These figures most likely underestimate the contribution of off-farm earnings because they capture only the income coming from activities integrated from the accounting standpoint either fully or partly within the farm business. However, studies on rural diversification indicate that the majority of alternative enterprises of agricultural households are financially and structurally independent of the farm business (OECD, 2009e). For example, around 20% of living expenses of those households involved in dairying and sheep and beef farming originate from off-farm income (MAF, 2009e).