c.
44000 Accommodation                                                                                                               Commenced                                 0.00          0.00                             0.02           0.02




                                                                                                                           Page 40 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.65           0.68            0.65           0.68                    Established                                              0.02           0.02            0.03           0.02
    Established                                              0.53           0.58            0.53           0.58                    Total                                                    0.02           0.02            0.03           0.02
    Total                                                    0.54           0.58            0.53           0.58
                                                                                                                               h.Accommodation and Food Services
45110 Cafes and Restaurants                                                                                                    44000 Accommodation
   Commenced                                                 0.74           0.78            0.74           0.78                   Commenced                                                 0.03           0.03            0.04           0.04
   Established                                               0.70           0.75            0.70           0.75                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.71           0.75            0.71           0.75                   Total                                                     0.04           0.04            0.04           0.04

45120 Takeaway Food Services                                                                                                   45110 Cafes and Restaurants
   Commenced                                                 0.76           0.79            0.76           0.79                   Commenced                                                 0.04           0.04            0.05           0.05
   Established                                               0.72           0.77            0.72           0.77                   Established                                               0.05           0.05            0.05           0.06
   Total                                                     0.73           0.77            0.73           0.77                   Total                                                     0.05           0.05            0.05           0.06

45130 Catering Services                                                                                                        45120 Takeaway Food Services
   Commenced                                                 0.55           0.55            0.55           0.55                   Commenced                                                 0.03           0.04            0.04           0.04
   Established                                               0.64           0.69            0.64           0.69                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.64           0.68            0.64           0.67                   Total                                                     0.04           0.04            0.04           0.04

45200 Pubs, Taverns and Bars                                                                                                   45130 Catering Services
   Commenced                                                 0.81           0.86            0.81           0.86                   Commenced                                                 0.06           0.07            0.07           0.07
   Established                                               0.74           0.78            0.73           0.78                   Established                                               0.05           0.06            0.06           0.06
   Total                                                     0.74           0.79            0.74           0.79                   Total                                                     0.05           0.06            0.06           0.06

45301 Licensed Clubs (Hospitality) Operation                                                                                   45200 Pubs, Taverns and Bars
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.01           0.02            0.02           0.02
   Established                                               0.52           0.65            0.52           0.65                   Established                                               0.03           0.03            0.04           0.03
   Total                                                     0.52           0.65            0.52           0.65                   Total                                                     0.03           0.03            0.03           0.03

45302 Unlicensed Clubs (Hospitality) Operation                                                                                 45301 Licensed Clubs (Hospitality) Operation
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.22                         0.18            0.22           0.18                   Established                                               0.05           0.05            0.05           0.05
   Total                                       0.22                         0.18            0.22           0.18                   Total                                                     0.05           0.05            0.05           0.05

i.Transport, Postal and Warehousing                                                                                            45302 Unlicensed Clubs (Hospitality) Operation
46100 Road Freight Transport                                                                                                      Commenced                                    n/a                          n/a             n/a            n/a
    Commenced                                                0.54           0.53            0.54           0.53                   Established                                 0.04                         0.06            0.04           0.06
    Established                                              0.48           0.49            0.48           0.49                   Total                                       0.04                         0.06            0.04           0.06
    Total                                                    0.48           0.49            0.48           0.49
                                                                                                                               i.Transport, Postal and Warehousing
46210 Interurban and Rural Bus Transport                                                                                       46100 Road Freight Transport
   Commenced                                                  n/a            n/a             n/a            n/a                    Commenced                                                0.01           0.02            0.01           0.02
   Established                                               0.52           0.56            0.52           0.56                    Established                                              0.04           0.04            0.04           0.04
   Total                                                     0.52           0.56            0.52           0.56                    Total                                                    0.04           0.04            0.04           0.04




                                                                                                                           Page 41 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


46220 Urban Bus Transport (Including Tramway)                                                                                  46210 Interurban and Rural Bus Transport
   Commenced                                 0.54                           0.50            0.54           0.50                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                               0.42                           0.41            0.42           0.41                   Established                                               0.03           0.03            0.03           0.04
   Total                                     0.42                           0.41            0.42           0.41                   Total                                                     0.03           0.03            0.03           0.04

46231 Taxi Service Operation                                                                                                   46220 Urban Bus Transport (Including Tramway)
   Commenced                                                 0.63           0.60            0.63           0.60                   Commenced                                 0.03                           0.03            0.03           0.03
   Established                                               0.45           0.47            0.45           0.47                   Established                               0.05                           0.05            0.05           0.05
   Total                                                     0.45           0.47            0.45           0.47                   Total                                     0.05                           0.05            0.05           0.05

46239 Other Road Transport (Except Taxi)                                                                                       46231 Taxi Service Operation
   Commenced                                                 0.53           0.54            0.53           0.54                   Commenced                                                 0.02           0.03            0.03           0.03
   Established                                               0.52           0.56            0.52           0.56                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.52           0.56            0.52           0.56                   Total                                                     0.04           0.04            0.04           0.04

47100 Rail Freight Transport                                                                                                   46239 Other Road Transport (Except Taxi)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.05           -0.02          -0.05            0.01
   Established                                               0.31           0.20            0.31           0.20                   Established                                              0.03            0.03           0.03            0.04
   Total                                                     0.31           0.20            0.31           0.20                   Total                                                    0.03            0.03           0.03            0.04

47200 Rail Passenger Transport                                                                                                 47100 Rail Freight Transport
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.35           0.27            0.35           0.27                   Established                                               0.07           0.07            0.07           0.07
   Total                                                     0.35           0.27            0.35           0.27                   Total                                                     0.07           0.07            0.07           0.07

48100 Water Freight Transport                                                                                                  47200 Rail Passenger Transport
   Commenced                                                 0.35           0.15            0.35           0.15                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.35           0.33            0.35           0.33                   Established                                               0.04           0.04            0.05           0.05
   Total                                                     0.35           0.31            0.35           0.31                   Total                                                     0.04           0.04            0.05           0.05

48200 Water Passenger Transport                                                                                                48100 Water Freight Transport
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.06           0.08            0.06           0.08
   Established                                               0.47           0.52            0.47           0.52                   Established                                               0.04           0.04            0.04           0.05
   Total                                                     0.45           0.51            0.45           0.51                   Total                                                     0.04           0.05            0.05           0.05

49001 Aircraft Charter and Lease                                                                                               48200 Water Passenger Transport
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.38           0.32            0.38           0.32                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.38           0.32            0.38           0.32                   Total                                                     0.03           0.03            0.03           0.03

49009 Other Air and Space Transport                                                                                            49001 Aircraft Charter and Lease
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.36           0.30            0.36           0.30                   Established                                               0.01           0.01            0.03           0.02




                                                                                                                           Page 42 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.31           0.28            0.31           0.28                    Total                                                    0.01           0.01            0.03           0.02

50100 Scenic and Sightseeing Transport                                                                                         49009 Other Air and Space Transport
   Commenced                                                 0.64           0.63            0.64           0.63                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.52           0.56            0.52           0.56                   Established                                               0.06           0.07            0.06           0.07
   Total                                                     0.53           0.56            0.53           0.56                   Total                                                     0.06           0.07            0.06           0.07

50210 Pipeline Transport                                                                                                       50100 Scenic and Sightseeing Transport
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.03           0.01            0.03           0.04
   Established                                               0.33           0.37            0.33           0.37                   Established                                               0.02           0.03            0.03           0.04
   Total                                                     0.33           0.37            0.33           0.37                   Total                                                     0.02           0.03            0.03           0.04

50290 Other Transport n.e.c.                                                                                                   50210 Pipeline Transport
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.45           0.44            0.45           0.44                   Established                                               0.03           0.06            0.06           0.07
   Total                                                     0.45           0.44            0.45           0.44                   Total                                                     0.03           0.06            0.06           0.07

51010 Postal Services                                                                                                          50290 Other Transport n.e.c.
   Commenced                                                 0.63           0.75            0.63           0.75                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.55           0.63            0.55           0.63                   Established                                               0.04           0.05            0.04           0.05
   Total                                                     0.56           0.63            0.56           0.63                   Total                                                     0.04           0.05            0.04           0.05

51020 Courier Pick-up and Delivery Services                                                                                    51010 Postal Services
   Commenced                                                 0.42           0.40            0.42           0.40                   Commenced                                                 0.02           0.03            0.03           0.03
   Established                                               0.38           0.35            0.38           0.35                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.38           0.36            0.38           0.36                   Total                                                     0.03           0.03            0.03           0.03

52110 Stevedoring Services                                                                                                     51020 Courier Pick-up and Delivery Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.04           0.05            0.04           0.05
   Established                                               0.44           0.54            0.37           0.46                   Established                                               0.05           0.06            0.05           0.06
   Total                                                     0.44           0.54            0.37           0.46                   Total                                                     0.05           0.06            0.05           0.06

52120 Port and Water Transport Terminal Operations                                                                             52110 Stevedoring Services
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.46                          0.45            0.46           0.45                   Established                                               0.05           0.06            0.06           0.06
   Total                                      0.46                          0.45            0.46           0.45                   Total                                                     0.05           0.06            0.06           0.06

52190 Other Water Transport Support Services                                                                                   52120 Port and Water Transport Terminal Operations
   Commenced                                 0.34                           0.10            0.34           0.10                   Commenced                                   n/a                           n/a            n/a             n/a
   Established                               0.39                           0.35            0.39           0.35                   Established                                0.05                          0.04          -0.04            0.04
   Total                                     0.38                           0.34            0.38           0.34                   Total                                      0.05                          0.04          -0.04            0.04

52200 Airport Operations and Other Air Transport Support Services                                                              52190 Other Water Transport Support Services
   Commenced                                     n/a        n/a                              n/a             n/a                  Commenced                                 0.08                           0.08            0.08           0.08




                                                                                                                           Page 43 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.53           0.57            0.53           0.57                    Established                                              0.04           0.05            0.05           0.05
    Total                                                    0.51           0.57            0.51           0.57                    Total                                                    0.04           0.05            0.05           0.05

52910 Customs Agency Services                                                                                                  52200 Airport Operations and Other Air Transport Support Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                     n/a        n/a                              n/a            n/a
   Established                                               0.63           0.78            0.59           0.71                   Established                                 0.03        0.04                             0.04           0.05
   Total                                                     0.63           0.78            0.59           0.71                   Total                                       0.03        0.04                             0.04           0.05

52920 Freight Forwarding Services                                                                                              52910 Customs Agency Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.41           0.39            0.41           0.39                   Established                                               0.01           0.00            0.02           0.00
   Total                                                     0.41           0.41            0.41           0.41                   Total                                                     0.01           0.00            0.02           0.00

52991 Taxi Driver                                                                                                              52920 Freight Forwarding Services
   Commenced                                                 0.65           0.65            0.65           0.65                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.44           0.47            0.44           0.47                   Established                                               0.04           0.05            0.04           0.05
   Total                                                     0.45           0.48            0.45           0.48                   Total                                                     0.04           0.04            0.04           0.05

52999 Other Transport Support Services n.e.c.                                                                                  52991 Taxi Driver
   Commenced                                                 0.21           0.19            0.21           0.19                   Commenced                                               -0.02            0.02          -0.02            0.02
   Established                                               0.43           0.44            0.43           0.44                   Established                                              0.04            0.04           0.04            0.04
   Total                                                     0.42           0.41            0.42           0.41                   Total                                                    0.04            0.04           0.04            0.04

53010 Grain Storage Services                                                                                                   52999 Other Transport Support Services n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.02           0.05            0.02           0.05
   Established                                               0.58           0.68            0.58           0.68                   Established                                               0.04           0.04            0.05           0.05
   Total                                                     0.58           0.68            0.58           0.68                   Total                                                     0.04           0.05            0.05           0.05

53090 Other Warehousing and Storage Services                                                                                   53010 Grain Storage Services
   Commenced                                 0.33                           0.26            0.33           0.26                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                               0.35                           0.31            0.35           0.31                   Established                                               0.02           0.02            0.03           0.03
   Total                                     0.35                           0.30            0.35           0.30                   Total                                                     0.02           0.02            0.03           0.03

j.Information Media and Telecommunications                                                                                     53090 Other Warehousing and Storage Services
54110 Newspaper Publishing                                                                                                        Commenced                                 0.05                           0.05            0.05           0.05
    Commenced                             n/a                                n/a             n/a            n/a                   Established                               0.05                           0.06            0.05           0.06
    Established                          0.71                               0.73            0.71           0.73                   Total                                     0.05                           0.06            0.05           0.06
    Total                                0.68                               0.71            0.68           0.71
                                                                                                                               j.Information Media and Telecommunications
54120 Magazine and Other Periodical Publishing                                                                                 54110 Newspaper Publishing
   Commenced                                    n/a                          n/a             n/a            n/a                    Commenced                             n/a                                n/a             n/a            n/a
   Established                                 0.63                         0.65            0.63           0.65                    Established                          0.04                               0.05            0.04           0.05
   Total                                       0.64                         0.65            0.64           0.65                    Total                                0.04                               0.04            0.04           0.04




                                                                                                                           Page 44 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

54130 Book Publishing                                                                                                          54120 Magazine and Other Periodical Publishing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   0.01                         0.01             n/a            n/a
   Established                                               0.43           0.43            0.43           0.43                   Established                                 0.03                         0.03            0.03           0.03
   Total                                                     0.45           0.46            0.45           0.46                   Total                                       0.03                         0.03            0.03           0.03

54140 Directory and Mailing List Publishing                                                                                    54130 Book Publishing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.65           0.68            0.65           0.68                   Established                                               0.03           0.03            0.04           0.04
   Total                                                     0.65           0.68            0.65           0.68                   Total                                                     0.03           0.03            0.04           0.04

54190 Other Publishing (except Software, Music and Internet)                                                                   54140 Directory and Mailing List Publishing
   Commenced                                    n/a          n/a                             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.48        0.49                             0.48           0.49                   Established                                               0.04           0.04            0.04           0.05
   Total                                       0.48        0.49                             0.48           0.49                   Total                                                     0.04           0.04            0.04           0.05

54200 Software Publishing                                                                                                      54190 Other Publishing (except Software, Music and Internet)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                    n/a          n/a                             n/a            n/a
   Established                                               0.39           0.47            0.39           0.47                   Established                                 0.03        0.04                             0.03           0.04
   Total                                                     0.39           0.47            0.39           0.47                   Total                                       0.03        0.04                             0.03           0.04

55110 Motion Picture and Video Production                                                                                      54200 Software Publishing
   Commenced                                                 0.54           0.63            0.54           0.63                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.43           0.41            0.43           0.41                   Established                                               0.04           0.05            0.04           0.05
   Total                                                     0.44           0.43            0.44           0.43                   Total                                                     0.04           0.05            0.04           0.05

55120 Motion Picture and Video Distribution                                                                                    55110 Motion Picture and Video Production
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.04           0.05            0.05           0.05
   Established                                               0.44           0.45            0.44           0.45                   Established                                               0.04           0.05            0.05           0.05
   Total                                                     0.46           0.51            0.46           0.51                   Total                                                     0.04           0.05            0.05           0.05

55130 Motion Picture Exhibition                                                                                                55120 Motion Picture and Video Distribution
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.71           0.74            0.71           0.74                   Established                                               0.04           0.04            0.05           0.04
   Total                                                     0.70           0.73            0.70           0.73                   Total                                                     0.04           0.04            0.05           0.04

55140 Post-production Services and Other Motion Picture and Video Activities                                                   55130 Motion Picture Exhibition
   Commenced                                  0.21         0.11         0.21                               0.11                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.39         0.36         0.39                               0.36                   Established                                               0.02           0.02            0.02           0.03
   Total                                      0.36         0.28         0.36                               0.28                   Total                                                     0.02           0.03            0.03           0.03

55210 Music Publishing                                                                                                         55140 Post-production Services and Other Motion Picture and Video Activities
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                  0.07         0.08         0.07                               0.08
   Established                                               0.46           0.43            0.46           0.43                   Established                                0.04         0.05         0.05                               0.05
   Total                                                     0.46           0.43            0.46           0.43                   Total                                      0.05         0.05         0.05                               0.06




                                                                                                                           Page 45 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


55220 Music and Other Sound Recording Activities                                                                               55210 Music Publishing
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.50                         0.46            0.50           0.46                   Established                                               0.06           0.05            0.06           0.05
   Total                                       0.49                         0.46            0.49           0.46                   Total                                                     0.06           0.05            0.06           0.05

56100 Radio Broadcasting                                                                                                       55220 Music and Other Sound Recording Activities
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                               0.22           0.18            0.22           0.18                   Established                                 0.04                         0.04            0.04           0.04
   Total                                                     0.29           0.18            0.29           0.18                   Total                                       0.04                         0.04            0.04           0.04

56210 Free-to-Air Television Broadcasting                                                                                      56100 Radio Broadcasting
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.37           0.32            0.37           0.32                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.37           0.32            0.37           0.32                   Total                                                     0.03           0.03            0.03           0.03

56220 Cable and Other Subscription Broadcasting                                                                                56210 Free-to-Air Television Broadcasting
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.69                          0.71            0.69           0.71                   Established                                               0.06           0.06            0.06           0.06
   Total                                      0.69                          0.71            0.69           0.71                   Total                                                     0.06           0.06            0.06           0.06

57000 Internet Publishing and Broadcasting                                                                                     56220 Cable and Other Subscription Broadcasting
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                               0.34           0.27            0.34           0.27                   Established                                0.03                          0.04            0.03           0.04
   Total                                                     0.34           0.28            0.34           0.28                   Total                                      0.03                          0.04            0.03           0.04

58010 Wired Telecommunications Network Operation                                                                               57000 Internet Publishing and Broadcasting
   Commenced                                 n/a                             n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                              0.40                            0.44            0.40           0.44                   Established                                               0.04           0.05            0.05           0.05
   Total                                    0.40                            0.44            0.40           0.44                   Total                                                     0.04           0.05            0.05           0.05

58020 Other Telecommunications Network Operation                                                                               58010 Wired Telecommunications Network Operation
   Commenced                                 n/a                             n/a             n/a            n/a                   Commenced                                 n/a                             n/a             n/a            n/a
   Established                              0.75                            0.78            0.75           0.78                   Established                              0.05                            0.05            0.05           0.05
   Total                                    0.75                            0.78            0.75           0.78                   Total                                    0.05                            0.05            0.05           0.05

58090 Other Telecommunications Services                                                                                        58020 Other Telecommunications Network Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                 n/a                             n/a             n/a            n/a
   Established                                               0.50           0.57            0.50           0.57                   Established                              0.03                            0.03            0.03           0.03
   Total                                                     0.50           0.57            0.50           0.57                   Total                                    0.03                            0.03            0.03           0.03

59100 Internet Service Providers and Web Search Portals                                                                        58090 Other Telecommunications Services
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.55                          0.61            0.55           0.61                   Established                                               0.06           0.06            0.06           0.06




                                                                                                                           Page 46 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.55           0.61            0.55           0.61                    Total                                                    0.06           0.06            0.06           0.06

59210 Data Processing and Web Hosting Services                                                                                 59100 Internet Service Providers and Web Search Portals
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.44                          0.43            0.44           0.43                   Established                                0.02                          0.02            0.03           0.02
   Total                                      0.43                          0.40            0.43           0.40                   Total                                      0.02                          0.02            0.03           0.02

59220 Electronic Information Storage Services                                                                                  59210 Data Processing and Web Hosting Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                               0.49           0.50            0.49           0.50                   Established                                0.04                          0.05            0.04           0.05
   Total                                                     0.49           0.50            0.49           0.50                   Total                                      0.04                          0.05            0.04           0.05

60100 Libraries and Archives                                                                                                   59220 Electronic Information Storage Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.43           0.37            0.43           0.37                   Established                                               0.04           0.05            0.04           0.05
   Total                                                     0.43           0.38            0.43           0.38                   Total                                                     0.04           0.05            0.04           0.05

60200 Other Information Services                                                                                               60100 Libraries and Archives
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.00           0.05            0.03           0.06
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.03           0.06            0.04           0.06

k.Financial and Insurance Services                                                                                             60200 Other Information Services
62210 Banking                                                                                                                     Commenced                                                  n/a            n/a             n/a             n/a
   Commenced                                                  n/a            n/a             n/a            n/a                   Established                                                n/a            n/a             n/a             n/a
   Established                                               0.46           0.45            0.46           0.45                   Total                                                      n/a            n/a             n/a             n/a
   Total                                                     0.46           0.45            0.46           0.45
                                                                                                                               k.Financial and Insurance Services
62230 Credit Union Operation                                                                                                   62210 Banking
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.05           0.07            0.07           0.07
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.05           0.07            0.07           0.07

