Source of cash income code NN

Guide for use:

The value domain categories shown above are directly mappable to the narrow sources of cash income specified in the Statistical Concepts Library of the Australian Bureau of Statistics. This is a three level hierarchical classification and is described at the broad (one-digit), narrow (two-digit) and detailed (four-digit) levels.

This value domain uses the two-digit level. Each of the levels may be associated with one or more sub-categories that may be coded at the 4-digit level if desired.

CODE 11 Employee 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 21 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 41 Property cash income:

Includes cash income deriving from the ownership of assets; it comprises returns from financial assets (interest, dividend) from physical assets (rent) and from intellectual assets (royalties).

CODE 43 Transfers from private organisations:

Includes payments from workers compensation, insurance companies etc.

CODE 44 Transfers from other households:

Includes payments from such sources as child support payments, gifts from relatives etc.