PET - Plain English Taxonomy

Attribute: PL04012
Concept:
Label: Staff training services
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. 
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.
Dimensions
This attribute does not have any dimensions.