62290 Other Depository Financial Intermediation                                                                                62230 Credit Union Operation
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                  0.32                        0.15            0.32           0.15                   Established                                                n/a            n/a             n/a             n/a
   Total                                        0.32                        0.15            0.32           0.15                   Total                                                      n/a            n/a             n/a             n/a

62300 Non-Depository Financing                                                                                                 62290 Other Depository Financial Intermediation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                               0.27           0.15            0.27           0.15                   Established                                  0.03                        0.01            0.04           0.03
   Total                                                     0.29           0.15            0.29           0.15                   Total                                        0.03                        0.01            0.04           0.03

62400 Financial Asset Investing                                                                                                62300 Non-Depository Financing




                                                                                                                           Page 47 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.30           0.05            0.30           0.05                    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.24           0.16            0.24           0.16                    Established                                              0.03           0.05            0.05           0.06
    Total                                                    0.24           0.15            0.24           0.15                    Total                                                    0.03           0.04            0.05           0.06

63100 Life Insurance                                                                                                           62400 Financial Asset Investing
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.02           0.00            0.03           0.02
   Established                                               0.49           0.51            0.49           0.51                   Established                                               0.05           0.07            0.06           0.07
   Total                                                     0.49           0.51            0.49           0.51                   Total                                                     0.05           0.07            0.06           0.07

63210 Health Insurance                                                                                                         63100 Life Insurance
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.05           0.06            0.05           0.06
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.05           0.06            0.05           0.06

63220 General Insurance                                                                                                        63210 Health Insurance
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.28           0.21            0.28           0.21                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.29           0.22            0.29           0.22                   Total                                                      n/a            n/a             n/a             n/a

63300 Superannuation Funds                                                                                                     63220 General Insurance
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.36           0.41            0.36           0.41                   Established                                               0.06           0.07            0.07           0.07
   Total                                                     0.36           0.41            0.36           0.41                   Total                                                     0.06           0.07            0.07           0.08

64110 Financial Asset Broking Services                                                                                         63300 Superannuation Funds
   Commenced                                                 0.58           0.63            0.58           0.63                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.36           0.31            0.36           0.31                   Established                                               0.05           0.05            0.05           0.06
   Total                                                     0.37           0.33            0.37           0.33                   Total                                                     0.05           0.06            0.05           0.06

64190 Other Auxiliary Finance and Investment Services                                                                          64110 Financial Asset Broking Services
   Commenced                                  0.44                          0.47            0.44           0.47                   Commenced                                                 0.05           0.06            0.06           0.07
   Established                                0.40                          0.38            0.40           0.37                   Established                                               0.05           0.06            0.05           0.06
   Total                                      0.41                          0.39            0.40           0.38                   Total                                                     0.05           0.06            0.05           0.06

64200 Auxiliary Insurance Services                                                                                             64190 Other Auxiliary Finance and Investment Services
   Commenced                                                 0.47           0.47            0.47           0.47                   Commenced                                  0.05                          0.06            0.06           0.07
   Established                                               0.38           0.35            0.38           0.35                   Established                                0.05                          0.06            0.06           0.07
   Total                                                     0.38           0.35            0.38           0.35                   Total                                      0.05                          0.06            0.06           0.07

l.Rental, Hiring and Real Estate Services                                                                                      64200 Auxiliary Insurance Services
66110 Passenger Car Rental and Hiring                                                                                             Commenced                                                 0.06           0.07            0.06           0.07
   Commenced                                                 0.76           0.78            0.76           0.78                   Established                                               0.06           0.07            0.06           0.07
   Established                                               0.52           0.52            0.52           0.52                   Total                                                     0.06           0.07            0.06           0.07
   Total                                                     0.54           0.56            0.54           0.56




                                                                                                                           Page 48 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

                                                                                                                               l.Rental, Hiring and Real Estate Services
66190 Other Motor Vehicle and Transport Equipment Rental                   and Hiring                                          66110 Passenger Car Rental and Hiring
   Commenced                                  0.50                          0.57            0.50           0.57                   Commenced                                                 0.01           0.02            0.01           0.02
   Established                                0.46                          0.46            0.46           0.46                   Established                                               0.04           0.04            0.04           0.04
   Total                                      0.46                          0.47            0.46           0.47                   Total                                                     0.04           0.03            0.03           0.03

66200 Farm Animal and Bloodstock Leasing                                                                                       66190 Other Motor Vehicle and Transport Equipment Rental                   and Hiring
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                 -0.02                          0.01            0.00           0.02
   Established                                               0.42           0.58            0.42           0.58                   Established                                0.03                          0.03            0.04           0.04
   Total                                                     0.47           0.58            0.47           0.58                   Total                                      0.03                          0.03            0.03           0.03

66310 Heavy Machinery and Scaffolding Rental and Hiring                                                                        66200 Farm Animal and Bloodstock Leasing
   Commenced                                  0.24                          0.07            0.24           0.07                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.35                          0.34            0.35           0.34                   Established                                               0.02           0.01            0.02           0.01
   Total                                      0.35                          0.33            0.35           0.33                   Total                                                     0.03           0.02            0.03           0.02

66320 Video and Other Electronic Media Rental and Hiring                                                                       66310 Heavy Machinery and Scaffolding Rental and Hiring
   Commenced                                   0.76                         0.78            0.76           0.78                   Commenced                                 -0.03                          0.01            0.03           0.05
   Established                                 0.64                         0.71            0.64           0.71                   Established                                0.04                          0.05            0.05           0.05
   Total                                       0.64                         0.71            0.64           0.71                   Total                                      0.04                          0.05            0.05           0.05

66390 Other Goods and Equipment Rental and Hiring n.e.c.                                                                       66320 Video and Other Electronic Media Rental and Hiring
   Commenced                                 0.42                           0.46            0.42           0.46                   Commenced                                   0.02                         0.02            0.03           0.03
   Established                               0.43                           0.44            0.43           0.44                   Established                                 0.03                         0.03            0.03           0.03
   Total                                     0.43                           0.44            0.43           0.44                   Total                                       0.03                         0.03            0.03           0.03

66400 Non-Financial Intangible Assets (Except Copyrights) Leasing                                                              66390 Other Goods and Equipment Rental and Hiring n.e.c.
   Commenced                                   0.05         0.00                            0.05           0.00                   Commenced                                 0.02                           0.03            0.02           0.03
   Established                                 0.33         0.22                            0.33           0.22                   Established                               0.04                           0.04            0.04           0.04
   Total                                       0.29         0.10                            0.29           0.10                   Total                                     0.04                           0.04            0.04           0.04

67110 Residential Property Operators                                                                                           66400 Non-Financial Intangible Assets (Except Copyrights) Leasing
   Commenced                                                 0.13           0.07            0.13           0.07                   Commenced                                   0.08         0.09                            0.08           0.09
   Established                                               0.17           0.11            0.17           0.11                   Established                                 0.05         0.05                            0.05           0.06
   Total                                                     0.17           0.11            0.17           0.11                   Total                                       0.05         0.06                            0.06           0.06

67120 Non-Residential Property Operators                                                                                       67110 Residential Property Operators
   Commenced                                                 0.13           0.07            0.13           0.07                   Commenced                                                 0.06           0.08            0.07           0.08
   Established                                               0.16           0.11            0.16           0.11                   Established                                               0.07           0.08            0.07           0.08
   Total                                                     0.16           0.11            0.16           0.11                   Total                                                     0.07           0.08            0.07           0.08

67200 Real Estate Services                                                                                                     67120 Non-Residential Property Operators
   Commenced                                                 0.38           0.32            0.37           0.29                   Commenced                                                 0.06           0.08            0.07           0.08
   Established                                               0.31           0.25            0.31           0.25                   Established                                               0.07           0.08            0.07           0.08




                                                                                                                           Page 49 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.32           0.25            0.31           0.25                    Total                                                    0.07           0.08            0.07           0.08

m.Professional, Scientific and Technical Services                                                                              67200 Real Estate Services
69100 Scientific Research Services                                                                                                Commenced                                                 0.05           0.05            0.05           0.06
   Commenced                                0.62                            0.68            0.62           0.68                   Established                                               0.06           0.07            0.06           0.07
   Established                              0.29                            0.20            0.29           0.20                   Total                                                     0.06           0.07            0.06           0.07
   Total                                    0.31                            0.21            0.31           0.21
                                                                                                                               m.Professional, Scientific and Technical Services
69210 Architectural Services                                                                                                   69100 Scientific Research Services
   Commenced                                                 0.34           0.35            0.34           0.35                   Commenced                                0.02                            0.03            0.02           0.03
   Established                                               0.28           0.23            0.28           0.23                   Established                              0.04                            0.06            0.06           0.07
   Total                                                     0.29           0.23            0.28           0.23                   Total                                    0.04                            0.06            0.06           0.07

69220 Surveying and Mapping Services                                                                                           69210 Architectural Services
   Commenced                                                 0.55           0.66            0.55           0.66                   Commenced                                                 0.06           0.06            0.06           0.06
   Established                                               0.35           0.32            0.35           0.32                   Established                                               0.07           0.07            0.07           0.07
   Total                                                     0.36           0.34            0.36           0.34                   Total                                                     0.07           0.07            0.07           0.07

69230 Engineering Design and Engineering Consulting Services                                                                   69220 Surveying and Mapping Services
   Commenced                                 0.45         0.44                              0.45           0.44                   Commenced                                                 0.02           0.04            0.03           0.05
   Established                               0.39         0.37                              0.39           0.36                   Established                                               0.06           0.06            0.06           0.07
   Total                                     0.40         0.37                              0.40           0.37                   Total                                                     0.06           0.06            0.06           0.06

69240 Other Specialised Design Services                                                                                        69230 Engineering Design and Engineering Consulting Services
   Commenced                                                 0.51           0.59            0.51           0.59                   Commenced                                 0.05         0.05                              0.05           0.06
   Established                                               0.47           0.49            0.47           0.49                   Established                               0.05         0.05                              0.05           0.06
   Total                                                     0.47           0.49            0.47           0.49                   Total                                     0.05         0.05                              0.05           0.06

69250 Scientific Testing and Analysis Services                                                                                 69240 Other Specialised Design Services
   Commenced                                                 0.59           0.60            0.59           0.60                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.34           0.31            0.34           0.31                   Established                                               0.04           0.05            0.05           0.05
   Total                                                     0.36           0.33            0.36           0.33                   Total                                                     0.04           0.05            0.05           0.05

69310 Legal Services                                                                                                           69250 Scientific Testing and Analysis Services
   Commenced                                                 0.64           0.68            0.64           0.68                   Commenced                                                 0.04           0.06            0.06           0.06
   Established                                               0.57           0.58            0.57           0.58                   Established                                               0.05           0.06            0.05           0.06
   Total                                                     0.58           0.59            0.58           0.59                   Total                                                     0.05           0.06            0.05           0.06

69320 Accounting Services                                                                                                      69310 Legal Services
   Commenced                                                 0.51           0.55            0.51           0.55                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                               0.47           0.49            0.46           0.48                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.47           0.49            0.47           0.49                   Total                                                     0.05           0.05            0.05           0.05

69400 Advertising Services                                                                                                     69320 Accounting Services




                                                                                                                           Page 50 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.53           0.57            0.53           0.57                    Commenced                                                0.06           0.06            0.06           0.07
    Established                                              0.49           0.51            0.49           0.51                    Established                                              0.06           0.07            0.06           0.07
    Total                                                    0.49           0.51            0.49           0.51                    Total                                                    0.06           0.07            0.06           0.07

69500 Market Research and Statistical Services                                                                                 69400 Advertising Services
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                 0.03           0.04            0.04           0.04
   Established                                 0.37                         0.33            0.37           0.33                   Established                                               0.04           0.04            0.04           0.04
   Total                                       0.37                         0.33            0.37           0.33                   Total                                                     0.04           0.04            0.04           0.04

69610 Corporate Head Office Management Services                                                                                69500 Market Research and Statistical Services
   Commenced                                  n/a                            n/a             n/a             n/a                  Commenced                                    n/a                          n/a             n/a            n/a
   Established                                n/a                            n/a             n/a             n/a                  Established                                 0.05                         0.05            0.05           0.06
   Total                                      n/a                            n/a             n/a             n/a                  Total                                       0.05                         0.05            0.05           0.06

69621 Environmental Management Consultancy                                                                                     69610 Corporate Head Office Management Services
   Commenced                               0.33                             0.25            0.33           0.25                   Commenced                                  n/a                            n/a             n/a             n/a
   Established                             0.37                             0.34            0.37           0.34                   Established                                n/a                            n/a             n/a             n/a
   Total                                   0.37                             0.33            0.37           0.33                   Total                                    -0.04                           0.07             n/a             n/a

69622 OHAS Consultancy                                                                                                         69621 Environmental Management Consultancy
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                               0.06                             0.06            0.06           0.06
   Established                                               0.43           0.43            0.42           0.43                   Established                             0.06                             0.06            0.06           0.06
   Total                                                     0.43           0.43            0.42           0.43                   Total                                   0.06                             0.06            0.06           0.06

69629 Management Advice and Related Consulting Services                    n.e.c.                                              69622 OHAS Consultancy
   Commenced                                 0.31                           0.25            0.31           0.25                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                               0.38                           0.34            0.38           0.34                   Established                                               0.05           0.06            0.05           0.06
   Total                                     0.37                           0.34            0.37           0.34                   Total                                                     0.05           0.06            0.05           0.06

69700 Veterinary Services                                                                                                      69629 Management Advice and Related Consulting Services                    n.e.c.
   Commenced                                                 0.66           0.68            0.66           0.68                   Commenced                                 0.06                           0.06            0.06           0.06
   Established                                               0.62           0.66            0.62           0.66                   Established                               0.05                           0.06            0.05           0.06
   Total                                                     0.63           0.67            0.63           0.67                   Total                                     0.05                           0.06            0.06           0.06

69910 Professional Photographic Services                                                                                       69700 Veterinary Services
   Commenced                                                 0.57           0.60            0.57           0.60                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                               0.48           0.50            0.48           0.50                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.48           0.51            0.48           0.51                   Total                                                     0.05           0.05            0.05           0.05

69990 Other Professional, Scientific and Technical Services n.e.c.                                                             69910 Professional Photographic Services
   Commenced                                     0.22         0.23                          0.22           0.23                   Commenced                                                 0.02           0.03            0.03           0.03
   Established                                   0.36         0.29                          0.36           0.29                   Established                                               0.04           0.04            0.04           0.04
   Total                                         0.35         0.28                          0.35           0.28                   Total                                                     0.04           0.04            0.04           0.04




                                                                                                                           Page 51 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

70000 Computer System Design and Related Services                                                                              69990 Other Professional, Scientific and Technical Services n.e.c.
   Commenced                                0.46                            0.48            0.45           0.47                   Commenced                                     0.06         0.07                          0.06           0.07
   Established                              0.42                            0.41            0.42           0.41                   Established                                   0.05         0.05                          0.05           0.05
   Total                                    0.42                            0.42            0.42           0.41                   Total                                         0.05         0.05                          0.05           0.05

n.Administrative and Support Services                                                                                          70000 Computer System Design and Related Services
72110 Employment Placement and Recruitment                  Services                                                              Commenced                                0.05                            0.06            0.05           0.06
   Commenced                                                0.44            0.36            0.44           0.36                   Established                              0.05                            0.05            0.05           0.05
   Established                                              0.59            0.61            0.58           0.60                   Total                                    0.05                            0.05            0.05           0.05
   Total                                                    0.55            0.57            0.55           0.57
                                                                                                                               n.Administrative and Support Services
72120 Labour Supply Services                                                                                                   72110 Employment Placement and Recruitment                  Services
   Commenced                                                 0.72           0.72            0.72           0.72                   Commenced                                                0.06            0.06            0.06           0.07
   Established                                               0.56           0.58            0.56           0.58                   Established                                              0.06            0.07            0.06           0.07
   Total                                                     0.57           0.61            0.57           0.61                   Total                                                    0.06            0.07            0.06           0.07

72200 Travel Agency and Tour Arrangement Services                                                                              72120 Labour Supply Services
   Commenced                                 0.57                           0.49            0.57           0.49                   Commenced                                                 0.04           0.03            0.05           0.05
   Established                               0.52                           0.54            0.52           0.54                   Established                                               0.05           0.05            0.05           0.05
   Total                                     0.53                           0.54            0.52           0.53                   Total                                                     0.05           0.05            0.05           0.05

72910 Office Administrative Services                                                                                           72200 Travel Agency and Tour Arrangement Services
   Commenced                                                 0.46           0.49            0.46           0.49                   Commenced                                 0.02                           0.01            0.03           0.03
   Established                                               0.62           0.67            0.62           0.67                   Established                               0.00                           0.00            0.01           0.00
   Total                                                     0.61           0.65            0.61           0.65                   Total                                     0.00                           0.00            0.01           0.00

72920 Document Preparation Services                                                                                            72910 Office Administrative Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.06           0.07            0.06           0.07
   Established                                               0.33           0.29            0.33           0.29                   Established                                               0.06           0.06            0.06           0.06
   Total                                                     0.32           0.25            0.32           0.25                   Total                                                     0.06           0.06            0.06           0.06

72930 Credit Reporting and Debt Collection Services                                                                            72920 Document Preparation Services
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                  0.45                        0.41            0.45           0.41                   Established                                               0.05           0.05            0.05           0.05
   Total                                        0.45                        0.41            0.45           0.41                   Total                                                     0.05           0.05            0.05           0.05

72940 Call Centre Operation                                                                                                    72930 Credit Reporting and Debt Collection Services
   Commenced                                                 0.65           0.89            0.65           0.89                   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                               0.47           0.40            0.47           0.40                   Established                                  0.05                        0.06            0.05           0.06
   Total                                                     0.50           0.51            0.50           0.51                   Total                                        0.05                        0.05            0.05           0.06

72990 Other Administrative Services n.e.c.                                                                                     72940 Call Centre Operation
   Commenced                                                 0.38           0.29            0.38           0.29                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                               0.48           0.54            0.48           0.54                   Established                                               0.05           0.06            0.06           0.06




                                                                                                                           Page 52 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.47           0.51            0.47           0.51                    Total                                                    0.05           0.06            0.05           0.06

73110 Building and Other Industrial Cleaning Services                                                                          72990 Other Administrative Services n.e.c.
   Commenced                                    0.37                        0.34            0.37           0.34                   Commenced                                                 0.04           0.05            0.05           0.05
   Established                                  0.35                        0.32            0.35           0.32                   Established                                               0.04           0.03            0.04           0.04
   Total                                        0.35                        0.32            0.35           0.32                   Total                                                     0.04           0.04            0.04           0.04

73120 Building Pest Control Services                                                                                           73110 Building and Other Industrial Cleaning Services
   Commenced                                                 0.39           0.41            0.39           0.41                   Commenced                                    0.05                        0.06            0.05           0.06
   Established                                               0.41           0.41            0.41           0.41                   Established                                  0.06                        0.06            0.06           0.06
   Total                                                     0.41           0.41            0.41           0.41                   Total                                        0.06                        0.06            0.06           0.06

73130 Gardening Services                                                                                                       73120 Building Pest Control Services
   Commenced                                                 0.51           0.48            0.51           0.48                   Commenced                                                 0.04           0.05            0.04           0.05
   Established                                               0.43           0.43            0.43           0.43                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.43           0.43            0.43           0.43                   Total                                                     0.05           0.05            0.05           0.05

73200 Packaging Services                                                                                                       73130 Gardening Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                               0.49           0.47            0.49           0.47                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.47           0.45            0.47           0.45                   Total                                                     0.05           0.05            0.05           0.05

o.Public Administration and Safety                                                                                             73200 Packaging Services
75300 Local Government Administration                                                                                             Commenced                                               -0.01           -0.03             n/a            n/a
   Commenced                                                  n/a            n/a             n/a            n/a                   Established                                              0.03            0.03            0.03           0.04
   Established                                               0.27           0.20            0.27           0.20                   Total                                                    0.03            0.03            0.04           0.04
   Total                                                     0.27           0.20            0.27           0.20
                                                                                                                               o.Public Administration and Safety
75400 Justice                                                                                                                  75300 Local Government Administration
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.43           0.21            0.43           0.21                   Established                                               0.04           0.05            0.05           0.05
   Total                                                     0.43           0.21            0.43           0.21                   Total                                                     0.04           0.05            0.05           0.05

