ABS - Personal Income - Own Unincorporated Business Income (GCCSA) 2011-2018

This dataset presents information about own unincorporated business income. The data covers the financial years 2011-12 to 2017-18, and is based on Greater Capital City Statistical Areas (GCCSA) according to the 2016 edition of the Australian Statistical Geography Standard (ASGS).\n\nOwn unincorporated business income (OMUE income) is the profit or loss that accrues to owners of, or partners in, their own unincorporated businesses. Profit or loss is the value of the gross output of the enterprise after the deduction of operating expenses, including reportable superannuation contributions, depreciation and operating costs, but before income tax is taken out. Losses occur when operating expenses are greater than receipts and are treated as negative income.\n\nOwn unincorporated business income includes the following data items on the Individual Tax Returns (ITR):\n\n * Net income or loss from business primary production\n\n * Net income or loss from business non primary production\n\n * Distribution from trusts primary production\n\n * Net Personal Services Income\n\n * Distribution from partnerships less foreign income non primary production\n\n * Distribution from partnerships primary production\n\n These data exclude distributions from trusts for non-primary production activities as this may include aspects of investment income. It also excludes the income of working directors/owners of incorporated businesses who are classified as employees; consequently their income is included under Wage and salary income.\n\n"Net personal services income" does not include income a person received as an employee, making it different from "Attributed personal services income".\n\nAll monetary values are presented as gross pre-tax dollars, as far as possible. This means they reflect income before deductions and loses, and before any taxation or levies (e.g. the Medicare levy or the temporary budget repair levy) are applied. The amounts shown are nominal, they have not been adjusted for inflation. The income presented in this release has been categorised into income types, these categories have been devised by the Australian Bureau of Statistics (ABS) to closely align to ABS definitions of income.\n\nThe statistics in this release are compiled from the Linked Employer Employee Dataset (LEED), a cross-sectional database based on administrative data from the Australian taxation system. The LEED includes more than 120 million tax records over seven consecutive years between 2011-12 and 2017-18.\n\nPlease note:\n\n * All personal income tax statistics included in LEED were provided in de-identified form with no home address or date of birth. Addresses were coded to the ASGS and date of birth was converted to an age at 30 June of the reference year prior to data provision.\n\n * To minimise the risk of identifying individuals in aggregate statistics, perturbation has been applied to the statistics in this release. Perturbation involves small random adjustment of the statistics and is considered the most satisfactory technique for avoiding the release of identifiable statistics, while maximising the range of information that can be released. These adjustments have a negligible impact on the underlying pattern of the statistics. Some cells have also been suppressed due to low counts.\n\n * Totals may not align with the sum of their components due to missing or unpublished information in the underlying data and perturbation.\n\nFor further information please visit the [Australian Bureau of Statistics](https://www.abs.gov.au/methodologies/personal-income-australia-methodology/2011-12-2017-18).\n\n AURIN has made the following changes to the original data:\n\n * Spatially enabled the [original data](https://www.abs.gov.au/statistics/labour/earnings-and-work-hours/personal-income-australia/latest-release#data-download).\n\n * Set 'np' (not published to protect the confidentiality of individuals or businesses) values to Null.\n

本数据集收录了个人自有非公司制企业经营收入相关信息。数据覆盖2011-12至2017-18财年，基于2016版《澳大利亚统计地理标准》（Australian Statistical Geography Standard, ASGS）划定的大首府城市统计区域（Greater Capital City Statistical Areas, GCCSA）编制。

个人自有非公司制企业经营收入（Own Unincorporated Business Income, OMUE收入）指个人自有非公司制企业所有者或合伙人所获得的经营损益。经营损益为企业总产出扣除经营开支（含应申报养老金缴款、折旧及运营成本）后的余额，且未扣除所得税。当运营开支超出营收时即产生亏损，亏损视为负收入。

个人自有非公司制企业经营收入包含个人纳税申报表（Individual Tax Returns, ITR）中的以下数据项：
* 农林牧渔类经营净损益
* 非农林牧渔类经营净损益
* 信托分配收益（农林牧渔类）
* 个人服务净收入
* 合伙企业分配收益（非农林牧渔类，不含境外收入）
* 合伙企业分配收益（农林牧渔类）

本数据集不含非农林牧渔类信托分配收益，因该类收益可能包含投资收入成分；同时也排除被归类为雇员的在职董事/公司制企业所有者的收入，该部分收入已计入工资薪金收入范畴。

“个人服务净收入”不包含个人以雇员身份获得的收入，因此与“归属个人服务收入”存在区别。

所有货币价值均以税前毛额形式呈现（尽最大可能），即反映扣除项与亏损前、且未征收任何税费或征款（如医疗保险税、临时预算修复税）前的收入。所列金额为名义值，未针对通货膨胀进行调整。本发布版中的收入已按收入类型分类，该分类由澳大利亚统计局（Australian Bureau of Statistics, ABS）制定，与ABS的收入定义高度契合。

本发布版中的统计数据源自《雇主雇员关联数据集》（Linked Employer Employee Dataset, LEED），该数据集是基于澳大利亚税务系统行政数据构建的横截面数据库，涵盖2011-12至2017-18连续七年的逾1.2亿条税务记录。

请注意：
* LEED所包含的所有个人所得税统计数据均以去标识化形式提供，未包含家庭住址或出生日期信息。住址已按ASGS标准编码，出生日期在数据提供前已转换为参考年度6月30日时的年龄。
* 为降低汇总统计数据中识别出个人的风险，本发布版的统计数据已应用扰动处理。扰动处理指对统计数据进行小幅随机调整，该方法被认为是在最大化可发布信息范围的同时，避免发布可识别性统计数据的最优方案。此类调整对统计数据的核心分布模式影响可忽略不计。部分单元格因计数过低已被隐藏。
* 由于基础数据存在缺失或未发布信息，以及扰动处理的影响，汇总值可能与其分项之和不一致。

如需了解更多信息，请访问[澳大利亚统计局（Australian Bureau of Statistics, ABS）](https://www.abs.gov.au/methodologies/personal-income-australia-methodology/2011-12-2017-18)。

AURIN对原始数据进行了以下修改：
* 为[原始数据](https://www.abs.gov.au/statistics/labour/earnings-and-work-hours/personal-income-australia/latest-release#data-download)添加空间属性支持；
* 将“np”（即“未发布，以保护个人或企业机密”）值设置为空值（Null）。