Australia Yearbook - 2001

756 Year Book Australia 2001
Clubs, pubs, taverns and bars
Along with the accommodation industry, the
clubs, pubs, taverns and bars industries are
important elements of the tourism and hospitality
sector. The clubs industry covers businesses
mainly engaged in the provision of hospitality
services to members, while the pubs, taverns and
bars industry covers businesses which mainly sell
alcoholic beverages for consumption on the
premises.
At the end of June 1998, there were
8,541 businesses in the clubs, pubs, taverns and
bars industries combined, employing 148,996
persons (table 21.11). During 1997–98, the total
income of the clubs, pubs, taverns and bars
industries was $14,266m, an increase of 28% over
1994–95. After expenses, the combined operating
profit before tax for these industries was $1,242m,
representing an operating profit margin of 8.8%.
At 30 June 1998, there were 3,749 businesses in
the clubs industry, a 14% increase in the three
years since June 1995. Employment increased by
almost 8% in the same period, to 67,272 persons
at 30 June 1998. The majority (56%) of employees
worked on a casual basis.
The provision of gambling services is an
important aspect of the clubs industry; 53% of the
total income of the industry in 1997–98 was
attributable to gambling. The clubs industry
generated total income of $6,013m in 1997–98
(an increase of 27% since 1994–95); after
expenses this resulted in an operating profit
before tax of $561m. The operating profit margin
for the clubs industry was 9.4%, clubs with
gambling facilities having a higher operating
profit margin (9.6%) than clubs without gambling
facilities (7.1%).
There were 4,792 businesses in the pubs, taverns
and bars industry at 30 June 1998, an 11%
increase since June 1995. In the three years from
June 1995, employment in the industry increased
by 14% to 81,724 persons at 30 June 1998. As in
the clubs industry, most employment (65%) in
the pubs, taverns and bars industry was on a
casual basis.
The increasing influence of gambling activity in
the pubs, taverns and bars industry was reflected
in the 130% increase in gambling income in the
period 1994–95 to 1997–98. Businesses in the
industry generated gambling income of $1,326m
in 1997–98. Despite this growth, sales of liquor
and other beverages ($5,848m) were still the
major source of income. After expenses,
operating profit before tax in the industry was
$681m. In terms of operating profit margin, pubs,
taverns and bars with gambling facilities
outperformed those without gambling facilities
(8.9% compared to 5.7%) in 1997–98. The overall
operating profit margin for the industry was
8.3%, up significantly on 4.1% in 1994–95.
Selected business professions
Accounting services
At 30 June 1996, there were 8,389 businesses in
the accounting services industry. Most accounting
businesses were small, 95% employing fewer than
20 employees. There were 18 businesses in the
industry employing 100 or more persons, less
than 1% of total businesses, but these 18 large
businesses accounted for significant proportions
of total employment (26%) and total income
(39%).
There were 66,792 persons employed in the
accounting services industry at the end of
June 1996. The majority (83%) of employment
was on a full-time basis. Females accounted for
51% of total employment in the industry. While
females comprised 76% of support staff, they
represented only 17% of working principals and
41% of accountants working as employees.
As shown in table 21.12, during 1995–96 the
accounting services industry generated $4,939m
in total income, an average of $588,800 per
business. After expenses, the industry recorded
an operating profit before tax of $955m,
representing an operating profit margin of 19.4%,
slightly less than in 1992–93.
Income from accounting services ($4,407m)
contributed 89% of total income in 1995–96.
As shown in table 21.13, taxation services (36%)
generated the largest proportion of income from
accounting services, followed by general business
and personal accounting services (30%) and
auditing services (20%).
Computing services
The computing services industry consists of
businesses mainly involved in providing services
such as data processing, information storage and
retrieval, computer maintenance, computer
consultancy, and other computing services.
The ABS conducted a survey of the computing
services industry for 1998–99, the first survey of
the industry since 1995–96. In the intervening
three years, the industry has changed
significantly, as shown in table 21.14.