75520 Foreign Government Representation                                                                                        75400 Justice
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.03           0.02            0.03           0.02
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.03           0.02            0.03           0.02

77110 Police Services                                                                                                          75520 Foreign Government Representation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.30           0.32            0.30           0.32                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.30           0.32            0.30           0.32                   Total                                                      n/a            n/a             n/a             n/a

77120 Investigation and Security Services                                                                                      77110 Police Services




                                                                                                                           Page 53 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.62           0.63            0.62           0.63                    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.48           0.51            0.48           0.51                    Established                                              0.07           0.07            0.07           0.07
    Total                                                    0.49           0.52            0.49           0.52                    Total                                                    0.07           0.07            0.07           0.07

77130 Fire Protection and Other Emergency Services                                                                             77120 Investigation and Security Services
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                0.38                          0.38            0.38           0.38                   Established                                               0.05           0.05            0.05           0.05
   Total                                      0.38                          0.38            0.38           0.38                   Total                                                     0.05           0.05            0.05           0.05

77140 Correctional and Detention Services                                                                                      77130 Fire Protection and Other Emergency Services
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                    n/a                          n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                0.06                          0.06            0.06           0.06
   Total                                                      n/a            n/a             n/a             n/a                  Total                                      0.06                          0.06            0.06           0.06

77190 Other Public Order and Safety Services                                                                                   77140 Correctional and Detention Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.62           0.61            0.62           0.61                   Established                                               0.00          -0.01             n/a             n/a
   Total                                                     0.63           0.61            0.63           0.61                   Total                                                     0.00          -0.01             n/a             n/a

77200 Regulatory Services                                                                                                      77190 Other Public Order and Safety Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.35           0.32            0.35           0.32                   Established                                               0.06           0.06            0.06           0.06
   Total                                                     0.35           0.32            0.35           0.32                   Total                                                     0.05           0.06            0.05           0.06

p.Education and Training                                                                                                       77200 Regulatory Services
80100 Preschool Education                                                                                                         Commenced                                                  n/a            n/a             n/a            n/a
   Commenced                                                  n/a            n/a             n/a            n/a                   Established                                               0.06           0.06            0.06           0.06
   Established                                               0.68           0.78            0.68           0.78                   Total                                                     0.06           0.06            0.06           0.06
   Total                                                     0.62           0.77            0.62           0.77
                                                                                                                               p.Education and Training
80210 Primary Education                                                                                                        80100 Preschool Education
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 n/a             n/a             n/a            n/a
   Established                                               0.63           0.77            0.63           0.77                   Established                                             -0.01           -0.02            0.00          -0.02
   Total                                                     0.63           0.77            0.63           0.77                   Total                                                   -0.01           -0.02            0.00          -0.02

80220 Secondary Education                                                                                                      80210 Primary Education
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.01           0.00            0.01           0.02
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.01           0.00            0.01           0.02

80230 Combined Primary and Secondary Education                                                                                 80220 Secondary Education
   Commenced                                 n/a                             n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                              0.61                            0.59            0.61           0.59                   Established                                                n/a            n/a             n/a             n/a
   Total                                    0.61                            0.59            0.61           0.59                   Total                                                      n/a            n/a             n/a             n/a




                                                                                                                           Page 54 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median


80240 Special School Education                                                                                                 80230 Combined Primary and Secondary Education
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                 n/a                             n/a             n/a            n/a
   Established                                               0.38           0.29            0.38           0.29                   Established                              0.04                            0.04            0.04           0.04
   Total                                                     0.38           0.29            0.38           0.29                   Total                                    0.04                            0.04            0.04           0.04

81011 Computer Training (Vocational)                                                                                           80240 Special School Education
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.39           0.39            0.39           0.39                   Established                                               0.02           0.03            0.02           0.03
   Total                                                     0.40           0.40            0.40           0.40                   Total                                                     0.02           0.03            0.02           0.03

81019 Technical and Vocational Education and Training n.e.c.                                                                   81011 Computer Training (Vocational)
   Commenced                                   0.48         0.57                            0.48           0.57                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.41         0.40                            0.41           0.40                   Established                                               0.04           0.05            0.05           0.06
   Total                                       0.41         0.41                            0.41           0.41                   Total                                                     0.04           0.05            0.05           0.06

81020 Higher Education                                                                                                         81019 Technical and Vocational Education and Training n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   0.02         0.03                            0.02           0.04
   Established                                               0.59           0.79            0.59           0.79                   Established                                 0.04         0.05                            0.04           0.05
   Total                                                     0.59           0.79            0.59           0.79                   Total                                       0.03         0.05                            0.04           0.05

82110 Sports and Physical Recreation Instruction                                                                               81020 Higher Education
   Commenced                                    0.40                        0.49            0.40           0.49                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                  0.53                        0.54            0.53           0.54                   Established                                               0.00           0.00            0.02           0.02
   Total                                        0.52                        0.54            0.52           0.54                   Total                                                     0.00           0.00            0.02           0.02

82120 Arts Education                                                                                                           82110 Sports and Physical Recreation Instruction
   Commenced                                                 0.61           0.57            0.61           0.57                   Commenced                                    0.03                        0.03            0.04           0.04
   Established                                               0.50           0.54            0.50           0.54                   Established                                  0.03                        0.03            0.03           0.04
   Total                                                     0.51           0.54            0.51           0.54                   Total                                        0.03                        0.03            0.03           0.04

82191 Flying School Operation                                                                                                  82120 Arts Education
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.02           0.05            0.02           0.05
   Established                                               0.31           0.26            0.31           0.26                   Established                                               0.04           0.04            0.04           0.05
   Total                                                     0.31           0.31            0.31           0.31                   Total                                                     0.04           0.04            0.04           0.05

82199 Adult, Community and Other Education n.e.c.                                                                              82191 Flying School Operation
   Commenced                                 0.53                           0.56            0.53           0.56                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                               0.46                           0.45            0.46           0.45                   Established                                               0.03           0.03            0.04           0.05
   Total                                     0.46                           0.46            0.46           0.46                   Total                                                     0.03           0.02            0.04           0.03

82200 Educational Support Services                                                                                             82199 Adult, Community and Other Education n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                 0.04                           0.04            0.04           0.04
   Established                                               0.45           0.32            0.45           0.32                   Established                               0.03                           0.04            0.04           0.04




                                                                                                                           Page 55 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.46           0.39            0.46           0.39                    Total                                                    0.03           0.04            0.04           0.04

q.Health Care and Social Assistance                                                                                            82200 Educational Support Services
84010 Hospitals (Except Psychiatric Hospitals)                                                                                    Commenced                                                  n/a            n/a             n/a            n/a
   Commenced                                                  n/a            n/a             n/a            n/a                   Established                                               0.02           0.04            0.03           0.04
   Established                                               0.52           0.50            0.52           0.50                   Total                                                     0.02           0.03            0.03           0.04
   Total                                                     0.52           0.50            0.52           0.50
                                                                                                                               q.Health Care and Social Assistance
84020 Psychiatric Hospitals                                                                                                    84010 Hospitals (Except Psychiatric Hospitals)
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.00          -0.01            0.00           0.00
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.00          -0.01            0.00           0.00

85110 General Practice Medical Services                                                                                        84020 Psychiatric Hospitals
   Commenced                                                 0.50           0.50            0.50           0.50                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.52           0.53            0.52           0.53                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.52           0.53            0.52           0.53                   Total                                                      n/a            n/a             n/a             n/a

85121 Anaesthetist (Own Account)                                                                                               85110 General Practice Medical Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.02           -0.02          -0.03           -0.02
   Established                                               0.45           0.42            0.45           0.42                   Established                                             -0.01           -0.01          -0.01           -0.01
   Total                                                     0.45           0.42            0.45           0.42                   Total                                                   -0.01           -0.01          -0.01           -0.01

85122 Specialist Medical Clinic Operation                                                                                      85121 Anaesthetist (Own Account)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.65           0.71            0.65           0.71                   Established                                               0.01          -0.01            0.01          -0.01
   Total                                                     0.65           0.71            0.65           0.71                   Total                                                     0.01          -0.01            0.01          -0.01

85123 Dermatologist (Own Account)                                                                                              85122 Specialist Medical Clinic Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.54           0.54            0.54           0.54                   Established                                               0.01           0.01            0.01           0.01
   Total                                                     0.50           0.48            0.50           0.48                   Total                                                     0.01           0.01            0.01           0.01

85124 Gynaecologist and Obstetrician (Own Account)                                                                             85123 Dermatologist (Own Account)
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                0.51                          0.43            0.51           0.43                   Established                                               0.00          -0.01            0.00          -0.02
   Total                                      0.51                          0.43            0.51           0.43                   Total                                                     0.00          -0.01            0.00          -0.02

85125 Psychiatrist (Own Account)                                                                                               85124 Gynaecologist and Obstetrician (Own Account)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                               0.52           0.50            0.52           0.50                   Established                                0.02                          0.02            0.03           0.02
   Total                                                     0.52           0.50            0.52           0.50                   Total                                      0.02                          0.02            0.03           0.02

85129 Specialist Medical Services n.e.c.                                                                                       85125 Psychiatrist (Own Account)




                                                                                                                           Page 56 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.85           0.90            0.80           0.84                    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.56           0.62            0.56           0.62                    Established                                              0.03           0.02            0.03           0.02
    Total                                                    0.57           0.62            0.56           0.62                    Total                                                    0.03           0.02            0.03           0.02

85201 X-Ray Clinic Operation                                                                                                   85129 Specialist Medical Services n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.03           -0.03          -0.03           -0.03
   Established                                               0.53           0.52            0.53           0.52                   Established                                              0.00            0.00           0.00            0.00
   Total                                                     0.53           0.52            0.53           0.52                   Total                                                    0.00           -0.01           0.00           -0.01

85202 Pathologist (Own Account)                                                                                                85201 X-Ray Clinic Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.60           0.53            0.60           0.53                   Established                                             -0.04           -0.04          -0.04           -0.04
   Total                                                     0.61           0.54            0.61           0.54                   Total                                                   -0.04           -0.04          -0.04           -0.04

85203 Radiologist (Own Account)                                                                                                85202 Pathologist (Own Account)
   Commenced                                                 0.76           0.76            0.76           0.76                   Commenced                                                 n/a             n/a            n/a             n/a
   Established                                               0.51           0.56            0.51           0.56                   Established                                             -0.04           -0.04          -0.03           -0.03
   Total                                                     0.54           0.60            0.54           0.60                   Total                                                   -0.04           -0.05          -0.03           -0.04

85209 Other Pathology and Diagnostic Imaging Services                                                                          85203 Radiologist (Own Account)
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                               -0.08           -0.07          -0.08           -0.07
   Established                                0.74                          0.83            0.66           0.77                   Established                                             -0.01           -0.02           0.00           -0.02
   Total                                      0.76                          0.83            0.74           0.81                   Total                                                   -0.01           -0.02          -0.01           -0.02

85310 Dental Services                                                                                                          85209 Other Pathology and Diagnostic Imaging Services
   Commenced                                                 0.58           0.65            0.58           0.65                   Commenced                                   n/a                           n/a            n/a             n/a
   Established                                               0.58           0.58            0.58           0.58                   Established                               -0.03                         -0.03          -0.02           -0.03
   Total                                                     0.58           0.58            0.58           0.58                   Total                                     -0.03                         -0.03          -0.03           -0.03

85320 Optometry and Optical Dispensing                                                                                         85310 Dental Services
   Commenced                                                 0.67           0.72            0.67           0.72                   Commenced                                               -0.02           -0.02          -0.02           -0.02
   Established                                               0.64           0.66            0.64           0.66                   Established                                             -0.02           -0.03          -0.02           -0.03
   Total                                                     0.64           0.67            0.64           0.67                   Total                                                   -0.02           -0.03          -0.02           -0.03

85330 Physiotherapy Services                                                                                                   85320 Optometry and Optical Dispensing
   Commenced                                                 0.58           0.55            0.58           0.55                   Commenced                                               -0.01           -0.01            0.00           0.00
   Established                                               0.57           0.57            0.57           0.57                   Established                                              0.00            0.00            0.00           0.00
   Total                                                     0.57           0.57            0.57           0.57                   Total                                                    0.00            0.00            0.00           0.00

85340 Chiropractic and Osteopathic Services                                                                                    85330 Physiotherapy Services
   Commenced                                                 0.69           0.68            0.69           0.68                   Commenced                                               -0.01           -0.01          -0.01           -0.01
   Established                                               0.49           0.49            0.49           0.49                   Established                                             -0.02           -0.02          -0.02           -0.02
   Total                                                     0.50           0.48            0.50           0.48                   Total                                                   -0.02           -0.02          -0.02           -0.02




                                                                                                                           Page 57 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

85391 Complementary and Alternative Services                                                                                   85340 Chiropractic and Osteopathic Services
   Commenced                                 0.39                           0.41            0.39           0.41                   Commenced                                               -0.03           -0.03          -0.03           -0.03
   Established                               0.52                           0.55            0.52           0.55                   Established                                             -0.02           -0.02          -0.02           -0.02
   Total                                     0.51                           0.54            0.51           0.54                   Total                                                   -0.02           -0.02          -0.02           -0.02

85399 Other Allied Health Services (Mainstream)                                                                                85391 Complementary and Alternative Services
   Commenced                                   0.46                         0.35            0.46           0.35                   Commenced                                 0.01                           0.01            0.02           0.01
   Established                                 0.50                         0.46            0.50           0.46                   Established                               0.01                           0.00            0.01           0.00
   Total                                       0.50                         0.46            0.49           0.46                   Total                                     0.01                           0.00            0.01           0.00

85990 Other Health Care Services n.e.c.                                                                                        85399 Other Allied Health Services (Mainstream)
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                  -0.01                        -0.01          -0.02           -0.01
   Established                                               0.49           0.59            0.49           0.59                   Established                                 0.00                        -0.01           0.00           -0.01
   Total                                                     0.49           0.59            0.49           0.59                   Total                                       0.00                        -0.01          -0.01           -0.01

86011 Retirement Village Operation                                                                                             85990 Other Health Care Services n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.51           0.54            0.51           0.54                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.52           0.55            0.52           0.55                   Total                                                     0.03           0.04            0.04           0.04

86012 Accommodation for the Aged Operation                                                                                     86011 Retirement Village Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.66           0.66            0.66           0.66                   Established                                               0.01           0.00            0.01           0.01
   Total                                                     0.66           0.66            0.66           0.66                   Total                                                     0.00           0.00            0.02           0.02

86090 Other Residential Care Services                                                                                          86012 Accommodation for the Aged Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                 n/a                             n/a             n/a            n/a
   Established                                               0.53           0.50            0.53           0.50                   Established                              0.00                           -0.02            0.01           0.01
   Total                                                     0.53           0.50            0.53           0.50                   Total                                   -0.01                           -0.02            0.01           0.01

87100 Child Care Services                                                                                                      86090 Other Residential Care Services
   Commenced                                                 0.64           0.75            0.64           0.75                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.63           0.66            0.63           0.66                   Established                                               0.02           0.04            0.04           0.05
   Total                                                     0.63           0.67            0.63           0.67                   Total                                                     0.02           0.04            0.04           0.05

87900 Other Social Assistance Services                                                                                         87100 Child Care Services
   Commenced                                                 0.63           0.68            0.63           0.68                   Commenced                                               -0.03           -0.03          -0.02           -0.02
   Established                                               0.41           0.38            0.41           0.38                   Established                                             -0.01           -0.02           0.00           -0.01
   Total                                                     0.44           0.40            0.44           0.40                   Total                                                   -0.01           -0.02          -0.01           -0.01

r.Arts and Recreation Services                                                                                                 87900 Other Social Assistance Services
89100 Museum Operation                                                                                                            Commenced                                                 0.04           0.02            0.04           0.04
   Commenced                                                  n/a            n/a             n/a            n/a                   Established                                               0.04           0.05            0.05           0.05
   Established                                               0.29           0.26            0.29           0.26                   Total                                                     0.04           0.05            0.05           0.05




                                                                                                                           Page 58 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.29           0.26            0.29           0.26
                                                                                                                               r.Arts and Recreation Services
89210 Zoological and Botanical Gardens Operation                                                                               89100 Museum Operation
   Commenced                                    n/a                          n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.64                         0.66            0.64           0.66                   Established                                               0.03           0.04            0.04           0.04
   Total                                       0.66                         0.69            0.66           0.69                   Total                                                     0.03           0.04            0.04           0.04

89220 Nature Reserves and Conservation Parks Operation                                                                         89210 Zoological and Botanical Gardens Operation
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                0.62                          0.60            0.62           0.60                   Established                                 0.01                         0.03            0.02           0.03
   Total                                      0.62                          0.60            0.62           0.60                   Total                                       0.03                         0.03            0.03           0.03

90010 Performing Arts Operation                                                                                                89220 Nature Reserves and Conservation Parks Operation
   Commenced                                                 0.63           0.74            0.63           0.74                   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                               0.46           0.47            0.46           0.47                   Established                                0.04                          0.05            0.04           0.05
   Total                                                     0.47           0.50            0.47           0.50                   Total                                      0.04                          0.05            0.04           0.05

90021 Musicians and Entertainers                                                                                               90010 Performing Arts Operation
   Commenced                                                 0.49           0.44            0.49           0.44                   Commenced                                                 0.02           0.03            0.03           0.03
   Established                                               0.41           0.40            0.41           0.40                   Established                                               0.04           0.04            0.05           0.05
   Total                                                     0.42           0.41            0.42           0.41                   Total                                                     0.04           0.04            0.05           0.04

90029 Other Creative Artists, Writers and Performers                                                                           90021 Musicians and Entertainers
   Commenced                                    0.49                        0.43            0.49           0.43                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                  0.36                        0.35            0.36           0.35                   Established                                               0.05           0.05            0.05           0.05
   Total                                        0.36                        0.35            0.36           0.35                   Total                                                     0.05           0.05            0.05           0.05

90030 Performing Arts Venue Operation                                                                                          90029 Other Creative Artists, Writers and Performers
   Commenced                                                 0.36           0.12            0.36           0.12                   Commenced                                    0.04                        0.04            0.04           0.05
   Established                                               0.66           0.71            0.66           0.71                   Established                                  0.05                        0.05            0.05           0.06
   Total                                                     0.59           0.68            0.59           0.68                   Total                                        0.05                        0.05            0.05           0.06

91110 Health and Fitness Centres and Gymnasia Operation                                                                        90030 Performing Arts Venue Operation
   Commenced                                  0.63                          0.63            0.63           0.63                   Commenced                                               -0.15            0.01          -0.15            0.01
   Established                                0.69                          0.73            0.69           0.73                   Established                                              0.04            0.04           0.04            0.04
   Total                                      0.69                          0.73            0.69           0.73                   Total                                                    0.04            0.04           0.04            0.04

91121 Jockeys                                                                                                                  91110 Health and Fitness Centres and Gymnasia Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                  0.03                          0.03            0.03           0.04
   Established                                               0.45           0.42            0.45           0.42                   Established                                0.03                          0.04            0.04           0.04
   Total                                                     0.45           0.42            0.45           0.42                   Total                                      0.03                          0.04            0.04           0.04

91124 Professional Footballers                                                                                                 91121 Jockeys
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                           Page 59 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                               n/a            n/a             n/a             n/a                   Established                                              0.03           0.02            0.04           0.03
    Total                                                     n/a            n/a             n/a             n/a                   Total                                                    0.03           0.02            0.04           0.03

91126 Professional Sportspersons n.e.c.                                                                                        91123 Professional Cricketers
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.58           0.63            0.58           0.63                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.58           0.63            0.58           0.63                   Total                                                      n/a            n/a             n/a             n/a

91129 Sports and Physical Recreation Clubs n.e.c.                                                                              91124 Professional Footballers
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                  0.62                        0.59            0.62           0.59                   Established                                                n/a            n/a             n/a             n/a
   Total                                        0.64                        0.61            0.64           0.61                   Total                                                      n/a            n/a             n/a             n/a

91131 Squash and Tennis Court Operation                                                                                        91126 Professional Sportspersons n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.53           0.60            0.53           0.60                   Established                                               0.04           0.04            0.04           0.04
   Total                                                     0.52           0.59            0.52           0.59                   Total                                                     0.04           0.04            0.04           0.04

91139 Sports and Physical Recreation Venues, Grounds and Facilities Operation n.e.c.                                           91129 Sports and Physical Recreation Clubs n.e.c.
   Commenced                                  0.44        0.34         0.44          0.34                                         Commenced                                     n/a                         n/a             n/a            n/a
   Established                                0.56        0.60         0.55          0.60                                         Established                                  0.02                        0.03            0.04           0.04
   Total                                      0.55        0.60         0.55          0.60                                         Total                                        0.02                        0.02            0.03           0.03

