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					Taxation statistics 2004–05
Table 5D : Company tax
Selected items and financial ratios for medium to large companies2, by broad industry3
2004–05 income year1
Non-taxable and non-profitable
Notes:
*   The symbol 'n.a.' used in this publication means not applicable or not available.
*   Totals may not equal the sum of components due to rounding.

*    In order to meet privacy regulations, the following measures have been applied.
     (a) Number indicators shown may have been rounded to the nearest multiple of 5.
     (b) Statistics for some items may not be included in some tables.

1    The statistics for the 2004–05 income year were sourced from 2005 company income tax returns processed by 31 October 2006. The statistics are not necessarily
     complete. For further information please refer to the 'Source of company statistics' section in the 'Company tax' chapter of Taxation statistics 2004–05 .

2    Please refer to the 'Company size, by total income' section in the 'Company tax' chapter of Taxation statistics 2004–05 .
3    The industry groups are based on the ANZSIC 1993 codes.
4    Please refer to the 'Company net tax' section in the 'Company tax' chapter of Taxation statistics 2004–05.
5    EBIT - Earnings before tax plus interest expense less interest income.
6    Includes companies whose stated industry was unknown and/or companies registered under the government administration and defence industry code.

7    Non-taxable companies are companies with net tax less than or equal to $0. Please refer to the 'Company net tax' section in the 'Company tax' chapter of Taxation
     statistics 2004–05.

Ratio calculations:
Return on assets:
     ('Operating profit or loss' + 'Interest expenses within Australia' + 'Interest expenses overseas') / 'Total assets excluding non-membership period returns'

Net profit margin:
     ('Operating profit or loss' - 'Net tax') / 'Other sales of goods & services'
Gearing:
     ('Total liabilities excluding non-membership period returns' / 'Shareholders' funds excluding non-membership period returns')
Interest cover:
     ('Operating profit or loss' + 'Interest expenses within Australia' + 'Interest expenses overseas') / ('Interest expenses within Australia' + 'Interest expenses
     overseas')
Taxation statistics 2004–05
Table 5D : Company tax
Selected items and financial ratios for medium to large companies2, by broad industry3
2004–05 income year1




                                                                                                                                                   Total assets
                                                                                                                                                    excluding
                                          Number of    Operating profit or       Interest expenses       Interest expenses                       non-membership
                                          companies           loss                within Australia            overseas           Net tax4         period returns
                                                 no.                         $                       $                       $              $                      $
Non-taxable7
  Non-profitable
     Agriculture, forestry & fishing             40          -171,652,366               47,596,881               8,122,846                   0      2,122,737,572
     Mining                                      55          -563,875,780               65,006,653             189,906,187              -2,628     17,947,354,555
     Manufacturing                              275        -1,651,444,166              238,895,467             201,168,101                 -96     17,130,547,194
     Electricity, gas & water supply              5           -92,346,355               37,649,595              33,454,304                   0      1,507,045,275
     Construction                               110          -296,789,417              136,565,502               1,870,813                -167      5,186,461,433
     Wholesale trade                            295          -495,059,354              124,850,479              92,062,465                 -23      8,225,137,039
     Retail trade                               180          -355,793,534              108,491,473               9,901,498              -2,315      5,983,395,431
     Accommodation, cafes & restaurants          50          -141,048,332              151,020,450               8,449,425                   0      4,451,615,861
     Transport & storage                         80          -283,422,680              291,784,380              24,565,651                   0      5,615,004,263
     Communication                               25        -1,722,152,046              418,217,005             668,853,091                   0     27,420,913,743
     Finance & insurance                        195        -2,289,684,579            5,568,933,861             880,097,162              -1,061    112,704,852,488
     Property & business services               195          -630,519,035              201,155,200              49,513,856                -119      8,719,641,610
     Education                                    5            -6,455,047                    1,550                 600,548                   0         95,538,955
     Health & community services                 10           -37,651,076               11,031,402                       0                   0        150,891,303
     Cultural & recreational services            30          -121,320,630               86,835,473              41,147,072          -1,899,464      1,665,674,690
     Personal & other services                   10            -5,062,501                1,842,797                 483,985                   0        114,728,536
     Other6                                       5            -1,548,879                        0                       0                   0         44,504,472
     Total all industries                     1,555       -8,865,825,777            7,489,878,168           2,210,197,004          -1,905,874    219,086,044,420




                                                                             Page 2 of 4
Taxation statistics 2004–05
Table 5D : Company tax
Selected items and financial ratios for medium to large companies2, by broad industry3
2004–05 income year1




