Document ID: chunk:federal_register_of_legislation:F2021L01101:body:0:p13
Version: federal_register_of_legislation:F2021L01101
Segment Type: other
Provision Reference: 
Character Range: 37284–40175

salaries and purchases of materials for capital work

Item 13 collects information on capitalised wages and salaries and purchases of materials for capital work done by own employees for own use or for rental or lease.

Also include these costs in the appropriate item in item 12.

The work must be valued at the cost of the materials, wages and salaries involved that have been capitalised in the accounts.

Include:

     * capitalised work done by own employees in manufacturing, constructing or installing assets or in developing computer software in-house for use by the ADI or RFC or for rental or lease.

Exclude:

     * interest associated with the cost of the assets.  This must be reported as interest expense in item 4; and
     * payments made to other businesses for costs associated with the original acquisition of the assets.  This must be reported as capital expenditure in item 12.

SBR: submit item 13 with accounting type of debit (capitalised asset).

Column 1  Report the value of capital expenditure incurred.

Item 13.1    Report capitalised wages and salaries and purchases for capital work done by own employees for own use or for rental or lease.

             Item 13.1 is a derived item.  Report the value of capital expenditure in item 13.1 as the sum of item 13.1.1 and item 13.1.2.

Item 13.1.1  Report capitalised wages and salaries.

Item 13.1.2  Report capitalised purchases of materials.

    14.        Gross proceeds from sale of assets

Item 14 collects information on the gross proceeds from sales of tangible assets (property, plant and equipment), and intangible assets (such as patents, licences and goodwill).

SBR: submit item 14 with accounting type of credit (sold asset).

Item 14.1    Report the value of gross proceeds from the sale of assets.

             Item 14.1 is a derived item.  Report gross proceeds from the sale of assets in item 14.1 as the sum of items 14.1.1 to 14.1.4 inclusive.

Item 14.1.1  Report the value for plant and equipment.

Item 14.1.2  Report the value for land.

Item 14.1.3  Report the value for dwellings, non-residential buildings and non-building structures.

Item 14.1.4  Report the value for intangible assets.

Part E: Multi-state operations

Part E collects information on operations of the ADI or RFC by State and Territory.

SBR: submit Part E with an accounting type of debit (expense).

    15.        Multi-state operations

Item 15 collects information on operations of the ADI or RFC by State and Territory.

Column 1  Report the value of wages and salaries earned by employees.

Item 15.1    Report for Australia.

Item 15.1.1  Report for New South Wales.

Item 15.1.2  Report for Victoria.

Item 15.1.3  Report for Queensland.

Item 15.1.4  Report for South Australia.

Item 15.1.5  Report for Western Australia.

Item 15.1.6  Report for Tasmania.

Item 15.1.7