91140 Sports and Physical Recreation Administrative Service                                                                    91131 Squash and Tennis Court Operation
   Commenced                                    n/a          n/a                             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.68         0.78                            0.68           0.78                   Established                                               0.03           0.03            0.04           0.04
   Total                                       0.68         0.78                            0.68           0.78                   Total                                                     0.04           0.03            0.04           0.04

91210 Horse and Dog Racing Administration and Track Operation                                                                  91139 Sports and Physical Recreation Venues, Grounds and Facilities Operation n.e.c.
   Commenced                                   n/a         n/a                               n/a             n/a                  Commenced                                  -0.14       0.02         0.05          0.06
   Established                                 n/a         n/a                               n/a             n/a                  Established                                 0.04       0.03         0.04          0.04
   Total                                       n/a         n/a                               n/a             n/a                  Total                                       0.03       0.03         0.04          0.04

91291 Dog Training (Racing)                                                                                                    91140 Sports and Physical Recreation Administrative Service
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                    n/a          n/a                             n/a            n/a
   Established                                               0.61           0.59            0.61           0.59                   Established                                 0.01         0.01                            0.02           0.02
   Total                                                     0.60           0.59            0.60           0.59                   Total                                       0.01         0.01                            0.02           0.02

91292 Horse Training (Racing)                                                                                                  91210 Horse and Dog Racing Administration and Track Operation
   Commenced                                                 0.66           0.67            0.66           0.67                   Commenced                                   n/a         n/a                               n/a             n/a
   Established                                               0.66           0.69            0.66           0.69                   Established                                 n/a         n/a                               n/a             n/a
   Total                                                     0.66           0.69            0.66           0.69                   Total                                       n/a         n/a                               n/a             n/a

91310 Amusement Parks and Centres Operation                                                                                    91291 Dog Training (Racing)




                                                                                                                           Page 60 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                0.52           0.44            0.52           0.44                    Commenced                                              -0.02           -0.02             n/a            n/a
    Established                                              0.58           0.58            0.58           0.58                    Established                                             0.01            0.01            0.03           0.03
    Total                                                    0.58           0.58            0.58           0.58                    Total                                                   0.00            0.00            0.03           0.03

91390 Amusement and Other Recreational Activities n.e.c.                                                                       91292 Horse Training (Racing)
   Commenced                                 0.56                           0.50            0.56           0.50                   Commenced                                                 0.02           0.02            0.02           0.03
   Established                               0.53                           0.59            0.53           0.59                   Established                                               0.01           0.01            0.02           0.02
   Total                                     0.53                           0.58            0.53           0.58                   Total                                                     0.01           0.01            0.02           0.02

92010 Casino Operation                                                                                                         91299 Other Horse and Dog Racing Activities
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                      n/a            n/a             n/a             n/a

92020 Lottery Operation                                                                                                        91310 Amusement Parks and Centres Operation
   Commenced                                                 0.93           0.96            0.93           0.96                   Commenced                               -0.01                            0.02          -0.01            0.02
   Established                                               0.56           0.61            0.56           0.61                   Established                              0.03                            0.03           0.03            0.03
   Total                                                     0.58           0.62            0.58           0.62                   Total                                    0.03                            0.03           0.03            0.03

92091 Bookmaker                                                                                                                91390 Amusement and Other Recreational Activities n.e.c.
   Commenced                                                 0.45           0.33            0.45           0.33                   Commenced                                 0.01                           0.01            0.02           0.03
   Established                                               0.58           0.59            0.56           0.59                   Established                               0.03                           0.03            0.03           0.03
   Total                                                     0.56           0.59            0.54           0.57                   Total                                     0.03                           0.03            0.03           0.03

92092 TAB Agency Operation                                                                                                     92010 Casino Operation
   Commenced                                                 0.10           0.06            0.10           0.06                   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.25           0.25            0.25           0.25                   Established                                                n/a            n/a             n/a             n/a
   Total                                                     0.24           0.22            0.24           0.22                   Total                                                      n/a            n/a             n/a             n/a

92099 Other Gambling Activities n.e.c.                                                                                         92020 Lottery Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                               -0.15           -0.02          -0.01            0.01
   Established                                               0.36           0.30            0.36           0.30                   Established                                              0.03            0.03           0.03            0.03
   Total                                                     0.36           0.30            0.36           0.30                   Total                                                    0.02            0.02           0.03            0.03

s.Other Services                                                                                                               92091 Bookmaker
94110 Automotive Electrical Services                                                                                              Commenced                                                 0.03           0.02            0.04           0.04
   Commenced                                                 0.66           0.68            0.64           0.68                   Established                                               0.04           0.04            0.05           0.06
   Established                                               0.62           0.66            0.62           0.66                   Total                                                     0.04           0.04            0.05           0.05
   Total                                                     0.62           0.66            0.62           0.66
                                                                                                                               92092 TAB Agency Operation
94121 Motor Vehicle Windscreen Repair and Service                                                                                 Commenced                                                 0.08           0.08            0.08           0.08
   Commenced                                  0.65                          0.62            0.65           0.62                   Established                                               0.08           0.08            0.08           0.08
   Established                                0.59                          0.63            0.59           0.63                   Total                                                     0.08           0.08            0.08           0.08
   Total                                      0.59                          0.62            0.59           0.62




                                                                                                                           Page 61 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

                                                                                                                               92099 Other Gambling Activities n.e.c.
94129 Automotive Body, Paint and Interior Repair n.e.c.                                                                           Commenced                                                  n/a            n/a             n/a            n/a
   Commenced                                   0.55                         0.59            0.55           0.59                   Established                                               0.07           0.07            0.07           0.07
   Established                                 0.60                         0.64            0.60           0.64                   Total                                                     0.07           0.07            0.07           0.07
   Total                                       0.60                         0.63            0.60           0.63
                                                                                                                               s.Other Services
94191 Motor Vehicle Clutch and Brake Repair and Service                                                                        94110 Automotive Electrical Services
   Commenced                                  0.34                          0.37            0.34           0.37                   Commenced                                                 0.04           0.04            0.04           0.04
   Established                                0.64                          0.68            0.64           0.68                   Established                                               0.04           0.04            0.04           0.04
   Total                                      0.64                          0.68            0.63           0.68                   Total                                                     0.04           0.04            0.04           0.04

94192 Motor Vehicle Radiator Repair and Service                                                                                94121 Motor Vehicle Windscreen Repair and Service
   Commenced                                    0.66                        0.81            0.66           0.81                   Commenced                                  0.01                          0.02            0.02           0.03
   Established                                  0.70                        0.74            0.70           0.74                   Established                                0.04                          0.04            0.04           0.04
   Total                                        0.69                        0.74            0.69           0.74                   Total                                      0.04                          0.04            0.04           0.04

94193 Motor Vehicle Muffler and Exhaust Repair and Service                                                                     94129 Automotive Body, Paint and Interior Repair n.e.c.
   Commenced                                   0.93        0.98                             0.93           0.98                   Commenced                                   0.04                         0.04            0.04           0.04
   Established                                 0.67        0.72                             0.67           0.72                   Established                                 0.04                         0.04            0.04           0.04
   Total                                       0.68        0.73                             0.68           0.73                   Total                                       0.04                         0.04            0.04           0.04

94199 Other Automotive Repair and Maintenance                                                                                  94191 Motor Vehicle Clutch and Brake Repair and Service
   Commenced                                 0.69                           0.70            0.69           0.70                   Commenced                                  0.05                          0.05            0.05           0.05
   Established                               0.66                           0.70            0.66           0.70                   Established                                0.04                          0.04            0.04           0.04
   Total                                     0.67                           0.70            0.67           0.70                   Total                                      0.04                          0.04            0.04           0.04

94210 Domestic Appliance Repair and Maintenance                                                                                94192 Motor Vehicle Radiator Repair and Service
   Commenced                                 0.49                           0.36            0.49           0.36                   Commenced                                    0.02                        0.02            0.02           0.02
   Established                               0.51                           0.55            0.51           0.55                   Established                                  0.03                        0.03            0.03           0.03
   Total                                     0.51                           0.55            0.51           0.55                   Total                                        0.03                        0.03            0.03           0.03

94220 Electronic (except Domestic Appliance) and Precision                 Equipment Repair and Maintenance                    94193 Motor Vehicle Muffler and Exhaust Repair and Service
   Commenced                                   0.44                         0.45       0.44        0.45                           Commenced                                   0.01        0.01                             0.01           0.01
   Established                                 0.54                         0.60       0.54        0.60                           Established                                 0.03        0.03                             0.03           0.03
   Total                                       0.53                         0.59       0.53        0.59                           Total                                       0.03        0.03                             0.03           0.03

94290 Other Machinery and Equipment Repair and Maintenance                                                                     94199 Other Automotive Repair and Maintenance
   Commenced                                 0.49       0.48                                0.49           0.48                   Commenced                                 0.02                           0.03            0.03           0.03
   Established                               0.55       0.59                                0.55           0.59                   Established                               0.03                           0.03            0.03           0.03
   Total                                     0.54       0.58                                0.54           0.58                   Total                                     0.03                           0.03            0.03           0.03

94910 Clothing and Footwear Repair                                                                                             94210 Domestic Appliance Repair and Maintenance
   Commenced                                                 0.50           0.57            0.50           0.57                   Commenced                                 0.04                           0.04            0.04           0.04
   Established                                               0.52           0.56            0.52           0.56                   Established                               0.04                           0.04            0.04           0.04




                                                                                                                           Page 62 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Total                                                    0.52           0.56            0.52           0.56                    Total                                                    0.04           0.04            0.04           0.04

94990 Other Repair and Maintenance n.e.c.                                                                                      94220 Electronic (except Domestic Appliance) and Precision                 Equipment Repair and Maintenance
   Commenced                                                 0.66           0.67            0.66           0.67                   Commenced                                   0.04                         0.04       0.05        0.05
   Established                                               0.49           0.53            0.49           0.53                   Established                                 0.03                         0.03       0.04        0.04
   Total                                                     0.50           0.55            0.50           0.55                   Total                                       0.04                         0.03       0.04        0.04

95110 Hairdressing and Beauty Services                                                                                         94290 Other Machinery and Equipment Repair and Maintenance
   Commenced                                                 0.66           0.69            0.66           0.69                   Commenced                                 0.03       0.03                                0.04           0.04
   Established                                               0.65           0.67            0.65           0.67                   Established                               0.04       0.04                                0.04           0.04
   Total                                                     0.65           0.67            0.65           0.67                   Total                                     0.04       0.04                                0.04           0.04

95120 Diet and Weight Reduction Centre Operation                                                                               94910 Clothing and Footwear Repair
   Commenced                                   n/a                           n/a             n/a            n/a                   Commenced                                                 0.05           0.05            0.05           0.05
   Established                                0.63                          0.61            0.63           0.61                   Established                                               0.04           0.04            0.04           0.04
   Total                                      0.65                          0.61            0.65           0.61                   Total                                                     0.04           0.04            0.04           0.04

95200 Funeral, Crematorium and Cemetery Services                                                                               94990 Other Repair and Maintenance n.e.c.
   Commenced                                0.57                            0.57            0.57           0.57                   Commenced                                                 0.03           0.03            0.03           0.03
   Established                              0.57                            0.62            0.57           0.62                   Established                                               0.04           0.04            0.04           0.04
   Total                                    0.58                            0.61            0.58           0.61                   Total                                                     0.04           0.04            0.04           0.04

95310 Laundry and Dry-Cleaning Services                                                                                        95110 Hairdressing and Beauty Services
   Commenced                                                 0.54           0.54            0.54           0.54                   Commenced                                                 0.03           0.04            0.04           0.05
   Established                                               0.56           0.57            0.56           0.57                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.56           0.56            0.56           0.56                   Total                                                     0.05           0.05            0.05           0.05

95320 Photographic Film Processing                                                                                             95120 Diet and Weight Reduction Centre Operation
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                 -0.01                         -0.02             n/a            n/a
   Established                                               0.58           0.70            0.58           0.70                   Established                                0.03                          0.03            0.04           0.05
   Total                                                     0.58           0.69            0.58           0.69                   Total                                      0.02                          0.02            0.04           0.04

95330 Parking Services                                                                                                         95200 Funeral, Crematorium and Cemetery Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                0.04                            0.04            0.04           0.04
   Established                                               0.46           0.46            0.46           0.46                   Established                              0.03                            0.04            0.04           0.04
   Total                                                     0.46           0.46            0.46           0.46                   Total                                    0.03                            0.04            0.04           0.04

95340 Brothel Keeping and Prostitution Services                                                                                95310 Laundry and Dry-Cleaning Services
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                                 0.04           0.05            0.04           0.05
   Established                                  0.35                        0.38            0.35           0.38                   Established                                               0.04           0.05            0.04           0.05
   Total                                        0.41                        0.45            0.41           0.45                   Total                                                     0.04           0.05            0.04           0.05

95391 Fortune Telling and Similar Services                                                                                     95320 Photographic Film Processing
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                 0.00           0.00             n/a             n/a




                                                                                                                           Page 63 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Established                                              0.28           0.20            0.28           0.20                    Established                                              0.02           0.03            0.03           0.03
    Total                                                    0.28           0.20            0.28           0.20                    Total                                                    0.02           0.03            0.03           0.03

95392 Introduction Agency Services                                                                                             95330 Parking Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.41           0.60            0.41           0.60                   Established                                               0.05           0.05            0.05           0.05
   Total                                                     0.41           0.60            0.41           0.60                   Total                                                     0.05           0.05            0.05           0.05

95393 Child Minding (Babysitting in the Home)                                                                                  95340 Brothel Keeping and Prostitution Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                               0.37           0.30            0.37           0.30                   Established                                  0.06                        0.06            0.06           0.06
   Total                                                     0.37           0.30            0.37           0.30                   Total                                        0.05                        0.05            0.06           0.06

95399 Other Personal Services n.e.c.                                                                                           95391 Fortune Telling and Similar Services
   Commenced                                                 0.52           0.52            0.52           0.52                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.53           0.54            0.53           0.54                   Established                                               0.03           0.03            0.03           0.03
   Total                                                     0.51           0.52            0.51           0.52                   Total                                                     0.03           0.03            0.03           0.03

95400 Religious Services                                                                                                       95392 Introduction Agency Services
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                  n/a            n/a             n/a            n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                               0.03           0.05            0.05           0.06
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                     0.03           0.05            0.05           0.06

95510 Business and Professional Association Services                                                                           95393 Child Minding (Babysitting in the Home)
   Commenced                                     n/a                         n/a             n/a            n/a                   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                 0.40                         0.41            0.40           0.41                   Established                                               0.02           0.03            0.02           0.03
   Total                                       0.40                         0.41            0.40           0.41                   Total                                                     0.02           0.03            0.02           0.03

95520 Labour Association Services                                                                                              95399 Other Personal Services n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                                 0.01           0.03            0.03           0.04
   Established                                               0.41           0.37            0.41           0.37                   Established                                               0.04           0.04            0.05           0.05
   Total                                                     0.41           0.37            0.41           0.37                   Total                                                     0.04           0.04            0.04           0.05

95591 Parents and Citizens Associations                                                                                        95400 Religious Services
   Commenced                                                  n/a            n/a             n/a             n/a                  Commenced                                                 n/a             n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a                  Established                                              0.03            0.03             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a                  Total                                                   -0.03            0.01             n/a             n/a

95599 Other Interest Group Services n.e.c.                                                                                     95510 Business and Professional Association Services
   Commenced                                                  n/a            n/a             n/a            n/a                   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                               0.50           0.50            0.50           0.50                   Established                                 0.04                         0.04            0.04           0.05
   Total                                                     0.50           0.50            0.50           0.50                   Total                                       0.04                         0.04            0.04           0.05

96010 Private Households Employing Staff                                                                                       95520 Labour Association Services




                                                                                                                           Page 64 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.   * For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.              * If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                     Expenses to Sales                                                                                                                 Net GST to Sales
Fine industry classes and business                               All                 Profitable                                Fine industry classes and business                               All                   Profitable
status                                                  Mean         Median      Mean        Median                            status                                                  Mean           Median      Mean        Median

    Commenced                                                 n/a            n/a             n/a             n/a                   Commenced                                                 n/a            n/a             n/a            n/a
    Established                                               n/a            n/a             n/a             n/a                   Established                                              0.04           0.05            0.04           0.05
    Total                                                     n/a            n/a             n/a             n/a                   Total                                                    0.04           0.05            0.04           0.05

                                                                                                                               95591 Parents and Citizens Associations
                                                                                                                                  Commenced                                                  n/a            n/a             n/a             n/a
                                                                                                                                  Established                                                n/a            n/a             n/a             n/a
                                                                                                                                  Total                                                      n/a            n/a             n/a             n/a

                                                                                                                               95599 Other Interest Group Services n.e.c.
                                                                                                                                  Commenced                                                  n/a            n/a             n/a            n/a
                                                                                                                                  Established                                               0.04           0.04            0.04           0.05
                                                                                                                                  Total                                                     0.04           0.04            0.04           0.05

                                                                                                                               96010 Private Households Employing Staff
                                                                                                                                  Commenced                                                  n/a            n/a             n/a             n/a
                                                                                                                                  Established                                                n/a            n/a             n/a             n/a
                                                                                                                                  Total                                                      n/a            n/a             n/a             n/a




                                                                                                                           Page 65 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

a.Agriculture, forestry & fishing
01110 Nursery Production (Under Cover)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.17            0.18           0.18
   Total                                                     0.22           0.19            0.18           0.18

01120 Nursery Production (Outdoors)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.16            0.17           0.16
   Total                                                     0.17           0.16            0.17           0.16

01130 Turf Growing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.13            0.12           0.12
   Total                                                     0.13           0.13            0.12           0.12

01140 Floriculture Production (Under Cover)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.12            0.11           0.11
   Total                                                     0.11           0.12            0.11           0.11

01150 Floriculture Production (Outdoors)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.20           0.17            0.20           0.17
   Total                                                     0.20           0.17            0.20           0.17

01210 Mushroom Growing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.21            0.22           0.22
   Total                                                     0.19           0.21            0.22           0.22

01220 Vegetable Growing (Under Cover)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.20            0.19           0.19
   Total                                                     0.21           0.20            0.18           0.19

01230 Vegetable Growing (Outdoors)
   Commenced                                                 0.14           0.12            0.15           0.14
   Established                                               0.12           0.10            0.11           0.09
   Total                                                     0.12           0.10            0.11           0.09

01310 Grape Growing
   Commenced                                                 0.14           0.13            0.09           0.09
   Established                                               0.14           0.13            0.12           0.11




                                                                                                                           Page 66 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.14           0.13            0.12           0.11

01320 Kiwifruit Growing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.32           0.23            0.17           0.21
   Total                                                     0.32           0.23            0.17           0.21

01330 Berry Fruit Growing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.24           0.23            0.23           0.22
   Total                                                     0.24           0.23            0.23           0.22

01340 Apple and Pear Growing
   Commenced                                                 0.38           0.15             n/a            n/a
   Established                                               0.17           0.14            0.15           0.13
   Total                                                     0.17           0.14            0.15           0.13

01350 Stone Fruit Growing
   Commenced                                                 0.21           0.16            0.24           0.20
   Established                                               0.19           0.18            0.16           0.15
   Total                                                     0.19           0.18            0.17           0.15

01360 Citrus Fruit Growing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.17            0.15           0.15
   Total                                                     0.17           0.16            0.15           0.15

01370 Olive Growing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.12            0.14           0.11
   Total                                                     0.15           0.12            0.14           0.11

01390 Other Fruit and Tree Nut Growing
   Commenced                                                 0.12           0.08            0.10           0.08
   Established                                               0.17           0.15            0.14           0.13
   Total                                                     0.17           0.15            0.14           0.13

01410 Sheep Farming (Specialised)
   Commenced                                                 0.09           0.07            0.07           0.06
   Established                                               0.09           0.07            0.08           0.07
   Total                                                     0.09           0.07            0.08           0.07


01420 Beef Cattle Farming (Specialised)




                                                                                                                           Page 67 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                0.11           0.07            0.03           0.03
    Established                                              0.09           0.08            0.08           0.06
    Total                                                    0.09           0.07            0.07           0.06


01430 Beef Cattle Feedlots (Specialised)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.09           0.03            0.05           0.04
   Total                                                     0.09           0.03            0.05           0.04

