El empresario, la dirección y el gobierno de las empresas gados el resto de compromisos, lo cual no afectará a la estructura financiera de la
ANEXO 1. CARACTERIZACIÓN DE LA FIGURA DEL EMPRESARIO
8.6.1
Definition
This cost component accounts for the cost of maintenance and repairs. It applies separately to both vehicles and trailers.
Inclusions Exclusions
• Maintenance (scheduled) costs • Repair (unscheduled) costs
• Crash repair costs
8.6.2
Assumptions
• In the case where one or more trailers are owned by the road transport contractor driver, maintenance and repair costs for trailers are included and shown separately from vehicle maintenance and repair costs.
• If the trailer is not owned by the road transport contractor driver, only vehicle maintenance and repair costs are considered.
• The age or time of manufacture of the vehicle does not impact on maintenance costs.
8.6.3
Selection of inputs and sources
KPMG sourced quotes for maintenance contracts from heavy vehicle dealers and the head offices of major heavy vehicle manufacturers. The contracts were compared to establish the mean price and what the price of a reasonable level of maintenance would be for each representative vehicle.
This process resulted in cost estimates with large variations across the representative vehicle group. This reflected the wide variety in pricing models applied by dealers and manufacturers. Maintenance often varied based on specific details such as the intended use of the vehicle and was often customised to the needs of the customer.
For use in the model, KPMG sourced maintenance and repair cost estimates for heavy vehicles from the latest version of the NGTSM (NGTSM, 2014). Drawing on this research provided a more robust approach that resulted in less variable model outputs. The model outputs are presented in terms of cost per kilometre travelled for each of the Austroads vehicle categories.
Research project on minimum payments for road transport contractor drivers April 2015
8.6.4
Inputs and sources
The inputs and source documents used to determine maintenance and repair costs in the model are outlined below.
Input Source
Maintenance and repair costs (cents per km) based on PPI (NGTSM, 2014)55
8.6.5
Calculation method
Running rate (cents per kilometre) = MRC Where:
Research project on minimum payments for road transport contractor drivers April 2015
8.7
Administration
8.7.1
Definition
This cost component accounts for the cost of administrative tasks required for running a small business.
Inclusions Exclusions
• Accounting costs • Mobile phone costs • A laptop for business use
• None
8.7.2
Assumptions
• An accountant is used to lodge monthly Business Activity Statements (BAS) and to annually to lodge a tax return.
• A Telstra mobile phone plan is required for appropriate coverage. • A laptop is required for business use.
8.7.3
Selection of inputs and sources
There is no benchmark of the requisite administrative items and services necessary to operate a heavy vehicle business. The decision was made to include within the model the following administrative costs:
• Accounting services to lodge annual tax statements, prepare quarterly activity statements and undertake one hour of book keeping annually;
• A smart phone and service plan with nation-wide coverage; and, • A mid-range laptop.
Price estimates for a laptop were obtained by searching the catalogues of 15’ Laptops at major outlets (e.g. Harvey Norman). Prices ranged from close to $700 to $1,200. The chosen price to include in the model was $900 for a 15’ Laptop.
It was assumed that road transport contractor drivers require comprehensive Australia wide coverage to operate effectively. Therefore, only Telstra phone plans were considered.
Research project on minimum payments for road transport contractor drivers April 2015
8.7.4
Inputs and sources
The inputs and source documents used to determine administration costs in the model are outlined below.
Input Source
Annual accounting cost ($667) Quote from H&R
Block
Annual mobile phone cost ($1,140)56 Quote from Telstra
Annual laptop cost (assuming a three year effective life) ($300
per annum) Quote from Harvey Norman
8.7.5
Calculation method
The equation for calculating administration costs is shown below:
Standing rate (dollars per hour) = (Sum of annual administration costs) / (HRS x WKS) Where:
HRS = Hours worked per week (as defined in Section 7) WKS = Weeks worked per year (as defined in Section 7)
Research project on minimum payments for road transport contractor drivers April 2015
8.8
Other
8.8.1
Definition
This cost component accounts for all other appropriate costs that are not considered in other categories.