                                                                                              Total liabilities     Shareholders' funds
                                                                                                excluding               excluding
                                          Number of                  Other sales of goods    non-membership          non-membership        Return on
                                          companies     EBIT5             & services          period returns          period returns         assets
                                                 no.               $                     $                        $                    $          ratio
Non-taxable7
  Non-profitable
     Agriculture, forestry & fishing             40      -115,932,639      1,213,329,353        1,568,992,979              553,744,593           -0.05
     Mining                                      55      -308,962,940      4,745,054,964        8,534,485,662            9,412,868,894           -0.02
     Manufacturing                              275    -1,211,380,598     17,636,209,523       12,495,461,365            4,635,085,829           -0.07
     Electricity, gas & water supply              5       -21,242,456        569,742,317        1,829,670,177             -322,624,904           -0.01
     Construction                               110      -158,353,102      4,279,289,685        5,580,777,524             -394,316,091           -0.03
     Wholesale trade                            295      -278,146,410     15,149,374,221        6,714,389,711            1,510,747,325           -0.03
     Retail trade                               180      -237,400,563     10,080,614,573        3,354,597,617            2,628,797,815           -0.04
     Accommodation, cafes & restaurants          50        18,421,543      1,985,164,971        3,972,951,305              478,664,555            0.00
     Transport & storage                         80        32,927,351      2,512,200,967        4,799,863,816              815,140,449            0.01
     Communication                               25      -635,081,950     10,109,723,944       18,049,762,704            9,371,151,039           -0.02
     Finance & insurance                        195     4,159,346,444      7,675,156,806      111,227,596,964            1,477,255,527            0.04
     Property & business services               195      -379,849,979      5,173,972,655        7,989,167,554              730,474,056           -0.04
     Education                                    5        -5,852,949         29,166,917           35,939,498               59,599,457           -0.06
     Health & community services                 10       -26,619,674        369,059,339          111,338,354               39,552,949           -0.18
     Cultural & recreational services            30         6,661,915        946,984,142        1,883,760,820             -218,086,130            0.00
     Personal & other services                   10        -2,735,719         54,108,689           99,507,743               15,220,793           -0.02
     Other6                                       5        -1,548,879         13,898,669           38,586,284                5,918,188           -0.03
     Total all industries                     1,555      834,249,395     82,543,051,735      188,286,850,077           30,799,194,344             0.00




                                                                   Page 3 of 4
Taxation statistics 2004–05
Table 5D : Company tax
Selected items and financial ratios for medium to large companies2, by broad industry3
2004–05 income year1




                                                                                                   Total assets         Total liabilities     Shareholders' funds
                                                                                                        for                   for                     for
                                          Number of    Net profit                  Interest      non-membership        non-membership          non-membership
                                          companies     margin        Gearing        cover        period returns        period returns          period returns
                                                 no.          ratio        ratio         ratio                     $                        $                    $
Non-taxable7
  Non-profitable
     Agriculture, forestry & fishing             40         -0.14          2.83         -2.08           16,324,830            20,718,625              -4,393,795
     Mining                                      55         -0.12          0.91         -1.21          265,889,130           202,371,821              63,517,309
     Manufacturing                              275         -0.09          2.70         -2.75          243,320,888           189,512,157              53,808,731
     Electricity, gas & water supply              5         -0.16         -5.67         -0.30                    0                     0                       0
     Construction                               110         -0.07        -14.15         -1.14            4,695,024             3,503,101               1,191,923
     Wholesale trade                            295         -0.03          4.44         -1.28           51,618,142            47,983,875               3,634,267
     Retail trade                               180         -0.04          1.28         -2.01            2,200,636             1,091,502               1,109,134
     Accommodation, cafes & restaurants          50         -0.07          8.30          0.12                    0                     0                       0
     Transport & storage                         80         -0.11          5.89          0.10          191,505,639           154,906,386              36,599,253
     Communication                               25         -0.17          1.93         -0.58          107,351,122            88,299,114              19,052,007
     Finance & insurance                        195         -0.30         75.29          0.64        6,722,628,445         4,941,696,937           1,780,931,508
     Property & business services               195         -0.12         10.94         -1.52          789,716,219           389,908,765             399,807,454
     Education                                    5         -0.22          0.60         -9.72                    0                     0                       0
     Health & community services                 10         -0.10          2.81         -2.41        1,094,935,221           209,770,627             885,164,594
     Cultural & recreational services            30         -0.13         -8.64          0.05          158,207,195            95,317,259              62,889,936
     Personal & other services                   10         -0.09          6.54         -1.18                    0                     0                       0
     Other6                                       5         -0.11          6.52           n.a.                   0                     0                       0
     Total all industries                     1,555         -0.11          6.11          0.09       9,648,392,491         6,345,080,169           3,303,312,321




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