01440 Sheep-Beef Cattle Farming
   Commenced                                                 0.07           0.06            0.07           0.06
   Established                                               0.08           0.07            0.08           0.07
   Total                                                     0.08           0.07            0.08           0.07

01450 Grain-Sheep or Grain-Beef Cattle
Farming
   Commenced                                                 0.06           0.05            0.05           0.04
   Established                                               0.06           0.05            0.05           0.04
   Total                                                     0.06           0.05            0.05           0.04

01460 Rice Growing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.08           0.09            0.08           0.08
   Total                                                     0.08           0.09            0.08           0.08

01490 Other Grain Growing
   Commenced                                                 0.05           0.04            0.04           0.03
   Established                                               0.05           0.04            0.04           0.03
   Total                                                     0.05           0.04            0.04           0.03

01510 Sugar Cane Growing
   Commenced                                                 0.17           0.18             n/a            n/a
   Established                                               0.12           0.10            0.10           0.09
   Total                                                     0.12           0.10            0.10           0.09

01520 Cotton Growing
   Commenced                                                 0.05           0.05             n/a            n/a
   Established                                               0.07           0.05            0.05           0.04
   Total                                                     0.07           0.05            0.05           0.04

01590 Other Crop Growing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.09            0.10           0.08




                                                                                                                           Page 68 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.11           0.09            0.10           0.08

01600 Dairy Cattle Farming
   Commenced                                                 0.07           0.06            0.07           0.06
   Established                                               0.06           0.05            0.06           0.05
   Total                                                     0.06           0.05            0.06           0.05

01710 Poultry Farming (Meat)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.10           0.09            0.09           0.08
   Total                                                     0.10           0.09            0.09           0.08

01720 Poultry Farming (Eggs)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.10            0.11           0.08
   Total                                                     0.11           0.10            0.11           0.08

01800 Deer Farming
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.10           0.08             n/a             n/a
   Total                                                     0.10           0.08             n/a             n/a

01910 Horse Farming
   Commenced                                                 0.17           0.09             n/a            n/a
   Established                                               0.15           0.12            0.11           0.09
   Total                                                     0.15           0.12            0.10           0.09

01920 Pig Farming
   Commenced                                                 0.07           0.04            0.03           0.03
   Established                                               0.07           0.06            0.07           0.06
   Total                                                     0.07           0.06            0.06           0.06

01930 Beekeeping
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.12            0.13           0.11
   Total                                                     0.14           0.12            0.13           0.11

01990 Other Livestock Farming n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.15            0.13           0.12
   Total                                                     0.17           0.14            0.13           0.11

02011 Oyster Farming
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                           Page 69 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.20           0.18            0.16           0.13
    Total                                                    0.20           0.18            0.16           0.13

02019 Offshore Longline and Rack Aquaculture n.e.c.
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                0.17                          0.15            0.17           0.15
   Total                                      0.19                          0.16            0.19           0.16

02020 Offshore Caged Aquaculture
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

02031 Lobster Farming or Breeding
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.19            0.16           0.16
   Total                                                     0.18           0.19            0.16           0.16

02039 Other Onshore Aquaculture
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.12            0.13           0.10
   Total                                                     0.15           0.12            0.13           0.10

03010 Forestry
   Commenced                                                 0.26           0.25            0.27           0.27
   Established                                               0.16           0.12            0.15           0.12
   Total                                                     0.17           0.15            0.17           0.12

03020 Logging
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.14            0.14           0.14
   Total                                                     0.15           0.14            0.14           0.14

04111 Rock Lobster Fishing
   Commenced                                                 0.17           0.19             n/a            n/a
   Established                                               0.15           0.14            0.15           0.14
   Total                                                     0.15           0.14            0.15           0.14

04112 Crab Potting
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.13            0.09           0.09
   Total                                                     0.19           0.13            0.09           0.09

04120 Prawn Fishing




                                                                                                                           Page 70 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.14           0.13            0.14           0.12
    Total                                                    0.14           0.13            0.14           0.12

04130 Line Fishing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.16            0.19           0.16
   Total                                                     0.18           0.16            0.19           0.16

04140 Fish Trawling, Seining and Netting
   Commenced                                                 0.22           0.24             n/a            n/a
   Established                                               0.16           0.14            0.15           0.13
   Total                                                     0.16           0.14            0.15           0.13

04191 Abalone Fishing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.15            0.12           0.13
   Total                                                     0.15           0.15            0.12           0.13

04192 Marine Fishing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.17            0.15           0.14
   Total                                                     0.17           0.17            0.15           0.14

04199 Other Fishing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.24            0.21           0.24
   Total                                                     0.21           0.24            0.21           0.24

04200 Hunting and Trapping
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.16            0.19           0.16
   Total                                                     0.17           0.16            0.19           0.16

05100 Forestry Support Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.27           0.24            0.24           0.22
   Total                                                     0.27           0.24            0.24           0.22

05210 Cotton Ginning
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a




                                                                                                                           Page 71 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

05220 Shearing Services
   Commenced                                                 0.48           0.52            0.48           0.52
   Established                                               0.43           0.49            0.43           0.50
   Total                                                     0.43           0.50            0.44           0.50

05290 Other Agriculture and Fishing Support Services
   Commenced                                   0.19                         0.18            0.20           0.18
   Established                                 0.15                         0.13            0.14           0.12
   Total                                       0.15                         0.13            0.14           0.12

b.Mining
06000 Coal Mining
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.16            0.13           0.16
   Total                                                     0.13           0.16            0.13           0.16

07000 Oil and Gas Extraction
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

08010 Iron Ore Mining
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

08040 Gold Ore Mining
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.07            0.06           0.06
   Total                                                     0.07           0.07            0.06           0.06

08050 Mineral Sand Mining
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.30           0.07            0.30           0.07
   Total                                                     0.30           0.07            0.30           0.07

09110 Gravel and Sand Quarrying
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.12           0.11            0.13           0.10
   Total                                                     0.12           0.11            0.13           0.10

09190 Other Construction Material
Mining
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                           Page 72 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.14           0.15            0.15           0.16
    Total                                                    0.14           0.15            0.15           0.16

09902 Opal Mining
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

09903 Gemstone Mining (Except Opals
and Diamonds)
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

09909 Other Non-Metallic Mineral Mining
and Quarrying n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.18            0.15           0.18
   Total                                                     0.16           0.18            0.15           0.18


10112 Petroleum Exploration Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a


10122 Mineral Exploration Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a


10900 Other Mining Support Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.15            0.15           0.15
   Total                                                     0.16           0.16            0.15           0.15


c.Manufacturing
11110 Meat Processing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.14            0.15           0.12
   Total                                                     0.15           0.16            0.15           0.14




                                                                                                                           Page 73 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


11120 Poultry Processing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.12           0.09            0.14           0.14
   Total                                                     0.12           0.08            0.14           0.14


11130 Cured Meat and Smallgoods Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                              0.10                            0.06            0.09           0.06
   Total                                    0.10                            0.07            0.09           0.06

11200 Seafood Processing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.43           0.33            0.25           0.29
   Total                                                     0.43           0.33            0.25           0.29

11310 Milk and Cream Processing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.08            0.07           0.08
   Total                                                     0.07           0.08            0.07           0.08

11320 Ice Cream Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.13            0.15           0.13
   Total                                                     0.16           0.14            0.15           0.13

11330 Cheese and Other Dairy Product Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.13                           0.10            0.14           0.10
   Total                                     0.13                           0.10            0.14           0.10

11400 Fruit and Vegetable Processing
   Commenced                                                 0.14           0.13            0.14           0.13
   Established                                               0.16           0.15            0.17           0.17
   Total                                                     0.15           0.15            0.16           0.16

11500 Oil and Fat Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.16            0.19           0.18
   Total                                                     0.16           0.16            0.19           0.18

11610 Grain Mill Product Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                           Page 74 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                               n/a            n/a             n/a             n/a
    Total                                                     n/a            n/a             n/a             n/a

11620 Cereal, Pasta and Baking Mix Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.14                         0.14            0.15           0.15
   Total                                       0.15                         0.15            0.16           0.16

11710 Bread Manufacturing (Factory
based)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.23           0.25            0.21           0.23
   Total                                                     0.23           0.25            0.21           0.23

11720 Cake and Pastry Manufacturing
(Factory based)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.21            0.21           0.21
   Total                                                     0.22           0.21            0.21           0.21

11730 Biscuit Manufacturing (Factory
based)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.24           0.26            0.24           0.26
   Total                                                     0.22           0.23            0.22           0.23

11740 Bakery Product Manufacturing
(Non-factory based)
   Commenced                                                 0.21           0.19            0.19           0.18
   Established                                               0.20           0.20            0.19           0.19
   Total                                                     0.20           0.20            0.19           0.19


11820 Confectionery Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.22           0.23            0.22           0.23
   Total                                                     0.22           0.23            0.22           0.23

11920 Prepared Animal and Bird Feed
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.10           0.10            0.09           0.09
   Total                                                     0.10           0.10            0.09           0.09




                                                                                                                           Page 75 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

11990 Other Food Product
Manufacturing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.11            0.10           0.10
   Total                                                     0.13           0.11            0.11           0.10

12110 Soft Drink, Cordial and Syrup
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.10            0.11           0.10
   Total                                                     0.11           0.10            0.11           0.10

12120 Beer Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.15           0.14             n/a             n/a
   Total                                                     0.18           0.19             n/a             n/a

12140 Wine and Other Alcoholic Beverage Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.18                           0.16            0.16           0.15
   Total                                     0.18                           0.16            0.16           0.15

13120 Natural Textile Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.27           0.22             n/a             n/a
   Total                                                     0.27           0.22             n/a             n/a

13130 Synthetic Textile Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

13200 Leather Tanning, Fur Dressing and Leather Product Manufacturing
   Commenced                                    n/a        n/a         n/a                                  n/a
   Established                                0.12        0.13        0.12                                 0.13
   Total                                      0.13        0.13        0.13                                 0.14

13310 Textile Floor Covering Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.24           0.24            0.25           0.25
   Total                                                     0.21           0.20            0.25           0.25

13320 Rope, Cordage and Twine Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                           Page 76 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.12           0.08            0.12           0.08
    Total                                                    0.12           0.08            0.12           0.08

13330 Cut and Sewn Textile Product Manufacturing
   Commenced                                  0.19                          0.16            0.19           0.13
   Established                                0.16                          0.15            0.15           0.14
   Total                                      0.16                          0.15            0.15           0.14

13340 Textile Finishing and Other Textile Product Manufacturing
   Commenced                                      n/a         n/a                            n/a            n/a
   Established                                   0.17        0.16                           0.17           0.18
   Total                                         0.17        0.17                           0.17           0.19

13400 Knitted Product Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

13510 Clothing Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.16            0.17           0.15
   Total                                                     0.18           0.16            0.17           0.15

13520 Footwear Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.32           0.31            0.25           0.18
   Total                                                     0.32           0.31            0.25           0.18

14110 Log Sawmilling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.16            0.15           0.15
   Total                                                     0.16           0.16            0.15           0.15

14120 Wood Chipping
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.13            0.15           0.13
   Total                                                     0.15           0.13            0.15           0.13

14130 Timber Resawing and Dressing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.08           0.08            0.09           0.08
   Total                                                     0.12           0.09            0.09           0.08

14910 Prefabricated Wooden Building Manufacturing




                                                                                                                           Page 77 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.18           0.18            0.18           0.18
    Total                                                    0.18           0.18            0.18           0.18

14920 Wooden Structural Fitting and Component Manufacturing
   Commenced                                 0.17        0.16                               0.16           0.14
   Established                               0.15        0.14                               0.15           0.14
   Total                                     0.15        0.14                               0.15           0.14

14940 Reconstituted Wood Product Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                               0.14                           0.14            0.14           0.14
   Total                                     0.14                           0.14            0.14           0.14

14990 Other Wood Product Manufacturing n.e.c.
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.18                          0.15            0.18           0.15
   Total                                      0.17                          0.15            0.17           0.15

15100 Pulp, Paper and Paperboard Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.17                          0.18            0.16           0.14
   Total                                      0.17                          0.18            0.16           0.14

15210 Corrugated Paperboard and Paperboard Container Manufacturing
   Commenced                                 n/a         n/a                                 n/a             n/a
   Established                               n/a         n/a                                 n/a             n/a
   Total                                     n/a         n/a                                 n/a             n/a

15220 Paper Bag Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

15230 Paper Stationery Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.10           0.07            0.10           0.07
   Total                                                     0.10           0.07            0.10           0.07

15290 Other Converted Paper Product Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                 n/a                           n/a             n/a            n/a
   Total                                     0.25                           0.25            0.25           0.25




                                                                                                                           Page 78 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

16110 Printing
   Commenced                                                 0.19           0.16            0.19           0.16
   Established                                               0.16           0.15            0.15           0.14
   Total                                                     0.16           0.15            0.15           0.14

16120 Printing Support Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.14            0.17           0.14
   Total                                                     0.18           0.14            0.17           0.14

16200 Reproduction of Recorded Media
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

17010 Petroleum Refining and Petroleum Fuel Manufacturing
   Commenced                                   n/a        n/a                                n/a             n/a
   Established                                 n/a        n/a                                n/a             n/a
   Total                                       n/a        n/a                                n/a             n/a

17090 Other Petroleum and Coal Product Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.36                           0.26            0.21           0.23
   Total                                     0.36                           0.26            0.21           0.23

18120 Basic Organic Chemical Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

18130 Basic Inorganic Chemical Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

18210 Synthetic Resin and Synthetic Rubber Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.13                          0.12            0.13           0.12
   Total                                      0.13                          0.12            0.13           0.12

18290 Other Basic Polymer Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a




                                                                                                                           Page 79 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


18310 Fertiliser Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.15            0.14           0.16
   Total                                                     0.14           0.15            0.14           0.16

18320 Pesticide Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

18410 Human Pharmaceutical and Medicinal Product Manufacturing
   Commenced                                  n/a        n/a                                 n/a            n/a
   Established                               0.17       0.17                                0.17           0.17
   Total                                     0.17       0.17                                0.17           0.17

18420 Veterinary Pharmaceutical and Medicinal Product Manufacturing
   Commenced                                    n/a        n/a                               n/a             n/a
   Established                                  n/a        n/a                               n/a             n/a
   Total                                        n/a        n/a                               n/a             n/a

18510 Cleaning Compound Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.15            0.13           0.14
   Total                                                     0.15           0.15            0.15           0.15

18520 Cosmetic and Toiletry Preparation
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.12            0.11           0.12
   Total                                                     0.11           0.12            0.11           0.12


18920 Explosive Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

18990 Other Basic Chemical Product
Manufacturing n.e.c.
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a




                                                                                                                           Page 80 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

19110 Polymer Film and Sheet
Packaging Material Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.20           0.18            0.20           0.18
   Total                                                     0.20           0.18            0.20           0.18

19120 Rigid and Semi-Rigid Polymer
Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.11            0.14           0.11
   Total                                                     0.14           0.12            0.14           0.11

19130 Polymer Foam Product
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.19            0.21           0.19
   Total                                                     0.21           0.19            0.21           0.19




19140 Tyre Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.13            0.14           0.13
   Total                                                     0.14           0.13            0.14           0.13




19150 Adhesive Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.20            0.23           0.23
   Total                                                     0.18           0.20            0.23           0.23


19160 Paint and Coatings Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.14            0.16           0.18
   Total                                                     0.15           0.14            0.16           0.18

19190 Other Polymer Product
Manufacturing
   Commenced                                                 0.18           0.17            0.18           0.17
   Established                                               0.15           0.14            0.16           0.16
   Total                                                     0.16           0.15            0.16           0.17




                                                                                                                           Page 81 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

19200 Natural Rubber Product
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.09            0.14           0.09
   Total                                                     0.14           0.09            0.14           0.09

20100 Glass and Glass Product
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.15            0.14           0.14
   Total                                                     0.15           0.14            0.14           0.14


20210 Clay Brick Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.20           0.20            0.20           0.20
   Total                                                     0.20           0.20            0.20           0.20


20290 Other Ceramic Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.14            0.15           0.14
   Total                                                     0.17           0.14            0.15           0.14

20310 Cement and Lime Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.16            0.17           0.16
   Total                                                     0.17           0.16            0.17           0.16

20320 Plaster Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.18            0.16           0.17
   Total                                                     0.16           0.18            0.16           0.17

20330 Ready-Mixed Concrete Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.09           0.09            0.08           0.09
   Total                                                     0.09           0.09            0.08           0.09

20340 Concrete Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.14            0.14           0.14
   Total                                                     0.15           0.14            0.14           0.14




                                                                                                                           Page 82 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

20900 Other Non-Metallic Mineral Product Manufacturing
   Commenced                                  0.15                          0.13            0.15           0.13
   Established                                0.17                          0.15            0.16           0.15
   Total                                      0.16                          0.15            0.16           0.15

21100 Iron Smelting and Steel Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.13            0.15           0.13
   Total                                                     0.15           0.13            0.15           0.14

21210 Iron and Steel Casting
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.25           0.19            0.25           0.19
   Total                                                     0.25           0.19            0.25           0.19

21220 Steel Pipe and Tube Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.15            0.17           0.14
   Total                                                     0.17           0.15            0.17           0.14

21320 Aluminium Smelting
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

21390 Other Basic Non-Ferrous Metal Manufacturing
   Commenced                                   n/a                           n/a             n/a             n/a
   Established                                 n/a                           n/a             n/a             n/a
   Total                                       n/a                           n/a             n/a             n/a

21410 Non-Ferrous Metal Casting
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

21420 Aluminium Rolling, Drawing, Extruding
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

21490 Other Basic Non-Ferrous Metal Product Manufacturing
   Commenced                                   n/a         n/a                               n/a            n/a
   Established                                0.17        0.15                              0.17           0.15
   Total                                      0.17        0.15                              0.17           0.15




                                                                                                                           Page 83 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


22100 Iron and Steel Forging
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.19            0.17           0.14
   Total                                                     0.19           0.19            0.17           0.14

22210 Structural Steel Fabricating
   Commenced                                                 0.22           0.20            0.22           0.20
   Established                                               0.16           0.15            0.16           0.16
   Total                                                     0.16           0.15            0.16           0.16

22220 Prefabricated Metal Building Manufacturing
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                 0.12                         0.11            0.12           0.11
   Total                                       0.12                         0.11            0.12           0.11

22230 Architectural Aluminium Product Manufacturing
   Commenced                                  0.21                          0.16            0.18           0.14
   Established                                0.14                          0.13            0.14           0.12
   Total                                      0.15                          0.13            0.14           0.13

22240 Metal Roof and Guttering Manufacturing (except Aluminium)
   Commenced                                    n/a        n/a                               n/a             n/a
   Established                                  n/a        n/a                               n/a             n/a
   Total                                        n/a        n/a                               n/a             n/a

22290 Other Structural Metal Product Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.14                         0.12            0.14           0.12
   Total                                       0.14                         0.12            0.14           0.12

22310 Boiler, Tank and Other Heavy Gauge Metal Container                   Manufacturing
   Commenced                                 0.21                           0.23       0.21                0.23
   Established                               0.17                           0.20       0.17                0.22
   Total                                     0.18                           0.22       0.18                0.22

22390 Other Metal Container Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.09            0.12           0.09
   Total                                                     0.11           0.09            0.12           0.09

22400 Sheet Metal Product Manufacturing (except Metal Structural and Container Products)
   Commenced                                  0.26         0.25        0.26        0.25
   Established                                0.17         0.17        0.17        0.18




                                                                                                                           Page 84 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.18           0.18            0.18           0.18

22910 Spring and Wire Product Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.14            0.16           0.14
   Total                                                     0.16           0.14            0.16           0.14

22920 Nut, Bolt, Screw and Rivet Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.18                         0.13            0.18           0.13
   Total                                       0.18                         0.13            0.18           0.13

22930 Metal Coating and Finishing
   Commenced                                                 0.27           0.25            0.27           0.25
   Established                                               0.18           0.19            0.18           0.18
   Total                                                     0.18           0.19            0.18           0.19

22990 Other Fabricated Metal Product Manufacturing n.e.c.
   Commenced                                  0.27                          0.24            0.27           0.24
   Established                                0.16                          0.15            0.16           0.14
   Total                                      0.17                          0.15            0.16           0.15

23110 Motor Vehicle Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.17            0.16           0.16
   Total                                                     0.16           0.17            0.16           0.16

23120 Motor Vehicle Body and Trailer Manufacturing
   Commenced                                   0.18                         0.17            0.21           0.22
   Established                                 0.17                         0.16            0.16           0.15
   Total                                       0.17                         0.16            0.17           0.15