Inclusions Exclusions
• Driver license fees
• Heavy vehicle accreditation (fees and time spent) • Bluecard training (fees and time spent)
• Annual ASIC fees • Vehicle washing cost • Telematics equipment
• Workwear/PPE
• Initial ASIC registration fees
8.8.2
Assumptions
A number of simplifying assumptions were made in order to calculate the range of included costs.
• Time spent on training courses is reimbursed at award rates, including superannuation.
• Basic fatigue management and maintenance management heavy vehicle accreditation is obtained.
• Vehicle washing is required fortnightly.
8.8.3
Selection of inputs and sources
A range of costs were not captured by the major cost components of the model, and were subsequently incorporated under an “other” category. They include such costs as heavy vehicle accreditation, training courses, vehicle washing and ASIC fees, outlined in detail below:
Research project on minimum payments for road transport contractor drivers April 2015
Table 14: Other costs comparison
Sources KPMG
Driver’s license fee (years valid for)
Australian average calculated using the following state driver licensing registration cost estimates.
ACT: $167 (5) NSW: $170 (5) NT: $162 (10) QLD: $154 (5) SA: $434 (10) Tas: $134 (5) Vic: $281 (10) WA: $197 / $358 (5) NHVR accreditation,
maintenance management and mass management training
$42 each per year $42 x 3 = $126
Fatigue man. training $143
Blue Card registration $55 (3 yearly)
Vehicle washing 26 washes x $80
Annual ASIC fees $243
Telematics $865
Source: KPMG analysis
The inclusion of telematics equipment reflects the wide adoption of this technology within the road transport industry. Telematics equipment is used to collect and transmit real time data on performance and operations.
Research project on minimum payments for road transport contractor drivers April 2015
8.8.4
Inputs and sources
The inputs and source documents used to determine other costs in the model are outlined below.
Input Source
Driver license fees and renewal frequencies Various state government
websites Heavy vehicle accreditation fees and renewal
frequencies, compliance system and audit costs and time spent in training
National Heavy Vehicle Regulator (NHVR) and Main Roads Western Australia websites
Bluecard fees and time spent in training Quotes from registered
Bluecard training providers
Annual ASIC fees ($243) (ASIC, 2014)58
Vehicle washing cost ($80) and frequency (fortnightly) Quote from “My Truck Wash Express”
Telematics cost ($3,790 for installation) and effective life
(8 years) (approximately $474 per annum) Quote from Isuzu dealer
8.8.5
Calculation method
The equation for calculating administration costs is shown below:
Standing rate (dollars per hour) = (Sum of other annual costs) / (HRS x WKS) Where:
HRS = Hours worked per week (as defined in Section 7.1) WKS = Weeks worked per year (as defined in Section 7.1)
Research project on minimum payments for road transport contractor drivers April 2015
9
Adjustment of data inputs
To ensure the model outputs remain reflective of operating costs of road transport contractor drivers, the input data used in the model should be adjusted over time to account for inflation and other price fluctuations. All the data inputs that require adjustment are located in the ‘Input data’ worksheet of the cost model spreadsheet. This approach reflects the need to capture the variability in the fluctuations of different data items over time, while also maintaining a level of simplicity. An appropriate adjustment metric has been identified and assigned to the more significant cost items such as fuel and finance. Other cost components have been linked to the consumer price index to maintain simplicity in the process of data input adjustment over time. There are four categories of data that require adjustment, as outlined below.
Data Input Description Adjustment Metric
Diesel Fuel pump prices by regional area Australian Institute of Petroleum – Annual Retail Price Data Index
Finance interest rates Reserve Bank of Australia lending
rates for small business
Transport worker grade hourly rates Updates to the award rates, as
determined by the Fair Work Commission
All other data items, including, vehicle capital values, price of diesel engine oil, Adblue price, registration and insurance costs and tyre prices, administrative costs and all other costs.
