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Definition

A code set representing a person's source of cash income.

Representation

Data Type Number
Format N
Maximum character length 4

Values

Value Meaning Start Date End Date
Permissible Values 1 Employee cash income
2 Unincorporated business cash income
3 Government cash pensions and allowances
4 Other income
Supplementary Values 8 Nil income
9 Not stated/not known/inadequately described

Comments

Guide for use:

A person with more than one source of income should be categorised only to the value domain category, which best describes their primary source of income.

The value domain categories shown above can be linked to broad sources of cash income specified in the Statistical Concepts Library of the Australian Bureau of Statistics. 'Sources of cash income' and 'Principal source of cash income' are classified to the Standard classification of sources of cash income. This is a three level hierarchical classification and is described in detail at the broad (one-digit), narrow (two-digit) and detailed (four-digit) levels.

CODE 1 Primary cash income:

Payments from an employer or own limited liability company, including wages or salary, tips, piece rates, penalty rates, loadings, regular bonuses, payment for time not worked (sick leave, recreation leave, public holidays etc.) and director's fees. An employee is classed as receiving cash from an employer or his/her own incorporated enterprise.

CODE 2 Unincorporated business cash income:

Unincorporated business cash income is net of operating expenses including: labour costs in the form of wages, salaries and supplements; the value of raw materials and services purchased; the repair and maintenance of equipment (including vehicles); the purchase of fuel; indirect taxes; interest paid in connection with the business; and rent paid for buildings and land used in the business. Unincorporated business cash income is also net of depreciation of capital, such as machinery, vehicles and tools used in the business.

CODE 3 Government cash pensions and allowances

All government cash pensions, benefits and allowances.

CODE 4 Other income:

Includes cash income deriving from the ownership of assets (comprising returns from financial assets, physical assets and from intellectual assets), superannuation/annuities, transfers from private organisations (e.g. workers compensation), transfers from other households (e.g. child support payments) and scholarships.

References

Statistical concepts library, Standards for Social, Labour and Demographic Variables, Cash Income Variables, Framework for Standard Cash Income Variables, Classification and Coding, Canberra: Australian Bureau of Statistics.

Reference online through:

Ausstats Standards for Social, Labour and Demographic Variables, Cash Income Variables


This content Based on Australian Institute of Health and Welfare material. Attribution provided as required under the AIHW CC-BY licence.

Related content

Relation Count
Data Elements implementing this Value Domain 0