23130 Automotive Electrical Component Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.14                           0.15            0.14           0.12
   Total                                     0.14                           0.15            0.14           0.12

23190 Other Motor Vehicle Parts Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.17                          0.14            0.15           0.14
   Total                                      0.17                          0.14            0.15           0.14

23910 Shipbuilding and Repair Services
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                           Page 85 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.16           0.16            0.16           0.16
    Total                                                    0.17           0.17            0.17           0.17

23920 Boatbuilding and Repair Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.14            0.16           0.13
   Total                                                     0.17           0.14            0.16           0.13

23940 Aircraft Manufacturing and Repair Services
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                 0.15                         0.17            0.15           0.17
   Total                                       0.15                         0.17            0.15           0.17

23990 Other Transport Equipment
Manufacturing n.e.c.
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a


24110 Photographic, Optical and
Ophthalmic Equipment Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.20           0.12             n/a             n/a
   Total                                                     0.20           0.12             n/a             n/a

24120 Medical and Surgical Equipment
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.16            0.19           0.16
   Total                                                     0.19           0.16            0.18           0.15

24190 Other Professional and Scientific
Equipment Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.22           0.22            0.18           0.21
   Total                                                     0.23           0.22            0.19           0.22

24211 Computer and Related Equipment
Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.13            0.15           0.13
   Total                                                     0.14           0.13            0.15           0.13




                                                                                                                           Page 86 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


24219 Business Machine (Electronic) Manufacturing n.e.c.
   Commenced                                    n/a                          n/a             n/a             n/a
   Established                                  n/a                          n/a             n/a             n/a
   Total                                        n/a                          n/a             n/a             n/a


24220 Communication Equipment Manufacturing
   Commenced                                 n/a                             n/a             n/a            n/a
   Established                              0.17                            0.22            0.19           0.22
   Total                                    0.16                            0.16            0.17           0.22


24290 Other Electronic Equipment Manufacturing
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.18                          0.20            0.18           0.20
   Total                                      0.18                          0.20            0.18           0.20

24320 Electric Lighting Equipment Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.20                         0.16            0.21           0.25
   Total                                       0.22                         0.21            0.24           0.25

24390 Other Electrical Equipment Manufacturing
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.10                         0.08            0.10           0.08
   Total                                       0.10                         0.08            0.10           0.08

24410 Whiteware Appliance Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

24490 Other Domestic Appliance Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.14                           0.15            0.14           0.15
   Total                                     0.14                           0.15            0.14           0.15

24510 Pump and Compressor Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.08           0.09            0.09           0.10
   Total                                                     0.08           0.09            0.09           0.10

24520 Fixed Space Heating, Cooling and Ventilation Equipment Manufacturing




                                                                                                                           Page 87 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.18           0.16            0.18           0.16
    Total                                                    0.18           0.16            0.18           0.16

24610 Agricultural Machinery and Equipment Manufacturing
   Commenced                                  n/a         n/a                                n/a            n/a
   Established                               0.16        0.16                               0.14           0.14
   Total                                     0.16        0.16                               0.14           0.14

24620 Mining and Construction Machinery Manufacturing
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.16                           0.15            0.16           0.14
   Total                                     0.16                           0.14            0.15           0.14

24630 Machine Tool and Parts Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.17            0.18           0.17
   Total                                                     0.18           0.17            0.18           0.17

24690 Other Specialised Machinery and Equipment Manufacturing
   Commenced                                  n/a         n/a                                n/a            n/a
   Established                               0.18        0.16                               0.17           0.14
   Total                                     0.18        0.16                               0.17           0.14

24910 Lifting and Material Handling Equipment Manufacturing
   Commenced                                    n/a         n/a                              n/a            n/a
   Established                                 0.15        0.17                             0.15           0.19
   Total                                       0.15        0.17                             0.15           0.19

24990 Other Machinery and Equipment Manufacturing n.e.c.
   Commenced                                 n/a          n/a                                n/a            n/a
   Established                              0.15         0.11                               0.15           0.11
   Total                                    0.15         0.11                               0.15           0.11

25110 Wooden Furniture and Upholstered Seat Manufacturing
   Commenced                                 0.15        0.14                               0.14           0.13
   Established                               0.17        0.16                               0.16           0.15
   Total                                     0.16        0.16                               0.16           0.15

25120 Metal Furniture Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.14            0.16           0.18
   Total                                                     0.16           0.14            0.16           0.18




                                                                                                                           Page 88 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

25130 Mattress Manufacturing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

25190 Other Furniture Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.12            0.12           0.12
   Total                                                     0.13           0.12            0.12           0.12

25910 Jewellery and Silverware Manufacturing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.12           0.09            0.12           0.08
   Total                                                     0.12           0.09            0.12           0.08

25920 Toy, Sporting and Recreational Product Manufacturing
   Commenced                                    n/a         n/a                              n/a            n/a
   Established                                 0.17        0.17                             0.15           0.15
   Total                                       0.17        0.17                             0.15           0.15

25990 Other Manufacturing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.13            0.15           0.13
   Total                                                     0.16           0.13            0.15           0.13

d.Electricity, Gas, Water and Waste Services
26110 Fossil Fuel Electricity Generation
   Commenced                                 n/a                             n/a             n/a            n/a
   Established                               n/a                             n/a             n/a            n/a
   Total                                   0.10                             0.06            0.10           0.06

26200 Electricity Transmission
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

26300 Electricity Distribution
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

26400 On Selling Electricity and Electricity Market Operation
   Commenced                                       n/a                       n/a             n/a             n/a
   Established                                     n/a                       n/a             n/a             n/a




                                                                                                                           Page 89 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                     n/a            n/a             n/a             n/a

27000 Gas Supply
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.09           0.08            0.09           0.08
   Total                                                     0.09           0.08            0.09           0.08

28110 Water Supply
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.22           0.17            0.19           0.13
   Total                                                     0.22           0.17            0.19           0.13

28120 Sewerage and Drainage Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.16            0.15           0.16
   Total                                                     0.15           0.16            0.15           0.16


29110 Solid Waste Collection Services
   Commenced                                                 0.14           0.09            0.14           0.09
   Established                                               0.14           0.13            0.14           0.13
   Total                                                     0.14           0.13            0.14           0.13


29190 Other Waste Collection Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.09            0.11           0.09
   Total                                                     0.13           0.09            0.13           0.09


29210 Waste Treatment and Disposal Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.12            0.14           0.12
   Total                                                     0.15           0.12            0.15           0.12


29220 Waste Remediation and Materials Recovery Services
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.14                           0.13            0.14           0.13
   Total                                     0.14                           0.13            0.14           0.13


e.Construction
30110 House Construction




                                                                                                                           Page 90 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                0.13           0.11            0.13           0.10
    Established                                              0.10           0.08            0.09           0.08

    Total                                                    0.10           0.08            0.09           0.08

30190 Other Residential Building Construction
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.10           0.08            0.09           0.08

    Total                                                    0.10           0.08            0.09           0.08

30200 Non-Residential Building Construction
   Commenced                                                 0.11           0.09            0.13           0.10
   Established                                               0.12           0.10            0.12           0.10
   Total                                                     0.12           0.10            0.12           0.10

31010 Road and Bridge Construction
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.12           0.11            0.12           0.10
   Total                                                     0.12           0.10            0.12           0.10

31091 Swimming and Spa Pool Construction or Installation (Below Ground Concrete or Fibreglass)
   Commenced                                 0.22          0.19       0.22        0.19
   Established                               0.11          0.09       0.11        0.09
   Total                                     0.12          0.09       0.12        0.09

31099 Other Heavy and Civil Engineering Construction n.e.c.
   Commenced                                   n/a           n/a                             n/a            n/a
   Established                                0.16          0.14                            0.15           0.14
   Total                                      0.16          0.14                            0.15           0.14

32110 Land Development and Subdivision
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.09            0.10           0.08
   Total                                                     0.11           0.09            0.10           0.08

32120 Site Preparation Services
   Commenced                                                 0.19           0.16            0.18           0.15
   Established                                               0.13           0.12            0.13           0.12
   Total                                                     0.13           0.12            0.13           0.12

32210 Concreting Services
   Commenced                                                 0.17           0.15            0.14           0.14
   Established                                               0.15           0.14            0.15           0.13




                                                                                                                           Page 91 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.15           0.14            0.15           0.13

32220 Bricklaying Services
   Commenced                                                 0.30           0.25            0.30           0.25
   Established                                               0.19           0.17            0.19           0.17
   Total                                                     0.19           0.17            0.19           0.17

32230 Roofing Services
   Commenced                                                 0.19           0.15            0.19           0.15
   Established                                               0.16           0.14            0.15           0.14
   Total                                                     0.16           0.14            0.15           0.14

32240 Structural Steel Erection Services
   Commenced                                                 0.18           0.20            0.18           0.20
   Established                                               0.15           0.14            0.15           0.13
   Total                                                     0.15           0.14            0.15           0.13

32310 Plumbing Services
   Commenced                                                 0.16           0.14            0.15           0.13
   Established                                               0.12           0.11            0.12           0.11
   Total                                                     0.12           0.11            0.12           0.11

32320 Electrical Services
   Commenced                                                 0.14           0.11            0.13           0.11
   Established                                               0.15           0.14            0.14           0.13
   Total                                                     0.15           0.14            0.14           0.13

32330 Air Conditioning and Heating Services
   Commenced                                                 0.14           0.18            0.14           0.18
   Established                                               0.13           0.12            0.13           0.12
   Total                                                     0.13           0.12            0.13           0.12

32340 Fire and Security Alarm Installation Services
   Commenced                                      n/a                        n/a             n/a            n/a
   Established                                   0.16                       0.15            0.16           0.15
   Total                                         0.16                       0.15            0.16           0.15

32390 Other Building Installation Services
   Commenced                                                 0.22           0.07            0.22           0.07
   Established                                               0.12           0.11            0.11           0.11
   Total                                                     0.12           0.11            0.12           0.10

32410 Plastering and Ceiling Services
   Commenced                                                 0.28           0.25            0.27           0.25




                                                                                                                           Page 92 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.18           0.16            0.17           0.16
    Total                                                    0.18           0.16            0.17           0.16

32420 Carpentry Services
   Commenced                                                 0.17           0.15            0.16           0.14
   Established                                               0.14           0.12            0.14           0.12
   Total                                                     0.14           0.12            0.14           0.12

32430 Tiling and Carpeting Services
   Commenced                                                 0.16           0.17            0.15           0.17
   Established                                               0.17           0.16            0.17           0.16
   Total                                                     0.17           0.16            0.16           0.16

32440 Painting and Decorating Services
   Commenced                                                 0.18           0.16            0.19           0.16
   Established                                               0.20           0.19            0.19           0.18
   Total                                                     0.20           0.19            0.19           0.18

32450 Glazing Services
   Commenced                                                 0.18           0.16            0.18           0.15
   Established                                               0.14           0.14            0.14           0.13
   Total                                                     0.15           0.14            0.14           0.13

32910 Landscape Construction Services
   Commenced                                                 0.17           0.16            0.16           0.14
   Established                                               0.15           0.14            0.14           0.14
   Total                                                     0.15           0.14            0.14           0.14

32920 Hire of Construction Machinery with Operator
   Commenced                                   0.21                         0.20             n/a            n/a
   Established                                 0.14                         0.12            0.13           0.12
   Total                                       0.14                         0.12            0.13           0.12

32990 Other Construction Services n.e.c.
   Commenced                                                 0.19           0.15            0.17           0.15
   Established                                               0.16           0.15            0.15           0.14
   Total                                                     0.16           0.15            0.15           0.14

f.Wholesale Trade
33110 Wool Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.06            0.06           0.06
   Total                                                     0.06           0.06            0.05           0.05




                                                                                                                           Page 93 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

33120 Cereal Grain Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.04           0.03            0.04           0.04
   Total                                                     0.04           0.03            0.04           0.04

33190 Other Agricultural Product Wholesaling
   Commenced                                                 0.11           0.07            0.11           0.07
   Established                                               0.12           0.10            0.12           0.10
   Total                                                     0.12           0.10            0.11           0.10

33210 Petroleum Product Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.05            0.07           0.06
   Total                                                     0.07           0.05            0.07           0.06

33221 Metal Waste and Scrap Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.06           0.05            0.06           0.05
   Total                                                     0.06           0.05            0.06           0.05

33229 Other Metal and Mineral Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.06            0.07           0.06
   Total                                                     0.07           0.06            0.07           0.06

33230 Industrial and Agricultural Chemical Product Wholesaling
   Commenced                                    0.21        0.15                             n/a            n/a
   Established                                  0.09        0.08                            0.08           0.08
   Total                                        0.09        0.08                            0.08           0.08

33310 Timber Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.09           0.08            0.08           0.07
   Total                                                     0.09           0.08            0.08           0.07

33320 Plumbing Goods Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.09            0.13           0.13
   Total                                                     0.10           0.08            0.11           0.10

33390 Other Hardware Goods Wholesaling
   Commenced                                                 0.06           0.07             n/a            n/a
   Established                                               0.09           0.08            0.08           0.08
   Total                                                     0.09           0.08            0.08           0.08




                                                                                                                           Page 94 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


34110 Agricultural and Construction Machinery Wholesaling
   Commenced                                   0.08       0.06                               n/a            n/a
   Established                                 0.08       0.07                              0.07           0.06
   Total                                       0.08       0.07                              0.07           0.06

34190 Other Specialised Industrial Machinery and Equipment Wholesaling
   Commenced                                   0.06        0.05         n/a                                 n/a
   Established                                 0.12        0.12        0.10                                0.11
   Total                                       0.11        0.11        0.10                                0.10

34910 Professional and Scientific Goods Wholesaling
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                 0.15                         0.12            0.13           0.11
   Total                                       0.15                         0.12            0.13           0.11

34920 Computer and Computer Peripheral Wholesaling
   Commenced                                 n/a                             n/a             n/a            n/a
   Established                              0.13                            0.09            0.10           0.08
   Total                                    0.13                            0.09            0.10           0.08

34930 Telecommunication Goods Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.20            0.20           0.22
   Total                                                     0.19           0.20            0.20           0.22

34940 Other Electrical and Electronic Goods Wholesaling
   Commenced                                   0.23                         0.21            0.21           0.21
   Established                                 0.11                         0.10            0.11           0.10
   Total                                       0.12                         0.11            0.11           0.10

34990 Other Machinery and Equipment Wholesaling n.e.c.
   Commenced                                0.11                            0.09             n/a            n/a
   Established                              0.10                            0.10            0.10           0.10
   Total                                    0.10                            0.10            0.10           0.10

35010 Car Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.08           0.05            0.06           0.05
   Total                                                     0.08           0.05            0.06           0.05

35020 Commercial Vehicle Wholesaling
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.05           0.03             n/a             n/a




                                                                                                                           Page 95 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.05           0.03             n/a             n/a

35030 Trailer and Other Motor Vehicle Wholesaling
   Commenced                                    n/a                          n/a             n/a             n/a
   Established                                  n/a                          n/a             n/a             n/a
   Total                                        n/a                          n/a             n/a             n/a

35040 Motor Vehicle New Parts Wholesaling
   Commenced                                                 0.10           0.12             n/a            n/a
   Established                                               0.10           0.08            0.09           0.08
   Total                                                     0.10           0.08            0.10           0.08

35050 Motor Vehicle Dismantling and Used Parts Wholesaling
   Commenced                                   n/a          n/a                              n/a            n/a
   Established                                0.13         0.13                             0.14           0.13
   Total                                      0.14         0.13                             0.14           0.13

36010 General Line Grocery Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.20           0.08            0.21           0.08
   Total                                                     0.14           0.08            0.21           0.08

36020 Meat, Poultry and Smallgoods Wholesaling
   Commenced                                  0.10                          0.11            0.10           0.11
   Established                                0.08                          0.08            0.08           0.07
   Total                                      0.08                          0.08            0.08           0.07

36030 Dairy Produce Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.06            0.07           0.06
   Total                                                     0.07           0.06            0.07           0.06

36040 Fish and Seafood Wholesaling
   Commenced                                                 0.09           0.06            0.11           0.09
   Established                                               0.11           0.11            0.10           0.11
   Total                                                     0.11           0.11            0.11           0.11

36050 Fruit and Vegetable Wholesaling
   Commenced                                                 0.11           0.09            0.07           0.05
   Established                                               0.08           0.06            0.08           0.05
   Total                                                     0.08           0.06            0.07           0.05

36061 Liquor Wholesaling
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                           Page 96 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.07           0.06            0.07           0.07
    Total                                                    0.07           0.06            0.07           0.07

36062 Tobacco Product Wholesaling
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

36090 Other Grocery Wholesaling
   Commenced                                                 0.14           0.11            0.09           0.09
   Established                                               0.10           0.08            0.09           0.08
   Total                                                     0.10           0.08            0.09           0.08

37110 Textile Product Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.10           0.10            0.10           0.10
   Total                                                     0.10           0.10            0.10           0.10

37120 Clothing and Footwear Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.10            0.11           0.10
   Total                                                     0.11           0.10            0.11           0.10

37200 Pharmaceutical and Toiletry Goods Wholesaling
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.11                          0.10            0.10           0.10
   Total                                      0.11                          0.10            0.10           0.10

37310 Furniture and Floor Covering Wholesaling
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.09                         0.09            0.09           0.09
   Total                                       0.09                         0.09            0.09           0.09

37320 Jewellery and Watch Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.14            0.14           0.14
   Total                                                     0.14           0.14            0.14           0.14

37330 Kitchen and Diningware Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.09           0.09            0.09           0.08
   Total                                                     0.10           0.09            0.09           0.08

37340 Toy and Sporting Goods Wholesaling




                                                                                                                           Page 97 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.12           0.11            0.11           0.11
    Total                                                    0.12           0.11            0.11           0.11

37350 Book and Magazine Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.13            0.13           0.12
   Total                                                     0.15           0.13            0.13           0.13

37360 Paper Product Wholesaling
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.11           0.09            0.11           0.09
   Total                                                     0.11           0.09            0.11           0.09

37390 Other Goods Wholesaling n.e.c.
   Commenced                                                 0.13           0.12            0.15           0.14
   Established                                               0.11           0.09            0.10           0.09
   Total                                                     0.11           0.09            0.10           0.09

38000 Commission-Based Wholesaling
   Commenced                                                 0.24           0.17            0.17           0.13
   Established                                               0.13           0.10            0.12           0.10
   Total                                                     0.13           0.10            0.12           0.10

g.Retail Trade
39110 Car Retailing
   Commenced                                                 0.06           0.05            0.06           0.05
   Established                                               0.05           0.05            0.06           0.04
   Total                                                     0.05           0.05            0.06           0.05

39120 Motor Cycle Retailing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.07            0.08           0.07
   Total                                                     0.08           0.07            0.08           0.07

39130 Trailer and Other Motor Vehicle Retailing
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                  0.06                        0.06            0.05           0.04
   Total                                        0.06                        0.06            0.05           0.04

39211 Motor Vehicle Battery Retailing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.08           0.08            0.09           0.09
   Total                                                     0.08           0.08            0.09           0.09




                                                                                                                           Page 98 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


39219 Motor Vehicle Parts Retailing n.e.c.
   Commenced                                                 0.19           0.15            0.19           0.15
   Established                                               0.10           0.09            0.09           0.09
   Total                                                     0.10           0.09            0.10           0.09

39220 Tyre Retailing
   Commenced                                                 0.14           0.13            0.13           0.10
   Established                                               0.09           0.09            0.09           0.09
   Total                                                     0.10           0.09            0.09           0.09

40000 Fuel Retailing
   Commenced                                                 0.04           0.03            0.05           0.05
   Established                                               0.05           0.04            0.05           0.04
   Total                                                     0.05           0.04            0.05           0.04

41100 Supermarket and Grocery Stores
   Commenced                                                 0.07           0.07            0.08           0.07
   Established                                               0.06           0.06            0.06           0.05
   Total                                                     0.06           0.06            0.06           0.06

41211 Meat Retailing (Except Poultry or Canned Meat)
   Commenced                                   0.11                         0.10            0.11           0.10
   Established                                 0.10                         0.10            0.09           0.09
   Total                                       0.10                         0.10            0.09           0.09

41212 Fresh Fish Retailing
   Commenced                                                 0.10           0.06            0.10           0.06
   Established                                               0.09           0.08            0.08           0.07
   Total                                                     0.09           0.08            0.08           0.06

41213 Fresh Poultry Retailing
   Commenced                                                 0.09           0.06            0.09           0.06
   Established                                               0.13           0.13            0.12           0.11
   Total                                                     0.12           0.11            0.12           0.10

