Concept Guidance: |
This is the value of expenses recognised in relation to payments to consultants, institutions or other businesses for the provision of staff training and education services.
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Form-Specifc Guidance: |
Include:
- training costs relating to all workers employed in this business (e.g. working proprietors and partners, contract/agency staff);
- all fees paid to consultants and institutions for designing, conducting, evaluating or providing facilities for training courses; and
- conference registration fees.
Exclude:
- informal on-the-job training;
- wages and salaries of this business' trainers and trainees for the time spent providing and receiving training (reported as Salaries and wages on ARF 331.0);
- accommodation, meals and drinks (include in the data item 'Travel, accommodation and entertainment');
- stationery (include in the data item 'Paper, printing and stationery'); and
- venue hire.
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