Consumer Price Index – All groups - Australia
The user of the model is able to update the adjustment metrics as they change over time. The model contains functionality that updates the data inputs as the metrics change.
DRAFT FOR DISCUSSION PURPOSES
ABCD
Research project on Minimum remuneration for road transport contractor drivers
February 2015
10
References
ABS. (2012a). Australian Bureau of Statistics. 6306.0 - Employee Earnings and Hours,
Australia, May 2012.
ABS. (2012b). Australian Bureau of Statistics. 9208.0 - Survey of Motor Vehicle Use,
Australia, 12 months ended 30 June 2012.
ABS. (2014a). Australian Bureau of Statistics. 9309.0 - Motor Vehicle Census, Australia,
31 Jan 2014.
ABS. (2014b). Australian Bureau of Statistics. 6401.0 - Consumer Price Index,
Australia, Sep 2014.
AIP. (2014). Australian Institute of Petroleum. Average annual diesel retail price by
location, created for KPMG on request.
ASIC. (2014). Australian Securities and Investments Commission. Fees for commonly
lodged documents.
ATO. (2014a). Australian Taxation Office. TR 2014/4 - Income tax: effective life of
depreciating assets (applicable from 1 July 2014).
ATO. (2014b). Australian Taxation Office.
https://www.ato.gov.au/Individuals/Super/Compulsory-employer-contributions/.
Austroads. (2005). AP-R264/05. Harmonisation of Non-Urban Road User Cost Models. BlueSkyEco. (2014). Frequently Asked Questions. Retrieved from
http://www.blueskyeco.com.au/faq.html on 18/11/2014.
Fair Work Act. (2009). Fair Work Act. Fair Work Act 2009 - C2014C00342.
Fair Work Ombudsman. (2014a). PAY GUIDE for the Road Transport and Distribution Award 2010 [MA000038]. Published 04 September 2014.
Fair Work Ombudsman. (2014b). PAY GUIDE for the Road Transport (Long Distance Operations) Award 2010 [MA000039]. Published 14 August 2014.
FWC. (2010a). Fair Work Commission. Road Transport and Distribution Award 2010
[MA000038].
FWC. (2010b). Fair Work Commission. Road Transport (Long Distance Operations)
Award 2010.
Glass. (2014). Glass's Guide. www.autoedgenet.com.au.
NGTSM. (2014). 2014 National Guidelines for Transport System Management in Australia. Road Parameter Values http://ngtsmguidelines.com/parameter-
values/road-transport/.
NSW IRC. (2014). NSW Government Industrial Relations Commission. Transport
Industry - General Carriers Contract Determination 235 IG 1611 as varied to December 2014.
http://www.industrialrelations.nsw.gov.au/biz_res/oirwww/pdfs/Awards/Award _0105.pdf.
NTC. (2014). National Transport Commission. Heavy Vehicle Charges. http://www.ntc.gov.au/heavy-vehicles/charges/.
DRAFT FOR DISCUSSION PURPOSES
ABCD
Research project on Minimum remuneration for road transport contractor drivers
February 2015
RSRT. (2013b). Road Safety Remuneration Tribunal. Road Transport and Distribution
and Long Distance Operations Road Safety Remuneration Order 2014, 17 December 2013 (PR350280), cl. 4.1(b).
Standards Australia. (2013). Vehicle Standard (Australian Design Rule 80/03 —
Emission Control for Heavy Vehicles) 2006 Amendment 2.
VIC DTF. (2014). Victorian Department of Treasury and Finance. Rates and costs
schedules for owner drivers http://www.dtf.vic.gov.au/Publications/Victoria- Economy-publications/Transport/Rates-and-costs-schedules-for-owner-drivers.
WA DOT. (2014). Western Australian Department of Transport. Owner-drivers forms
and worksheets http://www.transport.wa.gov.au/freightrail/owner-drivers- forms-worksheets.asp.