41220 Fruit and Vegetable Retailing
   Commenced                                                 0.08           0.07            0.09           0.08
   Established                                               0.08           0.07            0.07           0.06
   Total                                                     0.08           0.07            0.07           0.06

41230 Liquor Retailing
   Commenced                                                 0.10           0.05            0.04           0.04
   Established                                               0.05           0.05            0.05           0.05




                                                                                                                           Page 99 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.05           0.05            0.05           0.05

41290 Other Specialised Food Retailing
   Commenced                                                 0.14           0.12            0.13           0.11
   Established                                               0.12           0.11            0.11           0.10
   Total                                                     0.12           0.11            0.11           0.10

42110 Furniture Retailing
   Commenced                                                 0.08           0.09            0.08           0.09
   Established                                               0.10           0.08            0.09           0.08
   Total                                                     0.09           0.08            0.09           0.08

42120 Floor Coverings Retailing
   Commenced                                                 0.12           0.11            0.12           0.11
   Established                                               0.08           0.08            0.08           0.07
   Total                                                     0.08           0.08            0.08           0.08

42130 Houseware Retailing
   Commenced                                                 0.16           0.13             n/a            n/a
   Established                                               0.11           0.10            0.09           0.09
   Total                                                     0.11           0.10            0.10           0.09

42140 Manchester and Other Textile Goods Retailing
   Commenced                                  0.12                          0.12             n/a            n/a
   Established                                0.11                          0.10            0.10           0.09
   Total                                      0.11                          0.10            0.10           0.09

42210 Electrical, Electronic and Gas Appliance Retailing
   Commenced                                     0.14                       0.12            0.15           0.12
   Established                                   0.11                       0.09            0.11           0.09
   Total                                         0.11                       0.10            0.11           0.09

42220 Computer and Computer Peripheral Retailing
   Commenced                                  0.10                          0.07            0.08           0.06
   Established                                0.10                          0.09            0.10           0.09
   Total                                      0.10                          0.08            0.09           0.08

42290 Other Electrical and Electronic Goods Retailing
   Commenced                                      n/a                        n/a             n/a            n/a
   Established                                  0.09                        0.09            0.08           0.08
   Total                                        0.09                        0.09            0.08           0.08

42310 Hardware and Building Supplies Retailing
   Commenced                                   0.08                         0.08            0.07           0.08




                                                                                                                          Page 100 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.09           0.09            0.09           0.08
    Total                                                    0.09           0.09            0.09           0.08

42320 Garden Supplies Retailing
   Commenced                                                 0.17           0.16             n/a            n/a
   Established                                               0.13           0.11            0.12           0.10
   Total                                                     0.13           0.11            0.12           0.10

42410 Sport and Camping Equipment Retailing
   Commenced                                                 0.09           0.08            0.09           0.09
   Established                                               0.09           0.08            0.09           0.08
   Total                                                     0.09           0.08            0.09           0.08

42420 Entertainment Media Retailing
   Commenced                                                 0.12           0.10            0.10           0.10
   Established                                               0.09           0.08            0.09           0.07
   Total                                                     0.09           0.09            0.09           0.08

42430 Toy and Game Retailing
   Commenced                                                 0.11           0.12             n/a            n/a
   Established                                               0.08           0.07            0.08           0.07
   Total                                                     0.09           0.08            0.08           0.07

42441 Newsagents
   Commenced                                                 0.06           0.06            0.06           0.05
   Established                                               0.07           0.06            0.07           0.06
   Total                                                     0.07           0.06            0.07           0.06

42442 Book Retailing
   Commenced                                                 0.23           0.13            0.11           0.10
   Established                                               0.11           0.09            0.09           0.09
   Total                                                     0.11           0.10            0.09           0.09

42450 Marine Equipment Retailing
   Commenced                                                 0.10           0.10             n/a            n/a
   Established                                               0.08           0.07            0.08           0.07
   Total                                                     0.08           0.08            0.08           0.07

42510 Clothing Retailing
   Commenced                                                 0.12           0.10            0.10           0.08
   Established                                               0.10           0.10            0.10           0.09
   Total                                                     0.11           0.10            0.10           0.09

42520 Footwear Retailing




                                                                                                                          Page 101 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                0.11           0.12             n/a            n/a
    Established                                              0.09           0.08            0.09           0.08
    Total                                                    0.09           0.08            0.09           0.08

42530 Watch and Jewellery Retailing
   Commenced                                                 0.12           0.11            0.14           0.15
   Established                                               0.12           0.12            0.11           0.11
   Total                                                     0.12           0.12            0.11           0.11

42590 Other Personal Accessory Retailing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.10           0.11            0.10           0.11
   Total                                                     0.10           0.10            0.10           0.10

42600 Department Stores
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.08           0.06            0.09           0.07
   Total                                                     0.08           0.07            0.09           0.07

42711 Chemist or Pharmacy Operations
   Commenced                                                 0.10           0.10            0.09           0.09
   Established                                               0.09           0.09            0.09           0.09
   Total                                                     0.09           0.09            0.09           0.09

42712 Cosmetics, Perfumes and Toiletry Goods Retailing (Except Direct Marketing) n.e.c.
   Commenced                                   n/a          n/a         n/a          n/a
   Established                                0.12         0.11        0.12         0.11
   Total                                      0.13         0.11        0.12         0.11

42720 Stationery Goods Retailing
   Commenced                                                 0.17           0.12             n/a            n/a
   Established                                               0.12           0.11            0.13           0.11
   Total                                                     0.12           0.11            0.12           0.11

42731 Pawnbroking
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.19            0.16           0.16
   Total                                                     0.21           0.20            0.16           0.16

42732 Antiques Retailing (Except Pawnbroking or Disposal Stores)
   Commenced                                    n/a         n/a                              n/a            n/a
   Established                                 0.10        0.09                             0.09           0.08
   Total                                       0.10        0.09                             0.09           0.08




                                                                                                                          Page 102 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

42733 Disposal Stores (Second Hand Goods Retailing Except                   Pawnbroking and Antiques)
   Commenced                                   n/a                           n/a        n/a         n/a
   Established                               0.14                           0.12       0.13        0.11
   Total                                     0.14                           0.12       0.13        0.11

42740 Flower Retailing
   Commenced                                                 0.17           0.14            0.16           0.12
   Established                                               0.14           0.13            0.13           0.12
   Total                                                     0.14           0.13            0.13           0.12

42791 Swimming Pool and Spa Retailing
   Commenced                                                 0.18           0.09             n/a            n/a
   Established                                               0.12           0.12            0.11           0.10
   Total                                                     0.12           0.11            0.11           0.10

42792 Art Dealers (Including Retail Art Gallery Operation Except by Direct Marketing)
   Commenced                                      n/a         n/a          n/a         n/a
   Established                                   0.13        0.12         0.13        0.12
   Total                                         0.13        0.12         0.13        0.12

42793 Adult Sex Shop Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.20            0.18           0.20
   Total                                                     0.18           0.18            0.18           0.18

42794 Pets Retailing
   Commenced                                                 0.13           0.13            0.13           0.13
   Established                                               0.12           0.11            0.11           0.11
   Total                                                     0.11           0.11            0.11           0.11

42799 Other Store-Based Retailing n.e.c.
   Commenced                                                 0.12           0.09            0.10           0.08
   Established                                               0.11           0.10            0.10           0.09
   Total                                                     0.11           0.10            0.10           0.09

43101 Cosmetics, Perfumes and Toiletry Goods Retailing by Direct Marketing (Except Commission Based)
   Commenced                                   n/a          n/a          n/a         n/a
   Established                                0.16         0.15        0.18         0.20
   Total                                      0.16         0.15        0.18         0.20

43102 Jewellery Retailing by Direct Marketing (Except Commission Based)
   Commenced                                     n/a        n/a         n/a                                 n/a
   Established                                  0.12       0.13        0.11                                0.12
   Total                                        0.12       0.13        0.11                                0.12




                                                                                                                          Page 103 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


43109 Non-Store Retailing n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.09           0.06            0.09           0.06
   Total                                                     0.09           0.06            0.09           0.06

43201 Cosmetics, Perfumes and Toiletry Goods Retailing Commission Based
   Commenced                                   n/a         n/a        n/a                                   n/a
   Established                                0.12        0.13       0.11                                  0.10
   Total                                      0.12        0.13       0.11                                  0.10

43209 Retail Commission-Based Buying and/or Selling n.e.c.
   Commenced                                  n/a           n/a                              n/a            n/a
   Established                               0.13          0.10                             0.11           0.08
   Total                                     0.13          0.10                             0.11           0.08

h.Accommodation and Food Services
44000 Accommodation
   Commenced                                                 0.14           0.12            0.15           0.13
   Established                                               0.14           0.12            0.13           0.12
   Total                                                     0.14           0.12            0.13           0.12

45110 Cafes and Restaurants
   Commenced                                                 0.22           0.21            0.20           0.19
   Established                                               0.19           0.18            0.18           0.18
   Total                                                     0.19           0.19            0.18           0.18

45120 Takeaway Food Services
   Commenced                                                 0.17           0.15            0.15           0.14
   Established                                               0.13           0.12            0.13           0.12
   Total                                                     0.14           0.13            0.13           0.12

45130 Catering Services
   Commenced                                                 0.24           0.18            0.18           0.17
   Established                                               0.18           0.16            0.16           0.15
   Total                                                     0.18           0.16            0.16           0.15

45200 Pubs, Taverns and Bars
   Commenced                                                 0.19           0.16            0.15           0.13
   Established                                               0.15           0.15            0.14           0.14
   Total                                                     0.15           0.15            0.14           0.14

45301 Licensed Clubs (Hospitality) Operation
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                          Page 104 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.26           0.26            0.27           0.27
    Total                                                    0.25           0.23            0.27           0.27

i.Transport, Postal and Warehousing
46100 Road Freight Transport
    Commenced                                                0.20           0.19            0.19           0.17
    Established                                              0.15           0.14            0.14           0.13
    Total                                                    0.15           0.14            0.14           0.13

46210 Interurban and Rural Bus Transport
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.16            0.15           0.16
   Total                                                     0.15           0.16            0.15           0.16

46220 Urban Bus Transport (Including Tramway)
   Commenced                                 0.26                           0.23            0.27           0.22
   Established                               0.14                           0.13            0.14           0.13
   Total                                     0.15                           0.13            0.14           0.13

46231 Taxi Service Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.17            0.17           0.16
   Total                                                     0.19           0.17            0.17           0.16

46239 Other Road Transport (Except Taxi)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.16            0.18           0.16
   Total                                                     0.17           0.16            0.18           0.16

47100 Rail Freight Transport
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

48100 Water Freight Transport
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.18             n/a            n/a
   Total                                                     0.23           0.23            0.21           0.18

48200 Water Passenger Transport
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.27           0.31            0.25           0.31
   Total                                                     0.31           0.31            0.25           0.31




                                                                                                                          Page 105 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

49001 Aircraft Charter and Lease
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.08           0.06            0.05           0.04
   Total                                                     0.08           0.06            0.05           0.04

50100 Scenic and Sightseeing Transport
   Commenced                                                 0.16           0.16            0.14           0.14
   Established                                               0.15           0.13            0.13           0.11
   Total                                                     0.15           0.13            0.13           0.11

50210 Pipeline Transport
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.23           0.22             n/a             n/a
   Total                                                     0.23           0.22             n/a             n/a

50290 Other Transport n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.18            0.19           0.18
   Total                                                     0.19           0.18            0.19           0.18

51010 Postal Services
   Commenced                                                 0.17           0.18            0.16           0.17
   Established                                               0.10           0.09            0.10           0.09
   Total                                                     0.10           0.09            0.10           0.09

51020 Courier Pick-up and Delivery Services
   Commenced                                                 0.27           0.21            0.27           0.21
   Established                                               0.18           0.16            0.18           0.16
   Total                                                     0.18           0.16            0.18           0.16

52110 Stevedoring Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.44           0.54            0.44           0.54
   Total                                                     0.44           0.54            0.44           0.54

52120 Port and Water Transport Terminal Operations
   Commenced                                   n/a                           n/a             n/a             n/a
   Established                                 n/a                           n/a             n/a             n/a
   Total                                       n/a                           n/a             n/a             n/a

52190 Other Water Transport Support Services
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.20                           0.17            0.20           0.17
   Total                                     0.24                           0.22            0.24           0.22




                                                                                                                          Page 106 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


52200 Airport Operations and Other Air Transport Support Services
   Commenced                                     n/a        n/a                              n/a            n/a
   Established                                 0.15        0.16                             0.14           0.11
   Total                                       0.15        0.16                             0.15           0.13

52910 Customs Agency Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.04           0.05             n/a             n/a
   Total                                                     0.04           0.05             n/a             n/a

52920 Freight Forwarding Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.12           0.10            0.12           0.10
   Total                                                     0.12           0.10            0.12           0.10

52999 Other Transport Support Services n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.16            0.18           0.17
   Total                                                     0.18           0.16            0.18           0.17

53010 Grain Storage Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.12            0.14           0.12
   Total                                                     0.14           0.12            0.14           0.12

53090 Other Warehousing and Storage Services
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.14                           0.13            0.13           0.12
   Total                                     0.14                           0.13            0.14           0.13

j.Information Media and Telecommunications
54110 Newspaper Publishing
    Commenced                             n/a                                n/a             n/a            n/a
    Established                          0.25                               0.21            0.25           0.19
    Total                                0.25                               0.21            0.25           0.19

54120 Magazine and Other Periodical Publishing
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.15                         0.13            0.14           0.12
   Total                                       0.15                         0.13            0.14           0.12

54130 Book Publishing
   Commenced                                                  n/a            n/a             n/a             n/a




                                                                                                                          Page 107 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.21           0.16             n/a             n/a
    Total                                                    0.21           0.16             n/a             n/a

54140 Directory and Mailing List Publishing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

54190 Other Publishing (except Software, Music and Internet)
   Commenced                                    n/a          n/a                             n/a             n/a
   Established                                  n/a          n/a                             n/a             n/a
   Total                                        n/a          n/a                             n/a             n/a

54200 Software Publishing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.22           0.19            0.22           0.19
   Total                                                     0.22           0.19            0.22           0.19

55110 Motion Picture and Video Production
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.19            0.18           0.19
   Total                                                     0.18           0.19            0.19           0.19

55120 Motion Picture and Video Distribution
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.07           0.05            0.07           0.05
   Total                                                     0.12           0.06            0.12           0.06

55130 Motion Picture Exhibition
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.12           0.13            0.13           0.13
   Total                                                     0.12           0.13            0.13           0.13

55140 Post-production Services and Other Motion Picture and Video Activities
   Commenced                                    n/a         n/a           n/a                               n/a
   Established                                0.19         0.20         0.19                               0.20
   Total                                      0.20         0.20         0.20                               0.20

55210 Music Publishing
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

55220 Music and Other Sound Recording Activities




                                                                                                                          Page 108 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.19           0.16            0.22           0.18
    Total                                                    0.19           0.16            0.22           0.18

56100 Radio Broadcasting
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

56210 Free-to-Air Television Broadcasting
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

56220 Cable and Other Subscription Broadcasting
   Commenced                                    n/a                          n/a             n/a             n/a
   Established                                  n/a                          n/a             n/a             n/a
   Total                                        n/a                          n/a             n/a             n/a

57000 Internet Publishing and Broadcasting
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.08            0.09           0.06
   Total                                                     0.13           0.08            0.09           0.06

58010 Wired Telecommunications Network Operation
   Commenced                                 n/a                             n/a             n/a             n/a
   Established                               n/a                             n/a             n/a             n/a
   Total                                     n/a                             n/a             n/a             n/a

58020 Other Telecommunications Network Operation
   Commenced                                 n/a                             n/a             n/a             n/a
   Established                               n/a                             n/a             n/a             n/a
   Total                                     n/a                             n/a             n/a             n/a

58090 Other Telecommunications Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

59100 Internet Service Providers and Web Search Portals
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.21                          0.18            0.20           0.16
   Total                                      0.21                          0.19            0.21           0.19




                                                                                                                          Page 109 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

59210 Data Processing and Web Hosting Services
   Commenced                                   n/a                           n/a             n/a             n/a
   Established                                 n/a                           n/a             n/a             n/a
   Total                                       n/a                           n/a             n/a             n/a

59220 Electronic Information Storage Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.27           0.23            0.27           0.23
   Total                                                     0.27           0.23            0.27           0.23

k.Financial and Insurance Services
62210 Banking
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.31           0.29            0.26           0.22
   Total                                                     0.31           0.29            0.26           0.22

62230 Credit Union Operation
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

62290 Other Depository Financial Intermediation
   Commenced                                    n/a                          n/a             n/a             n/a
   Established                                  n/a                          n/a             n/a             n/a
   Total                                        n/a                          n/a             n/a             n/a

62300 Non-Depository Financing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.14            0.21           0.26
   Total                                                     0.15           0.11            0.21           0.26

62400 Financial Asset Investing
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.20           0.19            0.17           0.17
   Total                                                     0.20           0.19            0.16           0.16

63100 Life Insurance
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.27           0.26            0.22           0.11
   Total                                                     0.27           0.26            0.22           0.11

63220 General Insurance
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.34           0.31            0.35           0.33




                                                                                                                          Page 110 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.34           0.32            0.35           0.33

63300 Superannuation Funds
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.37           0.32             n/a             n/a
   Total                                                     0.37           0.32             n/a             n/a

64110 Financial Asset Broking Services
   Commenced                                                 0.41           0.47            0.41           0.47
   Established                                               0.19           0.15            0.19           0.16
   Total                                                     0.23           0.17            0.21           0.17

64190 Other Auxiliary Finance and Investment Services
   Commenced                                  0.27                          0.27            0.25           0.25
   Established                                0.24                          0.22            0.23           0.21
   Total                                      0.24                          0.23            0.23           0.22

64200 Auxiliary Insurance Services
   Commenced                                                 0.34           0.20            0.34           0.20
   Established                                               0.23           0.22            0.22           0.22
   Total                                                     0.23           0.22            0.23           0.21

l.Rental, Hiring and Real Estate Services
66110 Passenger Car Rental and Hiring
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.12            0.14           0.11
   Total                                                     0.16           0.13            0.14           0.12

66190 Other Motor Vehicle and Transport Equipment Rental and Hiring
   Commenced                                   n/a         n/a                               n/a            n/a
   Established                                0.15        0.14                              0.15           0.14
   Total                                      0.15        0.14                              0.15           0.14

66310 Heavy Machinery and Scaffolding Rental and Hiring
   Commenced                                  0.20                          0.25             n/a            n/a
   Established                                0.16                          0.15            0.15           0.14
   Total                                      0.16                          0.15            0.15           0.14

66320 Video and Other Electronic Media Rental and Hiring
   Commenced                                   0.28                         0.16             n/a            n/a
   Established                                 0.15                         0.15            0.15           0.15
   Total                                       0.16                         0.15            0.15           0.15

66390 Other Goods and Equipment Rental and Hiring n.e.c.




                                                                                                                          Page 111 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                0.23           0.23            0.23           0.22
    Established                                              0.17           0.15            0.16           0.15
    Total                                                    0.17           0.15            0.16           0.15

66400 Non-Financial Intangible Assets (Except Copyrights) Leasing
   Commenced                                    n/a          n/a                             n/a            n/a
   Established                                 0.22         0.17                            0.19           0.14
   Total                                       0.22         0.17                            0.19           0.14

67110 Residential Property Operators
   Commenced                                                 0.12           0.12            0.09           0.09
   Established                                               0.13           0.10            0.12           0.09
   Total                                                     0.13           0.10            0.12           0.09

67120 Non-Residential Property Operators
   Commenced                                                 0.20           0.14            0.12           0.10
   Established                                               0.14           0.13            0.13           0.12
   Total                                                     0.15           0.13            0.13           0.12

67200 Real Estate Services
   Commenced                                                 0.30           0.29            0.27           0.24
   Established                                               0.26           0.26            0.26           0.26
   Total                                                     0.27           0.26            0.26           0.25

m.Professional, Scientific and Technical Services
69100 Scientific Research Services
   Commenced                                 n/a                             n/a             n/a            n/a
   Established                              0.26                            0.22            0.30           0.22
   Total                                    0.24                            0.21            0.27           0.22

69210 Architectural Services
   Commenced                                                 0.36           0.28            0.36           0.28
   Established                                               0.24           0.21            0.24           0.21
   Total                                                     0.25           0.22            0.25           0.23

69220 Surveying and Mapping Services
   Commenced                                                 0.27           0.21            0.27           0.21
   Established                                               0.22           0.20            0.21           0.19
   Total                                                     0.22           0.19            0.21           0.19

69230 Engineering Design and Engineering Consulting Services
   Commenced                                 0.38         0.41                              0.34           0.31
   Established                               0.20         0.18                              0.20           0.18
   Total                                     0.21         0.19                              0.21           0.19




                                                                                                                          Page 112 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


69240 Other Specialised Design Services
   Commenced                                                 0.18           0.18            0.19           0.19
   Established                                               0.16           0.15            0.16           0.15
   Total                                                     0.17           0.16            0.16           0.15

69250 Scientific Testing and Analysis Services
   Commenced                                                 0.38           0.44            0.38           0.44
   Established                                               0.21           0.16            0.19           0.15
   Total                                                     0.23           0.23            0.23           0.23

69310 Legal Services
   Commenced                                                 0.21           0.20            0.20           0.20
   Established                                               0.17           0.16            0.17           0.16
   Total                                                     0.18           0.16            0.17           0.16

69320 Accounting Services
   Commenced                                                 0.30           0.31            0.30           0.30
   Established                                               0.24           0.24            0.24           0.24
   Total                                                     0.25           0.24            0.25           0.24

69400 Advertising Services
   Commenced                                                 0.34           0.29            0.22           0.20
   Established                                               0.18           0.16            0.18           0.16
   Total                                                     0.19           0.16            0.19           0.16

69500 Market Research and Statistical Services
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                 0.20                         0.16            0.20           0.16
   Total                                       0.20                         0.16            0.20           0.16

69610 Corporate Head Office Management Services
   Commenced                                  n/a                            n/a             n/a             n/a
   Established                                n/a                            n/a             n/a             n/a
   Total                                      n/a                            n/a             n/a             n/a

69621 Environmental Management Consultancy
   Commenced                                n/a                              n/a             n/a            n/a
   Established                             0.21                             0.19            0.21           0.19
   Total                                   0.23                             0.20            0.23           0.20

69622 OHAS Consultancy
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.29           0.36            0.30           0.34




                                                                                                                          Page 113 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.29           0.36            0.30           0.34

69629 Management Advice and Related Consulting Services                    n.e.c.
   Commenced                                 0.31                           0.26            0.32           0.27
   Established                               0.22                           0.19            0.22           0.19
   Total                                     0.22                           0.19            0.23           0.19

69700 Veterinary Services
   Commenced                                                 0.17           0.20            0.17           0.20
   Established                                               0.19           0.19            0.19           0.18
   Total                                                     0.19           0.19            0.19           0.18

69910 Professional Photographic Services
   Commenced                                                 0.18           0.18            0.18           0.18
   Established                                               0.15           0.13            0.16           0.13
   Total                                                     0.15           0.13            0.15           0.13

69990 Other Professional, Scientific and Technical Services n.e.c.
   Commenced                                      n/a          n/a                           n/a            n/a
   Established                                   0.32         0.26                          0.28           0.25
   Total                                         0.32         0.26                          0.28           0.25

70000 Computer System Design and Related Services
   Commenced                                0.25                            0.22            0.25           0.22
   Established                              0.23                            0.19            0.23           0.19
   Total                                    0.23                            0.19            0.23           0.19

n.Administrative and Support Services
72110 Employment Placement and Recruitment                  Services
   Commenced                                                0.52            0.45            0.47           0.41
   Established                                              0.38            0.39            0.38           0.39
   Total                                                    0.40            0.41            0.38           0.39

72120 Labour Supply Services
   Commenced                                                 0.55           0.63            0.49           0.54
   Established                                               0.44           0.50            0.43           0.49
   Total                                                     0.46           0.53            0.44           0.51

72200 Travel Agency and Tour Arrangement Services
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.21                           0.18            0.19           0.17
   Total                                     0.20                           0.18            0.19           0.17

72910 Office Administrative Services




                                                                                                                          Page 114 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                0.32           0.33            0.32           0.33
    Established                                              0.37           0.36            0.36           0.35
    Total                                                    0.37           0.36            0.36           0.35

72920 Document Preparation Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.28           0.22            0.26           0.22
   Total                                                     0.28           0.22            0.26           0.22

72930 Credit Reporting and Debt Collection Services
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                  0.20                        0.22            0.20           0.22
   Total                                        0.20                        0.22            0.20           0.22

72940 Call Centre Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.46           0.49            0.52           0.56
   Total                                                     0.46           0.49            0.51           0.53

72990 Other Administrative Services n.e.c.
   Commenced                                                 0.33           0.34            0.33           0.34
   Established                                               0.21           0.20            0.21           0.18
   Total                                                     0.22           0.23            0.23           0.23

73110 Building and Other Industrial Cleaning Services
   Commenced                                    0.27                        0.25            0.25           0.25
   Established                                  0.23                        0.21            0.22           0.21
   Total                                        0.23                        0.21            0.23           0.21

73120 Building Pest Control Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.16            0.17           0.16
   Total                                                     0.17           0.16            0.17           0.16

73130 Gardening Services
   Commenced                                                 0.22           0.18            0.22           0.18
   Established                                               0.19           0.18            0.19           0.18
   Total                                                     0.19           0.18            0.19           0.18

73200 Packaging Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.20           0.16            0.18           0.15
   Total                                                     0.20           0.16            0.18           0.15




                                                                                                                          Page 115 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

o.Public Administration and Safety
75300 Local Government Administration
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.14           0.08            0.16           0.08
   Total                                                     0.14           0.08            0.16           0.08

75520 Foreign Government Representation
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

77120 Investigation and Security Services
   Commenced                                                 0.31           0.33            0.31           0.33
   Established                                               0.22           0.19            0.22           0.19
   Total                                                     0.23           0.19            0.23           0.19

77130 Fire Protection and Other Emergency Services
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                0.23                          0.25            0.23           0.25
   Total                                      0.23                          0.25            0.23           0.25

77190 Other Public Order and Safety Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.38           0.30            0.38           0.30
   Total                                                     0.37           0.30            0.37           0.30

77200 Regulatory Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.37           0.37            0.37           0.37
   Total                                                     0.37           0.37            0.37           0.37

p.Education and Training
80100 Preschool Education
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.42           0.44            0.41           0.44
   Total                                                     0.42           0.44            0.42           0.44

80210 Primary Education
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.27           0.19            0.31           0.22
   Total                                                     0.27           0.19            0.31           0.22

80230 Combined Primary and Secondary Education
   Commenced                                 n/a                             n/a             n/a             n/a




                                                                                                                          Page 116 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                               n/a            n/a             n/a             n/a
    Total                                                     n/a            n/a             n/a             n/a

80240 Special School Education
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

81011 Computer Training (Vocational)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.44           0.46            0.48           0.47
   Total                                                     0.44           0.46            0.48           0.47

81019 Technical and Vocational Education and Training n.e.c.
   Commenced                                   0.28         0.28                            0.30           0.32
   Established                                 0.24         0.20                            0.21           0.19
   Total                                       0.23         0.20                            0.23           0.20

81020 Higher Education
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                               0.18           0.11             n/a             n/a
   Total                                                     0.18           0.11             n/a             n/a

82110 Sports and Physical Recreation Instruction
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                  0.23                        0.19            0.23           0.19
   Total                                        0.23                        0.20            0.22           0.19

82120 Arts Education
   Commenced                                                 0.24           0.31            0.24           0.31
   Established                                               0.19           0.20            0.17           0.18
   Total                                                     0.19           0.21            0.18           0.19

82199 Adult, Community and Other Education n.e.c.
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                               0.21                           0.20            0.19           0.19
   Total                                     0.21                           0.20            0.19           0.19

82200 Educational Support Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

q.Health Care and Social Assistance




                                                                                                                          Page 117 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

84010 Hospitals (Except Psychiatric Hospitals)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.20            0.20           0.18
   Total                                                     0.21           0.20            0.20           0.18

85110 General Practice Medical Services
   Commenced                                                 0.22           0.18            0.20           0.17
   Established                                               0.26           0.23            0.23           0.20
   Total                                                     0.26           0.22            0.23           0.20

85121 Anaesthetist (Own Account)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.31           0.27            0.25           0.20
   Total                                                     0.31           0.27            0.25           0.20

85122 Specialist Medical Clinic Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.31           0.32            0.29           0.31
   Total                                                     0.28           0.27            0.26           0.22

85123 Dermatologist (Own Account)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.24           0.31            0.22           0.28
   Total                                                     0.24           0.31            0.22           0.28

85124 Gynaecologist and Obstetrician (Own Account)
   Commenced                                   n/a                           n/a             n/a             n/a
   Established                                0.40                          0.42             n/a             n/a
   Total                                      0.40                          0.42             n/a             n/a

85125 Psychiatrist (Own Account)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.32           0.33            0.26           0.30
   Total                                                     0.32           0.33            0.26           0.30

85129 Specialist Medical Services n.e.c.
   Commenced                                                 0.27           0.28            0.29           0.35
   Established                                               0.25           0.21            0.25           0.21
   Total                                                     0.25           0.21            0.25           0.21

85201 X-Ray Clinic Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.13            0.15           0.13
   Total                                                     0.15           0.13            0.15           0.13




                                                                                                                          Page 118 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


85202 Pathologist (Own Account)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.30           0.32            0.26           0.29
   Total                                                     0.30           0.32            0.26           0.29

85203 Radiologist (Own Account)
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.17           0.16            0.17           0.16
   Total                                                     0.18           0.16            0.18           0.16

85209 Other Pathology and Diagnostic Imaging Services
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.32                          0.33            0.30           0.32
   Total                                      0.31                          0.28            0.29           0.27

85310 Dental Services
   Commenced                                                 0.19           0.21            0.20           0.21
   Established                                               0.22           0.20            0.21           0.20
   Total                                                     0.22           0.20            0.21           0.20

85320 Optometry and Optical Dispensing
   Commenced                                                 0.14           0.10            0.13           0.10
   Established                                               0.17           0.16            0.16           0.15
   Total                                                     0.16           0.15            0.16           0.15

85330 Physiotherapy Services
   Commenced                                                 0.30           0.31            0.29           0.30
   Established                                               0.31           0.30            0.29           0.29
   Total                                                     0.31           0.30            0.29           0.29

85340 Chiropractic and Osteopathic Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.18           0.15            0.18           0.15
   Total                                                     0.20           0.16            0.18           0.15

85391 Complementary and Alternative Services
   Commenced                                 0.15                           0.15             n/a            n/a
   Established                               0.19                           0.17            0.17           0.12
   Total                                     0.19                           0.16            0.16           0.12

85399 Other Allied Health Services (Mainstream)
   Commenced                                   0.22                         0.21            0.22           0.21
   Established                                 0.23                         0.21            0.22           0.19




                                                                                                                          Page 119 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Total                                                    0.23           0.21            0.21           0.19

85990 Other Health Care Services n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.25           0.20            0.25           0.20
   Total                                                     0.26           0.26            0.25           0.20

86011 Retirement Village Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.36           0.37            0.30           0.23
   Total                                                     0.33           0.37            0.31           0.24

86012 Accommodation for the Aged Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.38           0.40            0.31           0.30
   Total                                                     0.38           0.40            0.31           0.30

86090 Other Residential Care Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.31           0.22            0.27           0.12
   Total                                                     0.31           0.22            0.27           0.12

87100 Child Care Services
   Commenced                                                 0.57           0.54            0.47           0.51
   Established                                               0.47           0.49            0.44           0.46
   Total                                                     0.48           0.49            0.44           0.46

87900 Other Social Assistance Services
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.39           0.33            0.38           0.33
   Total                                                     0.42           0.38            0.41           0.35

r.Arts and Recreation Services
89100 Museum Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.10           0.07            0.10           0.07
   Total                                                     0.10           0.07            0.10           0.07

89210 Zoological and Botanical Gardens Operation
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                  n/a                          n/a             n/a            n/a
   Total                                       0.17                         0.16            0.17           0.16

89220 Nature Reserves and Conservation Parks Operation




                                                                                                                          Page 120 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.24           0.25            0.24           0.25
    Total                                                    0.24           0.25            0.24           0.25

90010 Performing Arts Operation
   Commenced                                                 0.38           0.39             n/a            n/a
   Established                                               0.26           0.27            0.27           0.29
   Total                                                     0.28           0.28            0.27           0.27

90021 Musicians and Entertainers
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.15           0.13            0.15           0.13
   Total                                                     0.16           0.13            0.16           0.13

90029 Other Creative Artists, Writers and Performers
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                  0.16                        0.15            0.16           0.15
   Total                                        0.16                        0.15            0.16           0.15

90030 Performing Arts Venue Operation
   Commenced                                                 0.26           0.28             n/a            n/a
   Established                                               0.20           0.19            0.23           0.23
   Total                                                     0.23           0.23            0.24           0.26

91110 Health and Fitness Centres and Gymnasia Operation
   Commenced                                  0.31                          0.27            0.27           0.26
   Established                                0.27                          0.27            0.25           0.26
   Total                                      0.28                          0.27            0.25           0.26

91126 Professional Sportspersons n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.12           0.12            0.18           0.13
   Total                                                     0.12           0.12            0.18           0.13

91129 Sports and Physical Recreation Clubs n.e.c.
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                  0.27                        0.23            0.20           0.21
   Total                                        0.27                        0.23            0.20           0.21

91131 Squash and Tennis Court Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.13           0.10            0.13           0.10
   Total                                                     0.13           0.10            0.13           0.10




                                                                                                                          Page 121 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

91139 Sports and Physical Recreation Venues, Grounds and Facilities Operation n.e.c.
   Commenced                                  0.33        0.44           n/a          n/a
   Established                                0.21        0.20         0.21          0.19
   Total                                      0.21        0.20         0.21          0.19

91140 Sports and Physical Recreation Administrative Service
   Commenced                                    n/a         n/a                              n/a             n/a
   Established                                  n/a         n/a                              n/a             n/a
   Total                                        n/a         n/a                              n/a             n/a

91291 Dog Training (Racing)
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

91292 Horse Training (Racing)
   Commenced                                                 0.16           0.15            0.15           0.13
   Established                                               0.16           0.16            0.15           0.14
   Total                                                     0.16           0.15            0.15           0.14

91310 Amusement Parks and Centres Operation
   Commenced                                 n/a                             n/a             n/a            n/a
   Established                              0.12                            0.11            0.12           0.10
   Total                                    0.12                            0.11            0.12           0.10

91390 Amusement and Other Recreational Activities n.e.c.
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                               0.19                           0.17            0.18           0.16
   Total                                     0.19                           0.17            0.18           0.16

92020 Lottery Operation
   Commenced                                                 0.13           0.09            0.07           0.07
   Established                                               0.11           0.07            0.11           0.07
   Total                                                     0.11           0.07            0.11           0.07

92091 Bookmaker
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.16           0.10            0.14           0.10
   Total                                                     0.16           0.10            0.14           0.10

92092 TAB Agency Operation
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.20           0.19            0.20           0.19
   Total                                                     0.20           0.19            0.20           0.19




                                                                                                                          Page 122 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median


92099 Other Gambling Activities n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.19           0.19            0.19           0.19
   Total                                                     0.19           0.19            0.19           0.19

s.Other Services
94110 Automotive Electrical Services
   Commenced                                                 0.16           0.17            0.16           0.17
   Established                                               0.15           0.14            0.14           0.14
   Total                                                     0.15           0.14            0.15           0.14

94121 Motor Vehicle Windscreen Repair and Service
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.15                          0.14            0.15           0.15
   Total                                      0.15                          0.14            0.15           0.15

94129 Automotive Body, Paint and Interior Repair n.e.c.
   Commenced                                   0.23                         0.21            0.19           0.19
   Established                                 0.19                         0.18            0.19           0.18
   Total                                       0.19                         0.19            0.19           0.18

94191 Motor Vehicle Clutch and Brake Repair and Service
   Commenced                                    n/a                          n/a             n/a            n/a
   Established                                0.16                          0.16            0.15           0.15
   Total                                      0.16                          0.15            0.15           0.15

94192 Motor Vehicle Radiator Repair and Service
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                  0.14                        0.12            0.13           0.12
   Total                                        0.13                        0.12            0.13           0.12

94193 Motor Vehicle Muffler and Exhaust Repair and Service
   Commenced                                    n/a         n/a                              n/a            n/a
   Established                                 0.12        0.12                             0.12           0.11
   Total                                       0.12        0.12                             0.12           0.11

94199 Other Automotive Repair and Maintenance
   Commenced                                 0.17                           0.13            0.14           0.11
   Established                               0.14                           0.13            0.13           0.13
   Total                                     0.14                           0.13            0.13           0.12

94210 Domestic Appliance Repair and Maintenance
   Commenced                                 0.19                           0.19             n/a             n/a




                                                                                                                          Page 123 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Established                                              0.15           0.14            0.15           0.14
    Total                                                    0.15           0.14            0.15           0.14

94220 Electronic (except Domestic Appliance) and Precision                 Equipment Repair and Maintenance
   Commenced                                   0.18                         0.12        n/a         n/a
   Established                                 0.17                         0.15       0.17        0.15
   Total                                       0.16                         0.14       0.16        0.14

94290 Other Machinery and Equipment Repair and Maintenance
   Commenced                                 0.17       0.15                                0.17           0.17
   Established                               0.14       0.12                                0.14           0.11
   Total                                     0.14       0.12                                0.14           0.11

94910 Clothing and Footwear Repair
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.21            0.21           0.21
   Total                                                     0.21           0.21            0.21           0.21

94990 Other Repair and Maintenance n.e.c.
   Commenced                                                 0.18           0.18            0.15           0.09
   Established                                               0.17           0.16            0.16           0.15
   Total                                                     0.17           0.16            0.16           0.15

95110 Hairdressing and Beauty Services
   Commenced                                                 0.33           0.32            0.30           0.29
   Established                                               0.30           0.29            0.28           0.28
   Total                                                     0.30           0.29            0.29           0.28

95120 Diet and Weight Reduction Centre Operation
   Commenced                                   n/a                           n/a             n/a            n/a
   Established                                0.31                          0.22            0.21           0.21
   Total                                      0.22                          0.21            0.21           0.21

95200 Funeral, Crematorium and Cemetery Services
   Commenced                                  n/a                            n/a             n/a            n/a
   Established                              0.11                            0.10            0.11           0.10
   Total                                    0.11                            0.11            0.11           0.11

95310 Laundry and Dry-Cleaning Services
   Commenced                                                 0.29           0.29            0.23           0.19
   Established                                               0.20           0.19            0.20           0.18
   Total                                                     0.20           0.19            0.20           0.19

95320 Photographic Film Processing




                                                                                                                          Page 124 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

    Commenced                                                 n/a            n/a             n/a            n/a
    Established                                              0.13           0.13            0.13           0.13
    Total                                                    0.13           0.13            0.13           0.13

95330 Parking Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

95340 Brothel Keeping and Prostitution Services
   Commenced                                    n/a                          n/a             n/a             n/a
   Established                                  n/a                          n/a             n/a             n/a
   Total                                        n/a                          n/a             n/a             n/a

95392 Introduction Agency Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

95393 Child Minding (Babysitting in the Home)
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

95399 Other Personal Services n.e.c.
   Commenced                                                 0.29           0.28            0.26           0.21
   Established                                               0.19           0.18            0.19           0.18
   Total                                                     0.20           0.18            0.19           0.18

95400 Religious Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a

95510 Business and Professional Association Services
   Commenced                                     n/a                         n/a             n/a            n/a
   Established                                 0.13                         0.10            0.13           0.10
   Total                                       0.13                         0.10            0.13           0.10

95520 Labour Association Services
   Commenced                                                  n/a            n/a             n/a             n/a
   Established                                                n/a            n/a             n/a             n/a
   Total                                                      n/a            n/a             n/a             n/a




                                                                                                                          Page 125 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median

95599 Other Interest Group Services n.e.c.
   Commenced                                                  n/a            n/a             n/a            n/a
   Established                                               0.21           0.18            0.22           0.21
   Total                                                     0.21           0.18            0.22           0.21




                                                                                                                          Page 126 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median




                                                                                                                          Page 127 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median




                                                                                                                          Page 128 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median




                                                                                                                          Page 129 of 130
Taxation Statistics 2007–08
Table PAAS1B: Partnership activity statement ratios* by fine industry classes and business status, 2007–08 income year




* For instructions on using this table and notes on the ratios, please download the 'Industry benchmark table instructions'.
* If a commenced or established category is not present there was not sufficient information to generate a ratio.
                                                                         Wages to Sales
Fine industry classes and business                               All                      Profitable
status                                                  Mean           Median          Mean       Median




                                                                                                                          Page 130 of 130

				
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